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Peran Financial Distress Sebagai Variabel Mediasi antara Good Corporate Governance dan Kinerja Keuangan, Terhadap Manajemen Laba Pada Bank Umum Syariah Periode 2013-2019 Syadzwina Ramadhana Fitriza; Rika Lidyah; Tariza Putri Ramayanti; Titin Hartini; Mismiwati Mismiwati
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.21508

Abstract

This study aims to determine the effect of good corporate governance and financial performance on earnings management with financial distress as an intervening variable in Islamic Commercial Banks in Indonesia. This type of research is descriptive research with quantitative approach. The results showed that good corporate governance has no effect on earnings management. Financial performance and financial distress have a negative and significant effect on earnings management. Good corporate governance has a negative effect on financial distress. Financial performance has no effect on financial distress. Then, based on the result of path analysis through the causal step method, financial distress mediates the effect of good corporate governance on earnings management, while financial distress does not mediate the effect of financial performance on earnings management.
Prediksi Financial Distress Dengan Menggunakan Pendekatan Logistic Regression (Logit) Azza Putrima Herita; Titin Hartini; Fernando Africano
Sains: Jurnal Manajemen dan Bisnis Vol 13, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v13i2.10935

Abstract

Research conducted empirically tested the influence of financial factors on the possibility of financial distress. This research was conducted with quantitative methods using secondary data. The population of this research is listed companies on the Stock Exchange. Then the sample taken is based on purposive sampling with the criteria of a company that is not merged and has a complete financial report in accordance with research needs. This study uses logistic regression statistical tools because the dependent variable is a dummy variable, while the independent variable is a metric variable. The results showed that the leverage variable has a positive effect on the prediction of financial distress, then the profitability variable has a negative effect on the prediction of financial distress, the next variable is that the firm size variable has no influence on the prediction of financial distress.
PENGUJIAN KOALISI DEBT TO EQUITY RATIO (DER) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM (STUDI KASUS EMPIRIS PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA) Titin Hartini
I-Finance Journal Vol 3 No 1 (2017): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v3i1.1511

Abstract

The objective of this research is to analyze the influence of Debt To Equity Ratio (DER) and Earning Per Share (EPS) on Stock Price in Food and Beverage Sector Manufacturing Companies Listed in ISSI Period 2012-2016. Data obtained from the Indonesian Stock Exchange (IDX) with the period of 2012 to 2016. The population of this study are 11 companies and the number of samples of 8 companies with passing through the purposive sample stage. Analytical techniques to be used in this study is multiple linear regression to obtain a comprehensive picture of the relationship between variables one with another variable. The results showed that Debt To Equity Ratio (DER) effect on Stock Price. Earning Per Share (EPS) effect on Stock Price in Manufacturing Company Food and Beverage Sector. The results of this study are expected that the variables Debt To Equity Ratio (DER) and Earning Per Share (EPS) can be used as guidance, either by the management company in the management of the company, or by investors in determining investment strategy.
MAQASHID SYARIAH INDEX DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN ASURANSI SYARIAH Puji Sahara; Titin Hartini; Sri Delasmi Jayanti
I-Finance Journal Vol 6 No 1 (2020): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v6i1.5463

Abstract

This study aims to examine the effect of maqashid syariah index, an independent board of commissioners on firm value by mediating profitability. The population in this study is sharia insurance companies listed on the Indonesia Stock Exchange. The independent variable of this study is maqashid syariah index (X1) and independent board of commissioners (X2), while the mediating variable namely profitability (Z), and the dependent variable of this study is the value of the company (Y). The method of this research uses quantitative research methods using secondary data. The sampling technique uses a purposive sample method and is based on predetermined criteria. From the sampling method applied, 11 insurance companies were listed on the Indonesia Stock Exchange (IDX) for the period of 2015 - 2018. Data analysis techniques used regression analysis and path analysis using SPSS 22. The results showed that the maqashid syariah index had an effect on profitability, the independent board of commissioners had no effect on profitability, the maqashid sharia index had no effect on firm value, the independent board of commissioners had an effect on company value, partial mediation had influence on maqashid index on firm value, profitability does not mediate the influence of the independent board of commissioners on the value of the company.
Pengaruh Religiusitas dan Pengetahuan terhadap Keputusan Menabung di Bank Syariah dengan Minat Sebagai Variabel Intervening Parastika Parastika; Titin Hartini; Ulil Amri
Intelektualita Vol 10 No 1 (2021): Jurnal Intelektualita: Keislaman, Sosial dan Sains
Publisher : Wakil Rektor III Bidang Kemahasiswaan dan Kerjasama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/intelektualita.v10i1.8609

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh religiusitas dan pengetahuan terhadap keputusan menabung di bank syariah dengan minat sebagai variabel intervening (study pada bank syariah Indonesia kota Palembang). Dalam penelitian ini data dikumpulkan dengan meyebarkan kuesioner terhadap 180 responden nasabah dan non nasabah di kota palembang menggunakan metode explanatory research untuk mengetahui tanggapan responden terhadap variabel yang ada. Analisis dilakukan dengan menggunakan metode Structural Equation Modelling (SEM) berbasis Analysis of Moment Structure (AMOS 21). Hasil analisis menunjukkan bahwa religious berpengaruh positif signifikan terhadap keputusan menabung di Bank Syariah, pengetahuan berpengaruh positif dan signifikan terhadap keputusan menabung di Bank Syariah, Dan variabel Minat berpengaruh positif dan signifikan dalam mediasi antara religiusitas dan pengetahuan terhadap keputusan menabung di bank syariah dengan minat sebagai variabel intervening.
PENGARUH PROMOSI, HARGA, KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN DENGAN CITRA MEREK PRODUK RABBANI DI PALEMBANG Novita Anggraini; Qodariah Barkah; Titin Hartini
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 4, No 1 (2020): JURNAL NERACA
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (792.204 KB) | DOI: 10.31851/neraca.v4i1.4176

