Pub Date : 2021-06-29DOI: 10.21043/aktsar.v4i1.10739
Jihan Fatimah Az Zahra, Ita Rakhmawati
This study aims to analyze social and financial performance using Sharia Maqasid Index (SMI) developed by Asutay and Harningtyas on companies listed on the Jakarta Islamic Index period 2016- 2020. This research is descriptive quantitative using secondary data. The object of the research is PT. Aneka Tambang, Tbk., PT. Bukit Asam, Tbk. dan PT. United Traktor, Tbk. Data analyzed by Multiple Attribute Decision Making and Simple Additive Weighting. The result showed that the social dan financial performance is low. The score of MSI showed 35,53% for PT. Aneka Tambang, Tbk. , 33,86% for PT Bukit Asam, Tbk. and 28,15% for PT. United Tractor, Tbk. The best achievement on safeguarding human life value. Therefore, need an effort to improve financial and social performance to achieve maqasid al-sharia and provide community benefit.
本研究旨在利用Asutay和Harningtyas开发的Sharia Maqasid指数(SMI)分析2016年至2020年期间在雅加达伊斯兰指数上市的公司的社会和财务绩效。本研究采用二手数据进行描述性定量分析。本研究的对象是PT. Aneka Tambang, Tbk。泰国武吉阿萨姆dan PT. United tractor, Tbk。基于多属性决策和简单加性加权的数据分析。结果表明，社会和财务绩效较低。PT. Aneka Tambang, Tbk的MSI得分为35.53%。泰国武吉阿萨姆(PT Bukit Asam)的得票率为33.86%。联合拖拉机公司(PT. United Tractor, Tbk)占28.15%。维护人类生命价值的最佳成就。因此，需要努力提高财政和社会绩效，以实现伊斯兰教法和提供社区利益。
{"title":"Penilaian Kinerja Keuangan dan Sosial Berdasarkan Sharia Maqasid Index (SMI) pada Perusahaan yang Terdaftar dalam JII Tahun 2016-2020","authors":"Jihan Fatimah Az Zahra, Ita Rakhmawati","doi":"10.21043/aktsar.v4i1.10739","DOIUrl":"https://doi.org/10.21043/aktsar.v4i1.10739","url":null,"abstract":"This study aims to analyze social and financial performance using Sharia Maqasid Index (SMI) developed by Asutay and Harningtyas on companies listed on the Jakarta Islamic Index period 2016- 2020. This research is descriptive quantitative using secondary data. The object of the research is PT. Aneka Tambang, Tbk., PT. Bukit Asam, Tbk. dan PT. United Traktor, Tbk. Data analyzed by Multiple Attribute Decision Making and Simple Additive Weighting. The result showed that the social dan financial performance is low. The score of MSI showed 35,53% for PT. Aneka Tambang, Tbk. , 33,86% for PT Bukit Asam, Tbk. and 28,15% for PT. United Tractor, Tbk. The best achievement on safeguarding human life value. Therefore, need an effort to improve financial and social performance to achieve maqasid al-sharia and provide community benefit.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123836229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-29DOI: 10.21043/aktsar.v4i1.8463
Fibaroina Nida Fatkhiyah, Rahman El Junusi, Nurudin Nurudin, Faris Shalahuddin Zakiy
The purpose of this study is to determine the extent to which accounting records are applied and the use of accounting information for MSMEs. The research method used is a qualitative descriptive case study approach. The object of this study took 10 MSMEs registered in the financing of Bank BRI Syariah KCP Semarang. Collecting data from this study using interview methods, questionnaires, and documentation. The data obtained were triangulated and analyzed. The results of this study, that the application of accounting records and the use of accounting information on MSMEs registered in the financing of Bank BRI Syariah KCP Semarang has been implemented even though it is still simple in nature. MSMEs have made accounting recognition such as assets, liabilities, equity, income, and cost of goods and expenses. Financial reports are made in the form of cash flows and notes to financial statements. MSMEs have also used accounting information in the form of operational information, management information, and financial information to make decisions.
