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Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and Accounting Vocational Education
Arjuna Subject : -
Articles 30 Documents
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Search results for , issue "Vol 5 No 3 (2016): August 2016" : 30 Documents clear
The Effect of Factors in Fraud Diamond Perspective on Fraudulent Financial Reporting Inayanti, Shofia Nur; Sukirman, Sukirman
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.10516

Abstract

Abstrak   Laporan keuangan merupakan proses akhir di dalam suatu siklus akuntansi yang mencerminkan kondisi perusahaan di dalam suatu kurun waktu tertentu. Pada saat perusahaan menerbitkan laporan keuangannya, maka setiap perusahaan selalu dituntut untuk membuat laporan keuangan yang wajar dan menunjukkan kinerja manajeman yang baik. Dengan adanya tuntutan tersebut, dapat mendorong manajemen untuk melakukan tindakan kecurangan dengan memanipulasi laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, dan capability terhadap fraudulent financial reporting. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2014 yang terdiri dari 130 perusahaan. Teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 38 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil pengujian secara simultan menunjukan bahwa financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, dan capability berpengaruh terhadap fraudulent financial reporting. Pengujian parsial menunjukan bahwa financial stability, nature of industry, dan rationalization berpengaruh positif terhadap fraudulent financial reporting. Sedangkan personal financial need, multiple directorships of board members, change in auditor, dan capability tidak berpengaruh terhadap fraudulent financial reporting.   Abstract   The financial report is final process in an accounting cycle represents the conditions of the companies within a certain period of time. When the companies published their financial report, every company is always demanded to make a fair financial report and showed a good performance management. The existence of these demand, could push management to make fraud by manipulating financial report. This study aims to give empirical evidence about the influence of financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, and capability toward fraudulent financial reporting. The population in this study are the manufacturing companies listed in Indonesia Stock Exchange for year of 2011-2014 which consist of 130 companies. The sampling technique is a purposive sampling method which results for 38 samples. The data analysis method used descriptive statistic analysis and logistic regression analysis. The result of this study simultaneously shows that financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, and capability give effects on fraudulent financial reporting. Partial test shows that financial stability, nature of industry, and rationalization give effects on fraudulent financial reporting, while personal financial need, multiple directorships of board members, change in auditor, and capability does not affect on fraudulent financial reporting.
Influences of Experiences, Competencies, Independence and Professional Ethics toward The Accuracy of Audit Opinion Delivery through Auditors’ Professional Skepticism as An Intervening Variabel Arditiyan, Arma Kharisma; Suryandari, Dhini
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.10851

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman, kompetensi, independensi dan etika profesi terhadap ketepatan pemberian opini audit melalui skeptisisme profesional auditor sebagai variabel intervening. Analisis data menggunakan regresi liniear berganda bantuan program SPSS versi 21. Jenis penelitian ini merupakan penelitian deskriptif dengan alat analisis yang digunakan meliputi analisis statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Penelitian ini menggunakan variabel intervening, sehingga metode statistik yang digunakan untuk menguji hipotesis adalah path analysis regresi linear berganda dengan uji sobel, uji R2, uji t dan uji F. Hasil penelitian ini menunjukkan bukti empiris bahwa pengalaman, kompetensi, independensi, etika profesi, dan skeptisisme professional auditor berpengaruh positif dan signifikan terhadap ketepatan pemberian opini audit, sedangkan kompetensi, independensi, dan etika profesi berpengaruh positif terhadap ketepatan pemberian opini audit dimesiasi oleh skeptisisme professional auditor, sementara pengalaman tidak berpengaruh terhadap ketepatan pemberian opini audit dimediasai oleh skeptisisme professional auditor. Examination of financial statement auditors meant that users of financial statements to have confidence that the financial statements presented by the management company or the fair free of material misstatement and in accordance with Financial Accounting Standards (GAAP) in effect so that it can be trusted as a basis for decision making. This study aimed to analyze the influence of experience, competence, independence and professional ethics of the accuracy of the audit opinion through the provision of professional skepticism auditor as an intervening variable. The population in this study is the auditor who worked on KAP in Semarang with a total of 270 auditors. Simple Random Sampling technique is used as a sampling technique with slofin formula. The sample in this study of 65 respondents using a questionnaire method. Analysis of data using multiple linear regression SPSS version 21. This study used the intervening variables, so that the statistical methods used to test the hypothesis is a path multiple linear regression analysis to test Sobel, R2 test, t test and F test. The results of this study show empirical evidence that experience, competence, independence, professional ethics, and skepticism professional auditor positive and significant effect on the accuracy of granting audit opinion, whereas the competence, independence and professional ethics positively affects the accuracy Award audit opinion mediated by skepticism professional auditor , while the experience did not affect the accuracy of the audit opinion through the provision of professional skepticism, the auditor as an intervening variable.
The Analysis of Factors and Moderation of Book Tax Difference on The Property Real Estate Sari, Sandhiny Permata; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.10920

