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Pengaruh Firm Size, Leverage , dan Likuiditas Perusahaan Terhadap Profitabilitas Perusahaan Tunggalono, Gangsar Meymabuga; Witono, Banu
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 4 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i4.9004

Penelitian ini bertujuan untuk menguji pengaruh firm size, leverage, dan likuiditas terhadap profitabilitas pada perusahaan non-keuangan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Pendekatan yang digunakan adalah kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan di situs resmi BEI. Sampel penelitian dipilih menggunakan metode purposive sampling dengan kriteria: menerbitkan laporan tahunan lengkap 2021–2023, tidak mengalami kerugian selama periode pengamatan, dan menyediakan data yang dibutuhkan. Variabel dependen adalah profitabilitas yang diukur dengan Return on Assets (ROA), sedangkan variabel independen meliputi firm size (Ln total aset), leverage (Debt to Equity Ratio/DER), dan likuiditas (current ratio). Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, dan regresi linier berganda dengan uji t, uji F, serta koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa firm size dan leverage tidak berpengaruh signifikan terhadap profitabilitas, sedangkan likuiditas berpengaruh positif, menandakan bahwa perusahaan dengan kemampuan likuidasi yang tinggi cenderung menghasilkan laba lebih baik.

Apakah Dewan Pengawas Syariah Berkontribusi pada Model Pendeteksian Kecurangan Vousinas? Arifia, Annastasya Rizqi; Zulfikar, Zulfikar; Witono, Banu
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2897

This research examines the determinants of financial statement fraud in Islamic banks in Indonesia with multiple linear regression and moderated regression analysis (MRA). Based on data from 56 Islamic banks 2017–2020, this study investigates the influence of stimulus, ability, collusion, opportunity, rationalization, and ego on fraud with the moderating of Sharia Supervisory Boards (SSB). The results show that stimulus, rationalization and ego positively affect the financial statement fraud and capability, collusion and opportunity negatively affect the financial statement fraud. Furthermore, SSB substantially moderates the effect of collusion, opportunity, rationalization, and ego, hence validating its preventive role to curb fraudulent practices. The findings underscore the pivotal role of robust internal controls, ethical leadership, and sound governance in combating fraud in Islamic banking. The need to strengthen the oversight function of the SSB and enhance fraud detection mechanisms in the sector is critical to safeguarding the integrity of Islamic finance. This research contributes to the ongoing discourse on integrating Islamic ethical governance into contemporary risk and fraud detection models.

Analysis of Financial Statements as a Tool to Measure the Financial Performance of Islamic Banks in Indonesia (An Empirical Study of Islamic Commercial Banks Registered with the Financial Services Authority for the Period 2021–2023) Zulianty, Zahra Fatika; Witono, Banu
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.583

This research is motivated by the dynamics of Indonesia’s economy in the post-COVID-19 pandemic period, which also impacted the performance of the banking sector, including Islamic banking, which plays a crucial role as an intermediary institution based on Sharia principles. The objective is to analyze the financial performance of Islamic Commercial Banks in Indonesia for the period 2021–2023 through profitability, liquidity, solvency, and activity ratios, as well as to identify differences in performance among banks. The method employed is descriptive quantitative using secondary data from annual financial statements published by the Financial Services Authority (OJK) and official bank websites, analyzed using ratio calculation, descriptive analysis, and the One-Way ANOVA test with SPSS 25. The results indicate significant variations in performance among banks, with low profitability, suboptimal asset utilization, and the need for improved operational efficiency, although liquidity and funding structure remain stable. The findings emphasize the necessity of asset optimization, improvement of intermediation strategies, and strengthening of operational management. The implications of this study point toward the standardization of financial reporting and the integration of non-financial indicators for a more comprehensive and sustainable evaluation of Islamic banking performance.

