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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Ekono Insentif Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Hesty Juni Tambuati Subing
Universitas YARSI
Religion Economics, Econometrics & Finance Social Sciences

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Pengaruh Diterbitkannya Perppu Nomor 1 Tahun 2020 Terhadap Stabilitas Sistem Keuangan Bank Syariah Di Indonesia ely nurhayati; Amin Mansur; Hesty Juni Tambuati Subing
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 5 No. 1 (2023): Eco-Iqtishodi: Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v5i1.3307

Abstract

The Covid-19 pandemic has shaken the national economy. This causes the wheels of the economy to not run, so that the business world loses demand and at the same time loses the ability to create supply. The spread of the corona virus has disrupted the performance and capacity of debtors from the business community in carrying out their credit obligations so that it has the potential to disrupt banking performance in managing credit which in turn can disrupt the stability of Islamic banks. One of the government's efforts to minimize the impact of the Covid-19 pandemic outbreak on the country's economy including the financial sector is to ratify Perppu No. 1 of 2020. This study analyzes how the effect of the issuance of Perppu No. 1 of 2020 has on the stability of the financial system of Islamic banks in Indonesia. The method used in this research is descriptive analysis method. The results of the analysis found that the issuance of Perppu No. 1 of 2020 has so far not had an impact on the stability of the financial system of Islamic banks in Indonesia. This is due to the fact that during the Covid-19 pandemic, no sharia bank has experienced a serious enough shock so that the various facilities offered through the Perppu have not been utilized by sharia banking
Pengaruh Profitabilitas dan Leverage Terhadap Manajemen Laba dengan Ukuran Perusahaan Sebagai Variabel Moderasi Hesty Juni Tambuati Subing; Aisyah Devia Purnama Sari
Ekono Insentif Vol 17 No 2 (2023): Ekono Insentif
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36787/jei.v17i2.1145

Abstract

Penelitian ini menguji bagaimana manajemen laba mempengaruhi profitabilitas, leverage dengan ukuran Perusahaan sebagai moderasi pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Penelitian kuantitatif ini menggunakan analisis regresi data panel dan MRA menggunakan Eviews 12. Penelitian ini mengkaji real estate dan properti di Bursa Efek Indonesia perusahaan pada tahun 2017 hingga 2021. Sampel terdiri dari 15 perusahaan yang dipilih secara purposive sampling. Data diambil dari dokumentasi website IDX (www.idx.co.id). Penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh terhadap manajemen laba secara parsial dan simultan, Ukuran perusahaan dapat memoderasi pengaruh profitabilitas terhadap manajemen laba. Ukuran perusahaan tidak dapat memoderasi pengaruh leverage terhadap manajemen laba. ABSTRACT This study examines how earnings management affects profitability, leverage with firm size as a moderation in property and real estate companies listed on the Indonesia Stock Exchange. This quantitative study uses panel data analysis and MRA regression using Eviews 12. This study examines real estate and property companies on the Indonesia Stock Exchange from 2017 to 2021. The sample consists of 15 companies selected by purposive sampling. Data taken from the IDX documentation website (www.idx.co.id). This study shows that profitability and leverage affect earnings management partially and simultaneously. Firm size can moderate the effect of profitability on earnings management. Company size cannot moderate the effect of leverage on earnings management.
Mengungkap Faktor-Faktor Pendorong Pergantian Auditor dengan Reputasi Auditor sebagai Variabel Moderasi Harry Budiantoro; Perdana Wahyu Santosa; Hesty Juni Tambuati Subing
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.11560

Abstract

This study aims to examine the effect of audit opinion, firm size, management change, and financial distress on auditor switching, with auditor reputation as a moderating variable, using a quantitative approach on 65 observations of companies listed in the Jakarta Islamic Index (JII) during 2019–2023. The findings reveal that audit report lag and firm size have a negative effect on auditor switching, financial distress has a positive effect, while management change shows no significant effect, and auditor reputation does not moderate these relationships. The managerial implications suggest that companies should maintain audit timeliness and operational stability to avoid unnecessary auditor switching, while carefully managing financial conditions as financial distress significantly increases the likelihood of switching, potentially raising costs and damaging investor trust.
Co-Authors Aisyah Devia Purnama Sari Amin Mansur Budiantoro, Harry Ely Nurhayati Perdana Wahyu Santosa