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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Analisa Akuntansi dan Perpajakan Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Journal of Economics and Business UBS Quantitative Economics and Management Studies Jurnal Ekonomi Trisakti Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Trends in Accounting Research IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Akurasi
Muhammad Nuryatno Amin, Muhammad Nuryatno
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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PENGARUH RISIKO DAN KEPERCAYAAN TERHADAP MINAT PENGGUNAAN FINTECH PINJAMAN ONLINE DENGAN KEMUDAHAN PENGGUNAAN SEBAGAI VARIABEL MODERASI Putri, Tamiya Gustriani; Nuryatno Amin, Muhammad
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i2.19793

Abstract

Tujuan dari kegiatan penelitian ini adalah untuk mengetahui pengaruh persepsi risiko dan persepsi kepercayaan terhadap minat menggunakan fintech pinjaman online dengan persepsi kemudahan penggunaan sebagai variabel moderasi. Pentingnya topik penelitian ini dikarenakan terdapat fenomena perusahaan finansial berbasis teknologi yang mengalami kredit macet yang menandakan bahwa adanya permasalahan pada masyarakat Indonesia khususnya pada masyarakat yang menggunakan aplikasi fintech pinjaman online. Penelitian ini menggunakan data primer dari hasil kuesioner yang disebarkan. Teknik pengambilan sampel pada penelitian ini yaitu purposive sampling. Total keseluruhan sampel yaitu sebanyak 100 sampel. Hasil dari penelitian ini adalah persepsi risiko tidak berpengaruh positif dan signifikan terhadap minat keperilakuan, persepsi kepercayaan berpengaruh positif dan signifikan terhadap minat minat keperilakuan, persepsi kemudahan penggunaan tidak memoderasi pengaruh persepsi risiko terhadap minat keperilakuan, dan persepsi kemudahan penggunaan tidak memoderasi pengaruh persepsi kepercayaan terhadap minat keperilakuan. Penelitian ini diharapkan dapat memberikan informasi akan pentingnya pengambilan keputusan dan pengelolaan keuangan saat ingin menggunakan aplikasi fintech pinjaman online yang dilakukan oleh masyarakat.
Analysis of the Influence of Experience, Time Budget Pressure, and Risk of Errors on the Quality of External Audit Public Accounting Firm West Jakarta Region Meilani, Elena Fiska; Nuryatno, Muhammad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5103

Abstract

This research aims to determine the influence of Audit Experience, Time Budget Pressure, and Risk of Error on the Quality of External Audits of West Jakarta Regional Public Accounting Firms. This research was carried out using quantitative methods. The data used in this research is primary data obtained from questionnaires of auditors in KAP in the West Jakarta region. This research analysis method uses questionnaire data. The research results show that auditor experience, time budget pressure, and risk of error positively affect external audit quality.
The Effect of Liquidity Leverage and Company Size on Earnings Quality with Profitability as a Moderation Variable Safitri, Munisa Laila; Amin, Muhammad Nuryatno
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5328

Abstract

This research aims to determine the effect of leverage, liquidity, and company size on earnings quality with profitability as a moderating variable. This type of research is quantitative research using secondary data obtained from the Indonesia Stock Exchange (IDX) website and processed using SPSS 25. The population in this research is energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. The research sample was taken using a purposive sampling method and a sample of 27 companies was obtained which was observed for 4 years after deducting outlier data with extreme values, the total research data processed was 100 data. The data analysis technique used is multiple linear regression analysis. The results of this research show that: (1) Leverage does not affect Earnings Quality. (2) Liquidity does not affect Earnings Quality. (3) Company size has a negative and significant effect on Earnings Quality. (4) Profitability cannot moderate Leverage on Earnings Quality. (5) Profitability can strengthen the influence of liquidity on earnings quality. (6) Profitability can strengthen the influence of company size on profit quality.
Pengaruh Ukuran Perusahaan, Profitabilitas dan Kinerja Lingkungan terhadap Pengungkapan Emisi Karbon Arsy, Chanyndita Bivothy; Amin, Muhammad Nuryatno
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2033

