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All Journal Accounting Journal of Ibrahimy (AJI) ARTOKULO: Journal of Accounting, Economic and Management
Wiwik Fitria Ningsih
Institut Teknologi dan Sains Mandala, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Mudharabah, Musyarakah, Murabahah, Financing, Financing Risk, and Liquidity Risk on the Profitability of Private Sharia Commercial Banks Vian Afri Liandi; Yuniorita Indah Handayani; Wiwik Fitria Ningsih
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

This research aims to determine the effect of mudharabah, musyarakah, murabahah financing, financing risk and liquidity risk on profitability in Private Sharia Commercial Banks in 2018-2022. The type of research used is quantitative research. The data used is secondary data through reports from each company. The population in this research is Private Sharia Commercial Banks registered with the Financial Services Authority (OJK). The data collection technique used was the purposive sampling method and obtained a sample of 9 companies. The data analysis methods used are classical assumption testing, multiple linear regression, coefficient of determination (R¬2) and hypothesis testing. The results show that musyarakah financing, murabahah financing and partial financing risk have a significant effect on profitability, while mudharabah financing and partial liquidity risk have no effect on profitability. Simultaneously mudharabah, musyarakah, murabahah financing, financing risk and liquidity risk influence profitability
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI CORPORATE GOVERNANCE PERCEPTION INDEX Siti Nur Farida; Wiwik Fitria Ningsih; Muhammad Rijalus Sholihin
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7711

Abstract

This study aimed to empirically examine the influence of audit tenure, earnings management, and good corporate governance on the integrity of financial statements of companies listed on the Corporate Governance Perception Index (CGPI) for the 2019-2023 period. This study was based on the importance of financial statement integrity in reflecting the company's actual financial condition, as well as the phenomenon of financial statement manipulation that is still found in companies with good governance predicates. The population used was companies listed on the CGPI and there were 6 companies as samples selected using a purposive sampling technique. The results showed that partially audit tenure does not affect the integrity of financial statements, earnings management also does not affect the integrity of financial statements, while good corporate governance does affect the integrity of financial statements. Simultaneously, audit tenure, earnings management, and good corporate governance affect the integrity of financial statements
Co-Authors Muhammad Rijalus Sholihin Siti Nur Farida Vian Afri Liandi Yuniorita Indah Handayani