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh  promosi, harga, kualitas produk terhadap keputusan pembelian dengan citra merek pada produk fashion rabbani di kota palembang. Populasi sebanyak 3650 orang, teknik pengambilan sampel adalah, teknik sampling insidental sampel sebanyak 97 konsumen. Dengan menggunakan metode penelitian deskriptif kuantitatif, sedangkan teknik analisis data adalah analisis Partial Least Square (PLS). Hasil penelitian analisis statistik dapat disimpulkan bahwa secara simultan promosi, harga dan kualitas produk berpengaruh terhadap proses keputusan pembelian konsumen dengan citra merek sebagai variabel intervening pada produk fashion rabbani di kota palembang. Hasil dari penelitian ini menunjukan bahwa dari perhitungan T-Statistics > 1,96 dan nilai P-Values < 0,05
The Relevance of The Firm Performance Status and Corporate Governance Nurfala Safitri; Rika Lidyah; Titin Hartini; Maya Panorama; Chandra Zaki Maulana
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (876.191 KB) | DOI: 10.36407/serambi.v4i1.516

Abstract

This study aims to determine the effect of managerial ownership and “Institutional Ownership“ on Firm Performance. This research uses eviews and excel for data processing. There are 7 companies that are sampled in this study. Based on the calculation results, the t-count is -1.305926 > t-table -2.042 with a significance number of 0.2009 > = 0.05, so Ho is accepted and Ha is rejected. This means that there is no influence of Managerial Ownership on Firm Performance. The magnitude of the influence of Managerial Ownership on Firm Performance = -0.881909 or 88.19% with a significance number of 0.2009> = 0.05. To reduce this deviant behavior, there is a need for supervision by outside parties. Share ownership by institutions can reduce deviant behavior by managers by conducting supervision. Based on the calculation results, the t-count is -2.889903 > t-table -2.042 with a significance number of 0.0069 < = 0.05, so Ho is rejected and Ha is accepted. This means that there is no an influence of “Institutional Ownership“ on Firm Performance. The results of this study are in line with agency theory.
PENGARUH LEVERAGE TERHADAP ISLAMIC SOCIAL REPORTING DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH Heru Ginanjar; Heri Junaidi; Titin Hartini
Jurnal Darma Agung Vol 30 No 2 (2022): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v30i2.2064

Abstract

Islamic Social Reporting is a social performance reporting system for companies that carry out business activities with sharia principles. In particular, this index is an extension of a standard or social performance reporting system that includes people's expectations not only about the role of companies in the economy, but also the role of companies from a spiritual perspective. This study aims to analyze the effect of the independent variable, namely Leverage on Islamic Social Reporting with Firm Size as a moderating variable in Islamic Commercial Banks. This study uses secondary data from the 2015-2019 Sharia Banking Annual Reports and Good Corporate Governance Reports registered with Bank Indonesia. This research uses Structural Equation Modeling (SEM) software, especially Partial Least Square (PLS). The results of this study are that leverage has no effect on Islamic Social Reporting and Firm Size moderates the effect of leverage on Islamic Social Reporting.
THE EFFECT OF STOCK OWNERSHIP AND DIVIDEND POLICY ON EARNINGS QUALITY IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX Oki Sania Riski; Rika Lidyah; Titin Hartini
Journal of Business Studies and Management Review Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.063 KB) | DOI: 10.22437/jbsmr.v4i2.14184

Abstract

This study aims to determine the effect of stock ownership and dividend policy on earnings quality in companies listed on the Jakarta Islamic Index. This study uses a quantitative research method and uses panel data, combining time-series and cross-sectional data. The samples used in this study were eight companies registered in the Jakarta Islamic Index from 2015 to 2019. The data analysis technique in this study is multiple regression analysis using the SPSS 22 application. The results in this study indicate that partially institutional ownership has a significant effect on earnings quality, managerial ownership has a significant effect on the quality, and dividend policy has no effect on earnings quality.
RISK MANAGEMENT AND EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE IN ISLAMIC BANKING: AN EMPIRICAL STUDY OF INDONESIA Oki Sania Riski; Rika Lidyah; Titin Hartini
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW Vol. 6 No. 1 (2022): JBSMR, Vol. 6 No.1, December 2022
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.8 KB) | DOI: 10.22437/jbsmr.v6i1.22721

Abstract

This study aims to determine the effect of risk management and earnings management on financial performances in Islamic banking: an empirical study of Indonesia. This study uses a quantitative research method. As for the sampling technique, we used purposive sampling. The type of data is secondary data. The samples used in this study were ten banks registered with the Financial Services Authority from 2015 to 2020. Data analysis in this study used the application of the SEM-PLS. This research indicates that risk management and earnings management affect financial performance. Keywords: Risk Management, Earnings Management, Financial Performance.