Abstract

This research aims to analyze the influence of company size, profitability and environmental performance on carbon emissions disclosure in Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The data used is secondary data obtained from the Indonesian Stock Exchange. The sampling technique used purposive sampling, totaling 114 samples. The data analysis technique was carried out using multiple regression analysis. The research results show that company size and profitability have no effect on carbon emissions disclosure, but environmental performance has a positive effect on carbon emissions disclosure in Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period.
The Influence of Carbon Emission Disclosure Green Intellectual Capital and Environmental Performance on Firm Value With Moderation of Firm Size Ericho, Michael Fedrix; Amin, Muhammad Nuryatno
Quantitative Economics and Management Studies Vol. 5 No. 4 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2728

Abstract

This study aims to determine the relationship between firm value, carbon emission disclosure, green intellectual capital, and environmental performance and to determine the moderating role generated by firm size on the relationship between firm value, carbon emission disclosure, green intellectual capital, also environmental performance. The samples in this study were 21 companies in the energy and basic materials sectors written on the IDX in 2019-2022 which were taken using purposive sampling technique. The findings of this study resulted in six conclusions. First, carbon emission disclosure has a significant negative impact on firm value. Second, green intellectual capital has a significant positive impact on firm value. Third, environmental performance has a negative impact on firm value. Fourth, there is a positive influence between carbon emission disclosure and firm value moderated by firm size. Fifth, there is a negative influence between green intellectual capital and firm value moderated by firm size. Sixth, there is a positive influence between environmental performance and firm value moderated by firm size.
The Influence of Independent Commisioners Managerial Ownership Green Accounting on Financial Performance Nazhila, Irma Putri; Amin, Muhammad Nuryatno
Quantitative Economics and Management Studies Vol. 5 No. 4 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2764

Abstract

The aim of this research is to determine the influence of independent commissioners on managerial ownership of green accounting on the financial performance of consumen non-cyclicals sectors companies. This type of research is quantitative. The data sources used are primary data and secondary data. Primary data was obtained from questionnaires. Secondary data from company data, journals and books. Independent commissioners positively impact financial performance. Through objective and independent oversight, companies can enhance financial performance via more effective management, increased transparency, and greater investor confidence. Managerial ownership also significantly improves financial performance. When management holds company shares, they have a strong incentive to encourage financial performance, minimize conflicts of interest, and make more strategic decisions. Similarly, green accounting has a notable positive effect on financial performance.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI MINAT MENGGUNAKAN FINTECH PINJAMAN ONLINE PADA GENERASI Z Gustriani Putri, Tamiya; Nuryatno Amin, Muhammad
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.16701

Abstract

The purpose of this research activity is to determine the effect of perceived risk and perceived trust on behavioral intention in using online loan fintech with perceived ease of use as a moderating variable. This study uses primary data from the results of the questionnaire distributed. The sample technique chosen in this study is to utilize purposive sampling. The total number of samples in this study was 100 samples. The analysis method used in this study is multiple regression analysis. The results of this study are perceived risk has no positive and significant effect on behavioral intention, perceived trust has a positive and significant effect on behavioral intention, perceived ease of use does not moderate the effect of perceived risk on behavioral intention, and perceived ease of use does not moderate the effect of perceived trust on behavioral intention.
Pengaruh rasio keuangan alam mendeteksi kecurangan laporan keuangan: Perusahaan consumer non-cylicals di Bursa Efek Indonesia tahun 2018-2021 Putri, Narifa Alya; Nuryatno, Muhammad
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1042

