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All Journal Jurnal Akuntansi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Mochamad Fariz Irianto
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR KIMIA YANG TERDAPAT PADA BURSA EFEK INDONESIA Widia Asri Nuraeni; Lilik Sri Hariani; Mochamad Fariz Irianto; Supami Wahyu Setiyowati
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3315

Abstract

This research aims to examine the effect of company fundamentals, capital structure, and interest rates on firm value in chemical sub-sector companies listed on the Indonesia Stock Exchange. The research method uses quantitative methods with multiple linear regression models. The research was conducted on chemical sub-sector companies using financial statements. The sampling method used purposive sampling. The variables studied were company fundamentals, capital structure, interest rates, and firm value. The results of this research show that simultaneously the company's fundamental variables, capital structure, and interest rates affect the value of the company. On the other hand, partially the company's fundamental variables and capital structure have a positive effect on firm value in chemical sub-sector companies listed on the IDX. On the other hand, partially the interest rate has a negative effect on firm value in chemical sub-sector companies listed on the IDX.
Peran Faktor Keuangan, Tata Kelola dan Insentif Terhadap Praktik Transfer Pricing Melinda, Averina; Susmita Dian Indiraswari; Mochamad Fariz Irianto
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5487

Abstract

Implementasi praktik bisnis di tingkat internasional menghadapi berbagai kendala yang signifikan bagi perusahaan multinasional, terutama terkait dengan perbedaan tarif pajak antar negara yang memengaruhi strategi transfer pricing. Penelitian ini berupaya menganalisis peran faktor keuangan (pajak, leverage, profitabilitas, dan ukuran perusahaan), tata kelola perusahaan (good corporate governance (CGC)) serta mekanisme insentif (tunneling incentive dan bonus). Metode yang dipergunakan pada penelitian ini dengan mempergunakan pendekatan kuantitatif berupa data sekunder yang diperoleh dari laporan keuangan serta annual report perusahaan yang terdaftar di web resmi Bursa Efek Indonesia maupun website tiap perusahaan sektor pertambangan. Populasi dalam penelitian ini mencakup 63 perusahaan sektor pertambangan yang tercatat di BEI selama periode 2019-2023. Berdasarkan kriteria purposive sampling, diperoleh 17 perusahaan sektor pertambangan yang dipilih sebagai sampel yang sesuai. Analisis data dilakukan menggunakan Structural Equation Model Partial Least Square (SEM-PLS) dengan bantuan software SmartPLS versi 4. Temuan mengindikasikan secara parsial, pajak, ukuran perusahaan dan mekanisme bonus tidak memiliki pengaruh atas transfer pricing. Sebaliknya, leverage, profitabilitas, GCG, dan tunneling incentive terbukti berdampak atas transfer pricing. Implikasi dari penelitian ini menekankan akan pentingnya penguatan regulasi pajak dan tata kelola perusahaan untuk mencegah manipulasi transfer pricing serta diperlukan adanya desain insentif yang tepat agar transfer pricing dapat dijalankan secara transparan dan akuntabeL.
Pengaruh DPK, Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Ijarah Terhadap Kinerja Keuangan dengan NPF Sebagai Variabel Moderasi Pada Bank Umum Syariah Galuh Andini Novarina; Dimas Emha Amir Fikri Anas; Mochamad Fariz Irianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9688

Abstract

This study aims to analyze the effect of Third Party Funds (DPK), Mudharabah Financing, Musyarakah, Murabahah, and Ijarah on the financial performance of Indonesian Islamic banks, using Non-Performing Financing (NPF) as a moderating variable. This study employs a quantitative approach using secondary data obtained from the fourth-quarter financial reports of Indonesian Islamic banks for the period 2021–2023. The sampling technique used is purposive sampling, and the data is analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study indicate that Musyarakah and Murabahah financing influence financial performance measured by Return on Assets (ROA), while TFD, Mudharabah, Ijarah, and NPF do not influence financial performance measured by Return on Assets (ROA). However, NPF can moderate the relationship between DPK, Musyarakah, and Murabahah financing and financial performance, but does not moderate Mudhrabah and Ijarah financing. This study highlights the importance of managing credit risk in enhancing the effectiveness of financing schemes in Islamic banking. This study also confirms that not all types of Islamic financing contracts contribute equally to financial performance, and their impact may depend on the bank's ability to prevent financing risks through effective NPF control. This study contributes to the understanding of how certain financing mechanisms, when moderated by credit risk indicators, can affect the profitability and financial sustainability of Islamic banks in Indonesia. This study suggests that Islamic banks should strengthen their risk management frameworks, particularly in monitoring NPF, and focus on optimizing Musyarakah and Murabahah financing to improve financial outcomes.
Pengaruh DPK, Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Ijarah Terhadap Kinerja Keuangan dengan NPF Sebagai Variabel Moderasi Pada Bank Umum Syariah Galuh Andini Novarina; Dimas Emha Amir Fikri Anas; Mochamad Fariz Irianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9688

Abstract

This study aims to analyze the effect of Third Party Funds (DPK), Mudharabah Financing, Musyarakah, Murabahah, and Ijarah on the financial performance of Indonesian Islamic banks, using Non-Performing Financing (NPF) as a moderating variable. This study employs a quantitative approach using secondary data obtained from the fourth-quarter financial reports of Indonesian Islamic banks for the period 2021–2023. The sampling technique used is purposive sampling, and the data is analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study indicate that Musyarakah and Murabahah financing influence financial performance measured by Return on Assets (ROA), while TFD, Mudharabah, Ijarah, and NPF do not influence financial performance measured by Return on Assets (ROA). However, NPF can moderate the relationship between DPK, Musyarakah, and Murabahah financing and financial performance, but does not moderate Mudhrabah and Ijarah financing. This study highlights the importance of managing credit risk in enhancing the effectiveness of financing schemes in Islamic banking. This study also confirms that not all types of Islamic financing contracts contribute equally to financial performance, and their impact may depend on the bank's ability to prevent financing risks through effective NPF control. This study contributes to the understanding of how certain financing mechanisms, when moderated by credit risk indicators, can affect the profitability and financial sustainability of Islamic banks in Indonesia. This study suggests that Islamic banks should strengthen their risk management frameworks, particularly in monitoring NPF, and focus on optimizing Musyarakah and Murabahah financing to improve financial outcomes.
Co-Authors Dimas Emha Amir Fikri Anas Galuh Andini Novarina Lilik Sri Hariani Melinda, Averina Setiyowati, Supami Wahyu Susmita Dian Indiraswari Widia Asri Nuraeni