{"title":"Analisis Penerapan Akuntansi dan Penggunaan Informasi Akuntansi Pada UMKM","authors":"Fibaroina Nida Fatkhiyah, Rahman El Junusi, Nurudin Nurudin, Faris Shalahuddin Zakiy","doi":"10.21043/aktsar.v4i1.8463","DOIUrl":"https://doi.org/10.21043/aktsar.v4i1.8463","url":null,"abstract":"The purpose of this study is to determine the extent to which accounting records are applied and the use of accounting information for MSMEs. The research method used is a qualitative descriptive case study approach. The object of this study took 10 MSMEs registered in the financing of Bank BRI Syariah KCP Semarang. Collecting data from this study using interview methods, questionnaires, and documentation. The data obtained were triangulated and analyzed. The results of this study, that the application of accounting records and the use of accounting information on MSMEs registered in the financing of Bank BRI Syariah KCP Semarang has been implemented even though it is still simple in nature. MSMEs have made accounting recognition such as assets, liabilities, equity, income, and cost of goods and expenses. Financial reports are made in the form of cash flows and notes to financial statements. MSMEs have also used accounting information in the form of operational information, management information, and financial information to make decisions.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121021040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-29DOI: 10.21043/aktsar.v4i1.9698
A. Abdullah, Sepky Mardian
This study aims to explore the code of ethics for public accountants that correspond to the Maqashid Shariah Imam Abu Zahrah version and to explain the implementation of the code of ethics of the auditor that has been interpreted in the concept of Maqashid Shariah Imam Abu Zahrah version in practice. The method used in this study is qualitative. Qualitative study is used more emphasis on the study of literature. Study literature by analyzing the code of ethics for public accountants issued by Institut Akuntan Publik Indonesia (IAPI) and The International Ethics Standards Board for Accountants (IESBA), as well as explaining the code of ethics for public accountants based on the perspective of maqashid shariah. The results of this study explain that integrity, objectivity, professional competence, and caring attitude of prudence, confidentiality, professional behavior, and independence have a value of maqashid shariah which includes the elements of self-purification, fairness, and mashlahah.
{"title":"Telaah Literatur Kode Etik Auditor: Perspektif Maqashid Syariah Versi Imam Abu Zahrah","authors":"A. Abdullah, Sepky Mardian","doi":"10.21043/aktsar.v4i1.9698","DOIUrl":"https://doi.org/10.21043/aktsar.v4i1.9698","url":null,"abstract":"This study aims to explore the code of ethics for public accountants that correspond to the Maqashid Shariah Imam Abu Zahrah version and to explain the implementation of the code of ethics of the auditor that has been interpreted in the concept of Maqashid Shariah Imam Abu Zahrah version in practice. The method used in this study is qualitative. Qualitative study is used more emphasis on the study of literature. Study literature by analyzing the code of ethics for public accountants issued by Institut Akuntan Publik Indonesia (IAPI) and The International Ethics Standards Board for Accountants (IESBA), as well as explaining the code of ethics for public accountants based on the perspective of maqashid shariah. The results of this study explain that integrity, objectivity, professional competence, and caring attitude of prudence, confidentiality, professional behavior, and independence have a value of maqashid shariah which includes the elements of self-purification, fairness, and mashlahah.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132950846","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-29DOI: 10.21043/aktsar.v4i1.8562
Retno Dyah Pekerti, E. Faridah, Missi Hikmatyar, Irfan Faris Rudiana
Online buying and selling transactions are growing rapidly, from an Islamic perspective, they fall into the jurisprudence muamalah category of business or commerce. In Islam, there are rules governing buying and selling transactions that must be carried out by the seller and the buyer. This research is to explore the pillars and requirements for online buying and selling transactions and the implementation of the Istishna contract which refers to the Islamic PSAK 104 in online transactions. A qualitative method with case study research conducted in Tasikmalaya was chosen as the method in this research. The informants in the research are business people, consumers, academics, and ustadz. The results show that business people generally know about the pillars and requirements for online buying and selling transactions from an Islamic perspective. The Istishna contract has been carried out by business people with the term pre-order, business people do not know and apply the Sharia PSAK 104. The research can be a reference for business people, academics, and input for regulators and the public.