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh variabel aliran kas, leverage, book tax difference terhadap persistensi laba dengan komponen laba akrual sebagai variabel moderasi pada perusahaan property dan realestate yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Penelitian ini menggunakan data sekunder yaitu laporan keuangan dengan metode purposive sampling dimana jumlah sampel 16 perusahaan lolos kriteria dengan tiga tahun pengamatan. Hipotesis penelitian diuji menggunakan uji asumsi klasik, analisis deskriptif dan regresi linier berganda dengan variabel moderating dengan α 0.05. Hasil penelitian menunjukan variabel aliran kas tidak berpengaruh secara signifikan terhadap persistensi laba (0.747>0.05). Variabel leverage dengan arah positif berpengaruh signifikan terhadap persistensi laba (0.11<0.05). Variabel book tax difference dengan arah negatif berpengaruh signifikan terhadap persistensi laba (0.007<0.05). Variabel komponen laba akrual tidak berpengaruh signifikan terhadap hubungan antara book tax difference terhadap persistensi laba (0.235>0.05). Simpulan penelitian ini leverage dan book tax difference berpengaruh signifikan terhadap persistensi laba, sedangkan aliran kas tidak berpengaruh signifikan dan komponen laba akrual gagal mempekuat atau memperlemah hubungan antara book tax difference dengan persistensi laba.  The study aimed to analyze the influence of cash flow, leverage, book tax difference to the earnings persistence moderated by accrual component at the property and realestate companies listed on the Indonesia Stock Exchange in the period 2011-2013. The study uses secondary data that financials reports with purposive sampling method where 16 companies fix sample with three years observation. The hypothesis was tested by classical assumptions, descriptive analysis and multiple linier regression with moderating variable with α 0.05. The results showed that cash flow did not significantly influence to the earnings persistance (0.747>0.05). Leverage affecting positively, significantly influence to the earnings persistance laba (0.11<0.05). Book tax difference  affecting negatively significantly influence to the earnings persistance laba (0.007<0.05). And accrual component did not significantly influence to the relation between of book tax difference and earnings persistence (0.235>0.05). The conclusion of this study are leverage and book tax difference significantly influence to earning persistence while cash flow did not significantly influence and accrual component fail to strengthen or weaken between book tax difference and earning persistence.
The Influences of Knowledge on Taxation, Tax Payers Moral Integrity, Tax Benefits Perception, and Tax Sosialization on Tax Avoidance Action Christiani, Ester Victorya; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11174

