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All Journal AKUNTABILITAS Wahana Riset Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Profita : Komunikasi Ilmiah dan Perpajakan Journal of Accounting Auditing and Business EkBis: Jurnal Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic economy and Community Engagement Journal of Accounting Inquiry Aktsar: Jurnal Akuntansi Syariah BISNIS : Jurnal Bisnis dan Manajemen Islam
Sofyan Hadinata
Universitas Islam Negeri Sunan Kalijaga
Religion Economics, Econometrics & Finance Social Sciences

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What Shapes the Perceived Quality of Local Government Financial Reports? Evidence from the Special Region of Yogyakarta Ridha, M. Arsyadi; Yoananda Aurora Salsabila; Hadinata, Sofyan
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.2.122-136

Abstract

Purpose: This study aims to examine the key factors influencing the perceived quality of local government financial reports, focusing on internal stakeholder perceptions of decision usefulness, public accountability, and transparency. Method: A quantitative research approach was employed using a survey method. The population comprised all local government units (Organisasi Perangkat Daerah or OPD) in the Special Region of Yogyakarta, with purposive judgment sampling used to select relevant departments and agencies. The respondents were finance and accounting personnel within each sampled OPD. Data were collected through structured questionnaires and analyzed using WarpPLS 7.0 to assess the measurement model and test the proposed hypotheses via structural equation modeling (SEM). Findings: The results reveal that perceived decision usefulness, accountability, and transparency each have a significant and positive effect on the perceived quality of financial reports. These findings suggest that internal users’ judgments of report quality are strongly influenced by how well financial information supports managerial decisions, fulfills accountability expectations, and communicates financial realities transparently. Novelty: This study contributes to the public sector accounting literature by integrating three theoretical perspectives, decision-usefulness theory, public accountability theory, and transparency theory, to explain variation in perceived financial reporting quality. By focusing on the perceptions of internal stakeholders in local government, the study offers a contextualized understanding of how technical and normative dimensions of reporting shape quality assessments in a decentralized public finance environment.
Peran Reward dan Komitmen Organisasi Terhadap Niat Whistleblowing: Sebuah Studi Eksperimen Hadinata, Sofyan; Mustika Azzahrah
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.56

Abstract

Studi ini bertujuan untuk menguji peran penghargaan (reward) dan komitmen organisasi terhadap niat whistleblowing, dan peran reward terhadap niat whistleblowing ketika anggota organisasi memiliki komitmen organisasi yang rendah. Penelitian ini menggunakan model eksperimen tulen dengan partisipan mahasiswa Program Studi Akuntansi Syariah. Design eksperimen yang digunakan adalah between subject 2x2. Hasil diperoleh dari penggunaan Analisis Varian (ANOVA). Penelitian ini menghasilkan tiga temuan. Pertama, hasil penelitian menunjukkan bahwa anggota organisasi akan cenderung melakukan whistleblowing jika ada suatu penghargaan (reward). Kedua, komitmen organisasi memiliki pengaruh terhadap niat whistleblowing. Ketiga, hasil penelitian menunjukkan bahwa ketika anggota organisasi memiliki komitmen organisasi yang rendah, mereka akan cenderung melakukan whistleblowing jika ada penghargaan (reward) yang diberikan.
Tingkat Pengembalian (Return), Risiko, dan Koefisien Variasi pada Saham Syariah dan Saham Nonsyariah Hadinata, Sofyan
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5089

Abstract

The purpose of this study is to analyze the differences in the rate of return, risk, and coefficient of variation between sharia shares and non-sharia shares. This study uses a quantitative approach with the Mann-Whitney U Test. The population of this study is companies listed on the Indonesia Stock Exchange in 2017. Sharia shares refer to companies that listed in the Jakarta Islamic Index (JII) in the period 2017. The selection of samples uses purposive sampling. There are 24 sharia shares issuers, while non-Islamic shares are 8 issuers. The results of the study show that there is no difference in the level of weekly returns between sharia and non-sharia shares. As for the risks and the coefficient of variation statistically there is a difference between sharia shares and non-sharia shares
Relevansi Nilai Informasi Akuntansi Pada Laba, Nilai Buku, dan Arus Kas Operasi: Kasus di Perbankan Indonesia Hadinata, Sofyan
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.7846

Abstract

This study aims to examine the relationship between capital markets and accounting information in Indonesian banking. Specifically, this study examines the value relevance of earnings, book values, and operating cash flows. Using a sample of banks listed on the Indonesia Stock Exchange from 2014 to 2018, this study accommodates the documented accounting information in the context of developing markets using stock prices of four months after year-end as a dependent variable. Sampling using a purposive sampling method. This research obtained 35 companies used in this study sample. This study uses panel data regression techniques with the Generalized Least Square (GLS) analysis approach. This study indicates that earnings and book value statistically have a positive effect on stock prices. Meanwhile, operating cash flow has no statistical effect on stock prices. This study also shows that earnings more value-relevant than other variables.
Fraud Hexagon Theory dalam Memprediksi Financial Statement Manipulation: Bukti dari Perusahaan Properti dan Real Estate yang Terdaftar di ISSI Mustafa, Zulhikmah Putri; Hadinata, Sofyan
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.27504

Abstract

This study investigates the effect of fraud hexagon theory on financial statement manipulation. The six variables of the fraud hexagon theory consist of stimulus, capability, collusion, opportunity, rationalization, and ego. Property and real estate companies included in the calculation of the Indonesian Sharia Stock Index (ISSI) for the 2016-2022 period are the objects of this study. The data sources were taken from the company's annual report and financial statement. The sampling technique uses purposive sampling or by determining certain criteria. From this sampling, 126 company-year observations were obtained. A logistic regression analysis technique was used to analyze the data. The results of the data testing showed that rationalization had a positive effect on the manipulation of financial statements. Meanwhile, the other five variables, namely stimulus, capability, collusion, opportunity, and ego, failed to predict financial statement manipulation.
FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD Siddiq, Faiz Rahman; Hadinata, Sofyan
BISNIS Vol 4, No 2 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i2.2692

Abstract

The financial statements will become more qualified in thepresentation if the presentation is based on qualitativeelements, among others: easy to understand, reliable,comparable (comparable), and relevant. The financialstatements are presented to stakeholders, namely:management, employees, investors (shareholders), creditors,suppliers, customers, and government. Fraudulent financialreporting was a deliberate attempt by the company to deceiveand mislead the users of financial statements, especiallyinvestors and creditors, to present and manipulate the materialvalue of the financial statements. Manipulation gain profit(earnings manipulation) for the company's desire that the stockremains attractive to investors. Fraud triangle theory expressedby Cressey later developed by Wolfe and Hermanson (2009)with theory. Fraud diamond diamond fraud theory consisted offour fraud risk factors are pressure, opportunity, rationalizationand capability. Diamond fraud theory can be used in predictingfraud in proksikan with earnings management.
Co-Authors Ahmad Ridwan Diah Anggari Hardianti Dwi Marlina Wijayanti Faiz Rahman Siddiq Java Mahbubillah Nibras Juliati Juliati Lailatis Syarifah M. Arsyadi Ridha Muhammad Yusuf Shalihin Muhfiatun, Muhfiatun Mustafa, Zulhikmah Putri Mustika Azzahrah Prasojo Prasojo Rizky Aulia Siddiq, Faiz Rahman Siddiq, Faiz Rahman Yoananda Aurora Salsabila