Pub Date : 2020-12-23DOI: 10.21043/AKTSAR.V3I2.8123
Moh Husain Ohoirenan, Annisa Fithria
This study aims to analyze the procedures of preparing financial statements at BAZNAS Kota Tual and the implementation of PSAK 109 on the financial statements of BAZNAS Kota Tual. This study uses a qualitative method by collecting the data through financial reports, literature, interview, and documentation. The results show that the financial reporting of zakat, infaq/sadaqah at BAZNAS Kota Tual has not fully implemented PSAK 109. Based on PSAK 109, the financial reporting of zakat, infaq/sadaqah uses five elements, i.e. initial recognition, measurement, distribution, presentation, and disclosure. However, practically, BAZNAS Kota Tual only implements a few elements, namely initial recognition and distribution. BAZNAS Kota Tual has not implemented measurement, presentation, and disclosure. Moreover, BAZNAS Kota Tual does not make complete financial reports, such as the balance sheets, reports on changes in funds, reports on changes in assets under management, cash flow reports, and notes on financial reports, but only make a simple report, namely the report on the collection and distribution of zakat, infaq/sadaqah.
本研究旨在分析BAZNAS Kota Tual的财务报表编制程序以及PSAK 109对BAZNAS Kota Tual财务报表的实施。本研究采用定性方法，通过财务报告、文献、访谈和文献收集数据。结果表明，BAZNAS Kota Tual的zakat, infaq/sadaqah财务报告没有完全执行PSAK 109。基于PSAK 109, zakat, infaq/sadaqah的财务报告使用五个要素，即初始确认，计量，分配，列报和披露。然而，实际上，BAZNAS Kota Tual只实现了几个元素，即初始识别和分发。BAZNAS Kota Tual尚未实施度量、表示和披露。此外，BAZNAS Kota Tual不编制完整的财务报告，例如资产负债表、资金变动报告、管理下资产变动报告、现金流量报告和财务报告附注，而只编制一份简单的报告，即关于zakat、infaq/sadaqah的收集和分配报告。
{"title":"Analisis Penerapan PSAK 109 Pada Badan Amil Zakat Nasional Kota Tual","authors":"Moh Husain Ohoirenan, Annisa Fithria","doi":"10.21043/AKTSAR.V3I2.8123","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I2.8123","url":null,"abstract":"This study aims to analyze the procedures of preparing financial statements at BAZNAS Kota Tual and the implementation of PSAK 109 on the financial statements of BAZNAS Kota Tual. This study uses a qualitative method by collecting the data through financial reports, literature, interview, and documentation. The results show that the financial reporting of zakat, infaq/sadaqah at BAZNAS Kota Tual has not fully implemented PSAK 109. Based on PSAK 109, the financial reporting of zakat, infaq/sadaqah uses five elements, i.e. initial recognition, measurement, distribution, presentation, and disclosure. However, practically, BAZNAS Kota Tual only implements a few elements, namely initial recognition and distribution. BAZNAS Kota Tual has not implemented measurement, presentation, and disclosure. Moreover, BAZNAS Kota Tual does not make complete financial reports, such as the balance sheets, reports on changes in funds, reports on changes in assets under management, cash flow reports, and notes on financial reports, but only make a simple report, namely the report on the collection and distribution of zakat, infaq/sadaqah.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 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":"116872314","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 : 2020-06-08DOI: 10.21043/aktsar.v3i1.7116
Esty Apridasari
Earnings management in financial statements can be caused by accrual accounting policies applied and conflicts of interest in agency theory. This study aims to analyze and compare earnings management in financial statements of conventional banks and Islamic banks. This research is a descriptive study of banks listed on the Indonesia Stock Exchange in 2017-2018. Earnings management is measured by accrual earnings management proxied by discretionary accruals using the modified-Jones model. The samples are 10 Islamic banks and 32 conventional banks. The results show that the comparison of the average absolute value of discretionary accruals for conventional banks is 0.0659 and for Islamic banks is 0.0478. It shows that discretionary accruals for Islamic banks are generally smaller compared to conventional banks. This indicates that the level of earnings management in Islamic bank financial statements is lower than conventional banks.
