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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
Unknown Affiliation
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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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 Ambiguitas Peran dan Kelebihan Beban Peran pada Kinerja Auditor Intern Pemerintah Dimoderasi Kecerdasan Emosional Wulandari, Efrita; Nuryatno, Muhammad
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.524

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris adanya ambiguitas peran dan kelebihan peran terhadap kinerja auditor internal pemerintah di Indonesia, dengan kecerdasan emosional sebagai pemoderasinya. Subjek penelitian adalah auditor internal yang bekerja pada instansi pemerintah Indonesia, dengan jumlah sampel sebanyak 114 orang yang dipilih melalui teknik purposive sampling. Teknik analisis regresi berganda yang digunakan dalam penelitian ini dan SPSS versi 29 digunakan untuk menguji hipotesis. Berdasarkan analisis data pada penelitian ini, ambiguitas peran dan kelebihan peran mempunyai dampak negatif terhadap kinerja auditor. Kecerdasan emosional dapat melemahkan pengaruh ambiguitas peran terhadap kinerja auditor, namun tidak terbukti melemahkan pengaruh role overflow terhadap kinerja auditor. Ketika seorang individu mengalami ambiguitas peran dan kelebihan peran, kinerjanya cenderung menurun. Namun semakin tinggi tingkat kecerdasan emosional individu maka pengaruh ambiguitas peran terhadap kinerja auditor semakin menurun.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Khamsiyahni, Rizqi Anandita; Amin, Muhammad Nuryatno
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i1.1394

Abstract

This study aims to examine the influence of profitability, liquidity, solvability, and company growth on going concern audit opinion in consumer cyclicals companies that have been listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. This type of this study was causal comparative research. The population in this study is Consumer Cyclicals Company that listed in Indonesian Stock Exchange on 2019-2021. Sampling technique that used in this study was purposive sampling. The number of samples used in this study was 51 companies from total 124 consumer cyclicals companies that listed in Indonesia Stock Exchange on 2019-2021, so the research data analyzed amounted to 153. The data were analyzed by using descriptive statistic and logistic regression analysis. Research data is processed using SPSS software. The results of this study showed that profitability and liquidity have a significant negative effect on going concern audit opinion, while solvability and company growth have no effect on going concern audit opinion.
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