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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
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Accounting Department, Faculty Of Economics And Business Diponegoro University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH KOMPETENSI AUDITOR DALAM MELAKUKAN AUDIT JUDGMENT TERHADAP KUALITAS AUDIT Titik Sukmawati; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of audit judgment competency to the audit quality performed by government external auditor. In this case, audit judgment competency was tested from three aspects, namely the audit expertise, accountability pressure, and the task complexity hypothesized to have an influence on audit quality.The respondents are the auditors of BPK RI. Sampling technic was using a random sampling method. Data are collected using survey questionnaires submitted directly to the respondents. From 200 questionnaires, only 113 questionnaires are used for analyzing. The data analysis was performed by regression analysis using the ordinary least square (OLS) methods.The results show that audit expertise and task complexity have a positive and significant effect on audit quality. While the accountability pressure has a negative and significant effect on audit quality.
HUBUNGAN ANTARA EFEKTIVITAS KOMITE AUDIT DAN TIMELINESS PELAPORAN PADA PERUSAHAAN TERDAFTAR DI BEI TAHUN 2012 Benny Yosua Ridwan; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the association between audit committee effectiveness and timeliness of submission of audited financial statements the Indonesian Stock Exchange (IDX). The population  of  this  study  were  all  public  companies  which  were  listed  on  Indonesian  Stock Exchange (IDX).  Sampling  was  conducted  by  eliminating  companies  which  were  new  listed, delisted, use foreign exchange and provide incomplete or unavailable data. Data were collected by downloading annual reports of all listed companies. Data from 358 companies can be used for analysis. The data analysis done by using regression model with ordinary least squares (OLS) methods to test factors influencing timeliness of reporting. IBM SPSS Statistics 22 had been used for analyzing. The result shows that audit committee effectiveness is likely to improve timeliness of financial reporting which is taken by companies to publicly release audited financial statements to the stock exchange. The result can be used as consideration by companies to improve audit committee effectiveness in order to enhance timeliness of financial reporting and to comply with Indonesian Stock Exchange regulation.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP PENYAJIAN KEMBALI LAPORAN KEUANGAN Vira Fortuna Widyaningrum; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aims  to examine  the  effect  of corporate governance  characteristics  on the financial restatement.  Indicators used to measure corporate governance mechanisms in this study are the size of board, proportion of independent board, size of audit committee, audit   committee independence, audit committee’s financial expertise, managerial ownership ,and institutional. While financial restatement are measured using dummy variable which used “1” if the firm restate and “0” if the firm non-restate.  This study also tests several control variables namely firm size, leverage, profitability, and industry. Data  for  this  study  are  obtained  from  annual  report  of  companies  listed  on Indonesia Exchange Stock (BEI) in 2009-2013. The sampling method used to draw the sample is purposive sampling. Sample contains from 19 restate companies and 19 non- restate companies. A control group comprising between restating firms and non-restating firmsare  matched  by  firm  size  and  industry.  The  criteria  of  restatement  companies allowed from GAO’s definition of restatement and exclude restatement that was happened due to application of new PSAK, accounting method changes, merge and acquisition that accordance  with  PSAK,  and  stock  splits  or  reverse  stock.  The  hypothesis  testing  use logistic regression analysis.The results  show that the size of board and institutional  ownership  negatively affects the financial restatement..  While proportion  of independent  board, size of audit committee,    audit   committee    independence,    and   managerial    ownership    did   not significantly   affect   restatement.   Overall,   it  can  be  concluded   that  two   corporate governance characteristics affect with occurance of restatement.
ANALISIS PERBANDINGAN TINGKAT KEPATUHAN TERHADAP PERSYARATAN PENGUNGKAPAN PSAK KONVERGENSI IFRS DENGAN METODE DIKOTOMUS DAN METODE PC PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Hesti Melia Fitri; Faisal Faisal
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to measure the disclosure compliance level against PSAK convergence to IFRS by using two approaches, the dichotomous method (Cooke’s method) and the alternative but rarely used, the PC method. This study also aims to highlight the differences and implications of any differences between those two methods.This study is conducted by calculating the disclosure compliance level against PSAK convergence to IFRS in manufacturing companies listed in BEI by using the dichotomous and PC method. The results are then compared by using univariate statistic analysis.The results show that the disclosure compliance level in Indonesia’s manufacturing companies by the year of 2015 are 73,9% in dichotomous method and 71,4% in PC method with significantly different results between the two methods.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND VOLUNTARY DISCLOSURE ON INFORMATION ASYMMETRY Faishal Adani Farras; Faisal Faisal
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial statement is very important as a source of financial information of a  company to internal and external stakeholder. However, information in the company is not shared fairly to external parties. The situation where internal parties in the company received more information than external parties is called information asymmetry. The implementation of good corporate governance and voluntary disclosure hypothetically influence the information asymmetry based on some previous research.Thus, this study aims to examine how the implementation of good corporates governances and voluntary disclosure effecting the information asymmetry. This study will be using 87 companies as the sample from 2016-2018. The companies used in this study consist of trading, investment and services company from Indonesian Stock Exchange. The result of this study shows that good corporate governance and voluntary disclosure are positively effects the information asymmetry.