{"title":"Analisis Manajemen Laba Perbankan Konvensional dan Perbankan Syariah di Bursa Efek Indonesia","authors":"Esty Apridasari","doi":"10.21043/aktsar.v3i1.7116","DOIUrl":"https://doi.org/10.21043/aktsar.v3i1.7116","url":null,"abstract":"Earnings management in financial statements can be caused by accrual accounting policies applied and conflicts of interest in agency theory. This study aims to analyze and compare earnings management in financial statements of conventional banks and Islamic banks. This research is a descriptive study of banks listed on the Indonesia Stock Exchange in 2017-2018. Earnings management is measured by accrual earnings management proxied by discretionary accruals using the modified-Jones model. The samples are 10 Islamic banks and 32 conventional banks. The results show that the comparison of the average absolute value of discretionary accruals for conventional banks is 0.0659 and for Islamic banks is 0.0478. It shows that discretionary accruals for Islamic banks are generally smaller compared to conventional banks. This indicates that the level of earnings management in Islamic bank financial statements is lower than conventional banks.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128316313","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}
This study aims to examine the factors influencing the changes of mudharabah deposit in Islamic banks in Indonesian during the period of 2014-2018. The dependent variable used in this research is mudharabah deposit in the Islamic bank. The independent variable in this research is financing to deposit ratio (FDR), nonperforming financing (NPF), bank size, interest rate, and rate of return is moderating variable. The sample used in this study is all Islamic Commercial Banks in Indonesia in 2014-2018. The data analysis method used in this study is panel data regression analysis and moderated regression analysis. The results showed that simultaneously financing to deposit ratio, nonperforming financing, bank size, interest rate, and rate of return is moderating variable influenced mudharabah deposit. The results showed that partially financing to deposit ratio and bank size have a significant positive effect on mudharabah deposits. Nonperforming financing variable and interest rates have no significant effect on mudharabah deposits. The rate of return variable as a moderating variable has no significant effect relationship between the interest rate and mudharabah deposits.
{"title":"Faktor-Faktor yang Mempengaruhi Perubahan Deposito Mudharabah (Studi Empiris Pada Bank Umum Syariah di Indonesia)","authors":"Dinna Miftakhul Jannah, Tettet Fitrijanti, Zaldy Adrianto","doi":"10.21043/AKTSAR.V3I1.6833","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I1.6833","url":null,"abstract":"This study aims to examine the factors influencing the changes of mudharabah deposit in Islamic banks in Indonesian during the period of 2014-2018. The dependent variable used in this research is mudharabah deposit in the Islamic bank. The independent variable in this research is financing to deposit ratio (FDR), nonperforming financing (NPF), bank size, interest rate, and rate of return is moderating variable. The sample used in this study is all Islamic Commercial Banks in Indonesia in 2014-2018. The data analysis method used in this study is panel data regression analysis and moderated regression analysis. The results showed that simultaneously financing to deposit ratio, nonperforming financing, bank size, interest rate, and rate of return is moderating variable influenced mudharabah deposit. The results showed that partially financing to deposit ratio and bank size have a significant positive effect on mudharabah deposits. Nonperforming financing variable and interest rates have no significant effect on mudharabah deposits. The rate of return variable as a moderating variable has no significant effect relationship between the interest rate and mudharabah deposits.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125859467","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 : 2020-05-29DOI: 10.21043/AKTSAR.V3I1.6939
Lachella Angga Dewi Bintang Kusuma, Titiek Puji Astuti, Yunus Harjito
This study aims to determine the effect of Auditor Industry Specialization and Adoption of IFRS on Audit Report Lag which the Company size, and Loss as control variables. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as sample population. This research used a purposive sampling technique as the sampling method. The number of samples was 103 companies for 5 years. The results show that the adoption of IFRS has a positive effect on Audit report lag. Whereas Auditor industry specialization has no effect on Audit report lag.
