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All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) Jurnal Akuntansi & Auditing Indonesia Krisna: Kumpulan Riset Akuntansi Diponegoro Journal of Accounting Jurnal Penelitian Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Penelitian Pendidikan Indonesia
FAISAL
Accounting Department, Faculty Of Economics And Business Diponegoro University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH KEPEMILIKAN SAHAM MANAJERIAL DAN INSTITUSIONAL PADA STRUKTUR MODAL PERUSAHAAN DYAH SIH RAHAYU; FAISAL
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1146.03 KB) | DOI: 10.34208/jba.v7i2.593

Abstract

The agency relationship between managers and shareholders has the potential to influence decision-making in the firm which in turn potentially impacts on firm characteristic such as value and capital structure (debt ratio). This paper examines the relationship between ownership structure among managerial and institutional may have a significance relation with capital structure (debt ratio). Data collection is done by using pooling method. 39 firms listed in Jakarta Stock Exchange for period 1999-2001 used as samples. The empirical results provide support previous research that a positive relation between ownership structure with capital structure (debt ratio). The results also suggest that the relation between institutional ownership and capital structure varies across the level oh managerial ownership.
PENGARUH INTENSITAS PERSAINGAN PASAR TERHADAP PENGGUNAAN INFORMASI BENCHMARKING DAN MONITORING DAN KINERJA MANAJER UNIT BISNIS FAISAL; TRI JATMIKO WAHYU PRABOWO
Jurnal Bisnis dan Akuntansi Vol 7 No 3 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1986.782 KB) | DOI: 10.34208/jba.v7i3.597

Abstract

Managers’ use of the information provided by management accounting system (MAS) can help organizations to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. This research examines the mediating role of managers’ use of benchmarking and monitoring information in the relationship between the intensity of market competition and business unit performance. This research based on the previous research by Mia and Clarke (1999). Data of this research was collected via mail survey to 72 production and marketing managers. Data was analyzed using path analysis. The results of this research supported the result of The Australian Financial Review (1995) but failed to support Mia and Clarke (1999) revealed that increasing intensity of market competition is associated with increasing managers use of the MAS information (benchmarking and monitoring) and increasing managers use of the MAS information increasing business unit performance.
CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, COMMITTEES AND DISCLOSURE OF COMPANY RISK Andre Falendro; Faisal Faisal; Imam Ghozali
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.135 KB) | DOI: 10.22219/jrak.v8i2.31

Abstract

This study examines the influences of board of commissioneer and committee characteristics on the extent of enterprise risk management disclosure. The sample consists of  168 non-financial companies listed on Indonesia Stock Exchange for period of 2014-2016. A risk disclosure index is used to measure the extent of such disclosure. The results show that the presence risk management committee has a significant effect on the extent of risk disclosure. However, other board and committee characteristics doesn’t have significant influence on risk disclosure. The result of this suggests that corporate governance mechanisms, specifically board and audit committee have not fully explained their role in enhancing transparency, especially in communicating corporate risks.  
INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF THE COMPANY Nila Bilqis Maharani; Faisal Faisal
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1006.521 KB) | DOI: 10.22219/jrak.v9i1.8220

Abstract

This study tests the relationship between intellectual capital and corporate financial performance of Indonesian companies. 63 companies of six industrial sectors listed on Bloomberg Database in 2015-2017 were selected as a sample. The descriptive statistics, Spearman’s correlation and non-parametric Kruskall-Wallisand Mann-Whitneytests were used to analyze the relationship between dependent (financial performance) and independent (intellectual capital) variables. Our findings show that intellectual capital provides a positive contribution effect on corporate financial performance. Consistent with resource- based theory, this finding suggests that intellectual capital is a strategic resource that can generate a value for company to gain a superior performance and competitive advantage.  
HUBUNGAN MANAGERIAL OVERCONFIDENCE, KEPEMILIKAN PEMERINTAH DAN KEPUTUSAN PEMBIAYAAN PERUSAHAAN Dewi Puji Lestari; Faisal Faisal
Jurnal Ekonomi dan Bisnis Vol 20, No 2 (2019): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.20.2.72-86

