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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 Use of Performance Measurement System in Public Sector Organization Niswantariputri, Efrillya; Murtini, Henny
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.v5i3.11621

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh informasi, tekanan eksternal, dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan operasional, insentif dan eksplorasi. Sampelnya terdiri dari 102 Pemerintah Desa di Kabupaten Demak. Responden dalam penelitian ini adalah Kepala Desa. Alat analisis yang digunakan dalam menguji hipotesis ini adalah SmartPLS 3.0 menggunakan teknik analisis Structural Equation Model (SEM). Hasil penelitian menunjukkan adanya pengaruh positif informasi dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan operasional, adanya pengaruh positif informasi terhadap penggunaan sistem pengukuran kinerja dalam kegiatan insentif, dan adanya pengaruh positif tekanan eksternal dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan eksplorasi. Dengan demikian dapat disimpulkan bahwa informasi, tekanan eksternal dan pelatihan memengaruhi penggunaan sistem pengukuran kinerja pada Pemerintah Desa di Kabupaten Demak. The purpose of this study was to examine the influence of information, external pressure, and training towards the use of performance measurement system for operational, insentive, and exploration activity. The sample consist of 102 Village Government of Kabupaten Demak. The respondent in this study are Kepala Desa. Analysis tools are used to test this hypothesis is SmartPLS 3.0 using analysis technical of Structural Equation Model (SEM). The results showed that the positive effect of information and training to the use performance measurement system for operational activity, the positive effect of information to the use performance measurement system for insentive activity, and the positive effect of external pressure and training to the use performance measurement system for exploration activity. So, this study concluded the information, external pressure and training has effect to the use performance measurement system for operational, insentive and exploration activity of Village Government in Kabupaten Demak.
The Analysis of Amil Competency and Its Effects on The Implementation of Zakat on Amil Zakat Institution Astuti, Suci; Asrori, Asrori
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.v5i3.12744

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh kompetensi syariah, kompetensi akuntansi, dan kompetensi manajerial zakat terhadap implementasi akuntansi zakat. Populasi penelitian ini adalah lembaga amil zakat di Kota Semarang yaitu ada 5 lembaga. Teknik pengambilan sampel menggunakan sampel populasi yaitu semua populasi dijadikan sampel dalam penelitian. Berdasarkan teknik sampel tersebut diperoleh 31 responden yang dijadikan sebagai sampel. Metode analisis data yang digunakan adalah analisis persamaan regresi dengan alat analisis IBM SPSS 21. Hasil penelitian menunjukkan kompetensi syariah berpengaruh secara signifikan terhadap implementasi akuntansi zakat dengan arah hubungan negatif, kompetensi akuntansi tidak berpengaruh secara signifikan, dan kompetensi manajerial zakat berpengaruh secara signifikan terhadap implementasi akuntansi zakat dengan arah hubungan positif. Sedangkan secara simultan kompetensi syariah, kompetensi akuntansi, dan kompetensi manajerial zakat berpengaruh secara signifikan terhadap implementasi akuntansi zakat. The purpose of this study to examine the influence of sharia competence, competence of accounting, and competence of zakat managerial to the implementation of accounting zakat. The population of this study is Amil Zakat Institution in Semarang , that there are 5 institution. The sampling technique using a sample population that all populations sample in this study. Based on engineering sample obtained 31 respondents were used as a sample. The analysis method data is regression analysis tools IBM SPSS 21. Results showed competence sharia significanly affect to the implementation of zakat accounting with the direction of negative relationship, competence of accounting does not significant and  competence of zakat managerial is significan affect to the zakat accounting implementation with positive direction of the relationship. The simultant test showed that competence of sharia, competence of accounting, and competence of zakat managerial are affect significantly to the zakat accounting implementation.  
Factors Affecting The Accountability of Village Financial Management Wahyuningsih, Putri; Kiswanto, Kiswanto
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.v5i3.19419

