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RELIGIOSITY AS THE MODERATING EFFECT OF DIAMOND FRAUD AND PERSONAL ETHICS ON FRAUD TENDENCIES Istifadah, Rikyan Ulil; Senjani, Yayu Putri
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.Method - The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.Result - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.Implication - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.Originality - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.

The Role Of Intellectual Capital In Modernizing The Influence Of Good Corporate Governance And Sharia Compliance Of Sharia Banks Azizah, Iva Nur; Senjani, Yayu Putri
AL-ARBAH: Journal of Islamic Finance and Banking Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.v1i1.4156

Purpose - Improved financial performance of Islamic banks can be done by improving the system of corporate governance and sharia compliance. In addition to a good corporate governance system and sharia compliance, other factors such as intellectual capital in sharia banks can also improve financial performance. The purpose of this study was to determine the role of intellectual capital in moderating the effect of good corporate governance and sharia compliance on financial performance of sharia banks in 2013-2017.Method - Sampling technique used is purposive sampling. The analytical technique used is panel data regression test with software Eviews 9.Result - It is found that good corporate governance and Islamic Income Ratio have an effect on the financial performance of sharia banks which is poxied by return on assets. Besides that, intellectual capital modernizesgood corporate governance and Islamic Income Ratio on the financial performance of sharia banks, but it does not modernize sharia compliance which is proxied with Profit Sharing Ratio (PSR) and Zakat Performing Ratio (ZPR).Implication - This study uses the data from 14 islamic commercial banks in Indonesia.Originality - The papers look into the role of intellectual capital variables in the relationship of good corporate governance and sharia compliance to the financial performance.

Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies Istifadah, Rikyan Ulil; Senjani, Yayu Putri
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.4712

Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.Method - The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.Result - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.Implication - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.Originality - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.

The Impact of Tax Avoidance on Audit Report Lag with Audit Fee as a Moderating Variable Soeparjono, Permata Indhira Hajj; Senjani, Yayu Putri
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.1.041-051

Purpose: This research examines the influence of tax avoidance measured through ETR and CETR on audit report lag, with audit costs as a moderating variable. The research is updated by integrating audit costs as a moderating variable. Methodology: It is quantitative research employing secondary data from annual reports. The selection of companies is based on predefined criteria using a purposive sampling method, resulting in a sample of 140 observations. The research is tested using panel data regression analysis with Stata 14 software. Findings: Based on the data analysis results, it can be concluded that (1) tax avoidance, measured through both ETR and CETR, has a significant positive impact on audit report lag, and (2) audit fee as a moderating variable weakens the positive relationship between tax avoidance, either ETR or CETR, and audit report lag. Novelty: The study is conducted on companies listed on the Indonesia Stock Exchange, categorized into four stock sectors with audit report lag from 2018 to 2022.

PERANAN IMPLEMENTASI EMPLOYEE STOCK OWNERSHIP PROGRAM DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN Ayuningtias, Dita; Senjani, Yayu Putri
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 1 (2020): Juni 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v1i1.118

Pendahuluan: Penelitian ini dilakukan untuk mengetahui peranan penerapan ESOP dalam memoderasi pengaruh intellectual capital terhadap kinerja perusahaan. Latar Belakang Masalah: Adanya ketidaksesuaian upah yang diterima oleh para buruh di Indonesia yang ditandai dengan demo buruh setiap tahunnya. Selain itu, konflik kepentingan yang sering terjadi pada perusahaan dapat menurunkan komitmen karyawan terhadap perusahaan yang dapat berimbas pada kinerja perusahaan. Kontribusi: Penelitian ini menggunakan ESOP sebagai variabel pemoderasi pada pengaruh intellectual capital dan ketiga komponennya terhadap kinerja perusahaan. Metode Penelitian: Variabel independen dalam penelitian ini adalah intellectual capital yang terdiri dari employed capital, human capital, dan structural capital, sedangkan variabel dependennya adalah kinerja perusahaan. Pengaruh antara variabel tersebut dimoderasi oleh ESOP. Analisis data menggunakan analisis statistik deskriptif dan analisis regresi data panel dengan Eviews. Hasil: Intellectual capital, employed capital, dan human capital berpengaruh signifikan terhadap kinerja perusahaan. Structural capital terbukti tidak berpengaruh terhadap kinerja perusahaan. ESOP berhasil memoderasi pengaruh intellectual capital capital dan human capital terhadap kinerja perusahaan namun bersifat memperlemah. Sedangkan, employed capital dan structural capital belum mampu dimoderasi oleh ESOP dalam memengaruhi kinerja perusahaan. Kesimpulan: ESOP belum mampu menarik minat karyawan untuk meningkatkan produktivitasnya

