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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 Journal of Applied Business and Technology Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Trends in Accounting Research IIJSE EBID:Ekonomi Bisnis Digital El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Akurasi
Muhammad Nuryatno Amin, Muhammad Nuryatno
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Pengaruh Corporate Social Responsibility, Kualitas Audit, Ukuran Perusahaan terhadap Earning Response Coefficient Dengan Struktur Modal Sebagai Variabel Moderasi El Kavi, Naura Adena; Nuryatno Amin, Muhammad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1832

Abstract

This research seeks to investigate the correlation between corporate social responsibility, audit quality, and company size in relation to the earning response coefficient, with capital structure as the moderating factor among firms listed on the Indonesia Stock Exchange throughout the 2019-2022 period. The study focuses on companies within the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2019-2022. Employing purposive sampling, 116 samples were selected within this timeframe. Quantitative data analysis using SPSS version 26.0 was employed to conduct multiple linear regression analysis for data processing. The findings of this investigation demonstrate a positive correlation between corporate social responsibility, audit quality, and firm size with the earning response coefficient. Moreover, it was observed that while capital structure acts as a moderator that reinforces the positive impact of corporate social responsibility and audit quality on the earning response coefficient, it does not amplify the positive impact of firm size on this coefficient.
The study aims to determine the effect of Intellectual Capital, Capital Structure and Institutional Ownership on Financial Performance with Company Size as Moderating in financial sector companies listed on the Indonesia Stock Exchange (BEI) Period 2020-2 Kusniawati, Heni; Nuryatno Amin, Muhammad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): 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.v5i6.1835

Abstract

Pengaruh Intellectual Capital, Struktur Modal, Kepemilikan Institusional Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Pemoderasi
Pengaruh Intellectual Capital, Struktur Modal, Kepemilikan Institusional terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Pemoderasi Kusniawati, Heni; Nuryatno Amin, Muhammad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1838

Abstract

The study aims to determine the effect of Intellectual Capital, Capital Structure and Institutional Ownership on Financial Performance with Company Size as Moderating in financial sector companies listed on the Indonesia Stock Exchange (BEI) Period 2020-2022. The research was conducted using a quantitative methods. The data used in this study were secondary data obtained from the financial statements and annual report of financial sector companies listed on the Indonesia Stock Exchange (BEI) Period 2020-2022. The sampling technique used was by purposive sampling with predetermined criteria resulting in 61 companies for 3 years and then the total sample of 174 data. The research analysis method is with multiple linear regression analysis and uses IBM SPSS to test and process this research data. The results of the research concluded that intellectual capital had a positive effect on financial performance, while capital structure and institutional ownership has no effect on financial performance. company size as a moderator is not able to strengthen the positive influence of intellectual capital and institutional ownership on financial performance. However, size of the company can weaken the influence of capital structure on financial performance.
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
UKURAN PERUSAHAAN SEBAGAI PEMODERASI KEPEMILIKAN MANAJERIAL, LIKUIDITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL Prasasti, Herning; Amin, Muhammad Nuryatno
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.377

Abstract

Tujuan penelitian ini adalah meneliti pengaruh kepemilikan manajerial, likuiditas, serta struktur aset pada struktur modal dengan ukuran perusahaan sebagai pemoderasi. Populasi penelitian ini yaitu perusahaan sektor industrial yang tercatat pada BEI tahun 2019 – 2022 dengan total 86 sampel. Teknik pengumpulan data digunakan metode purposive sampling. Uji hipotesis dianalisis dengan model analisis regresi linier berganda dan moderated regression analysis (MRA). Temuan penelitian mengindikasikan kepemilikan manajerial memberi pengaruh positif bagi struktur modal. Namun, likuiditas tidak memberi pengaruh bagi struktur modal. Serta struktur aset berpengaruh negatif terhadap struktur modal. Selanjutnya, ukuran perusahaan memperlemah pengaruh kepemilikan manajerial terhadap struktur modal. Serta ukuran perusahaan tidak mampu memperlemah pengaruh likuiditas. Terakhir, pengaruh struktur aset pada struktur modal bisa diperkuat oleh ukuran perusahaan. Hasil penelitian ini dapat memberikan implikasi kepada investor dalam rangka pertimbangan sebelum membuat keputusan investasi dengan mempertimbangkan efektivitas serta efisiensi struktur modal.
ESG DISCLOSURE, GREEN INNOVATION, CLIMATE RISK TERHADAP KINERJA PERUSAHAAN, KOMITE AUDIT SEBAGAI PEMODERASI AP, Vallentina Rosi Febrianti; Amin, Muhammad Nuryatno
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.440

