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MUCHAMAD SYAFRUDDIN
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Economics, Econometrics & Finance Social Sciences

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PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA BISNIS BANK UMUM SYARIAH (BUS) DI INDONESIA Nanda Harianto; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to determine the effect of intellectual capital on the business performance of Sharia Commercial Banks in Indonesia. Dependent variable used in this study is the financial performance of Sharia Commercial Banks  based on islamicity financial performance index. Independent variables used in this study is the intellectual capital which is measured by using Pulic model that called Value Added Intellectual Coefficient (VAIC). The sample in this study is the Sharia Commercial Banks registered in Bank Indonesia in 2008-2011. The sample was selected using purposive sampling method and obtained eleven banks being sampled. Pulic model (Value Added Intellectual Coefficient) was used as a measure of the efficiency of components of intellectual capital: physical capital coefficient (VACA), human capital coefficient (VAHU), and  structural capital coefficient (STVA). This study used partial least squares to analyze the data.The results showed that the intellectual capital  significantly effect on Business Performance Sharia Commercial Banks and can be used to predict future Business Performance Sharia Commercial Banks. In addition the average growth of intellectual capital (ROGIC) also significantly influence future Business Performance Sharia Commercial Banks.
PENGARUH NILAI ASET TIDAK BERWUJUD DAN PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PASAR PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2010 ) Letsa Soraya; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine whether intangible assets value in 2009 and 2010 is difference. This study also aims to examine the influence of intangible assets value (INTAV)  and research&development on corporate market value. This study used purposive sampling method with criteria as follows : (1) Manufacturing companies listed and actively traded on Indonesia Stock Exchange (IDX) during 2009-2010, (2) Manufacturing companies that published financial statement at 31 December 2009 and 31 December 2010 completely, (3) Manufacturing companies whose a record of stock price at the time of closing, and (4) Manufacturing companies whose INTAV positive. Based on these criteria, obtained 255 companies over two year period of observation. Then, there are 8 companies which didn’t publish financial statement completely, 114 whose INTAV negative, and 13 samples that included outlier should be excluded from samples of observation. So, the final sample is 120 firms. Two analysis used to test the hypotheses are multiple regression analysis and t-test. The result showed that (1) intangible assets value and research&development have a positive and significant influence on corporate market value (CMV), (2) intangible assets value in 2009 and 2010 is difference.
PENGARUH KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL PEMODERASI Radityas Utami; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this study is to examine the impact of managerial ability on earnings management. In addition, objective of this study is also to examine how the effect of audit quality in moderating the relationship between managerial ability and earnings management.The sample of the study is manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010, with as many as 321 firms. Managerial ability is measured using Data Envelopment Analysis (DEA). Audit quality is measured using the user's perception of the quality of financial reporting by category Big 4 Firm and Non-Big 4. While earnings management is measured by the formula Jones modification.Using multiple regression analysis, it was found that managerial ability have positive impact to earnings management. However, the quality of the auditors did not moderate the relationship between earnings management and managerial skills.
PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP KUALITAS AUDIT Bagus Pratama; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of ownership structure on audit quality. The research was done by testing the effect of variable ownership concentrations (OwCon), foreign ownership (ForOwn), institutional ownership (InsOwn), and managerial ownership (ManOwn) on audit quality (AuQua). In addition, this study also used two control variables namely firm size (Size) and leverage (Lev). The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the period of 2011. While the sampling method used was purposive sampling method. Overall, the sample used in this study amounted to 166 companies. From the analysis performed in this study, it can be concluded that the all variable OwCon, ForOwn, InsOwn, and ManOwn significantly influence AuQua. So, from four hypotheses that proposed in this study, all of them are accepted.
PENGARUH MANAJAMEN MODAL KERJA DAN RASIO KEUANGAN TERHADAP PROFITABILITAS PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011 Antonius Lokollo; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of working capital management and financial ratiostoward profitability. Research was carried out by test the influence of average collection period (ACP), inventory turnover in days (ITID), average payment period (APP), logarithm of sales (LOS), debt ratio(DER) and current ratio (CR) toward net operating profitability (NOP).Sampling method used is purposive sampling with criteria as follows: (1) Manufacturing companies listed at Indonesia Stock Exchange (BEI) during 2011 and (2) published financial statements during 2011 completely. Based on these criteria, obtained 135 companies over  of observation. Then, there are 14 samples that included outlier should be excluded from samples of observation. So,the last amount of the final sample for observation are 121 firms. Data analysis with multilinier regression of ordinary least square and hypotheses test used partial t – test and adjusted R square. Empirical evidence shows that, partially,average collection period (ACP), inventory turnover in days (ITID), average payment period (APP), debt ratio (DER) and current ratio (CR) have negative significant influence toward profitability (NOP). logarthym of sales (LOS) have positive significant influence toward profitability (NOP). These is indicated by adjusted R ² of the model is 0,462 based on the test result of adjusted R square.