Abstract

Tujuan penelitian ini untuk mengetahui apakah pengetahuan tentang perpajakan, integritas moral wajib pajak, persepsi manfaat pajak, dan sosialisasi pajak berpengaruh secara parsial atau simultan terhadap tindakan penghindaran pajak. Populasi penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama Semarang Gayamsari yang berjumlah 36.598. Sampel dalam penelitian ini berjumlah 107 wajib pajak yang melapor SPT tahunan. Analisis data penelitian menggunakan analisis deskriptif dan regresi linear berganda dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa pengetahuan tentang perpajakan berpengaruh secara parsial terhadap tindakan penghindaran pajak, integritas moral wajib pajak berpengaruh secara parsial terhadap tindakan penghindaran pajak,  persepsi manfaat pajak tidak berpengaruh secara parsial terhadap tindakan penghindaran pajak, dan sosialisasi pajak berpengaruh secara parsial terhadap tindakan penghindaran pajak, sedangkan secara simultan seluruh variabel independen berpengaruh terhadap tindakan penghindaran pajak. The purpose of this research is to determine whether knowledge of taxation, moral integrity of the taxpayer, tax benefit perception, and tax socialization are partially or simultaneously toward to the actions of tax avoidance. Populations of this research were taxpayers that have been registered in KPP Pratama Semarang Gayamsari total 36.598. The sample in this research was 107 taxpayers who reported annual SPT. Research data analysis used descriptive analysis and multiple linear regression with SPSS version 21 program. The result of this research showed that knowledge of taxation had partial effect to the actions of tax avoidance, moral integrity of the taxpayer had partial effect to the actions of tax avoidance, tax benefit perception did have partial effect to the actions of tax avoidance, and tax socialization had partial effect to the actions of tax avoidance. Meanwhile, simultaneously all independent variables influenced the actions of tax avoidance.
The Effect of Financial Health on Profitability with Islamic Corporate Governance as A Moderating Variable Laeli, Azizatul; Yulianto, Agung
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11197

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kesehatan finansial terhadap profitabilitas dengan Islamic Corporate Governance sebagai variabel moderating. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang ada di Indonesia. Berdasarkan data Statistik Perbankan Syariah, jumlah BUS adalah 12. Sampel yang digunakan berjumlah 10 BUS dengan menggunakan teknik purposive sampling. Data yang dikumpulkan berupa laporan tahunan Bank Umum Syariah mulai tahun 2010 hingga tahun 2015. Teknik analisis dalam penelitian ini menggunakan analisis deskriptif dan analisis inferensial. Metode analisis yang digunakan adalah Analisis Regresi Linier Berganda. Pengujian hipotesis menggunakan program SPSS 21. Hasil penelitian menunjukkan bahwa secara langsung variabel kesehatan NPF dan FDR berpengaruh positif terhadap profitabilitas (ROA) dan variabel kesehatan CAR tidak berpengaruh terhadap profitabilitas (ROA). Sedangkan hasil penelitian setelah adanya variabel moderating Islamic Corporate Governance (ICG) dengan menggunakan MRA menunjukkan hasil bahwa ICG memoderasi pengaruh positif variabel kesehatan NPF dan FDR terhadap profitabilitas (ROA), dan ICG tidak mampu memoderasi pengaruh positif variabel kesehatan CAR terhadap profitabilitas (ROA). Peneliti selanjutnya disarankan untuk mengembangkan model penelitian ini dengan menggunakan variabel moderating dan menambahkan variabel independen lain. Selain itu, bisa diambil dari sisi/persepsi nasabah dengan menggunakan data primer sehingga menambah variasi dalam penelitian mengenai profitabilitas (ROA) bank syariah. The purpose of this study is to analyze the effect of financial health on profitability with Islamic Corporate Governance as a moderating variable. The population in this study was all Islamic Banks in Indonesia. Based on the data from Islamic Banking Statistics, the number of Islamic Banks was 12. The sample used numbered 10 Islamic Banks by using purposive sampling technique. Data collected in the form of Islamic Banks annual reports from 2010 to 2015. The analysis technique in this study used descriptive analysis and inferential analysis. The method of analysis used was Multiple Linear Regression Analysis. Hypothesis testing used SPSS 21. The results showed that directly health variable of NPF and FDR had a positive effect on profitability (ROA) and health variable of CAR did not affect the profitability (ROA). While the results of the study after the existence of moderating variable that Islamic Corporate Governance (ICG) by using MRA showed that ICG moderated the positive influence of NPF and FDR health variables on profitability (ROA), and ICG was not able to moderate the positive influence of CAR health variable on profitability (ROA).
The Effect of Financial Performance on Corporate Value with CSR Disclosure and GCG Mechanism as Moderating Variables Monika, Lucky Tio; Khafid, Muhammad
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11243

