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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) JAKED
Iwan Budiyono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Siti Mutmainnah; Iwan Budiyono; Suryani Sri Lestari; Siti Hasanah; Mustika Widowati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4061

Abstract

This study aims to analyze and obtain empirical evidence about the influence of professionalism, competence, independence and accountability on audit quality, both simultaneously and partially on corporate public accounting firms in Semarang. Data collection was carried out by survey using a questionnaire in the research area in the city of Semarang. The population in this study were all auditors at public accounting firms in Semarang. The model of analysis in this study uses several regression analysis model techniques and linear analysis used is the F test, t test and R2. The results of proving the hypothesis and discussion show that professionalism partially has a positive and significant effect on Audit Quality, Competence partially has a negative and insignificant effect on Audit Quality, Independence partially has a negative and insignificant effect on Audit Quality, Accountability partially has a negative and insignificant effect. on Audit Quality. Furthermore, professionalism , Competence, independence,and accountability simultaneously have a significant effect on Audit Quality.
Analisis profitabilitas bank syariah sebelum dan selama pandemi covid-19 (studi kasus pada PT Bank Muamalat Indonesia TBK) Atif Windawati; Andi Nursyamsi Amin; Alvianita Gunawan Putri; Iwan Budiyono
Journal of Applied Business Administration Vol 6 No 2 (2022): Journal of Applied Business Administration - September 2022
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v6i2.4621

Abstract

The Covid-19 pandemic has impacted many sectors including the Islamic Banking sector. This study aims to analyze the profitability of Islamic banking before and during the Covid-19 pandemic, a case study at Bank Muamalat Indonesia (BMI). The research indicators used are banking financial ratios in the form of ROA (Return on Assets), ROE (Return on Equity), BOPO (Operating Agency to Operating Income), NOM (Net Operating Margin), and EPS (Earning Per Share). The research method used is a comparative study with a quantitative approach using data from Quarter I to IV financial statements for 2019 - 2020. The results show that there is no significant difference in the profitability of BMI before and during the Covid-19 pandemic seen from ROA, ROE, BOPO, NOM, and EPS.
Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Pada Perusahaan BUMN Yang Terdaftar Di BEI Tahun 2019-2022 Fitrianingsih; Maria Theresia Heni Widyarti; Iwan Budiyono
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 1 (2024): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i1.4025

Abstract

ABSTRACT This research expects to choose the result of institutional ownership, profitability, CSR in direction of firm value. This reseacrh employs a quantitative procedure with discretionary data sources as yearly reports and company reasonability reports. The general population in this research were guaranteed by the state associations recorded on the IDX in 2019-2022. The data combination strategy employed with purposive testing, with the objective that an illustration of 9 (nine) associations was gotten. The data was dealt with using SPSS variation 27.00. The results of the audit showed that institutional belonging impacted firm value. Meanwhile, efficiency an CSR didn't impat tfirm value. Institutional ownership, profitability, CSR simultaneously impact firm value. This examination is supposed to be a reference for organizations to increment organization esteem and a reference for likely financial backers in putting resources into shares. Keywords: Institutional Ownership, Profitability, CSR , Firm Value. ABSTRAK Penelitian untuk pengujian atas dampak kepemilikan institusional, profitabilitas, serta CSR pada nilai perusahaan dengan pendekatan kuantitatif yang sumber informasinya berupa laporan keberlanjutandan laporan tahunan dan. Perusahaan BUMN di BEI pada 2019-2022 sebagai populasi penelitian. Data diambil dengan purposive sampling menghasilkan sampel sejumlah 9 (sembilan) perusahaan kemudian diolah dengan SPSS versi 27.00. Kepemilikan institusional menmperlihatkan bahwa berdampak positif serta signifikan pada nilai perusahaan. Profitabilititas serta CSR tidak memperlihatkan adanya dampak kepada nilai perusahaan. Kepemilikan institusional, profitabilitas, CSR bersama-sama berdampak pada nilai perusahaan. Diharapkan hasil penelitian bisa sebagai acuan perusahaan untuk peningkatan nilai perusahaan dan acuan calon investor saat menanamkan saham. Kata Kunci : Kepemilikan Institusional, Profitabilitas, CSR, Nilai Perusahaan.
Co-Authors A Nursyamsi Amin Alvianita Gunawan Putri Atif Windawati Hapzi Ali Maria Theresia Heni Widyarti Mustika Widowati Siti Hasanah Siti mutmainnah Suryani Sri Lestari