Garuda - Garba Rujukan Digital

PENGARUH STRUKTUR KEPEMILIKAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP BIAYA KEAGENAN (Studi Empiris Pada Perusahaan Keuangan Terdaftar di BEI Tahun 2008-2010) Aga Nugroho Saputro; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.13 KB)

This study examines the relationship between mechanism corporate governance, ownership structure and agency costs measured in term asset turn over and operating expense, general expense and administration expense. Collecting data using a purpose sampling method for financial companies listed in Indonesia Stock Exchange in 2008 until 2010. A total of 107 financial companies used a sample. The method of analysis of this study used multiple regression. The result of this study that the variable that affect agency costs is board compotiton, government ownership, institutional ownership, foreign ownership and concentrated ownership.

ANALISIS PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN FINANCIAL DISTRESS Fauziah Nurul Fadhilah; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.461 KB)

The purpose of this study is to examine the influence of corporate governance characteristics like ownership concentration, government ownership, managerial ownership, independent directors, managerial agency cost, and auditor’s opinion on probability of financial distress. Leverage, profitability, and liquidity used as control variable. The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2010-2011. Sampling method used is purposive sampling. A criterion for firm with probability of financial distress is a company which is has a negative net income in a year ended. Data of these listed companies one and two years before they selected as samples. By omitting companies with some data unavailable, the samples consist of 296 companies. Then, there are 28 samples that included outlier should be excluded from samples of observation. So, the final amounts of the sample are 268 firms. Logistic regression used to be analysis technique. The empirical result of this study show that ownership concentration, managerial ownership, independent directors, and auditor’s opinion have negatively significant influenced on probability of financial distress. Managerial agency cost has positively significant and government ownership has no significant influence to probability of financial distress.

PRAKTIK-PRAKTIK MANAJEMEN KINERJA PADA ORGANISASI SEKTOR PUBLIK DAN HUBUNGANYA DENGAN KINERJA ORGANISASI Yuli Ariyadi; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.996 KB)

The study aims to investigate the effects of performance management practices in public sector organizations. The public sector organization that investigated in this study is government institutions of Republic Indonesia that managed APBN fund.This study was conducted by using questioner to the manager of the public sector organizations in Kota Bandung, Kabupaten Bandung, Kota Cimahi. The data obtained was processed by using PLS Aplication. The result of the study indicate that performance management practices in public sector organitation (clear and measurable goal) is positifically affected the public sector organization performance in quantity performance and quality performance. Insentif is positificaly affected the public sector organization performance in quantity performance but not yet effected quality performance.

ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), NET INTEREST MARGIN (NIM), LOAN TO DEPOSIT RATIO (LDR), NON PERFORMING LOAN (NPL) DAN BOPO TERHADAP PROFITABILITAS BANK PERSERO DI INDONESIA PERIODE 2005-2012 Johar Manikam; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.9 KB)

This research is performed in order to test the influence of the CAR (Capital Adequacy Ratio), NPL (Non Performing Loan), BOPO, NIM (Net Interest Margin), and LDR (Loan to Deposit Ratio) toward bank profitability that proxied by Return On Assets (ROA).This research is include all of National General Banking in Indonesia who provide financial report during period 2005 through 2012. The data is based on bank’s annual report since 2005 to 2012. Analysis technique used is a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. Others were done doubled linear regression test with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial in level of significance 5%. The result of normality test show the data research was normally distributed. Based on multicolinierity test, heteroscedastisity test, and autocorrelation test the deviate variable of classic assumption has not founded. The Result shows BOPO, NIM and NPL has significant effect toward bank profitability.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2008-2011 Putri Tirtasari; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.371 KB)

Based on the empirical fact that intellectual capital (IC) still undergoes and the other fact that there is inconsistency between the former researches about the influence of IC to company’s performance, this study is done. This study aims to investigate the influence of IC to company’s current perfomance and company’s future performance, the influence of Rate of Growth of Intellectual Capital (ROGIC) to company’s future performance, and last but not least is to investigate the influence of IC to company’s future performance differs by its industry.This study uses two independent variabels which are IC and ROGIC that are measured with Model Pulic (Value Added Intellectual Coefficient a.k.a VAICTM). Whereas the dependent variabel on this study is company’s performance that measured with ROE, EPS, ASR. The population on this study consists of all listed companies in Indonesia Stock Exchange in the year 2008-2011, except banking sectors. Then, the sampels of this study are 64 companies that are chosen with purpossive sampling criterions. The data used are 256 company’s annual financial reports. The data is analysed using PLS-regression.The results of this study show that IC is positively and significantly related to company’s performance, IC is positively and significantly related to company’s future performance, ROGIC negatively and not significantly related to company’s future performance, and the influence of IC to company’s future performance differs by its industry.

ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI Destia Kusuma; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.844 KB)

The aim of this research is to find empirical proof about the effect CSR on corporate financial performance and the effect CSR on corporate financial performance in the future that moderated by earning management. CSR disclosure by GRI G3 is used as the proxy of CSR activity, ROE is used as the proxy of financial performance and discretionary accruals by The Modified Jones model is used as the proxy of earning management practices. Sample used in this research were 27 companies participated on Indonesia Sustainability Reporting Award (ISRA) during 2009-2011 and listed on Indonesia Stock Exchange (IDX) over 2008-2010. The analysis methods of this research use simple regression analysis for hypothesis 1 and multiple regression analysis with the Absolute Residual Method for hypothesis 2. The results of this research show that CSR has no significant influence on corporate financial performance. The analysis with the moderating variable Absolute Residual Method shows that earning management moderate in relation between CSR and corporate financial performance and it shows negative significant influence.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011) Fira Fimanaya; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.214 KB)

This research was conducted to examine the effect of pressure, opportunity and rationalization to the possibility of fraudulent financial statement . This research used secondary data. Population in this research is the all non-financial companies listed on the Indonesia Stock Exchange in 2008 and 2011. Sampling method used is purposive sampling. The criteria that companies committing fraud is BAPEPAM regulation offenses no. VIII.G. . on guidelines for the presentation of financial statements. The analysis technique used in this research is logistic regression with stepwise method. The results of the analysis showed that the profitability variables had negatively affect to the possibility fraudulent financial statements. While financial leverage variables, the ratio of capital turnove , related party transactions, audit firm size, the ratio of inventory per total asset, change of auditors, the audit opinion, and the ability of Going Concern had no significant effect.

Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Zaky Machmuddah; Muchamad Syafruddin; Dul Muid; St. Dwiarso Utomo
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders decision making process

Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Zaky Machmuddah; Muchamad Syafruddin; Dul Muid; St. Dwiarso Utomo
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.6559

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders decision making process

Title

Found 19 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 19 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 19 Documents
Search