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All Journal Journal of Accounting and Investment Fokus Ekonomi Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research EPSILON: Journal of Electrical Engineering and Information Technology
MUCHAMAD SYAFRUDDIN
Universitas Diponegoro
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering

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 1 
REAKSI PASAR TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN : STUDI DI BURSA EFEK JAKARTA MUCHAMAD SYAFRUDDIN
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 (2035.886 KB)

Abstract

The primary objective of this study is to investigate whether there is market reaction to the timelines of financial report submission. Market reaction is surrogated by the impact the firms no to submit financial report on timelines on the quality of earnings information/ERC (hypothesis 1). Secondary objectives of this study is to investigate whether there is impact degree of persistence, growth, and predictability on the quality of earnings information/ERC (hypothesis 2). The second secondary objectives of this study is in investigate whether there is impact degree of risk (β) on the quality of earnings information/ERC (hypothesis 3). The third secondary objectives of this study is to investigate whether there is impact firm size on the quality of earnings information/ERC (hypothesis 4). To conclude all of the objectives mentioned above, in model 1, cumulative abnormal returns 1 (CAR1) are regressed on dummy (D), unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication risk (β) and unexpected earnings (MUE). Furthermore, in model 2, cumulative abnormal returns 2 (CAR 2) are regressed on dummy (D) and unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication of risk (β) and unexpected earnings (MUE) and multiplication of firm size (FZ) and unexpected earnings (MUE). While in model 1, cumulative abnormal returns (CAR 1) are measured using event windows, from 5 days before to 5 days after the submission of financial report [-5, +5], in model 2, cumulative abnormal returns (CAR 2) are measured using event windows, from 10 days before to 10 days after submission of financial report [-10,+10]. Chow F-test is also used to conclude whether there is impact the firms not to submit financial report on timelines on the quality of earnings information. This study uses the sample of 82 firm years of manufacturing firms listed on the Jakarta Stock Exchange. This study uses one observation periods, 1998-2001 with 82 cases. The results of this study shows that the null hypothesis 1,2 and 3 can be rejected on both model 1 and model 2. Inversely, this study shows that the null hypothesis 4 can not be rejected on both model 1 and model 2. The Chow F-test shows that the firms not to submit financial report on timelines impacts on the quality of earnings information/ERC.
Reaksi Pasar terhadap Ketepatwaktuan Penyampaian Laporan Keuangan Muchamad Syafruddin
Journal of Accounting and Investment Vol 7, No 2: July 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.905 KB)

Abstract

The primary objective of this study is to investigate whether there is market reaction to the timeliness of financial report submission. Market reaction is surrogated by the impact the firms no to submit financial report on timelines on the quality of earnings information/ERC (hypothesis 1). Secondary objectives of this study is to investigate whether there is impact degree of persistence, growth, and predictability on the quality of earnings information/ERC (hypothesis 2). The second secondary objectives of this study is to investigate whether there is impact degree of risk (β) on the quality of earnings information/ERC (hypothesis 3). The third secondary objectives of  this study is to investigate whether there is impact firm size on the quality of earnings information/ERC (hypothesis 4). To conclude all of the objectives mentioned above, in model 1, cumulative abnormal returns 1 (CAR 1) are regressed on dummy (D), unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication of risk (β) and unexpected earnings (MUE), and multiplication of firm size (FZ) and unexpected earnings (MUE). Furthermore, in model 2, cumulative abnormal returns 2 (CAR 2) are regressed on dummy (D), unexpected earnings (MUE), multiplication of dummy (D) and unexpected earnings (MUE), multiplication of market book value (MBV) and unexpected earnings (MUE), multiplication of risk (β) and unexpected earnings (MUE), and multiplication of firm size (FZ) and unexpected earnings (MUE). While in model 1, cumulative abnormal returns (CAR 1) are measured using event windows, from 5 days before to 5 days after the submission of financial report [-5,+5], in model 2, cumulative abnormal returns (CAR 2) are measured using event windows, from 10 days before to 10 days after the submission of financial report [-10,+10]. Chow F-Test is also used to conclude whether there is impact the firms not to submit financial report on timelines on the quality of earnings information. This study uses the sample of 82 firm years of manufacturing firms listed on the Jakarta Stock Exchange. This study uses one observation periods, 1998 – 2001 with 82 cases. The results of this study shows that the null hypothesis 1, 2  and 3 can be rejected on both model 1 and model 2. Inversely, this study shows that the null hypothesis 4 can not be rejected on both model 1 and model 2. The Chow F-Test shows that the firms not to submit financial report on timelines impacts on the quality of earnings information
PENGARUH RISIKO PERUSAHAAN PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN Muchamad Syafruddin; Haryani Haryani
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 17, No 1: Juni 2022
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.17.1.18-39

Abstract

This study aims to provide a deeper explanation regarding the Effect of of Corporate Social Responsibility on Corporate Financial Performance with Risk as a Mediating Variable.The population in this study are companies in the few sectors in natural resource industry listed on the Indonesia Stock Exchange (IDX) from 2011 to 2019, especially in mining, agriculture and basic industries’s sectors. This study uses secondary data and purposive sampling method as a method of selecting samples. Also, this study uses PLS (Partial Least Square) analysis as model data analysis.The results showed that CSR has a positive effect on CFP, CSR has a positive effect on company risk and company risk has an effect as a mediatingvariable between CSR and CFP.
Pengaruh Moderasi Dinamika Lingkungan pada Sistem Kontrol Akuntansi dan Kinerja Perusahaan Muchamad Syafruddin
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.53

Abstract

Contingency theory posits a strong relationship between accounting control system and organizational performance. In the past empirical studies, there were some contextual factors that moderating those relationship. The current study postulates and tests the moderating effect of environmental dynamism on the accounting control systems and performance nexus. The study finds that estimation result supports the hypothesis that there is moderating effect of environmental dynamism on the accounting control system and firm’s performance.
Simulasi Pengaman Pada Saluran Kabel Tegangan Tinggi Berupa Line Current Differential (LCD) Berbasis Arduino Mega 2560 Dengan Tampilan Human Machine Interface dan Notifikasi Blynk Fakhruddin Mangkusasmito; Eko Ariyanto; Muchamad Syafruddin
EPSILON: Journal of Electrical Engineering and Information Technology Vol 19 No 3 (2021): EPSILON: Journal of Electrical Engineering and Information Technology
Publisher : Department of Electrical Engineering, UNJANI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55893/epsilon.v19i3.73

Abstract

Power transmission protection is a system that serves as a safety in the electrical equipment of a transmission network so that the process of channeling electrical energy to the consumer can run well. The power transmission system of the generating system can be through Extra High Voltage Overhead Line, High Voltage Overhead Line, and High Voltage Underground Cable. In each transmission line is required protection system that can protect the electricity distribution process to the consumer. High voltage underground cable is a transmission system that delivers electrical energy through a cable that is buried in the ground. Although it is in the ground and protected by an excellent insulation system, but does not escape also from the occurrence of interference. In the land cable channel protection system is known as the Line Current Differential (LCD) which is a protection system that works under Kirchoff Law 1 by comparing incoming flows and exiting flows, with uptime instantaneously. This research made a simulation of such system, using Arduino Mega 2560 and be equipped with Internet of Things (IoT) monitoring using Blynk. The test result indicated that the system can work properly
Co-Authors Eko Ariyanto Fakhruddin Mangkusasmito Haryani Haryani