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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Diponegoro Journal of Accounting Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal)
Fuad Fuad
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Diponegoro Journal of Accounting

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ANALISIS HUBUNGAN ANTARA CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2009 - 2011) Sonni Handoko; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to investigate the influence of corporate governance (managerial ownership, institutional ownership and proportion of board of independent commissioners) on intellectual capital (VAICTM). and the influence of the intellectual capital and corporate governance on corporate performance (ROA and M/B). In addition, this study examine whether the intellectual capital may mediate the association of corporate governance on corporate performance.The population in this study is a manufacturing company which listed on the Indonesia Stock Exchange in the year 2009-2011. 66 observed samples obtained by using purposive sampling method. The method of analysis used in this study is multiple linear regression analysis and sobel test with SPSS software.The results showed that corporate governance proxied by managerial ownership and institutional ownership doesn’t affect positively to intellectual capital, while proportion of board of independent commissioners positive influence on intellectual capital. Intellectual capital and corporate governance proxied by institutional ownership has a positive influence on corporate performance, while managerial ownership and proportion of board of independent commissioners has no effect on corporate performance. Sobel test results intellectual capital can’t mediate the association of corporate governance on corporate performance.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN PENGUNGKAPAN INFORMASI SOSIAL DAN LINGKUNGAN (Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012) Andi Rachmanda; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms on the policy of social and environmental disclosure.  Indicators used to measure corporate governance mechanisms in this study is the proportion of independent board, the structure of the Chief Risk Officer (CRO), managerial ownership, board size, independence of the audit committee, the board of commissioners meeting frequency, as well as the nomination and remuneration committee.  While social and environmental disclosure as the dependent variable was measured using  amount disclosure items appropriate with the Global Reporting Initiative (GRI) G3.1 index.  In addition, this study also added two control variables are firm size firm size and leverage. This study uses secondary data with entire population of banking companies listed in the Indonesia Stock Exchange (BEI) in 2008-2012.  The method used to determine the sample using purposive sampling.  The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions. The results of hypothesis testing showed that the proportion of independent board negatively affects the social and environmental disclosure.  Other results noted that the structure of the CRO, managerial ownership, as well as the nomination committee and remuneration positive effect on social and environmental disclosure.  While the size of the board of directors, audit committee independence, and the frequency of meetings of the board of commissioners did not significantly affect disclosure
PENGARUH CASH HOLDING, PROFITABILITAS, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011) Yashinta Pradyamitha Cendy; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of variable cash holding, positive changes in cash holding, profitability, and firm value to income smoothing. Based on firm size measured by using natural logarithm of total assets. This research refers to research conducted Talebnia and Darvish ( 2012), the effect of cash holdings on income smoothing in companies listed on the Tehran Stock Exchange. The sampling method used in this research is purposive sampling, that is  based on several criteria.The sample of this study are 99 sample of manufacturing and service companies (except financial service companies) listed in Indonesia Stock Exchange (IDX) 2009-2011. The analysis method of this research using multiple regression using SPSS 16. This study uses multiple regression analysis because there is a control variable. This research also use difference of regression coefficient test to examine differences between the two regression coefficients of the independent variable of manufacture and service companies to income smoothing.Based on the results of research conducted indicates that the variable holding cash, profitability, and firm size as control variables significantly influence income smoothing. Different test results show that the profitability of the regression coefficient for income smoothing has the effect of differences between manufacturing and service companies, as profits in manufacturing companies is more volatile, while profits in service firms is relatively stable, so that the tendency to make greater income smoothing in manufacturing companies . 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH Muhamad Indra Yudha Kusuma; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to provide an overview and empirical evidence on the level of implementation of accrual accounting in government, especially at the work units and examine the various factors that exist in the work units from human factors, organizational factors, and other situational factors thought to have an influence on the level implementation of accrual accounting.Data collection in this study using a questionnaire survey. The questionnaire was delivered to 156 Managers/Kuasa Pengguna Anggaran (KPA) of the government institusion in the region of KPPN Semarang I. A total of 58 questionnaires were returned and 49 questionnaires (31.41%) complete and can be processed. The data collected were processed using multiple linear regression analysis.The results of this study indicate that the implementation of accrual accounting in government is still very low. In particular, the level of implementation of accrual accounting is significantly affected by the financial staff training. However, there are no significant effect of level of education staff, the quality of information technology, consulting support, experience, educational background of the managers and the size of the work units to the level of implementation of accrual accounting.
PENGARUH TINGKAT KEMANDIRIAN DALAM MEMENUHI KEBUTUHAN FISKAL DAERAH, TINGKAT KEMANDIRIAN DALAM MENGELOLA POTENSI DAERAH DAN SiLPA TERHADAP TINGKAT KINERJA PELAYANAN PUBLIK (Studi pada Pemerintah Daerah Kabupaten/ Kota di Jawa Tengah Tahun 2006 -2012) Rofiqoh Kartikasari; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to examine the influence of autonomy level to fulfill local fiscal’s need, to examine autonomy level to manage local  potency and to examine the SiLPA to performaces level of local public service. Measurement used to measure autonomy level to fulfill local fiscal’s need by this research is proportion between PAD and DAU. While in terms of autonomy level to manage local potency, the measurement used is proportion between PAD and DBH. SiLPA in this research has no measurement since it is directly obtained from penerimaan pembiayaan. Whereas performance level of local public service as a dependent variable is measured by using proportion of capital expenditure and local expenditure.This research uses secondary data with population of all local governments in Indonesia  which report its realizations of APBD in DJPK since 2006 until 2012. Purposive sampling is a method used in order to determine research’s sample. Whereas multiple regression is used as an analysis method.The result shows that autonomy level to fulfill local fiscal’s need (TKMKF) and autonomy level to manage local potency negatively (TKMP) affect performance level of local public service (TKPP) and the SiLPA positively affect performance level of public service (TKPP). 