Analysis of Financial Statements as a Tool to Measure the Financial Performance of Islamic Banks in Indonesia (An Empirical Study of Islamic Commercial Banks Registered with the Financial Services Authority for the Period 2021–2023) Zulianty, Zahra Fatika; Witono, Banu
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.583

This research is motivated by the dynamics of Indonesia’s economy in the post-COVID-19 pandemic period, which also impacted the performance of the banking sector, including Islamic banking, which plays a crucial role as an intermediary institution based on Sharia principles. The objective is to analyze the financial performance of Islamic Commercial Banks in Indonesia for the period 2021–2023 through profitability, liquidity, solvency, and activity ratios, as well as to identify differences in performance among banks. The method employed is descriptive quantitative using secondary data from annual financial statements published by the Financial Services Authority (OJK) and official bank websites, analyzed using ratio calculation, descriptive analysis, and the One-Way ANOVA test with SPSS 25. The results indicate significant variations in performance among banks, with low profitability, suboptimal asset utilization, and the need for improved operational efficiency, although liquidity and funding structure remain stable. The findings emphasize the necessity of asset optimization, improvement of intermediation strategies, and strengthening of operational management. The implications of this study point toward the standardization of financial reporting and the integration of non-financial indicators for a more comprehensive and sustainable evaluation of Islamic banking performance.

The Effect of CAR, FDR, NPF and BOPO to Return on Equity Aprilia, Rani; Witono, Banu
EAJ (Economic and Accounting Journal) Vol. 5 No. 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p9-33

The purpose of this paper is to determine the effect of the capital adequacy ratio, financing to deposit ratio, non-performing financing and operational income operating costs on return on equity at Islamic Commercial Banks in Indonesia for the period 2011 - 2020. This type of research is quantitative, research using secondary data in the form of an annual report. This study uses a sample of 5 Islamic Commercial Banks in Indonesia for the period 2011 - 2020 with the determination of the sample using the purposive sampling method. The technique for analyzing the data in this study uses multiple linear regression, classical assumption test, and hypothesis testing with data processing using the SPSS v.20 application. Based on the results of multiple linear regression analysis, it is obtained that the capital adequacy ratio, non-performing financing and operating costs of operating income have a negative and significant effect on return on equity, while the financing to deposit ratio has no significant effect on return on equity.

Digital Transformation and Taxpayer Compliance: A Study of Key Factors Based on Maqasid Syariah Principles Valifauzy, Annindi Galih; Witono, Banu; Zulfikar, Zulfikar
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1340

This study aims to investigate the factors influencing taxpayer compliance, particularly focusing on the role of digital transformation, with a framework rooted in the principles of Maqasid Syariah. A quantitative approach was employed, utilizing surveys and analyzing data with structural equation modeling (SEM) to evaluate the relationships among variables. The study reveals that tax knowledge, social norms, service quality, and sanctions significantly influence taxpayer compliance. Digital transformation plays a crucial moderating role, enhancing the impact of tax knowledge on compliance, thus reducing barriers to understanding tax regulations.Practical Implications: To improve tax compliance, governments should focus on enhancing tax education and fostering positive social norms surrounding taxpaying. Strengthening service quality, especially through digital platforms, will make tax processes more accessible, efficient, and transparent, ultimately increasing voluntary compliance. This study contributes to the existing literature by introducing the concept of Maqasid Syariah to the study of taxpayer compliance and digital transformation, offering new insights into the intersection of Islamic values and modern tax practices This study aims to investigate the factors influencing taxpayer compliance, particularly focusing on the role of digital transformation, with a framework rooted in the principles of Maqasid Syariah. A quantitative approach was employed, utilizing surveys and analyzing data with structural equation modeling (SEM) to evaluate the relationships among variables. The study reveals that tax knowledge, social norms, service quality, and sanctions significantly influence taxpayer compliance. Digital transformation plays a crucial moderating role, enhancing the impact of tax knowledge on compliance, thus reducing barriers to understanding tax regulations.Practical Implications: To improve tax compliance, governments should focus on enhancing tax education and fostering positive social norms surrounding taxpaying. Strengthening service quality, especially through digital platforms, will make tax processes more accessible, efficient, and transparent, ultimately increasing voluntary compliance. This study contributes to the existing literature by introducing the concept of Maqasid Syariah to the study of taxpayer compliance and digital transformation, offering new insights into the intersection of Islamic values and modern tax practices.