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh bimbingan teknis, pemahaman mekanisme perencanaan pengelolaan keuangan desa, serta pemahaman tugas pokok dan fungsi pemerintah desa terhadap akuntabilitas pengelolaan keuangan desa. Akuntabilitas sebagai suatu pertanggungjawaban menyajikan, melaporkan, mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggung jawab si pemegang amanah terhadap publik. Semakin tinggi tanggung jawab si pengelola maka akuntabilitas pengelolaan pemerintah desa semakin baik. Akuntabilitas pengelolaankeuangan desa dalam penelitian ini dilihat dari indikator keakuratan, transparansi, validitas, relevansi, dan keandalan informasi. Populasi dalam penelitian ini adalah pengelola keuangan desa di kabupaten Kebumen. Metode pengambilan sampel dalam penelitian ini adalah Disproportionate Stratified Random Samplingyang menghasilkan 107 responden pengelola keuangan desa di kabupaten Kebumen. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukan bahwa bimbingan teknis (bimtek) dan pemahaman tugas pokok dan fungsi berpengaruh secara signifikan,sedangkan pemahaman mekanisme perencanaan pengelolaan keuangan desa tidak memiliki pengaruh yang signifikan terhadap akuntabilitas pengelolaan keuangan desa. Saran yang berkaitan dengan penelitian ini yakni perlunya peningkatan peran dari masyarakat serta pemerintah terkait pengawasan penyelenggaraan pemerintahan desa This study aims to examine and analyze how the influence of technical assistance, the understanding of village financial management planning, as well as the understanding of the duties and functions of government accountability in financial management of the village. Accountability as a present accountability, reporting, disclose all activities and activities that are the responsibility of the trustee to the public. The higher the managers responsibility, theaccountability of the management of village government, the better. Accountability in financial management in the research village is seen from indicators of accuracy, transparency, validity, relevance, and reliability of the information. The population in this study is the financial manager of the village in Kebumen district. The sampling method in this research is disproportionate stratified random sampling which resulted in 107 respondents financial managers village in Kebumen district. The analysis technique used in this research is multiple linear regression. The results showed that the technical assistance and understanding of the duties and functions of significant influence, whereas the understanding of village financial management planning does not have a significant impact on the financial management accountability village. Suggestions relating to this study the need to increase the role of the community and related government supervision of village governance.
The Analysis of Audit Quality Affected by Auditor’s Individual Factor and Moderated by Pressure of Audit Time Budget Arrizqy, Ivan Zidny; Suryarini, Trisni
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.v5i3.19430

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor individu auditor yang terdiri dari kompentensi, independensi, etika dan pengalaman auditor terhadap kualitas audit serta menganalisis faktor moderasi dari tekanan anggaran waktu audit. Populasi dalam penelitian yang digunakan adalah seluruh akuntan publik yang ada di Kantor Akuntan PublikKota Semarang yang terdaftar di direktori IAPI. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling. Hasil Penelitian menunjukan bahwa ada pengaruh yang signifikan secara simultan antara kompetensi, independensi, etika dan pengalaman kerja auditor terhadap kualitas audit. Secara parsial kompetensi, independensi, etika auditor berpengaruh signifikan positif terhadap kualitas audit. Pengalaman auditor berpengaruh negatifsignifikan terhadap kualitas audit. Secara parsial tidak terdapat pengaruh moderasi tekanan anggaran waktu pada pengaruh kompetensi, independensi, etika dan pengalamana uditor terhadap kualitas audit The purpose of this study is to analyze the influence of individual factors auditors consist of competence, independence, ethics and experience of auditors on audit quality and to analyzemoderation factors of time budget pressure. The population of the study is all certified public accountant in Public Accounting Firm in Semarang. Samples are taken by using purposive sampling technique. The result shows that there is significant influence simultaneously of competence, independence, ethics and auditor’s experience on audit quality. Partially, competence, independence, auditor ethics have positive significant effect on audit quality.Auditor experience has significant negative effect on audit quality. Partially, there isno influence of time budget pressure moderation on the influence of competence, independence, ethics and auditor’s experience toward audit quality.
The Analysis of The Effect of Managerial Ownership, Institutional Ownership, Leverage, and Intellectual Capital on Corporate Performance Herman, Negar Witanto; Subowo, Subowo
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.v5i3.19422

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, leverage, dan, intellectual capital terhadap kinerja perusahaan. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang masuk ke dalam indeks LQ 45 pada tahun 2011-2014 yang terdiri dari 90 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang menghasilkan sampel sebanyak 16 perusahaan. Hasil penelitian menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan. Kepemilikan manajerial dan leverage berpengaruh negatif terhadap kinerja perusahaan, sedangkan intellectual capital berpengaruh positif terhadap kinerja perusahaan. Saran untuk penelitian selanjutnya adalah menambah variabel maupun indikator yang sesuai dengan situasi dan kondisi obyek penelitian. The purpose of this research is to analyze the effect of managerial ownership, institutional ownership, leverage, and intellectual capital on corporate performance. The population in this research was the companies that listed into LQ 45 index in 2011 until 2014 consisting of 90 companies. The sampling technique used was purposive sampling method which resulted for 16 companies. Institutional ownership has no effect on the corporate performance. Managerial ownership and leverage have negative effect on the corporate performance, while intellectual capital has positive effect on the corporate performance. The suggestion for further research is add another variable or indicator for further research
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).

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