Abstract

Penelitian ini bertujuan untuk menyelidiki pengaruh ESG disclosure Green Innovation dan Climate Risk  Kinerja Perusahaan dengan Komite Audit sebagai pemoderasi. Penelitian ini memiliki jumlah sampel sebanyak 20 perusahaan dengan waktu pengamatan selama 4 tahun. Jenis penelitian ini adalah kuantitatif dengan sumber data sekunder, yang masing-masing data tersebut didapatkan dari sumber data keuangan, laporan per tahun dan laporan keberlangsungan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022.  Hasil yang didapatkan adalah kumpulan data panel yang terdiri dari nilai cross-section dan time series. Pengujian penelitian dimulai dengan menentukan model yang paling cocok untuk digunakan dalam penelitian, kemudian dilakukan uji chow, uji haussman, uji langrage multiplier, uji asumsi klasik, uji signifikansi dan hasil pengujian yang membuktikan bahwa ESG disclosure green innovation dan climate risk dengan komite audit sebagai pemoderasi secara simultan berpengaruh positif terhadap kinerja perusahaan. Namun terdapat pengaruh negatif antara climate risk terhadap kinerja perusahaan dan tidak ada pengaruh antara green innovation yang dimoderasi komite audit terhadap kinerja perusahaan. Penelitian ini diharapkan memberikan informasi dan wawasan tentang ESG disclosure, green innovation, dan climate risk yang mempengaruhi kinerja perusahaan serta memperkuat pengaruhnya melalui komite audit. Hasil ini diharapkan menjadi referensi untuk penelitian selanjutnya dengan menambah variabel independen lain dan menggunakan sampel perusahaan dari sektor lain.
Pengaruh Corporate Social Responsibility, Kualitas Audit, Ukuran Perusahaan Terhadap Earning Response Dengan Struktur Modal Sebagai Variabel Coefficient Moderasi El Kavi, Naura Adena; Nuryatno Amin, Muhammad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): 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.v5i6.1824

Abstract

This research seeks to investigate the correlation between corporate social responsibility, audit quality, and company size in relation to the earning response coefficient, with capital structure as the moderating factor among firms listed on the Indonesia Stock Exchange throughout the 2019-2022 period. The study focuses on companies within the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2019-2022. Employing purposive sampling, 116 samples were selected within this timeframe. Quantitative data analysis using SPSS version 26.0 was employed to conduct multiple linear regression analysis for data processing. The findings of this investigation demonstrate a positive correlation between corporate social responsibility, audit quality, and firm size with the earning response coefficient. Moreover, it was observed that while capital structure acts as a moderator that reinforces the positive impact of corporate social responsibility and audit q
Pengaruh Corporate Social Responsibility, Kualitas Audit, Ukuran Perusahaan terhadap Earning Response Coefficient Dengan Struktur Modal Sebagai Variabel Moderasi El Kavi, Naura Adena; Nuryatno Amin, Muhammad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1832

Abstract

This research seeks to investigate the correlation between corporate social responsibility, audit quality, and company size in relation to the earning response coefficient, with capital structure as the moderating factor among firms listed on the Indonesia Stock Exchange throughout the 2019-2022 period. The study focuses on companies within the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2019-2022. Employing purposive sampling, 116 samples were selected within this timeframe. Quantitative data analysis using SPSS version 26.0 was employed to conduct multiple linear regression analysis for data processing. The findings of this investigation demonstrate a positive correlation between corporate social responsibility, audit quality, and firm size with the earning response coefficient. Moreover, it was observed that while capital structure acts as a moderator that reinforces the positive impact of corporate social responsibility and audit quality on the earning response coefficient, it does not amplify the positive impact of firm size on this coefficient.
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 Ibrahim, Radhwa Asmarani Nur 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 Santoso, Didit Suyono Suyono Waruwu, Junius Menafati Wijaya, Bayu Aji Wulandari, Efrita