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang pengaruh kinerja keuangan terhadap nilai perusahaan, pengaruh pengungkapan CSR sebagai variabel moderasi dalam hubungan antara kinerja keuangan dan nilai perusahaan, pengaruh kepemilkan manajerial sebagai variabel moderasi dalam hubungan antara kinerja keuangan dan nilai perusahaan. Penelitian ini menggunakan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2011-2014. Sampel penelitian adalah 13 perusahaan dengan 52 pengamatan. Metode analisis penelitian ini menggunakan analisis regresi sederhana untuk hipotesis 1 dan analisis regresi ganda dengan analisis regresi moderated (MRA) untuk hipotesis 2 dan 3. Kesimpulan dari penelitian ini adalah kinerja keuangan memengaruhi nilai perusahaan. Interaksi antara kinerja keuangan dan pengungkapan CSR terhadap nilai perusahaan tidak berpengaruh signifikan. Interaksi antara ROE dan kepemilikan manajerial terhadap nilai perusahaan menunjukkan efek positif yang signifikan. Kepemilikan manajerial merupakan variabel yang dapat memoderasi dalam hubungan antara ROA dan Tobins Q. This research aimed to obtain empirical evidence about the impact of financial performance to firm value, the impact of CSR disclosure as moderating variable in relationship between financial performance and firm value, the impact of good corporate governance as moderating variable in relationship between financial performance and firm value. This research uses a mining company listed on the Indonesia Stock Exchange (BEI) during the period 2011-2014. The research sample are 13 firms with 52 observations. The analysis methods of this study used simple regression analysis for hypothesis 1 and multiple regression analysis with the Moderated Regression Analysis (MRA) for hypothesis 2 and 3.The conclusion of this study is the financial performance affects the value of the company. The interaction between financial performance and disclosure of CSR to the firm value has no effect. The interaction between ROE and managerial ownership on firm value has a positive significant effect. Managerial ownership is a variable that moderates the moderate relationship between ROA and Tobins Q.
The Detection of Fraudulent Financial Statement with Fraud Diamond Analysis Arfiyadi, Arfiyadi; Anisykurlillah, Indah
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11245

Abstract

The purpose of this study was to analyze the prediction of fraudulent financial statement by fraud diamond. The independent variables of this research are of financial stability, external pressure, financial target, nature of industry, ineffective monitoring, rationalization, and capability. The population of this research are 93 companies in LQ-45 listed in Indonesia Stock Exchange during the period 2010-2015. Data were selected by purposive sample, it obtained 18 companies with 92 unit analysis firms for sample of the research. Logistic Regression analysis techniques was used to analyze data, and it was helped by IBM SPSS 21 software. The findings show that nature of industry, and rationalization have positive significant impact toward fraudulent financial statements. While the financial stability, external pressure, financial target, ineffective monitoring, and capability didn’t have significant impact toward fraudulent financial statements.
The Effect of Good Corporate Governance Mechanism (Managerial Ownership) on Corporate Value with Environmental Performace as An Intervening Variable Esita, Prita; Yanto, Heri
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11556

Abstract

Penelitian ini untuk mengetahui pengaruh tata kelola perusahaan terhadap nilai perusahaan dengan kinerja lingkungan sebagai vaiabel intervening. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012 – 2014. Pemilihan sampel ini menggunakan metode purposive sampling. Berdasarkan metode ini, diperoleh sampel perusahaan sebanyak 132 perusahaan. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Metode analisis data menggunakan analisis deskriptif dan analisis jalur. Hasil Penelitian ini menunjukkan bahwa kepemilikan manajerial berpengaruh positif terhadap komisaris independen, komisaris independen berpengaruh positif terhadap nilai perusahaan.Sedangkan kepemilikan manajerial tidak berpengaruh pada kinerja lingkungan, namun komisaris independen berpengaruh positif pada kinerja lingkungan. Hasil penelitian ini juga menunjukkan bahwa kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan. This research  aimed to examine the influence of corporate governance to firm value with environmental performance as intervening variable. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2011 – 2014. The sample of this research are 132 companies was taken by using purposive sampling method. This research used path analysis software with AMOS version 21 as the instrument to test the hypotheses. In analysing the data, this research used descriptive analysis and path analysis. The results of this study revealed that managerial ownership, have a positive effect on independent commissioner, independent commissioner with a positive direction also give an effect on firm’s value. Beside, managerial ownership does not have impact to the independent commissioner, and give positive impact to the environmental disclosure. This study also showed that environmental disclosure also give the positive effect on firm’s value.
The Roles of Profitability Moderating Corporate Governance on Earnings Quality Buana, Rastra; Wahyudin, Agus
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11583

