Ilham Maulana Saud, Ilham Maulana
Prodi Akuntansi Universitas Muhammadiyah Yogyakarta

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Analisis Faktor Yang Mempengaruhi Perilaku Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah (Studi Empiris Pada Mahasiswa Perguruan Tinggi di D.I.Y) Saud, Ilham Maulana; Teguh, Iman; Nugraheni, Peni
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4858

Abstract

This study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect.
ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA Saud, Ilham Maulana; Ashar, Bustanul; Nugraheni, Peni
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.3011

Abstract

This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.