APAKAH AKUNTANSI LINGKUNGAN BERKONTRIBUSI TERHADAP FAKTOR INTERNAL DAN NILAI PERUSAHAAN? Dwianto, Agus; Triyono, Triyono; Witono, Banu; Achyani, Fatchan
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.43

Abstrak – Apakah Akuntansi Lingkungan Berkontribusi terhadap Faktor Internal dan Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan menginvestigasi peran akuntansi lingkungan terhadap Faktor internal dan nilai perusahaan.Metode – Penelitian ini menggunakan metode regresi linier berganda. Perusahaan manufaktur yang terdaftar di BEI untuk periode 2019-2022 merupakan sampel penelitian.Temuan Utama – Struktur modal, pertumbuhan perusahaan, serta keputusan investasi yang optimal dapat mengurangi risiko keuangan, menarik investasi, dan meningkatkan nilai perusahaan. Meskipun demikian, profitabilitas dan deviden tinggi tidak selalu langsung meningkatkan nilai perusahaan. Pada sisi lainnya, pengungkapan lingkungan yang baik menunjukkan komitmen perusahaan terhadap keberlanjutan dan tanggung jawab sosial.Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori legitimasi serta mendukung konsep triple bottom line. Pada aspek praktik, penelitian ini merekomendasikan perusahaan untuk mengintegrasikan prinsip keberlanjutan dan tanggung jawab lingkunganKebaruan Penelitian - Kebaruan penelitian ini terletak pada penekanan terhadap peran moderasi akuntansi lingkungan dalam pengaruh faktor internal dan nilai perusahaan. Abstract - Does Environmental Accounting Contribute to Internal Factors and Firm Value?Main Purpose - This study aims to investigate the role of environmental accounting on internal factors and the value of firms.Method - This study uses multiple linear regression methods. The research sample is manufacturing companies listed on the IDX during 2019-2022.Main Findings - Capital structure, firm growth, and optimal investment decisions can reduce financial risk, attract investment, and increase firm value. However, high profitability and dividends do not always directly increase the firm value. On the other hand, good environmental disclosure shows the company's commitment to sustainability and social responsibility. Theory and Practical Implications - The results of this study strengthen legitimacy theory and support the triple bottom line concept. In terms of practice, this study recommends that companies integrate the principles of sustainability and environmental responsibility.Novelty - This study has novelty lies in the emphasis on the moderating role of environmental accounting in the influence of internal factors and firm value.

Pengaruh Perputaran Kas Perputaran Piutang dan Perputaran Persediaan Terhadap Return On Asset (ROA) (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Akromul Chitam, Muhamad Bahaudin; Witono, Banu
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10415

