http://hdl.handle.net/123456789/3317 Tue, 21 Apr 2026 20:41:08 GMT 2026-04-21T20:41:08Z http://hdl.handle.net/123456789/57568 Determinan: Kinerja Keuangan Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderating Setyono, Primanita; Meidawati, Neni Penelitian ini meneliti apakah likuiditas dan solvabilitas berpengaruh terhadap kinerja perusahaan, dengan ukuran perusahaan dengan ukuran perusahaan sebagai variabel moderasi. Penelitian menggunakan sampel dari perusahan-perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2023 dengan menggunakan metode purposive sampling. Analisis data menggunakan regresi berganda. Hasil penelitian ini membuktikan bahwa likuiditas dan sovabilitas tidak berpengaruh pada kinerja keuangan perusahaan, demikian juga ukuran perusahaan tidak dapat memoderasi hubungan antara likuiditas dan kinerja keuangan perusahaan. Namun ukuran perusahaan dapat memoderasi hubungan antara solvabilitas dengan kinerja keuangan. Manajemen yang bertindak sebagai agen yang diberikan kepercayaan oleh investor dalam melakukan pengelolaan keuangan harus hati-hati dalam pengambilan keputusan untuk mencari dana dari kreditur untuk mendanai aktivitas operasional perusahaan. Wed, 01 Jan 2025 00:00:00 GMT http://hdl.handle.net/123456789/57568 2025-01-01T00:00:00Z http://hdl.handle.net/123456789/57503 The Influence of Managerial Ownership, Institutional Ownership, Firm Age, Firm Size, And Leverage on Earnings Management (Empirical Study on Non-cyclical Consumer Sector Companies on The Idx 2020 - 2022) Najamudin, Yunan; Marliana, Rina This research aims to analyze the factors that influence earnings management in Non- Cyclical Consumer Sector Companies listed on the Indonesia Stock Exchange from 2020-2022. In this research, earnings management was measured by calculating Discretionary Accruals, Managerial Ownership was calculated in the form of share ownership percentage owned by management of the total number of company shares outstanding, Firm age was calculated since the company was founded, Firm size was measured by the logarithm of total assets, Institutional Ownership was measured using an indicator of the percentage of the number ofshares owned by institutions of all share capital circulating in the stock market, and Leverage was measured by debt on assets ratio. This research was quantitative research. The data source of this research was secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange website. The population in this research were Non-Cyclical Consumer Sector Companies listed on the Indonesia Stock Exchange from 2020-2022. Based on the results of this research, the managerial ownership, institutional ownership variable and firm age did not have significant effect on earnings management, while the firm size variable and the leverage variable had a significant effect on earnings management. Mon, 01 Jan 2024 00:00:00 GMT http://hdl.handle.net/123456789/57503 2024-01-01T00:00:00Z http://hdl.handle.net/123456789/57502 Pengaruh Religiusitas, Lifestyle Konsumtif, dan Riba pada Mahasiswa Muslim dan Non-muslim di Yogyakarta Terhadap Penggunaan Shopee Pay Later Najamudin, Yunan; Junaidi, Arifqi Penelitian ini dilakukan untuk mengetahui pengaruh religiusitas, lifestyle konsumtif, riba pada mahasiswa muslim dan non-muslim di Yogyakarta terhadap penggunaan Shopee Pay Later. Populasi penelitian ini adalah mahasiswa universitas di Yogyakarta. Teknik pengumpulan data menggunakan kuesioner. Total sampel yang digunakan pada penelitian ini sebanyak 84 responden dengan metode purposive sampling. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa tingkat religiusitas mahasiswa muslim dan non-muslim tidak berpengaruh terhadap penggunaan shopee pay later, Lifestyle Konsumtif mahasiswa muslim berpengaruh positif terhadap penggunaan Shopee Pay Later sedangkan, Lifestyle Konsumtif mahasiswa non-muslim tidak berpengaruh terhadap penggunaan Shopee Pay Later. Pengetahuan riba mahasiswa muslim tidak berpengaruh terhadap penggunaan Shopee Pay Later sedangkan Pengetahuan riba mahasiswa non-muslim berpengaruh negatif terhadap penggunaan Shopee Pay Later. Mon, 01 Jan 2024 00:00:00 GMT http://hdl.handle.net/123456789/57502 2024-01-01T00:00:00Z http://hdl.handle.net/123456789/57422 Implementasi Sistem Pengendalian Manajemen Islam Untuk Memperkuat Corporate Governance Institusi Bisnis Syariah (Implementing Islamic Management Control System to Enhance Corporate Governanace of Syariah Business Institutions) Hardinto, Wirawan; Mahmudi Grow and develop number of business institutions provide shariah product and they operates based on regulation and fundamentals of shariah especially in Indonesia and requirement to the shariah business institutions are not only provide shariah product, however its also have and apply islamic management control system, along developing islamic management control system as an actualization of islam kaffah (holistic), these are 3 things are interesting phenomenon to be searched. Besides there are some islamic economic articles domination focus on development of islamic economic and shariah acounting, not deep on islamic management control system. This research runs to find out the form of implementation and development of islamic management control system to enhance corporate governance in the syariah business organization. Islamic Management Control System Theory which explored from Al Qur’an and Hadist and conventional Management Control System are as a framework based theory. This research uses qualitative methods, informations are obtained by face to face interview technic, respondents from syariah business organization involved. There are 12 application forms of islamic management control system can be built in the organization and some benefits can be obtained by organization, as a non financial benefits or financial benefits. Wed, 01 Jan 2025 00:00:00 GMT http://hdl.handle.net/123456789/57422 2025-01-01T00:00:00Z