Abstract

This study examines the effect of managerial overconfidence on corporate financing whichmeasured by leverage ratio. Also it investigates the moderating effect of government ownershipon the relationship between managerial overconfidence and leverage. The managerialoverconfidence is measured by photo profile, degree of education, experience, gender andnetwork. The sample consists of 176 public companies listed on Indonesia Stock Exchange in2017. The results of this study show that managerial overconfidence proxied by photo profile hasa negatively effect on leverage. Other results find that experience and network positively affecton leverage. However, this study failed to show that level of education, gender, governmentownership have significant effect on leverage. In addition, government ownership does not actas a moderating variable that influence the relationship between managerial overconfidence andleverage. The implications of this study suggest that the personal characteristics of managersuch as profile, experience and network should be considered as factors that may influencelevel of corporate financing.Keywords: managerial overconfidence, government ownership, financing, leverage, upperechelon theory
PENGARUH KEPEMILIKAN KAS TERHADAP MANAJEMEN LABA RIIL DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI Ikhsan Ikhsan; Faisal Faisal; Cut Sri Firman Hastuti
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 1 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i1.3652

Abstract

This study aims to provide evidence of the extent of cash holding ability in influencing real earnings management while also calculate the role of political connections as a moderating variable in companies listed on the Indonesia Stock Exchange in 2017 and 2018. This analysis is also supported by several control variables including profitability, company size, sales growth, and leverage. The sample selection method used in this study is purposive sampling in order to get a sample of 710 companies on the Indonesia Stock Exchange in 2017 and 2018. The analysis technique used is a technical analysis with a moderating regression analysis. Cash ownership is measured using the logarithm of the proportion of cash and cash equivalents with net assets, while net assets are measured by total assets minus cash and cash equivalents. Real earnings management (REM) is measured by calculating the number of Abnormal Cash Flow from Operations (Ab_CFO) plus Abnormal Discretionary Expenses (Ab_DEXP) and Abnormal Production Cost (Ab_PROD). While the disclosure of political connections is measured using a categorical scale (dummy). Based on the results of the regression test that has been done, cash holding has a positive and significant effect on real earnings management. Meanwhile, political connections do not affect real earnings management and political connections moderate the effect of cash holding on real earnings management. This study also provides information that disclosure of political connections can moderate the effect of cash holding on real earnings management appropriately in the entire sample studied. Keywords : Cash Holding, Real Profit Management, Political Connections, Profitability, Company Size, Sales Growth, and Leverage. 
PENGARUH TATA KELOLA RISIKO TERHADAP KINERJA PERUSAHAAN PERBANKAN Faisal Faisal; Novi Inggardiayu Dyah Ismoyorini
Jurnal Penelitian Ekonomi dan Bisnis Vol 4, No 2 (2019): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v4i2.2717

Abstract

This study examines the effect of risk governance on bank performance of Indonesian public companies. The sample consists of 86 banking companies listed on Indonesian Stock Exchange for period 2016-2017. The accounting-based and market-based approach were used to measure the performance, while risk governance disclosure was measured by risk disclosure, number of risk committee and frequency of risk committee meetings. The results of this study find that the extent of of risk disclosure and the number of risk committee have significantly effect both on accounting-based and market-based performance. However, this study failed to suggest that the frequency of risk committee meetings affect bank performance. The findings of this study suggest that the presence of good risk governance mechanism may reduce the potential risks faced by banking companies while providing a positive impact on the performance.
THE DETERMINANTS OF CORPORATE COMMUNITY CONTRIBUTIONS: SOME INSIGHTS FROM INDONESIAN FIRMS Tarmizi Achmad; Faisal Faisal
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 1 (2013)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol17.iss1.art6

Abstract

Penelitian ini menginvestigasi faktor-faktor yang mempengaruhi praktik filantropi (philantrophy/community contributions/giving) di Indonesia, dengan menggunakan dua perspektif teori, stakeholder dan legitimasi teori. 41 perusahaan publik yang pada periode tahun 2008-2011 digunakan sebagai sampel. Hasil penelitian ini menunjukkan bahwa tipe kepemilikan dan industri mempunyai pengaruh yang signifikan terhadap jumlah rupiah filantropi yang diberikan perusahaan. Lebih jauh, hasil ini menyatakan bahwa Badan Usaha Milik Negara (BUMN) dan perusahaan-perusahaan dalam sektor industri high-profile lebih banyak terlibat dalam aktivitas filantropi (community contributions). Hasil penelitian ini memberikan kontribusi yang signifikan terhadap literatur terkait determinan-determinan aktivitas filantropi (community contributions).Kata kunci: community contributions, kepemilikan, industri, stakeholder, legitimasi, Indonesia
PENGARUH HASIL PEMERIKSAAN BPK, KINERJA KEUANGAN PEMERINTAH DAERAH DAN UKURAN PEMERINTAH DAERAH TERHADAP NILAI INDEKS PERSEPSI KORUPSI PEMERINTAH DAERAH Rifki Ahmad Pratama; Faisal Faisal
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.986 KB)

