Mohammad Yunies Edward
Faculty Of Economics And Business, Universitas Islam Nahdlatul Ulama, Jepara, Indonesia

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Determination of Enterprise Risk Management Disclosure by Audit Committee, Company Scale, and Leverage Edward, Mohammad Yunies; Hidayah, Lailatul
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.1083

Abstract

Corporate risk management disclosure is an effort made by companies to provide information about potential threats to the continuity of their business. This disclosure aims to monitor management activities and reduce fraud in annual financial reports. This study aims to empirically test the effect of the audit committee, company size, and leverage on risk management disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The population of this study includes manufacturing companies listed on the Indonesia Stock Exchange during that period. Sampling was carried out using the purposive sampling method, resulting in 404 analysis units. Data analysis was carried out using panel data regression with the help of EViews software. The results of the study indicate that company size has a significant positive effect on risk management disclosure in manufacturing companies listed on the Indonesia Stock Exchange. On the other hand, the audit committee and leverage do not show a significant effect on risk management disclosure in the same company.
Analisis Kinerja Berdasarkan Tingkat Efisiensi Perbankan Syariah Arifah, Aulia Nur; Mohammad Yunies Edward
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 7 No 2 (2023): Vol.7 No.2 Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v7i2.5168

Abstract

The purpose of this study is to identify performance based on the efficiency level of Sharia Commercial Banks in Indonesia in 2020 period using the DEA method and the CRS model with an intermediation approach. This study also compares efficiency results using five indicators without looking at the actual target and three indicators looking at the actual target. Furthermore, this study uses 10 Sharia Commercial Banks as a sample. Overall, the results of research on the efficiency level of Sharia Commercial Banks in Indonesia conducted during a certain research period have not consistently reached an optimal level of efficiency, where most of the efficiency levels are still below 100 percent. Policy recommendations for Sharia Commercial Banks to increase the level of efficiency are to control and allocate optimal resources and then increase their output capacity by maintaining existing inputs.