{"title":"Implementasi Akad Istishna (PSAK Syariah 104) dalam Transaksi Jual Beli Online","authors":"Retno Dyah Pekerti, E. Faridah, Missi Hikmatyar, Irfan Faris Rudiana","doi":"10.21043/aktsar.v4i1.8562","DOIUrl":"https://doi.org/10.21043/aktsar.v4i1.8562","url":null,"abstract":"Online buying and selling transactions are growing rapidly, from an Islamic perspective, they fall into the jurisprudence muamalah category of business or commerce. In Islam, there are rules governing buying and selling transactions that must be carried out by the seller and the buyer. This research is to explore the pillars and requirements for online buying and selling transactions and the implementation of the Istishna contract which refers to the Islamic PSAK 104 in online transactions. A qualitative method with case study research conducted in Tasikmalaya was chosen as the method in this research. The informants in the research are business people, consumers, academics, and ustadz. The results show that business people generally know about the pillars and requirements for online buying and selling transactions from an Islamic perspective. The Istishna contract has been carried out by business people with the term pre-order, business people do not know and apply the Sharia PSAK 104. The research can be a reference for business people, academics, and input for regulators and the public.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124309013","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-29DOI: 10.21043/AKTSAR.V3I2.8098
Nur Ravita Hanun, S. Hermawan, Detak Prapanca
This study deals with local original income as a determinant of district/city finances in the Gerbang Kertosusilo (Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo dan Lamongan) period 2014–2018 and know the responses of the Stakeholders. The research method used is the mix method research. The hypothesis in this study is to explain the influence of tax ratios, retribution ratios, BUMD profit ratios, and other valid income ratios simultaneously, partially and dominantly on the financial performance of regencies or cities in the Gerbang Kertosusilo. To test this hypothesis data analysis tools are used in the form of multiple linear regression. Besides this research also uses a qualitative approach where triangulation techniques will test data collected from interviews, observations and documentation. The results of this study, all variables significantly influence regional financial performance. The stakeholders also justified this. The Financial Performance of Regional Governments reflects the ability of regional heads in managing and maintaining their regions.
本研究探讨了2014-2018年Gerbang Kertosusilo (Gresik, Bangkalan, Mojokerto，泗水，Sidoarjo dan Lamongan)期间当地原始收入作为地区/城市财政的决定因素，并了解了利益相关者的反应。研究方法为混合法研究。本研究的假设是同时、部分和主要地解释税收比率、报应比率、商业利润比率和其他有效收入比率对Gerbang Kertosusilo的摄政王或城市财务绩效的影响。为了检验这一假设，数据分析工具以多元线性回归的形式使用。此外，本研究还采用定性方法，其中三角测量技术将测试从访谈，观察和文件中收集的数据。本研究结果表明，各变量对区域财务绩效影响显著。利益相关者也证明了这一点。区域政府的财政绩效反映了区域领导人管理和维持其区域的能力。
{"title":"Determinasi dan Respon Stakeholders Terhadap Kinerja Keuangan Pemerintah Daerah","authors":"Nur Ravita Hanun, S. Hermawan, Detak Prapanca","doi":"10.21043/AKTSAR.V3I2.8098","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I2.8098","url":null,"abstract":"This study deals with local original income as a determinant of district/city finances in the Gerbang Kertosusilo (Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo dan Lamongan) period 2014–2018 and know the responses of the Stakeholders. The research method used is the mix method research. The hypothesis in this study is to explain the influence of tax ratios, retribution ratios, BUMD profit ratios, and other valid income ratios simultaneously, partially and dominantly on the financial performance of regencies or cities in the Gerbang Kertosusilo. To test this hypothesis data analysis tools are used in the form of multiple linear regression. Besides this research also uses a qualitative approach where triangulation techniques will test data collected from interviews, observations and documentation. The results of this study, all variables significantly influence regional financial performance. The stakeholders also justified this. The Financial Performance of Regional Governments reflects the ability of regional heads in managing and maintaining their regions.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122843703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-29DOI: 10.21043/AKTSAR.V3I2.8414
Muzayyidatul Habibah
This research aims to analyze how the implementation of maqashid as-sharia in formulating Islamic bank financial statements’ objectives. The research method used is a descriptive qualitative approach, through field research, by examining published Islamic financial reports and conducting interviews with management. The purpose of preparing Islamic financial reports on Islamic entities following the maqashid as-sharia is to fulfil the objectives in providing useful information to stakeholders comprehensively. The purpose of Islamic financial reports includes three levels, namely primary (dharuriyat), secondary (tahsiniyah), and tertiary (hajiyat). The primary aspect is very useful in providing financial information that all financial institutions' activities come from halal sources. Meanwhile, the second aspect can provide additional information on adherence to sharia principles, as a form of protection for property development through contracts under sharia principles. In the aspect of fulfilling the tertiary level, it shows the urgency in presenting assets owned by sharia entities in a transparent and accountable manner, as an effort to be accountable to humans and Allah SWT., Thus providing benefits to more people. Fulfillment of these three aspects of maqashid sharia is a form of benefit in the management of sharia entities.
