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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Multifinance
Dwijayanti , Rima
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Economics, Econometrics & Finance

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IMPAIRED LOAN: MUDHARABAH AND MUSYARAKAH FINANCING RISK ON RETURN ON EQUITY AT ISLAMIC COMMERCIAL BANKS FOR THE PERIOD 2014-2020 Muhammad, Farrel Febrian; Noerzaeny, Ihsan; Dwijayanti , Rima; Perdana, Rangga Satria; Lusiana, Senny
Multifinance Vol. 2 No. 2 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i2.260

Abstract

The purpose of this study is to determine the effect of Mudharabah and Musyarakah Financing Risks on Return on Equity at Islamic Commercial Banks for the 2014-2020 period. Research method Data analysis uses correlation and determination coefficient analysis and partial and simultaneous hypothesis testing. This research is categorized into descriptive and verification research. The data used in this study are secondary. Panel data testing which includes CEM, FEM, REM, Chow Test, Hausman Test, LM Test, Classical assumption tests includes Normality Test, Multicollinearity, Heteroscedasticity, and autocorrelation. Findings Based on the results of the research conducted, the result is that NPF Mudharabah partially affects Return On Equity. The value seen from the t-count is smaller than the t-table, namely - 2.552355 < -1.895 with a significance level of 0.0134 which is smaller than 0.05. NPF Musyarakah partially does not affect Return On Equity, as seen from the t-count which is smaller than the t-table, namely 1.082097 < -1.895 with a significance level of 0.2837 which is greater than 0.05. Simultaneously NPF Mudharabah and NPF Musyarakah affect Return On Equity. Judging from the probability, namely 0.0000, it is smaller than the alpha value (0.05) and the F-count is greater than the F-table, namely 8.350840> 4.74.
ANALISIS TEKANAN EKSTERNAL, KETIDAKEFEKTIFAN PENGAWASAN, DAN KARAKTERISTIK INDUSTRI DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Sukiati , Wiwin; Marcela , Luisa; Gustirani, Indri; Dwijayanti , Rima
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of external pressure, ineffective monitoring, and industry conditions on financial statement fraud. The research utilizes secondary data in the form of annual financial reports of companies, which are accessible through the Indonesia Stock Exchange (IDX) website, covering the period from 2020 to 2022. The population consists of 79 manufacturing companies in the basic and chemical industry sector. The sampling method employed is purposive sampling, resulting in a final sample of 23 manufacturing companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange. Financial statement fraud is measured using the Beneish M-Score, and the analytical technique applied is multiple linear regression. The analysis is conducted using EViews 12 software.
Co-Authors Gustirani, Indri Lusiana, Senny Marcela , Luisa Muhammad, Farrel Febrian Noerzaeny, Ihsan Perdana, Rangga Satria Sukiati , Wiwin