ANALISIS MINAT PENGGUNAAN APLIKASI FORECASTING SATKER DALAM RANGKA PERENCANAAN KAS (Studi Kasus pada Satuan Kerja Wilayah Pembayaran KPPN Jakarta IV) Komang Ayu Kumaradewi; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research identifies the factors that influence users’ intention to use Work-unitsForecasting Application (Aplikasi Forecasting Satker – AFS) as a manifest of e-governmentimplementation, especially in performing cash management issue. The theoretical model in thisresearch based on the Technology Acceptance Model (TAM).A total of 410 (four hundred and ten) questionnaires were distributed, 128 (a hundred andtwenty eight) questionnaires were returned and 121 (a hundred and twenty one) quesionnaireswere found usable. The data were subjected to Structural Equation Modelling (SEM) analysisusing SmartPLS.Results indicate that the important determinants of users’ intention to use Work-unitsForecasting Application (Aplikasi Forecasting Satker – AFS) are perceived usefulness, perceivedease of use, attitude, external influence, interpersonal influence, subjective norm, facilitating, andself efficacy.
PENGARUH KARAKTERISTIK KOMITE AUDIT PADA KONDISI FINANCIAL DISTRESS PERUSAHAAN, STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2010 Martina Eny Kristanti; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influences of audit committee characteristics, consisted of audit committee size, independent commissioners of audit committee, audit committee meeting frequency, and financial competence of audit committee members, to the possibility of financial distress in companies. Data used in this study were drawn from financial statements and annual reports of listed manufacturing companies in Indonesia Stock Exchange (IDX) during 2008-2010. This study used logistic regression analysis to examine the effect of audit committee size, independent commissioners of audit committee, audit committee meeting frequency, and financial competence of audit committee members on company's financial distress condition. The results of this study indicate: 1) audit committee size does not have  significant influence on the probability of company's financial distress, 2) audit committee independence does not have significant influence on the probability of company's financial distress, 3) audit committee meeting frequency provides  negative significant influence on the probability of company's financial distress,  companies that have more often meeting frequency, have less probability to encounter financial distress, and 4) financial competence of audit committee members does not have significant influence on the probability of company's financial distress.
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK DAERAH ISTIMEWA YOGYAKARTA Rinta Mulia Dewinta; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze factors that influence tax compliance in the Regional Tax Office Special Region of Yogyakarta. Research desain is survey research using questionnaire as instrument. The respondents of this research are taxpayer’s especially business owners who are in the business district, high-rise building or office and have stickers of Sensus Pajak Nasional. This research use the perception of Sensus pajak Nasional and tax awareness as independent variable on taxpayer’s compliance as dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS 20.00 for windows. The findings of this research show that, the effect of : (1) perception of Sensus pajak Nasional on taxpayer’s compliance is positive and significant. (2) tax awareness on taxpayer’s compliance is positive and significant.
MANAJEMEN LABA SEBAGAI RESPON PERUBAHAN TARIF PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Anik Wahyu Ristiyanti; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the company's response of change of Law Number 36 of 2008 concerning Income Tax Return For Corporate as a reduction of income tax rates in the years at 2009 and 2010 which in 2009 at 28% and 2010 decreased to 25%. This study also aims to determine the effect of tax incentives and non-tax incentives and a percentage of shares traded on the Stock Exchange for earnings management behavior. The sample that used for this study are manufacturing firms that listed on  Indonesia Stock Exchange, which has published their financial report from 2007 until 2010. Analysis method that used is multiple regression analysis to determine the effect of independent variables (taxplan, earnings pressure, debt levels, earnings bath, firm size, managerial ownership, percentage of outstanding shares in the Indonesian Stock Exchange) to the dependent variable (discretionary accruals) and different test T-test using one sample t-test. Difference test T-test was used to test for differences in the level of discretionary accruals between 2007, 2008, 2009 and 2010. The research results showed that before and after tax rate reduction, management has proven to earnings management through discretionary accruals. From the regression result that tax incentives and the percentage of shares traded on the Stock Exchange have a significant effect on discretionary accruals, while the non-tax incentives only earnings pressure (for losses companies), debts, and the percentage of outstanding shares on the Indonesian Stock Exchange (for profit companies) that significantly to discretionary accruals while the earning bath, firm size and managerial ownership does not significantly influence discretionary accrual.
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP CATATAN AUDITOR Dhany Guno Samekto; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of the International Financial Report Standards (IFRS), to understand how to influence the adoption and application of IFRS to the auditor's records.This study attempts to understand developments in the field of auditing and accounting.The study was conducted using quantitative methods using secondary data. The   sampling method used was purposive sampling with the specified character. The sample used in this study were 82, but there are as many as 13 outlayer that the sample to 69. The analysis technique used is linear regression analysis. Analysis is performed either simultaneously with the test and the partial F test through test t test. The results of the analysis indicate that the variable changes in the explanatory notes in accordance IFRS equity adjustments and changes in the amount proposed by the notes accompanying the financial statements in accordance with GAAP have significant to change the number of records auditors before and after IFRS justification.
Co-Authors Aga Nugroho Saputro Anik Wahyu Ristiyanti Antonius Lokollo Bagus Pratama Destia Kusuma Dhany Guno Samekto Dul Muid Fauziah Nurul Fadhilah Fira Fimanaya Johar Manikam Komang Ayu Kumaradewi Letsa Soraya Machmuddah, Zaky Martina Eny Kristanti Nanda Harianto Putri Tirtasari Radityas Utami Rinta Mulia Dewinta St. Dwiarso Utomo Yuli Ariyadi