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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Rahmad Galih Aditya
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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ANALISIS KEPERCAYAAN DAN KEMUDAHAN MAHASISWA UMS TERHADAP MINAT PENGGUNAAN PRODUK FINTECH Raharjo, Fernando Candra; Ahmad Nazhifa Arkan; Rahmad Galih Aditya; Rozaq Syamsul Hidayatullah; Bibit Wijianarko Rezza Mahendra
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.210

Abstract

The rapid development of technology is currently seen as a means to facilitate access to information and increase the efficiency and effectiveness of resource management. Technological developments, especially in the use of the internet, have attracted public attention. Fintech, as a result of the integration of financial services and technology, is changing business processes from traditional to informal. People who previously had to transact directly and carry money can now do business remotely. This research adopts a quantitative approach with a focus on collecting statistical and objective data through scientific calculations. The research method used is a scientific approach to find solutions in scientific investigations and obtain data with specific objectives. This research uses multiple regression analysis methods to explain and summarize conditions that occur in society. Two main types of data sources were used: primary data obtained from individuals through questionnaires, and secondary data obtained from relevant literature, articles, journals and websites. The population of this study were UMS students, with sampling using a non-probability sampling approach and purposive sampling technique. This statistical test is used to analyze matters relating to validity, feasibility, multiple regression, t test, and coefficient of determination test. The results obtained show that they are in accordance with the results obtained from the questionnaire whose validity and feasibility were tested. The results of the determination test (R^2) with an Adjusted R Square value of 0.283 show that trust influences interest in investing in sharia bonds by 28.3%, and other variables not included in the model influence the remainder by 71.7%. The model feasibility test (F test) confirms that the simple linear regression model in this research is feasible. The results of the hypothesis test (T test) show that the variables of trust and comfort both have a positive effect on interest in using FINTECH products.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Non Keuangan Sektor Basic Materials di BEI Periode 2021-2023 Rahmad Galih Aditya; Nursiam
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8967

Abstract

Accounting conservatism is a principle of prudence in the preparation of financial statements.This study aims to obtain empirical evidence regarding the influence of profitability, leverage, and institutional ownership on accounting conservatism in companies in the Basic Materials Sector listed on the Indonesia Stock Exchange during the 2021–2023 period. The independent variables in this study are profitability, leverage, and institutional ownership, while the dependent variable is accounting conservatism. The sampling technique used is purposive sampling. A total of 101 companies met the criteria as observation units. The analytical method used is multiple linear regression analysis, which has passed the classical assumption tests. The results of this study provide empirical evidence that profitability has a significant effect on accounting conservatism. Leverage has an insignificant effect, while institutional ownership has no effect on accounting conservatism. The application of the conservatism principle in the presentation of financial statements allows stakeholders such as investors, creditors, and other external parties to reduce information asymmetry and obtain more realistic and useful information.
Co-Authors Ahmad Nazhifa Arkan Bibit Wijianarko Rezza Mahendra Nursiam Raharjo, Fernando Candra Rozaq Syamsul Hidayatullah