Taxation Aspects, Information Asymmetry and Earnings Management : (Empirical Study on Goods and Consumer Goods Sector Listed on Indonesia Sharia Stock Index (ISSI) in 2016-2020 Period) Fristanti, Vica; Senjani, Yayu Putri
Journal of Accounting Inquiry Vol. 1 No. 2 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.2.112-129

Purpose: The act of manipulating the presentation of financial statements by increasing or decreasing profits can be misleading and cause losses to other parties. Various factors motivate managers to take earnings management actions. This study aims to analyze earnings management actions by taking several indicators in terms of taxation aspects which include tax planning and deferred tax expense and indicators of information asymmetry owned by managers. Methodology: The objects used as research samples are manufacturing companies in the goods and consumption sector listed on the Indonesia Sharia Stock Index (ISSI) in 2016-2020. Companies were selected based on predetermined criteria using a purposive sampling method to obtain a sample of 130 observations. The analysis technique uses panel data regression which is processed with Eviews v.12 programs. Findings: The results show that tax planning, deferred tax expense and information asymmetry have a significant positive effect in detecting earnings management actions. Novelty: This study uses manufacturing companies in the goods and consumption sector as an object, and adds information asymmetry variable to the study. Furthermore, this study also measured earnings management by using the modified Jones model discretional accrual proxy.

Analyzing ESG's Role as a Mediator in Corporate Resource Allocation and Financial Outcome Senjani, Yayu Putri; Putra, Rosyid Nur Anggara
Akuntabilitas Vol 17, No 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.43996

Sustainable finance is a key focus for the Financial Services Authority (OJK) to support a green economy, yet the financial sector's understanding of its role remains limited. This study examines data from 12 companies listed on the SRI KEHATI Index over a 10-year period (2011-2020), analyzing the impact of corporate resource allocation on ESG performance and financial outcomes. The results show that investments in research and development (R&D) and cash flows directed toward investment activities significantly enhance financial performance, while human resource expenditures have no discernible effect. These findings align with the resource-based view, suggesting that innovation and strategic investments are more effective in improving profitability than labor-related costs. Moreover, ESG performance does not mediate the relationship between company resources and profitability, indicating that, for the companies studied, ESG factors have yet to be a significant driver of financial performance, reflecting the financial industry's limited integration of sustainable finance.

Analyzing ESG's Role as a Mediator in Corporate Resource Allocation and Financial Outcome Senjani, Yayu Putri; Putra, Rosyid Nur Anggara
Akuntabilitas Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.43996

Sustainable finance is a key focus for the Financial Services Authority (OJK) to support a green economy, yet the financial sector's understanding of its role remains limited. This study examines data from 12 companies listed on the SRI KEHATI Index over a 10-year period (2011-2020), analyzing the impact of corporate resource allocation on ESG performance and financial outcomes. The results show that investments in research and development (R&D) and cash flows directed toward investment activities significantly enhance financial performance, while human resource expenditures have no discernible effect. These findings align with the resource-based view, suggesting that innovation and strategic investments are more effective in improving profitability than labor-related costs. Moreover, ESG performance does not mediate the relationship between company resources and profitability, indicating that, for the companies studied, ESG factors have yet to be a significant driver of financial performance, reflecting the financial industry's limited integration of sustainable finance.

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