ANALISIS PERBANDINGAN PENGGUNAAN GRI INDEKS DAN ISR INDEKS DALAM PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PERBANKAN INDONESIA TAHUN 2010 - 2013 Vena Gustian; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to measure the level of disclosure of the social responsibility activities in Indonesian banking based on the index of each type of banking. The index used in this study are GRI (Globar Reporting Initiative) for conventional banking and ISR (Islamic Social Reporting) for Islamic banking. The study also measured the difference social responsibility disclosure between conventional banking and Islamic banking. A four-year span between 2010 to 2013 is used to look at the pattern of social responsibility disclosure every year. The population in this study is the entire banking that existed in Indonesia. As many as 32 conventional banking and 11 Islamic banking being the object of this study. Data collection method is study documentation using the annual report of each banking between 2010 to 2013. Mann Whitney U-test was used to test the hypothesis in this study. The results show that the pattern of social responsibility disclosure between conventional banking and Islamic banking is different. Conventional banking get the fluctuations in their social responsibility disclosure, while Islamic banking is always increasing. The results of the Mann Whitney U-test also showed that the level of social responsibility disclosure of Islamic banking is better than conventional banking
PENGARUH ASSURANCE SUSTAINABILITY REPORT TERHADAP MARKET VALUE PERUSAHAAN YANG TERDAFTAR DI BEI PADA TAHUN 2011-2013 Hanif Rahmansyah; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Currently Indonesian companies began to publish sustainability report as a corporate responsibility to the environment. To increase the credibility of the sustainability report, the company did assurance, but not much research the topic of assurance. This study aimed to analyze the effect of assurance on the sustainability report to the market value of the company. This study used independent assurance, size, leverage, ROA, the type of industry to measure the market value of the company.This study used secondary data documentation, they were sustainability report and annual report companies that listed on the Stock Exchange in 2011-2013. The sampling method used in this research is purposive sampling with some requirements. The number of samples obtained from these criteria were 36 companies with a total of 108 samples. in This study used multiple linear regression to test the hypothesis.The results showed that the assurance negative and not significant effect to the market value of the company. Other variables such as the size (the size of the company), leverage, and the type of industry also did not have a significant effect. Only ROA which had a positive and significant effect to the market value of the company.
FAKTOR-FAKTOR PENENTU PROFITABILITAS BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2015 Haridha Meilia Rahayu; Faisal Faisal
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze integrity against profitability. To analyze the effect of capital adequacy on profitability. To analyze operational influence on profitability. To analyze the influence of the market on profitability. To analyze the effect of credit on profitability. To analyze the influence of the company on profitability.The research methodology is data analysis in this study which uses quantitative analysis. Quantitative analysis is done by collecting data and then processing it. The technical data used in this study is multiple linear regression.The results of the study and discussion are ROA by the sixth variable free of LDR, CAR, BOPO, NIM, NPL, and FIRM SIZE. While the rest of the words by other causes outside the model. From the calculation results, the F value is calculated significantly. This means that the value of the P value that shows the variables and LDR, CAR, BOPO, NIM, NPL, FIRM SIZE together have a significant effect on ROA. LDR variable is partial to ROA.
ANALISIS DETERMINAN EARNINGS MANAGEMENT Dwi Nugraha Widhiwaluya; Faisal Faisal
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examines the relationship between the level of leverage, free cash flow, financing requirements, auditor’s independence and audit committee independence as a determinant of earnings management behavior. This study uses discretionary accruals as a proxy on earnings management.This study uses data manufacturing companies listed in Indonesia Stock Exchange (IDX) with a selected sample by purposive sampling method with a total sample of 43 companies and data used are annual report from 2012 period until 2014. To test the effect of each independent variable on the dependent variable using multiple linear regression. The results showed that the level of leverage negatively affect earnings management behavior while financing needs positively effect on earnings management behavior.
KETERLIBATAN PEMANGKU KEPENTINGAN DALAM PELAPORAN KEBERLANJUTAN PADA PERUSAHAAN PERTAMBANGAN DAN ENERGI DI INDONESIA Shekinah Viorensi Widyakusuma; Faisal Faisal
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to find out how mining and energy companies in Indonesia engage with their stakeholders through the Stakeholder Engagement Strategy as well as the differences between the engagement strategies used by mining and energy companies to improve their sustainability reports through a stakeholder engagement matrix.The researcher uses a documentation technique method on Indonesian mining and energy sector that publishes a sustainability report in the Global Reporting Initiative (GRI). The final sample size for this research is 12 companies with a total of 12 reports that meet the sample selection criteria in 2017. The test uses the content analysis method.The results of the study show that by using a stakeholder information strategy, companies disclose their involvement with stakeholders at the first level, namely the information strategy by 43% of their total actions. Meanwhile at the second level, namely the response strategy by 42%, and finally the third level engagement strategy by 16%. The results of the stakeholder engagement matrix show that 6 out of 12 sample companies have disclosed higher levels of involvement and stakeholders. Meanwhile, there are 2 companies that are very lacking in disclosing their involvement and stakeholders.
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