Abstract

This study aimed to analyze the effect of the audit results by Audit Board of Indonesia (BPK), the financial performance of local governments and the size of local governments on the local governments corruption perception index. The variables tested in this research are audit opinion onthe financial statements of local government, the findings on the internal control system, the findings on compliance with laws and regulations, self-reliance ratio, growth ratio, the ratio of effectiveness and the size of local governments.This study uses secondary data derived from the results of the audit report by BPK on the financial statements of local governments in 2009 fiscal year and local governments corruption perception index derived from research reports by Transparency International Indonesia in 2010. The method uses in this study on selecting the samples are purposive sampling method. The data in this study tested using classic assumption test and correlation analysis. The hypothesis in this study tested using multiple linear regression analysis.The results showed that not all the audit results by BPK has a significant influence on the local goverments corruption perception index. Findings on compliance with the legislation is the only variable of the audit results by BPK with significant influence and negatively affect the local goverments corruption perception index. Based on the financial performance of local governments, the variables that have a significant influence on the local goverment corruption perception index only independence ratio and effectiveness ratio and which have a positive influence on the local goverment corruption perception index. The size of local governments have a significant negative effect on the local goverment corruption perception index.
HUBUNGAN ANTARA INTEGRITAS INFORMASI DENGAN JUDGMENT ATAS KINERJA DAN KEYAKINAN JUDGMENT DARI AUDITOR BADAN PEMERIKSA KEUANGAN RI Noviana Dias Susanti; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.289 KB)

Abstract

Information integrity becomes one of the important aspects to  be  considered  when  making decisions in some areas of the accounting profession. Information integrity refers to the belief that a representative on the information presented to the user. Information integrity impairment in the financial statements, that is a summary of the various accounting transactions, are vulnerable place. Therefore, the accounting professional (including auditors) is expected to have the ability to identify the limitations of the information provided. Information integrity has several attributes. This study examines the effect of the four attributes of information integrity (completeness, currency, accuracy, and authorization) on performance judgment and judgment confidence of the auditor at the Audit Board of the Republic of Indonesia (BPK RI).Research conducted on the auditors who are conducting  education and training at the BPK Training Center in Yogyakarta. The number of respondents in this study were 56 respondents. This study uses primary data in the form of a questionnaire. MANOVA analysis testing techniques used to prove the research hypothesis.The  results  show  that  there  is  a  relationship  between  the information  integrity  with  the performance judgment and judgment confidence. However, in this study, the auditor does not consider the four attributes of information integrity in assessing the performance and confidence ratings. The auditor considers elements of completeness, accuracy, and authorization information in its judgment, while the element currency is not present. There are many things that may cause the results of these tests, including factors experience of auditos, technical ability auditor, the auditor's knowledge, and so on.
Co-Authors Alfita Rakhmayani Andre Falendro Benny Yosua Ridwan Cut Sri Firman Hastuti Dana Manggala Atmaja Herlambang Dewi Puji Lestari Dwi Nugraha Widhiwaluya DYAH SIH RAHAYU Ernawati Ernawati Faishal Adani Farras Hanif Rahmansyah Haridha Meilia Rahayu Hesti Melia Fitri Ikhsan Ikhsan Imam Ghozali Maulana Hafizh Dimasyqi Nia Febriyanti Nila Bilqis Maharani Novi Inggardiayu Dyah Ismoyorini Noviana Dias Susanti Prabowo, Tri Jatmiko Wahyu Rifki Ahmad Pratama Salma Azzahra Kurnia Shekinah Viorensi Widyakusuma Tarisa Natakusumawati Tarmizi Achmad Titik Sukmawati Vena Gustian Vira Fortuna Widyaningrum Wilkinson Mardika Yohanes Suhardjo Ziana Trifinta Rizqiani