Abstract

The study aims to analyze Leverage (debt to equity & debt to asset), Profitability (gross profit margin), Asset Composition, Liquidity (Current Ratio), and Capital Turnover affect Financial Statement Fraud. The population used by non-cylical consumer companies listed from the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique of this study is by purposive sampling. This study used multiple regression and IBM SPSS. Secondary data includes annual financial statements. The results of the writing concluded that debt to equity, debt to asset, gross profit margin, Asset Composition did not have a significant effect on financial statement fraud. Current Ratio and Capital Turnover have a significant negative effect on financial statement fraud.
Pengaruh Due Professional Care dan Hal Audit Utama terhadap Kualitas Audit: Peran Moderasi Pengalaman Kerja Amaraneysa, Aisha; Amin, Muhammad Nuryatno
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1795

Abstract

The World Bank 2019 survey expressed their concerns about the inconsistent application of audit standards in Indonesia. In response, the Financial Services Authority (OJK) approved the SA 701 Audit Standard to enhance transparency and audit quality. Due Professional Care, Key Audit Matters, and work experience were identified as factors influencing audit quality. The study aims to investigate factor that impact and improve auditors' practices and its understanding. The study was conducted using a quantitative method. The data used in this study were primary data obtained from questionnaires distributed to public accounting firms in DKI Jakarta. Purposive sampling with predetermined criteria was used as the sampling technique and a total of 120 auditors working in 10 audit offices of DKI Jakarta were obtained. The analysis method was multiple regression analysis, processed and tested with IBM SPSS 25. The results of the research indicate that the variables of Due Professional Care and Key Audit Matters have a significant positive influence on Audit Quality. Additionally, Work Experience significantly strengthens the relationship between Due Professional Care and Key Audit Matters with Audit Quality.
Peran Kepemilikan Manajerial Memoderasi Tingkat Hutang, Ukuran Perusahaan, Arus Kas Operasi Terhadap Persistensi Laba Salam, Muhamad Robi; Amin, Muhammad Nuryatno
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2182

Abstract

This study uses management ownership as a moderating variable to examine the effects of debt levels, firm size, and operating cash flow on earnings persistence. Quantitative approaches are employed in this study. Up to 80 samples were selected via purposive selection, with the population of this study consisting of industrials sector companies listed on the Indonesia Stock Exchange in 2019–2022. Multiple linear regression analysis models and moderated regression analysis (MRA) were used for the hypothesis testing, with the moderator variables being tested. The results of this research based on partial testing (t test) probability value of the debt level variable is 0.008. The firm size variable is 0.032. The operating cash flow variable is 0.160. The managerial ownership variable is 0.014. The degree of debt and management ownership have an interaction variable of 0.016. The interaction variable between firm size and managerial ownership is 0.010.  Additionally, managerial ownership and operating cash flow interact with a coefficient of 0.132. Known that debt levels and firm size have positive effect on profit persistence, while operating cash flow has no effect on profit persistence. The moderating effect of managerial ownership can amplify the favorable impact of debt levels on earnings persistence. However, the favorable impact of company size and operating cash flow on earnings persistence cannot be amplified by managerial ownership
Co-Authors Adinugraha, Ramaditya Akbar, Fhatur Amaraneysa, Aisha AP, Vallentina Rosi Febrianti Arsy, Chanyndita Bivothy Azhari, Fadhli Chaerunissa, Risa Verany Cledy, Helti Deliza Henny El Kavi, Naura Adena Ericho, Michael Fedrix Gustriani Putri, Tamiya Khamsiyahni, Rizqi Anandita Kusniawati, Heni Lestari, Syarifa Yunindiah Mahdiana, Maria Qibti Meilani, Elena Fiska Nazhila, Irma Putri Nazir, Nazmel Prasasti, Herning Pribadi, Amanda Purba, Sesty Ferica Puspitasari, Windhy Putri, Narifa Alya Putri, Tamiya Gustriani Rahmani, Suci Rahmayanti, Maya Safitri, Munisa Laila Salam, Muhamad Robi Suyono Suyono Waruwu, Junius Menafati Wijaya, Bayu Aji Wulandari, Efrita