Sofyan Hadinata, Sofyan
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ISLAMIC SOCIAL REPORTING INDEX DAN KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA Hadinata, Sofyan
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.538 KB) | DOI: 10.14421/EkBis.2018.2.1.1099

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh islamic social reporting index (ISR index) terhadap kinerja keuangan yang diproksikan dengan profit sharing ratio pada perbankan syariah di Indonesia. Teori legitimasi dijadikan dasar untuk menjawab hipotesis. Dengan menggunakan sampel tujuh bank diperoleh 42 data observasi selama tahun 2010-2016. Dari analisis regresi diperoleh hasil bahwa islamic social reporting index memiliki pengaruh negatif terhadap profit sharing ratio. 
KONTRIBUSI AUDIT INTERNAL TERHADAP MANAGEMEN RISIKO Hadinata, Sofyan
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.792 KB) | DOI: 10.14421/EkBis.2017.1.1.997

Abstract

AbstractRisks always exist in a business activity of an organization. Risks are closely related to the differences between the results and the expectations. Risk management focuses on the anticipatory actions by recognizing potential risks and influences. Risk management is part of the entity’s internal control in which the main responsibility is in the hand of the company manager or the entity. Internal auditor as the employee or the internal party has the duty to implement the risk management. Internal auditor conducts an audit process towards internal control and gives assurance in the process of risk management. The internal auditor who takes part in consultation role can assist the organization in identifying, evaluating, and implementing relevant risk management and risk control methodologies. Risk management procedures are identifying risks, constructing plans, and determining solutions. Some of the solutions are avoiding, minimizing, removing, or accepting the risks. Keywords: risk, anticipatory, internal  controlAbstrakRisiko melekat pada suatu aktivitas bisnis organisasi. Risiko terkait erat antara ketidaksesuaian hasil dengan yang diharapkan. Managemen risiko merupakan suatu tindakan untuk mengurangi ketidakpastian yang berfokus pada tindakan antisipasi/pencegahan, dengan cara mengidentifikasi risiko yang mungkin terjadi sekaligus dampak yang mungkin ditimbulkan. Managemen risiko merupakan bagian dari pengendalian internal entitas yang tanggung jawab utamanya di tangan manager perusahaan atau entitas. Auditor internal selaku pegawai atau pihak internal perusahaan juga memiliki tugas atau kewajiban atas pelaksanaan managemen risiko. Audit internal melakukan proses audit terhadap pengendalian internal dan memberikan keyakinan terhadap proses managemen risiko. Auditor internal memiliki peran konsultasi yang dapat membantu organisasi dalam mengidentifikasi, mengevaluasi, dan menerapkan metodologi managemen risiko dan pengendalian yang relevan. Langkah-langkah yang harus dilakukan dalam managemen risiko adalah identifikasi risiko, membuat perencanaan, dan menentukan cara penanganannya. Penangannya risiko dapat dilakukan dengan cara yaitu menghindari, mengurangi, memindahkan, atau menerima risiko tersebut.Kata kunci: risiko, antisipasi/pencegahan, pengendalian internal
Variabel Fundamental Perusahaan Dalam Memprediksi Hedging Decision (Studi Perusahaan Automatif dan Komponen Serta Pertambangan Batubara Periode Tahun 2014-2017) Hadinata, Sofyan; Hardianti, Diah Anggari
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.182 KB) | DOI: 10.15408/akt.v12i2.11823

Abstract

One of the major risks facing multinational companies in international trade is the risk of fluctuations in foreign exchange rates. The company makes an effort to reduce the impact of these risks through risk management using a hedging decision. This study aims to test empirically the effect of the company's fundamental variables in predicting hedgings decision. Fundamental variables in this study use financial ratios, namely profitability, leverage, liquidity and growth opportunities. The data in the study used panel data from 2014 to 2017. This study used data analysis techniques using logistic regression tests. Logistic regression test is used because the dependent variable uses dummy data, namely companies that do hedging are given a score of 1 and those who do not do hedging are given a score of 0. The results of the study show that the variable profitability, leverage, and growth opportunities have a positive effect on the hedging decision. The variable liquidity has a negative effect on the hedging decision.
PENGARUH ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE, DAN ISO 14001 TERHADAP FINANCIAL PERFORMANCE Aulia, Rizky; Hadinata, Sofyan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 2 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.703 KB) | DOI: 10.30871/jaemb.v7i2.1439