{"title":"Implementasi Maqashid Syariah dalam Merumuskan Tujuan Laporan Keuangan Bank Syariah","authors":"Muzayyidatul Habibah","doi":"10.21043/AKTSAR.V3I2.8414","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I2.8414","url":null,"abstract":"This research aims to analyze how the implementation of maqashid as-sharia in formulating Islamic bank financial statements’ objectives. The research method used is a descriptive qualitative approach, through field research, by examining published Islamic financial reports and conducting interviews with management. The purpose of preparing Islamic financial reports on Islamic entities following the maqashid as-sharia is to fulfil the objectives in providing useful information to stakeholders comprehensively. The purpose of Islamic financial reports includes three levels, namely primary (dharuriyat), secondary (tahsiniyah), and tertiary (hajiyat). The primary aspect is very useful in providing financial information that all financial institutions' activities come from halal sources. Meanwhile, the second aspect can provide additional information on adherence to sharia principles, as a form of protection for property development through contracts under sharia principles. In the aspect of fulfilling the tertiary level, it shows the urgency in presenting assets owned by sharia entities in a transparent and accountable manner, as an effort to be accountable to humans and Allah SWT., Thus providing benefits to more people. Fulfillment of these three aspects of maqashid sharia is a form of benefit in the management of sharia entities.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129291538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-29DOI: 10.21043/AKTSAR.V3I2.7093
K. Kurniyati, Khairiyani Khairiyani
This research aimed to examine the effect of Good Corporate Governance (GCG) on firm value. Good Corporate Governance (GCG) was measured by the Corporate Governance Perception Index (CGPI). CGPI was assessed by the Indonesian Institute of Corporate Governance (IICG), an independent institute that was conducting the development of Good Corporate Governance in Indonesia. The firm value was reflected by the stock price, PBV (Price to Book Value), and Tobin’s Q. This study used ten firms as a sample consistently listed in the Indonesian Stock Exchange and followed the CGPI program during 2014-2019. The sample was determined by using purposive sampling. Analysis of data in this study used Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3rd version. The result showed that CGPI reflected Good Corporate Governance affected firm value (stock price, PBV, and Tobin’s Q).
{"title":"Bagaimana Good Corporate Governance (GCG) dalam Keberlanjutan Perusahaan?","authors":"K. Kurniyati, Khairiyani Khairiyani","doi":"10.21043/AKTSAR.V3I2.7093","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I2.7093","url":null,"abstract":"This research aimed to examine the effect of Good Corporate Governance (GCG) on firm value. Good Corporate Governance (GCG) was measured by the Corporate Governance Perception Index (CGPI). CGPI was assessed by the Indonesian Institute of Corporate Governance (IICG), an independent institute that was conducting the development of Good Corporate Governance in Indonesia. The firm value was reflected by the stock price, PBV (Price to Book Value), and Tobin’s Q. This study used ten firms as a sample consistently listed in the Indonesian Stock Exchange and followed the CGPI program during 2014-2019. The sample was determined by using purposive sampling. Analysis of data in this study used Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3rd version. The result showed that CGPI reflected Good Corporate Governance affected firm value (stock price, PBV, and Tobin’s Q).","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130986968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-27DOI: 10.21043/AKTSAR.V3I2.7512
M. Noor Ardiansah, Indah Anisykurlillah
This study aims to examine the role of internal auditors on the business's risk valuation in Indonesia sharia rural banking. A qualitative approach used with the following three steps analysis. The first is the exploration of internal auditor function's existence, second focused on obtaining a depth conversation analysis, and, last, a confirmation to obtain the result's credibility. The results showed that internal auditors divided into two different important roles, included in directors' function, and the other was a supervisory role of the separated internal control unit, which both are controlling business risks in the operational, financial reporting, and compliance management. Internal auditors' role in the separated internal control force is more sustainable, consistent in all business aspects, and therefore focused on the potential business risks. Another role took comprehensive control, but it restricted by capacity and operational complexities.
