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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL EKONOMI Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Kristanti Rahman
Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap
Economics, Econometrics & Finance Education Other

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Journal : JURNAL EKONOMI

 1 
PENGARUH KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Kristanti Rahman; Aniza Husniatul Mardiyah
JURNAL EKONOMI Vol. 12 No. 2 (2022): JURNAL EKONOMI - AGUSTUS 2022
Publisher : JURNAL EKONOMI

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This study aims to analyze the Effect of Managerial Ownership, Audit Quality, and Leverage on the Integrity of Financial Statements (Study on Islamic Commercial Banks Registered with the Financial Services Authority for the Period 2016-2020). The population of this study is Sharia Commercial Banks Registered with the Financial Services Authority (OJK) for the 2016-2020 period. Technical sampling using purposive sampling. The type of data used is secondary data and obtained 6 Sharia Commercial Banks which are used as samples. Statistical analysis in this study used multiple linear regression. The results of this study show that: Managerial Ownership does not affect the Integrity of Financial Statements, Audit Quality affects the Integrity of Financial Statements, Leverage affects the Integrity of Financial Statements. The suggestion of this study, for the researcher can then replace the object of research, add the latest research period, add other independent variables, such as institutional ownership, liquidity, audit committee and auditor independence. Keywords : Managerial Ownership, Audit Quality, Leverage, Financial Statement Integrity.
TIME BUDGET PRESSURE, KOMPETENSI DAN INDEPENDENSI TERHADAP AUDITOR PERFORMENT Kristanti Rahman; Rahayu Anggraeni
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
Publisher : JURNAL EKONOMI

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This study aims to determine the effect of Time Budget Pressure, Competency and Independensi to Auditor Performent. The data used is primary data obtained by distributing questionnaires to KAP (Public Accounting Firm) in DKI Jakarta. The number of samples in this study amounted to 80. Data analysis in this study used Multiple Regression analysis and MRA (Moderating Regression Analysis). The results showed that 1) Time Budget Pressure affects Auditor Performance, 2) Competence affects Auditor Performance, 3) independence affects Auditor Performance. Keywords : Time Budget Pressure, Kompetensi, Independensi , Auditor Performance
GOLD PRICE, INFLASI DAN NON PERFORMING LOANS (NPL) TERHADAP PEMBIAYAAN GADAI RAHN Kristanti Rahman; Eri Kristanto
JURNAL EKONOMI Vol. 13 No. 2 (2023): Jurnal Ekonomi - Agustus 2023
Publisher : JURNAL EKONOMI

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Abstract

This study aims to analyze the effect of Gold Price (X1), Inflation (X2) and NPL Rate (X3), on Rahn Pawn Financing Distribution (Y) at PT. Pegadaian Syariah in Indonesia. The type of data used is time series secondary data taken from the website harga_emas.org, Bank Indonesia website at www.bi.go.id, Annual report of PT. Pegadaian which is interpolated into monthly data. The data analysis method used in this research is descriptive analysis, classical assumption test and hypothesis testing which is processed using SPSS version 25. Based on the results of the study, the price of gold and NPL have an effect on Rahn pawn financing, but inflation has no effect on Rahn pawn financing. Keywords : Gold Price, Inflasi, Non Performing Loans, Pembiayaan Gadai
Co-Authors Aniza Husniatul Mardiyah Dania Febriana Eri Kristanto Rahayu Anggraeni Tri Nurindahyanti Yulian