Dewi Rachmania
Faculty of Economics and Business, University of Muhammadiyah Tangerang

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Determinants Of Earnings Management In Industrial Sector Companies Listed On The Indonesian Stock Exchange Mohamad Zulman Hakim; Dhia Aufa Anshori; Wati Yaramah; Dewi Rachmania; Hesty Erviani Zulaecha; Ahmad Jayanih
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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Abstract

This research was conducted with the aim of empirically proving the effects of Profitability, Leverage, and Firm Size on Earnings Management. The variables in this study are measured by Return on Asset, Debt to Asset Ratio, Natural Total Asset Logarithm, and Stubben's Conditional Revenue Model. The population in this study used the industrial sector listed on the Indonesia Stock Exchange for the period 2019 – 2021. The sampling technique used a purposive sampling method with several sample criteria, resulting in 15 companies being sampled in this study. The data analysis method in this study uses panel data regression analysis. The results of this study indicate that Profitability has a negative effect on Earnings Management. Leverage has no effect on Earnings Management and Firm Size has no effect on Earnings Management.
DETERMINANT ISLAMIC SOCIAL REPORTING(ISR) IN COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX 70 (JJI 70): english Mohamad Zulman Hakim; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad; Siti Chanifah; Melsha Alfisa Wijaya
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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Abstract

This study aims to obtain empirical evidence regarding the effect of company size, profitability, and leverage on Islamic social reporting (ISR). The population in this study uses the Jakarta Islamic Index 70 (JII 70) sector. Sampling technique using Purposive Sampling. Methods of data analysis using Panel Data Regression Analysis. The results of the study show that company size has a negative effect on Islamic Social Reporting (ISR). Profitability (ROA) has no effect on Islamic Social Reporting (ISR), Leverage (DER) has no effect on Islamic Social Reporting (ISR).
Effect of Financing To Deposit Ratio (FDR), Return On Assets (ROA), and Third Party Fund (TPF) on Mudharabah Financing in Islamic Banking Mohamad Zulman Hakim; Nur Fizriati Ananda; Hesty Erviani Zulaecha; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad
International Journal of Economics, Business and Innovation Research Vol. 2 No. 02 (2023): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

This study aims to determine the effect of Financing to Deposit Ratio, Return On Assets, Third Party Funds on mudharabah financing. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the period 2017-2021. The sampling technique used purposive sampling technique. The results in this study are (1) FDR has an effect on mudharabah financing, (2) ROA has no effect on mudharabah financing, (3) TPF has an effect on mudharabah financing.