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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 | 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 | 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.
PERAN KOMITE CSR DALAM MEMODERASI HUBUNGAN KARAKTERISTIK DEWAN DIREKSI TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020-2024) Azza Rosyadi Zarkani; Faisal Faisal
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the impact of board of directors’ characteristics-board size, diligence, diversity, and tenure on environmental disclosure, alongside the moderating role of the Corporate Social Responsibility (CSR) Committee. Integrating the Behavioral Theory of the Firm and Upper Echelons Theory, it investigates how internal governance drives sustainability transparency.                    Focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, a purposive sample of 48 companies (240 observations) was analyzed. Secondary data from annual reports, sustainability reports, and Bloomberg Terminal were tested using multiple linear regression and Moderated Regression Analysis (MRA) based on GRI 300 standards.                                                                                                                        The findings reveal that board diligence significantly and positively impacts environmental disclosure, while board tenure has a significant negative effect; board size and diversity show no effect. Furthermore, the CSR Committee fails to moderate these relationships, concluding that its establishment in Indonesian manufacturing firms remains largely symbolic (decoupling) for formal regulatory compliance.
PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN DENGAN SKOR PENGUNGKAPAN ESG SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2019-2023) Eulis Teti Hermayanti; Faisal Faisal
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of earnings management on financial performance, with ESG disclosure scores as a moderating variable. The dependent variables include ROA, ROE, and Tobin’s Q, while earnings management is measured using the Modified Jones Model (Dechow et al., 1995). ESG disclosure scores are obtained from Bloomberg.The sample consists of manufacturing companies listed on Indonesia Stock Exchange from 2019 to 2023, selected using purposive sampling, resulting in 90 firm-year observations. Data were analyzed using multiple regression analysis and Moderated Regression Analysis (MRA) with the absolute difference method. All analysis were conducted using SPSS version 26.The result indicate that earnings management negatively affects ROA and ROE, but has no significant effect on Tobin’s Q. Furthermore, ESG disclosure scores do not moderate the relationship between earnings management and financial performance.
PERAN FINTECH DALAM MEMODERASI PENGARUH PENGUNGKAPAN RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Alexandra Christina Rattu; Faisal Faisal
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence regarding the effect of financial risk disclosure on financial performance, as well as the moderating role of FinTech Adoption in banking companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using the purposive sampling method and consisted of 40 conventional commercial banks during the 2020–2023 period, resulting in a total of 160 observations. The research data were obtained from the annual reports of the banking companies.This study employed a quantitative method using multiple linear regression analysis and Moderated Regression Analysis (MRA). The independent variable in this study was financial risk disclosure, the dependent variable was financial performance, and FinTech Adoption served as the moderating variable. This study also used control variables, namely firm size, leverage, external regulation, and audit quality.The results indicate that financial risk disclosure does not have a significant effect on banks’ financial performance. FinTech Adoption was proven to significantly moderate the relationship between financial risk disclosure and financial performance with a negative direction, thereby weakening the relationship. Among the control variables, leverage has a negative and significant effect, while audit quality has a positive and significant effect on financial performance. These findings indicate that financial risk disclosure has not yet become a sufficiently strong factor in improving banks’ financial performance, while a high level of FinTech adoption may increase information complexity, exposure to new risks, and pressure on profitability, thereby reducing the effectiveness of risk disclosure in improving financial performance. This study provides empirical evidence regarding the moderating role of FinTech in the relationship between financial risk transparency and financial performance in Indonesia’s banking sector.
Co-Authors Alexandra Christina Rattu Alfita Rakhmayani Andre Falendro Azza Rosyadi Zarkani Benny Yosua Ridwan Cut Sri Firman Hastuti Dana Manggala Atmaja Herlambang Dewi Puji Lestari Dwi Nugraha Widhiwaluya DYAH SIH RAHAYU Ernawati Ernawati Eulis Teti Hermayanti 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 Rifki Ahmad Pratama Salma Azzahra Kurnia Shekinah Viorensi Widyakusuma Tarisa Natakusumawati Tarmizi Achmad Titik Sukmawati Tri Jatmiko Wahyu Prabowo Vena Gustian Vira Fortuna Widyaningrum Wilkinson Mardika Yohanes Suhardjo Ziana Trifinta Rizqiani