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh mekanisme Corporate Governance terhadap Kualitas Laba dengan Rentabilitas sebagai Variabel Moderating. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indoensia tahun 2012-2015 berjumlah 42 perusahaan yang dihasilkan selama 4 tahun dan setelah dipilih dengan kriteria maka didapatkan 20 perusahaan. Metode pemilihan sampel yang digunakan adalah purposive sampling dan terpilih 80 unit analisis sebagai sanpel. Teknik analisis data menggunakan analisis MRA. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh positif terhadap kualitas laba, kepemilikan institusional berpengaruh positif terhadap kualitas laba. Selain itu, rentabilitas tidak mampu memoderasi hubungan komisaris independen terhadap kualitas laba dan rentabilitas tidak mampu memoderasi hubungan kepemilikan institusional terhadap kualitas laba. The objective of this research is to analyze the influence of corporate governance mechanisms to earnings quality with profitability as an moderate variable. The population of this research is bank company listed on the Indonesia Stock Exchange between 2012 to 2015 among 42 companies generated over 4 years and having been with the criteria then obtained 20 companies. The sample selection using purposive sampling method and obtained 80 samples. This research analysis technique used moderated regression analysis. The results of this research indicates that the Independent Commissioner has positive effect on the earnings quality, institutional ownership has positive effect on the earnings quality. In addition, the profitability is not able to moderate the relationship of Independent Commissioner to earnings quality and profitability is not able to moderate the relationship of institutional ownership to earnings quality.
The Influence of Selling Price Pricing, Margin Level, Product Quality, Shariah Marketing, Collateral, Product Knowledge and Risk on Member’s Interest in Using Murabahah Financing Puspitasari, Cici; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11596

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penetapan harga jual, tingkat margin, kualitas produk, marketing syari’ah, agunan, pengetahuan produk, dan risiko terhadap minat anggota menggunakan pembiayaan murabahah di BMT Kota Semarang. Sampel dalam penelitian ini diperoleh melalui kuesioner kepada 100 anggota yang menggunakan pembiayaan murabahah di BMT Kota Semarang. Metode pengambilan sampel yang digunakan adalah purposive sampling. Analisis data dalam penelitian ini menggunakan SEM dengan alat analisis SmartPLS 3,0. Hasil penelitian ini menunjukkan bahwa penetapan harga jual, kualitas produk, marketing syari’ah, dan pengetahuan produk memiliki hubungan positif dan signifikan terhadap minat anggota menggunakan pembiayaan murabahah. Variabel tingkat margin, agunan, dan risiko tidak berpengaruh terhadap minat anggota menggunakan pembiayaan murabahah. Saran bagi peneliti selanjutnya diharapkan memperluas ruang lingkup penelitian, misalnya pengambilan sampel seluruh BMT di Kota Semarang The purpose of this study was to examine and analyze the selling price pricing, margin level, quality of product, syari’ah marketing, collateral, product knowledge, and risk toward member’s interest in using murabahah financing in BMT Semarang city. The sample obtained by questionnaire was 100 respondents who were using murabahah financing in BMT Semarang city. Sampling method used purposive sampling. Analysis method used in this research was Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling and analysis tool SmartPLS 3.0. Partial Least Square (PLS). The result of this research shows that selling price pricing, quality of product, syari’ah marketing, and product knowledge had positive and significant correlation toward member’s interest in using murabahah financing. The variable of margin level, collateral, and risk did not influence to member’s interest in using murabahah financing. The researcher suggests to the next researchers to add other independent variables which can strengthen or weaken the influence to dependent variables and widen the range of research, for example the sample is obtained from all of the BMT in Semarang city.  

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