ANTESEDEN DAN KONSEKUENSI TINGKAT PENGUNGKAPAN INFORMASI KEUANGAN BERBASIS INTERNET: PERAN MODERASI KINERJA KEUANGAN Monica Handoko; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The rapid development of the Internet led to the emergence of a new means for the company to disclose information to shareholders. Companies can use the internet to disclose financial information to investors. This method is commonly called Internet Financial Reporting (IFR). IFR helps companies to reduce agency costs such as printing and delivery of the financial statements. IFR help companies to disseminate information of positive signals to attract investors. This study aims to analyze the factors influencing the level of disclosure of IFR, the influence of financial performance under moderate the relationship between the level of disclosure IFR and antecedents IFR and relevance of IFR for making decision of investors. The sample of this research is that companies listed on the Indonesia Stock Exchange in 2011. This study used purposive sampling method. The method of analysis used is multiple regression analysis.The results showed that company size, liquidity, company type, distribution of ownership, age listings and earnings per share effect on the level of disclosure IFR. Test results for moderating variables indicate that financial performance affects the relationship between the level of disclosure IFR and antecedents IFR. The test results for outcome variables showed that IFR relevant to making decision investor.
PENGARUH KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di BEI Tahun 2009-2011) Yulia Rachmawati; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the association between the magnitude of earnings management and auditor quality. The information asymmetry motivates management to execute manipulate performance with earnings management. Auditor quality use industry specialist auditor and big four auditor. The Modified Jones Model is used to measure discretionary accruals (the proxy for earnings management). The sample used in this research was the secondary data from annual report of non financial companies which listed on Bursa Efek Indonesia in 2009-2011. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used counts of 756 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results provide evidence that industry specialist auditor significantly influence the earnings management. Nonetheless, big four auditor wasn’t significant influence to the earnings management.
PENGARUH METODE PENGUKURAN INTELLECTUAL CAPITAL BERBASIS PASAR DAN NILAI TAMBAH TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2011) Aty Utami; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose this study is to  compare  measurement approach of intellectual capital by market based and efficiency of value added and  investigate the association between intellectual capital to corporate market performance and three profitability dimensions of  financial company’s performance: ROA, ROE, and EPS. This study used quantitative method on financial statement of manufactures listed in Indonesia Stock Exchange during 5 years period from 2007 until 2011. Three hundred and ninety four  companies were collected using purposive sampling method in this study.It is empirical study using PLS for the data analysis. The findings show that : IC which measured by market based influences positively to corporate market performance and financial company’s performance. The other method of IC measured by value added intellectual coefficient- VAIC influences positively to corporate market value and financial company’s performance. For comparison between measurement approach of IC, VAIC more accurate for investigate the association between IC and corporate market performance and financial company’s performance rather than market based approach.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA KECIL DAN MEN Linear Diah Sitoresmi; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Incapability in using accounting information is one of the factors that led to the failure of SMEs in developing their business. The purpose of this research was to determine the effect of owner’s education, business size, firm age and training on accounting on the use of accounting information by the environmental uncertainty as a moderating variable on small and medium enterprises in Semarang. The population in this research are members of KUB Sido Rukun Semarang. The sampling method using Simple Random Sampling amounted to 51 owner or manager of the company. The data was collected by distributing questionnaires to the owners/managers of small and medium enterprises. Techniques of data analysis using multiple linear regression analysis and residual test. Results of this research indicate that owner’s education, business size, firm age and training on accounting significantly effect on use of accounting information. Environmental uncertainty doesn’t moderate the effect of owner’s education, business size, firm age and training on accounting on the use of accounting information.
LOVE OF MONEY, ETHICAL REASONING, MACHIAVELLIAN, QUESTIONABLE ACTIONS : THE IMPACT ON ACCOUNTING STUDENTS’ ETHICAL DECISION MAKING BY GENDER MODERATION Ratih Yeltsinta; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze whether there is a relationship between the level of love of money, ethical reasoning, Machiavellian on questionable actions in accounting students to ethical decision making in accounting violations by gender moderation. The samples were taken by using the method of data collection is called purposive sampling. The samples used as many as 30 respondents. The data obtained were analyzed using analysis techniques PLS (Partial Least Square) via software SmartPLS. The results of this study indicated that there is a relationship between the level of  love of money on accounting students to ethical reasoning and Machiavellian level as well as the relationship between ethical reasoning and Machiavellian against questionable action. The results also showed that the action of questionable actions also affect how accounting students make ethical decisions accounting violations. However, gender differences between male and female accounting students do not moderate the relationship between the love of money, ethical reasoning, Machiavellian, and questionable actions.
Co-Authors Andi Rachmanda Anton Wibisono Aty Utami Boihaki Boihaki Cut Yusnidar Dwi Ratmono Faisal Faisal Farisa Mardiana Rahma Kinantya Komala Nur Shabrina Ledhyane Ika Harlyan Linear Diah Sitoresmi Monica Handoko Muhamad Indra Yudha Kusuma Muhammad Arif Rahman Ratih Yeltsinta Rofiqoh Kartikasari Sonni Handoko Teuku Isnaini Wahida Kartika Sari Yashinta Pradyamitha Cendy Yuda Pamungkas Yulia Rachmawati Yuserrie Zainuddin