{"title":"Analisis Spesialisasi Industri Auditor dan Penerapan IFRS Terhadap Audit Report Lag pada Perusahaan Manufaktur di Indonesia","authors":"Lachella Angga Dewi Bintang Kusuma, Titiek Puji Astuti, Yunus Harjito","doi":"10.21043/AKTSAR.V3I1.6939","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I1.6939","url":null,"abstract":"This study aims to determine the effect of Auditor Industry Specialization and Adoption of IFRS on Audit Report Lag which the Company size, and Loss as control variables. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as sample population. This research used a purposive sampling technique as the sampling method. The number of samples was 103 companies for 5 years. The results show that the adoption of IFRS has a positive effect on Audit report lag. Whereas Auditor industry specialization has no effect on Audit report lag.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127591392","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 : 2020-05-29DOI: 10.21043/AKTSAR.V3I1.7254
F. Faturahman
The purpose of this study was to analyze the effect of internal control and government employee competencies on regional financial accountability, and its impact on the accountability of the performance of government agencies in the city of Jambi. The type of data used is primary and secondary data. Population and sample are all government units (SKPD) in Jambi City which have government performance accountability report (LAKIP) value. Data were analyzed using path analysis. The results showed that Internal Control and Government Employee Competence significantly influence Regional Financial Accountability. Furthermore, Internal Control has a greater indirect effect when compared to the direct effect on the Accountability of Government Units Performance. While Employee Competence has a greater direct effect when compared to the indirect effect on the Accountability of Government Institution Performance.
{"title":"Akuntabilitas Keuangan Daerah Ditinjau dari Pengendalian Intern dan Kompetensi Aparatur serta Dampaknya terhadap Akuntabilitas Kinerja Instansi Pemerintah","authors":"F. Faturahman","doi":"10.21043/AKTSAR.V3I1.7254","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I1.7254","url":null,"abstract":"The purpose of this study was to analyze the effect of internal control and government employee competencies on regional financial accountability, and its impact on the accountability of the performance of government agencies in the city of Jambi. The type of data used is primary and secondary data. Population and sample are all government units (SKPD) in Jambi City which have government performance accountability report (LAKIP) value. Data were analyzed using path analysis. The results showed that Internal Control and Government Employee Competence significantly influence Regional Financial Accountability. Furthermore, Internal Control has a greater indirect effect when compared to the direct effect on the Accountability of Government Units Performance. While Employee Competence has a greater direct effect when compared to the indirect effect on the Accountability of Government Institution Performance.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123217354","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 : 2020-05-29DOI: 10.21043/AKTSAR.V3I1.7117
Anan Prabowo, Lia Ameliyah
This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.
{"title":"Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta","authors":"Anan Prabowo, Lia Ameliyah","doi":"10.21043/AKTSAR.V3I1.7117","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I1.7117","url":null,"abstract":"This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130046947","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 : 2020-05-29DOI: 10.21043/AKTSAR.V3I1.7198
Dwi Sulistiani
This study aims to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure, and presentation. This descriptive qualitative study uses primary data with the method of observation, interviews, and Focus Group Discussion, while the secondary data uses the method of literature and documentation. The results show that the Islamic boarding school had not prepared its financial statements in accordance with SAK ETAP, in terms of recognition, measurement, recording, and disclosure. This boarding school uses a single entry system in preparing financial statements and did not present its financial reports in accordance with PSAK 45. Sabilirrosyad just make one report that is cash flow. That is due to the lack of human resources who understand related to accounting. BI and IAI can prepare the socialization and workshop for Islamic boarding schools in order to make the accounting manual book for Islamic boarding schools effectively.
{"title":"Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren","authors":"Dwi Sulistiani","doi":"10.21043/AKTSAR.V3I1.7198","DOIUrl":"https://doi.org/10.21043/AKTSAR.V3I1.7198","url":null,"abstract":"This study aims to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure, and presentation. This descriptive qualitative study uses primary data with the method of observation, interviews, and Focus Group Discussion, while the secondary data uses the method of literature and documentation. The results show that the Islamic boarding school had not prepared its financial statements in accordance with SAK ETAP, in terms of recognition, measurement, recording, and disclosure. This boarding school uses a single entry system in preparing financial statements and did not present its financial reports in accordance with PSAK 45. Sabilirrosyad just make one report that is cash flow. That is due to the lack of human resources who understand related to accounting. BI and IAI can prepare the socialization and workshop for Islamic boarding schools in order to make the accounting manual book for Islamic boarding schools effectively.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129834617","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 : 2019-10-11DOI: 10.21043/aktsar.v2i2.6037
