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All Journal JIA (Jurnal Ilmiah Akuntansi) JEBI (Jurnal Ekonomi dan Bisnis Islam) Maqdis: Jurnal Kajian Ekonomi Islam
MAISYA PRATIWI
Universitas Islam Negeri Imam Bonjol Padang
Economics, Econometrics & Finance

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PENGARUH AKUNTANSI NILAI WAJAR TERHADAP MANAJEMEN LABA: PERAN MODERASI STATUS PERUSAHAAN DALAM INDEKS SAHAM SYARIAH INDONESIA Pratiwi, Maisya; Siswantoro, Dodik
Jurnal Ilmiah Akuntansi Vol 2, No 2 (2017): Volume 2, Nomor 2, Tahun 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.743 KB) | DOI: 10.23887/jia.v2i2.15637

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh nilai wajar (fair value) terhadap manajemen laba. Selain itu, penelitian juga bertujuan untuk mengetahui status perusahaan dalam Indeks Saham Syariah Indonesia (ISSI) dalam memoderasi pengaruh nilai wajar terhadap manajemen laba. Peneliti menguji perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia sebanyak 192 perusahaan selama tahun 2012-2016. Metode analisis data yang digunakan adalah model regresi random effect. Hasil penelitian menunjukkan bahwa nilai wajar tidak berpengaruh signifikan terhadap manajemen laba. Namun ketika nilai wajar dibagi berdasarkan hierarkinya, hasil penelitian menyatakan bahwa hanya nilai wajar 2 dan 3 memiliki pengaruh signifikan terhadap manajemen laba. Selain itu, hasil penelitian menyatakan bahwa perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia dapat mengurangi pengaruh nilai wajar terhadap manajemen laba, terutama pengaruh nilai wajar hierarki 2 dan 3 terhadap manajemen laba dibandingkan dengan nilai wajar hierarki 1. Kata kunci: Nilai Wajar; Manajemen Laba; Saham Syariah ABSTRACT This study aimed to examine the effect of fair value accounting on earnings management. The study also aimed to determine the companies’ status in Indonesia Sharia Stock Index (ISSI) in moderating the effect of fair value on earnings management. We analysis 192 the non-financial sector companies listed on the Indonesia Stock Exchange from the years of 2012-2016. The result shows that fair value has no significant effect on earnings management. But, when fair value is divided based on fair value hierarchies, the result shows that only hierarchy 2 and 3 fair value has significant effect on earning management. In addition, the other result shows that the companies listed in the Indonesia Sharia Stock Index (ISSI) reduce the positive effect of fair value on earnings management, especially the effect of hierarchy 2 and 3 fair value on earnings management. Keywords: Fair Value; Earning Management; Sharia Stock
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM UPAYA PENGENDALIAN INTERNAL PADA ONLINE SHOP SANDRA AYU; MAISYA PRATIWI
Maqdis: Jurnal Kajian Ekonomi Islam Vol 6, No 2 (2021): Juli - Desember 2021
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v6i2.377

Abstract

Pengaruh Current Ratio, Net Profit Margin, dan Ukuran Perusahaan terhadap Nilai Perusahaan Sektor Aneka Industri pada Index Saham Syariah Indonesia Febi Novita Sari; Tony Iswadi; Maisya Pratiwi
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 11, No 1 (2026): Januari - Juni 2026
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v11i1.2694

Abstract

This study aims to determine the effect of Current Ratio, Net Profit Margin, and company size on company value (manufacturing companies in the miscellaneous industry sector of the Indonesian Sharia Stock Index 2020-2024). The data used in this study are financial reports available on the Indonesia Stock Exchange (IDX). The sample was determined using purposive sampling, with 26 companies selected from 20 companies that met the criteria for analysis using panel data regression analysis with the assistance of Eviews 13. The results found that the Current Ratio and Net Profit Margin had no significant partial effect on company value, while company size had a positive and significant partial effect on company value. The Current Ratio, Net Profit Margin, and company size simultaneously have a significant effect on company value.
Co-Authors Febi Novita Sari Sandra Ayu Siswantoro, Dodik TONY ISWADI