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All Journal RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Perbankan Syariah
Riduan Mas'ud
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Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Dana Pihak Ketiga, Non Performing Financing, dan Kecukupan Modal Terhadap Profitabilitas Pada Bank Umum Syariah Tahun 2018-2021 Dicgy Diandra Aishya; Dewi Sartika Nasution; Riduan Mas'ud
Jurnal Perbankan Syariah Vol. 1 No. 1 (2022): Jurnal Perbankan Syariah
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jps.v1i1.5156

Abstract

The purpose of this study was to determine the effect of third party funds, non-performing financing and capital adequacy on profitability at Islamic commercial banks for the 2018-2021 period. The research method used is a quantitative correlation approach. the technique of collecting funds is by using a random sampling technique in the form of financial reports at the Financial Services Authority (OJK). data analysis technique with multiple linear regression with Eviews 10 analysis tool. Based on the estimated data, it is found that the Third Party Fund (DPK) variable has no significant effect on the profitability of Islamic commercial banks with a significance level of 0.7315 > 0.05, and the non-performing financing (NPF) variable has no significant effect on profitability with a significance level of 0, 3253 > 0.05. While the variable capital adequacy / Capital Adequacy Ratio has a significant effect on profitability with a significance level of 0.0117 <0.05.
Pengaruh Konservatisme Akuntansi Terhadap Relevansi Nilai Laporan Keuangan dengan Kualitas Laba Sebagai Variabel Moderasi Amalia Zolehah; Riduan Mas'ud; Sanurdi
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 7 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i7.3704

Abstract

The aims of this study to examine the effect of conservatism on the value relevance of financial statements, and the ability of earnings quality as a moderating variabel to interact the relationship between conservatism and value relevance of financial statements. The principle of conservatism is prudance in financial reporting. Where the company does not immediately recognize and measure assets and profits as gains, and expenses and liabilities as losses.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange dor the 2020-2022 period. The sample are choises using the purposive sampling method and the research sample obtanied 62 companies. Hypothesis testing is done by using muliple linear regression method. The results show that the aplication of accounting conservatism had a positive effect on the value relevance. Meanwhile, the moderating variable earnings quality is not able to interact the conservatism realtionship to the value relevance of the financial statements. Future research is expected to be able to use the latest calculation models and other measurements, so that research results can show the latest application and impact of accounting conservatism on the value releance of financial statements with earnings quality as a moderating variabel.
Co-Authors Amalia Zolehah Dewi Sartika Nasution Dicgy Diandra Aishya Sanurdi