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Penelitian ini bertujuan untuk mengetahui pengaruh environmental performance, environmental disclosure dan ISO 14001 terhadap financial performance dengan firm size sebagai variabel kontrol. Penelitian ini menggunakan sampel sebanyak 26 perusahaan dari sektor pertambangan dan sektor manufaktur yang terdaftar pada Indeks Saham Syariah Indonesia (ISSI) selama tahun 2013-2017. Environmental performance pada penelitian ini diukur menggunakan PROPER dari Kementerian Lingkungan Hidup dan Kehutanan. Environmental Disclosure diukur menggunakan Indonesian Environmental Report (IER) indeks dari penelitian Suhardjanto, Tower, dan Brown (2008). ISO 14001 diukur menggunakan variabel dummy dan financial performance diukur menggunakan Return on Assets (ROA).Teknik pengambilan sampel dengan purposive sampling. Jenis data yang digunakan merupakan data sekunder. Metode analisis yang digunakan adalah analisis regresi data panel menggunakan Eviews 10. Hasil penelitian ini menunjukkan bahwa secara parsial environmental performance, environmental disclosure dan ISO 14001 berpengaruh terhadap financial performance, sedangkan ISO 14001 tidak berpengaruh terhadap financial performance.
FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD Siddiq, Faiz Rahman; Hadinata, Sofyan
BISNIS Vol 4, No 2 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i2.2692

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The financial statements will become more qualified in thepresentation if the presentation is based on qualitativeelements, among others: easy to understand, reliable,comparable (comparable), and relevant. The financialstatements are presented to stakeholders, namely:management, employees, investors (shareholders), creditors,suppliers, customers, and government. Fraudulent financialreporting was a deliberate attempt by the company to deceiveand mislead the users of financial statements, especiallyinvestors and creditors, to present and manipulate the materialvalue of the financial statements. Manipulation gain profit(earnings manipulation) for the company's desire that the stockremains attractive to investors. Fraud triangle theory expressedby Cressey later developed by Wolfe and Hermanson (2009)with theory. Fraud diamond diamond fraud theory consisted offour fraud risk factors are pressure, opportunity, rationalizationand capability. Diamond fraud theory can be used in predictingfraud in proksikan with earnings management.
Tingkat Pengembalian (Return), Risiko, dan Koefisien Variasi pada Saham Syariah dan Saham Nonsyariah Hadinata, Sofyan
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5089

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The purpose of this study is to analyze the differences in the rate of return, risk, and coefficient of variation between sharia shares and non-sharia shares. This study uses a quantitative approach with the Mann-Whitney U Test. The population of this study is companies listed on the Indonesia Stock Exchange in 2017. Sharia shares refer to companies that listed in the Jakarta Islamic Index (JII) in the period 2017. The selection of samples uses purposive sampling. There are 24 sharia shares issuers, while non-Islamic shares are 8 issuers. The results of the study show that there is no difference in the level of weekly returns between sharia and non-sharia shares. As for the risks and the coefficient of variation statistically there is a difference between sharia shares and non-sharia shares
EARNINGS MANAGEMENT DAN BEBAN PAJAK Juliati, Juliati; Ridwan, Ahmad; Hadinata, Sofyan
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i1.152

Abstract

This study have a goal to give empirical evidence that deferred tax expensea and current tax expense have an aility to detect eanings management at changing of tax rate like the study that be done(Philips, 2003; Dhaliwal, 2003, Yulianti, 2005 dan Hendrawan, 2007). This study used discretionary accruals to measure earnings management. Data used manufacturer company that list at Indonesian Stock Exchange 2008 -2012. The test of liner regression showed that deferred tax expense and current tax expense have an ability to detect earnings management.
CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN BANK UMUM SYARIAH Prasojo, Prasojo; Hadinata, Sofyan; Shalihin, Muhammad Yusuf
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.2.1130

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR) on financial performance as measured by ROA, ROE, CAR and FDR as well as the control variable Size, Leverage and Age. The population in this study is an Islamic commercial bank that issued in the annual report consistently for the period of 2010-2015. Samples were selected by purposive judgment sampling criteria. Samples collected in this study consist of nine Islamic Banks that had registered at Bank Indonesia in 2015.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Reputasi Auditor, Dan Capital Intensity Terhadap Tax Avoidance Nibras, Java Mahbubillah; Hadinata, Sofyan
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.001

Abstract

Taxes are one of the important sources of state income in Indonesia, but the majority of taxpayers think that taxes are an additional burden for business activities. So that many taxpayers are planning their tax obligations with tax avoidance. This study aims to test empirically the effect of profitability, leverage, company size, auditor reputation, and capital intensity on tax avoidance. This study uses manufacturing companies listed on the Sharia Stock Index (ISSI) from 2012 to 2017. The sample selection method used is purposive sampling. The sample obtained was 21 companies, so the number of observations in this study was 126. Panel data regression analysis was used in this study using the help of Eviews version 10. Based on the results of multiple linear regression, the results show that profitability and company size has a positive effect on tax avoidance, while Auditor's reputation has a negative effect on tax avoidance. As for leverage and capital, the intensity has no effect on tax avoidance.
Relevansi Nilai Informasi Akuntansi Pada Laba, Nilai Buku, dan Arus Kas Operasi: Kasus di Perbankan Indonesia Hadinata, Sofyan
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.7846

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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.