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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 Apssai Accounting Review (ApAR)
FAISAL
Accounting Department, Faculty Of Economics And Business Diponegoro University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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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.
PENGARUH TATA KELOLA PERUSAHAAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Maulana Hafizh Dimasyqi; Faisal Faisal
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance, profitability, and firm size on firm value where the variables used in this study are the dependent variable (firm value) and the independent variable (corporate governance consisting of managerial ownership, institutional ownership, and board). independent commissioners, as well as profitability and company size).The population in this study are all sectors listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was taken by using purposive sampling method. Based on the purposive sampling method, the samples obtained were 103 companies for three consecutive years (2017-2019). The analytical method used in this research is multiple linear regression analysis.The results in this study indicate that managerial ownership, independent board of commissioners, profitability, and firm size have a positive effect on firm value, while institutional ownership has a negative effect on firm value.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP KINERJA PERUSAHAAN SEKTOR NON KEUANGAN Allgamanora Hayundaniswara; Faisal
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.174 KB) | DOI: 10.26418/apssai.v1i2.9

Abstract

The study examines the correlation between working capital management, profitability, firm value, and stock return volatility. The sample consists of 115 non-financial companies listed on the Bloomberg database in 2018. The results reveal that networking capital has a negative and significant effect on profitability, firm value and stock return volatility, indicating that managers need to make decisions to increase their profitability while controlling risk. The results contribute to the literature on the role of working capital in profitability, firm value, and stock return volatility. It also provides benefits to related managerial managers considering working capital management to overcome the trade-off decisions to increase profitability while reducing the company's potential risk.
ANALISIS PENGUNGKAPAN SUSTAINABLE DEVELOPMENT GOALS (SDGS) PT. GAS NEGARA Tbk. TAHUN 2016-2020 BERDASARKAN STANDAR GLOBAL REPORTING INITIATIVE (GRI) Wilkinson Mardika; Faisal Faisal
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the disclosure of the Sustainable Development Goals as reflected in the PT Perusahaan Gas Negara Tbk Sustainability Report based on the GRI Standards for the 2016-2020 period. This type of research is qualitative research. The research method used is the Content Analysis method. The data collection technique used is documentation, collecting relevant data and information sourced from literature studies and internet searching in order to obtain information that can be useful for conducting research. The conclusion based on the results of the study shows that based on the rankings in Table 3.2, the Suistainability Reporting Disclosure Predicate in the 2016 period is categorized as uninformative with an average value of 28% from data processing, in the 2017 period it is categorized as uninformative with an average value of 39% from data processing. , in the 2018 period it is also still categorized as uninformative with an average value of 39% data processing. Meanwhile, in the 2019 period, it was categorized as less informative with an average value of 52% from data processing. For the 2020 period, it can be categorized as informative with an average value of 71% of data processing. In the report found inaccuracies in some of the disclosures reported. It is hoped that PT Perusahaan Gas Negara Tbk will report more fully, especially related to specific topics such as economic, environmental, and social topics in order to be better in the future.
THE INFLUENCE OF IMPLEMENTATION AND QUALITY OF INTEGRATED REPORTING ON EARNINGS QUALITY WITH AGENCY COST AS THE MODERATING VARIABLE Dana Manggala Atmaja Herlambang; Faisal Faisal
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the effect of the implementation of integrated reporting and the quality of integrated reporting on earnings quality and the effectiveness of integrated reporting implementation on earnings quality, depends on agency cost. This study uses the dependent variable Earnings Quality; independent variable Integrated Reporting Implementation and Quality; Agency Cost moderating variable; and Corporate Governance control variable.The population in this study consists of mining companies in Indonesia Stock Exchange for the period 2017-2020. The number of companies studied were 47 companies with a total of 188 data. This study used moderated regression analysis for hypotheses testing. The results of this study show that the implementation and quality of Integrated Reporting has a significant negative effect on earnings quality. Meanwhile, agency costs managed to moderate the relationship between the application of Integrated Reporting to earnings quality.