{"title":"The Risk Evaluation in Sharia Rural Banks: A Practices and Role Strengthening of Internal Auditor","authors":"M. Noor Ardiansah, Indah Anisykurlillah","doi":"10.21043/AKTSAR.V3I2.7512","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I2.7512","url":null,"abstract":"This study aims to examine the role of internal auditors on the business's risk valuation in Indonesia sharia rural banking. A qualitative approach used with the following three steps analysis. The first is the exploration of internal auditor function's existence, second focused on obtaining a depth conversation analysis, and, last, a confirmation to obtain the result's credibility. The results showed that internal auditors divided into two different important roles, included in directors' function, and the other was a supervisory role of the separated internal control unit, which both are controlling business risks in the operational, financial reporting, and compliance management. Internal auditors' role in the separated internal control force is more sustainable, consistent in all business aspects, and therefore focused on the potential business risks. Another role took comprehensive control, but it restricted by capacity and operational complexities.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125249084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-23DOI: 10.21043/AKTSAR.V3I2.7575
Mudita Sri Karuni
This research is aimed to identify whether accrual accounting and environmental disclosure influence Earning Response Coefficient (ERC). The data were collected by using document and library method. The dependent variable in this research is ERC that measured by the market response to the unexpected earnings. The independent variable is accrual accounting and environmental disclosure, which was tested on the firm’s total information disclosure of Corporate Social Responsibility (CSR. This research used Panel Data Regression. A total sample of 16 companies listed in Jakarta Islamic Index (JII) for five years (2014-2018) was used to perform the analysis and hypotheses testing. The result of this research is that accrual accounting has no significant relationship with the ERC, and CSR information disclosure has a positive and significant relationship with the ERC.
{"title":"Pengaruh Akuntansi Akrual dan Pengungkapan Lingkungan terhadap Koefisien Respon Laba pada Perusahaan Terindeks JII","authors":"Mudita Sri Karuni","doi":"10.21043/AKTSAR.V3I2.7575","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I2.7575","url":null,"abstract":"This research is aimed to identify whether accrual accounting and environmental disclosure influence Earning Response Coefficient (ERC). The data were collected by using document and library method. The dependent variable in this research is ERC that measured by the market response to the unexpected earnings. The independent variable is accrual accounting and environmental disclosure, which was tested on the firm’s total information disclosure of Corporate Social Responsibility (CSR. This research used Panel Data Regression. A total sample of 16 companies listed in Jakarta Islamic Index (JII) for five years (2014-2018) was used to perform the analysis and hypotheses testing. The result of this research is that accrual accounting has no significant relationship with the ERC, and CSR information disclosure has a positive and significant relationship with the ERC.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126762115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-23DOI: 10.21043/AKTSAR.V3I2.7846
Sofyan Hadinata
This study aims to examine the relationship between capital markets and accounting information in Indonesian banking. Specifically, this study examines the value relevance of earnings, book values, and operating cash flows. Using a sample of banks listed on the Indonesia Stock Exchange from 2014 to 2018, this study accommodates the documented accounting information in the context of developing markets using stock prices of four months after year-end as a dependent variable. Sampling using a purposive sampling method. This research obtained 35 companies used in this study sample. This study uses panel data regression techniques with the Generalized Least Square (GLS) analysis approach. This study indicates that earnings and book value statistically have a positive effect on stock prices. Meanwhile, operating cash flow has no statistical effect on stock prices. This study also shows that earnings more value-relevant than other variables.
{"title":"Relevansi Nilai Informasi Akuntansi Pada Laba, Nilai Buku, dan Arus Kas Operasi: Kasus di Perbankan Indonesia","authors":"Sofyan Hadinata","doi":"10.21043/AKTSAR.V3I2.7846","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I2.7846","url":null,"abstract":"This study aims to examine the relationship between capital markets and accounting information in Indonesian banking. Specifically, this study examines the value relevance of earnings, book values, and operating cash flows. Using a sample of banks listed on the Indonesia Stock Exchange from 2014 to 2018, this study accommodates the documented accounting information in the context of developing markets using stock prices of four months after year-end as a dependent variable. Sampling using a purposive sampling method. This research obtained 35 companies used in this study sample. This study uses panel data regression techniques with the Generalized Least Square (GLS) analysis approach. This study indicates that earnings and book value statistically have a positive effect on stock prices. Meanwhile, operating cash flow has no statistical effect on stock prices. This study also shows that earnings more value-relevant than other variables.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131110881","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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