Persaingan dunia bisnis secara global semakin ketat. Perusahaan saling bersaing satu sama lain, apalagi kemudahan teknologi dan komunikasi yang semakin meningkat. Perusahaan di tuntut mampu bersaing untuk mempertahankan kesejahteraan dan mencapai tujuan perusahaan. Pihak manajemen dituntut untuk dapat memanfaatkan modal kerja dengan efektif dan efisien untuk meningkatkan persentase pofitabilitas perusahaan. Untuk mengukur tingkat profitabilitas dapat menggunakan ROA (Return On Asset). ROA penting bagi perusahaan, yang dapat digunakan untuk mengukur tingkat efisiensi perusahaan dalam menghasilkan keuntungan dengan memanfaatkan aset yang dimiliki. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) berupa laporan keuangan dengan sampel dilakukan secara purposive sampling yaitu perusahaan manufaktur yang tercatat di BEI kurun waktu lima tahun 2018-2022. Metode analisis data penelitian dihitung dengan menggunakan software Statistical Products and Services Solutions (SPSS). Pengaruh perputaran kas terhadap Return On Asset (ROA) menunjukkan nilai signifikansi 0,804 (0.804 > 0,05), maka H1 ditolak. Pengaruh perputaran piutang terhadap Return On Asset (ROA) menunjukkan nilai signifikansi 0,831 (0,831 > 0,05), maka H2 ditolak. Sedangkan Pengaruh perputaran persediaan terhadap Return On Asset (ROA) menunjukkan nilai signifikansi 0.001 (0.001 < 0,05), maka H3 diterima. Berdasarkan hasil pengujian maka dapat disimpulkan perputaran kas dan perputaran piutang tidak berpengaruh terhadap Return On Asset (ROA) pada perusahaan manufaktur sub sektor barang dan konsumsi di Indonesia periode 2018-2022. Sedangkan perputaran persediaan berpengaruh terhadap Return On Asset (ROA) pada perusahaan manufaktur sub sektor barang dan konsumsi di Indonesia periode 2018-2022.

The Influence of Profitability, Leverage, And Firm Size on Company Value, An Empirical Study of Manufacturing Companies in the Cement Sub-Sector Listed on the IDX in 2016-2023 Radeva Yudi Mumtaza; Witono, Banu
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.362

This study aims to examine the influence of profitability, leverage, and firm size on firm value in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2023 period. The choice of variables is based on prior research suggesting that profitability reflects a company's ability to generate earnings, leverage illustrates financial risk, and firm size captures resource advantages—each theorized to impact firm value. A quantitative approach was employed, applying multiple linear regression analysis. The regression model was tested for classical assumptions to ensure validity. Sampling was conducted through purposive sampling, targeting companies that consistently published complete financial statements during the study period, resulting in a final sample of [insert number] companies. Secondary data were collected through documentation from the official IDX website. Profitability was measured by Return on Assets (ROA), leverage by Debt to Asset Ratio (DAR), and firm size by the natural logarithm of total assets. Firm value, the dependent variable, was measured using Tobin’s Q, selected for its ability to capture both market perceptions and asset replacement costs, which are particularly relevant for the asset-intensive cement industry. The findings reveal that profitability and firm size do not significantly affect firm value, while leverage has a significant impact.

The Influence of Profitability, Asset Structure, Company Size, Corporate Governance, and Investment Opportunities on Stock Prices with Stock Returns as a Moderating Variable Pamungkas, Putri; Achyani, Fatchan; Witono, Banu
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.438

The capital market is a market that acts as a mediator between investors, companies and government institutions in offering various long-term financial securities. With the aim of generating income, investors utilize the capital market as a means for growth and expansion of the Company's business, reflecting the Company's willingness to be open in expanding and maintaining its business. This research examines the influence of Profitability, Asset Structure, Company Size, Corporate Governance, and Investment Opportunities on Stock Prices with Stock Returns as a Moderating Variable. The sample used in this research was 28 manufacturing companies listed on the Indonesia Stock Exchange (BEI) indexed LQ45 in the 2020-2022 period. The sample was determined using the purposive sampling method. This research uses multiple linear regression analysis and is processed using SPSS25. The results of the research show that: (1) Profitability has a positive and significant effect on Share Prices (2) Asset Structure has no significant effect on Share Prices (3) Company Size has a positive and significant effect on Share Prices (4) Corporate Governance has no significant effect on Share Prices (5) Investment Decisions have a positive and significant effect on Stock Prices (6) Stock Returns strengthen or moderate Profitability have a positive and significant effect on Stock Prices (7) Stock Returns do not strengthen or moderate Asset Structure on Stock Prices (8) Stock Returns do not strengthen or does not moderate Company Size on Share Prices (9) Stock Returns do not strengthen or moderate Corporate Governance on Share Prices (10) Stock Returns strengthen or moderate Investment

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