Analysis of the Relationship Between Cost Stickiness and Financial Reporting Quality in the Indonesian Stock Exchange (Study in Manufacturing Sector Companies in 2018) Tarisa Natakusumawati; Faisal Faisal
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the relationship between financial statements and cost stickiness in companies listed on the Indonesia Stock Exchange. The study used all data from manufacturing companies registered in Indonesia in 2018. The data collection method was carried out by means of documentation study and literature study. Data were analyzed using descriptive statistical tests, classical assumption tests, hypothesis tests, multiple regression analysis tests and goodness of fit tests, using the IBM SPSS 23 software. The results in this research showed that the raw material cost stickiness (MCA) had a significant positive effect on the level of disclosure of corporate financial statements (FRQ). However, administrative cost stickiness (ACA), sales cost stickiness (SCA) and labor cost stickiness (LCA) do not have a significant effect on the level of disclosure in the company's financial statements in the manufacturing sector.
PENGARUH KEADILAN PAJAK, SISTEM PERPAJAKAN, DISKRIMINASI PAJAK DAN ETIKA UANG (MONEY ETHIC) TERHADAP NIAT WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi Terdaftar di KPP Pratama Semarang Candisari) Salma Azzahra Kurnia; Faisal Faisal
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze factors affect taxpayer’s intention about the tax evasion. These factors are the fairness, tax system, discrimination and money ethic against the taxpayer’s Intention about the tax evasion. The population in this study are individual taxpayers who registered in KPP Pratama Semarang Candisari. In this research used primer data include questionnaires, which are distributed via google forms to personal obligation tax. The sample technique in this study is determined by sampling convenience method. The data were analysed by SmartPLS 3.0.      The results of this study show that the fairness, tax systems, discrimination and money ethic have a positive and significant effect on taxpayer’s intention about the tax evasion. These findings suggest that tax evasion is viewed as unethical acts. Direktorat Jenderal Pajak needs to hold socialization that tax revenue are importance for the development in order to increase awareness of taxation, especially in Semarang.
PENGARUH CEO OVERCONFIDENCE DAN INVESTOR INSTITUSIONAL TERHADAP RISIKO PERUSAHAAN Ernawati Ernawati; Faisal Faisal
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of CEO overconfidence and institutional investors on company's risk. The population in this study were non-financial companies listed on the Indonesia Stock Exchange in 2016. Based on the sampling process, the total sample used in this study amounted to 263 companies. Data analysis was performed using SPSS 21 software. The analysis performed included descriptive analysis, classical assumption test, ordinary least square, and Moderated Regression Analysis. The results show that CEO overconfidence has not affect  company's risk. Also, institutional investors, both active and passive, have not reduce company risk.
PENGARUH MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI OLEH PERTUMBUHAN PENJUALAN Nia Febriyanti; Faisal Faisal
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of tax avoidance on the earnings management which moderated by sales growth. The independent variable in this study is earnings management. The dependent variable in this study is tax avoidance and the moderating variable is sales growth. Control variables in this study are firm size, leverage, return on asset, growth potential, asset tangibility, liquidity, and age. The population in this study was listed manufacturing company in Indonesia Stock Exchange (IDX) within the year of 2017-2020. The purposive sampling method was used in this study. The total sample was used in this study 236 observations, which came from 59 companies. The hypothesis was tested by Moderated Regression Analysis. The conclusion from the results show that earnings management has a positive significant effect on tax avoidance. Moreover, sales growth moderated the relationship between earnings management on tax avoidance. In addition, control variables from leverage, growth potential, asset tangibility, liquidity has a positive significant on tax avoidance. Meanwhile, firm size and profitability has a negative significant on tax avoidance.
PENGARUH KOMPARABILITAS LAPORAN KEUANGAN, KUALITAS PENGUNGKAPAN, DAN KENDALA PEMBIAYAAN TERHADAP KEPEMILIKAN KAS PERUSAHAAN Ziana Trifinta Rizqiani; Faisal Faisal
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of disclosure quality and financing constraints. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The research sample was 280 companies. This research used multiple regression in analyzing the data. The results show that financial reporting comparability has a significant negative effect on corporate cash holdings. The results also show that disclosure quality and financing constraints have mediating role in the relationship between accounting comparability and cash holdings.
Co-Authors Alfita Rakhmayani Allgamanora Hayundaniswara 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 Ziana Trifinta Rizqiani