Nawang Kalbuana, Marista Winanti Sutadipraja, Titik Purwanti, D. Santoso
Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange
伊斯兰社会报告(Islamic Social Reporting, ISR)是一个社会责任披露的指标，其指标是针对伊斯兰教的伦理原则的。本研究的目的是分析盈利能力、杠杆率和环境绩效对2013-2017年雅加达伊斯兰指数(JII)上市公司ISR披露的影响。在本研究中，利用内容分析法通过年度报告获得公司所填写的ISR披露分数的大小。采用目的抽样法选取样本。假设检验采用多元线性回归分析的方法。研究结果表明，可变盈利能力、杠杆率和环境绩效同时对ISR披露有显著影响。而部分盈利能力对ISR披露没有影响。环境绩效和杠杆对ISR披露有显著的正向影响。本研究可望提供有关伊斯兰社会责任披露的理论贡献，并为印尼证券交易所的政策制定者和监管机构提供实际有用的投入
{"title":"Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017)","authors":"Nawang Kalbuana, Marista Winanti Sutadipraja, Titik Purwanti, D. Santoso","doi":"10.21043/aktsar.v2i2.6037","DOIUrl":"https://doi.org/10.21043/aktsar.v2i2.6037","url":null,"abstract":"Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"12 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113972030","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 : 2019-10-09DOI: 10.21043/aktsar.v2i2.5851
Ady Cahyadi, R. Rikawati
This study aims to examine competence, independence, experience, ethics, and religiosity to the professional skepticism of internal auditors. This research is causal-comparative research. The data used are primary data in the form of questionnaires conducted at tertiary institutions under the Ministry of Religion and with the status of Public Service Agency (BLU). Questionnaires are sent online to internal auditors. The population of this research is 55 universities. The Determination of the sample is done using the convenience sampling method. Samples obtained amounted to 16 universities. Data analysis tools for hypothesis testing are performed using multiple regression analysis. The results of the analysis can be concluded that experience and ethics have a significant positive effect on the professional skepticism of internal auditors, while competence, independence, and religiosity have no effect on the professional skepticism of internal auditors.
{"title":"Analisis Faktor-Faktor Yang Memengaruhi Skeptisisme Profesional Auditor Internal Pada PTKIN Badan Layanan Umum","authors":"Ady Cahyadi, R. Rikawati","doi":"10.21043/aktsar.v2i2.5851","DOIUrl":"https://doi.org/10.21043/aktsar.v2i2.5851","url":null,"abstract":"This study aims to examine competence, independence, experience, ethics, and religiosity to the professional skepticism of internal auditors. This research is causal-comparative research. The data used are primary data in the form of questionnaires conducted at tertiary institutions under the Ministry of Religion and with the status of Public Service Agency (BLU). Questionnaires are sent online to internal auditors. The population of this research is 55 universities. The Determination of the sample is done using the convenience sampling method. Samples obtained amounted to 16 universities. Data analysis tools for hypothesis testing are performed using multiple regression analysis. The results of the analysis can be concluded that experience and ethics have a significant positive effect on the professional skepticism of internal auditors, while competence, independence, and religiosity have no effect on the professional skepticism of internal auditors.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126553801","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 : 2019-06-24DOI: 10.21043/AKTSAR.V2I1.5282
Oda Wida, Heikal Muhammad Zakaria Hakim, Syamsul Huda
The purpose of this study was to analyze the effect of Operational Income Opportunity (BOPO), Non Performing Loans (NPL) on Net Income of 10 conventional banks that have the highest assets according to the Financial Services Authority (OJK) in 2017. The results showed that Non Performing Loan does not have a significant effect on net income, BOPO has an effect on net income. Based on the results of Determination Coefficient Analysis, the independent variables can explain the effect on Net Profit of 55.5%, while the remainder is explained by other variables not explained in this study. Based on the results of the F test, the independent variables simultaneously have a significant effect on Net Profit.
{"title":"Pengaruh Non Performing Loan Dan Biaya Oprasional Pendapatan Operasional Terhadap Laba Bersih","authors":"Oda Wida, Heikal Muhammad Zakaria Hakim, Syamsul Huda","doi":"10.21043/AKTSAR.V2I1.5282","DOIUrl":"https://doi.org/10.21043/AKTSAR.V2I1.5282","url":null,"abstract":"The purpose of this study was to analyze the effect of Operational Income Opportunity (BOPO), Non Performing Loans (NPL) on Net Income of 10 conventional banks that have the highest assets according to the Financial Services Authority (OJK) in 2017. The results showed that Non Performing Loan does not have a significant effect on net income, BOPO has an effect on net income. Based on the results of Determination Coefficient Analysis, the independent variables can explain the effect on Net Profit of 55.5%, while the remainder is explained by other variables not explained in this study. Based on the results of the F test, the independent variables simultaneously have a significant effect on Net Profit. ","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127062011","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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