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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting The Journal of Experimental Life Sciences (JELS) Jurnal Keuangan dan Perbankan Jurnal Filsafat Trikonomika: Jurnal Ekonomi Research Journal of Life Science Journal of Environmental Engineering and Sustainable Technology JFMR (Journal of Fisheries and Marine Research) Jurnal Bioedukatika EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Proaksi Jurnal Agroplasma Matan: Journal of Islam and Muslim Society Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research LEGAL BRIEF Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Kewarganegaraan Journal of Economics Research and Social Sciences Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research Jurnal Suara Politik

Fuad Fuad

Accounting Department, Faculty Of Economics And Business, Diponegoro University

Author-ID : 267955

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Ucapan Terima Kasih Reviewer Vol 4 No 2 fuad, fuad
JURNAL BIOEDUKATIKA Vol 4, No 2 (2016)
Publisher : Universitas Ahmad Dahlan

KEBENARAN ILMIAH DALAM PEMIKIRAN THOMAS S. KUHN DAN KARL R. POPPER: SUATU KAJIAN HERMENEUTIKA DAN KONTRIBUSINYA BAGI MASA DEPAN ILMU Fuad, Fuad; Wibisono S., Koento; Hadi, P. Hardono
Jurnal Filsafat "WISDOM" Vol 25, No 2 (2015)
Publisher : Fakultas Filsafat, Universitas Gadjah Mada Yogyakarta

The scientific truth can be identified on the Kuhn's normal science as a period of scientific progress, and on the Popper's verisimilitude (the truthlikeness). The Kuhn's thought is a phenomenological hermeneutics due to his understanding of the scientific truth according to the phenomenon of scientific progress, and otherwise, the Popper's is an ontological hermeneutics which acknowledges the absolute truth beyond the scientific explanation. The essential similarity of Kuhn and Popper's hermeneutics is justifying the scientific truth as a relative ideal one (never be the absolute one), and the fundamental difference of both of them caused by Kuhn's hermeneutics based on a descriptive approach and Popper's by the normative one. The Kuhn and Popper's hermeneutics can be contributed to be a philosophical foundation of science, namely: the scientific investigation area (ontological foundation), the dialectic of scientific progress (epistemological foundation), and toward the absolute-transcendental truth (axiological foundation). The hermeneutics can also be contributed to reintegrate science and philosophy, as a correlation and interconnection entity of empirical and metaphysical dimension, and can spontaneously be an understanding frame of the demarcation of science (a system of empirical knowledge) and philosophy (a system of metaphysical one). The hermeneutics can be contributed to implement the integration of Natural Sciences and Humanities (and Social Sciences) in Indonesia, as an IPTEK development strategy which is relevant to the ethical values of the Pancasila's.

THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT Supriyaningsih, Supriyaningsih; Fuad, Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Â Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.

DAMPAK KONSERVATISME AKUNTANSI DAN STRUKTUR KEPEMILIKAN TERHADAP RELEVANSI INFORMASI AKUNTANSI Fuad, Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to figure out the impactof ownershipstructure and accounting conservatism on thevalue relevance of accounitng information. Besides, this study also tests the efficiency of return inreflecting firmsâ€™ future profitability. Results of the study imply that firms with higher institutionalownership has more capability in predicting future profitability. Finally, current study alsofiguresout that the information content of accounting information is slightly faster in the firms withmore conservative accounting policies.Keyword:accounting conservatism, ownership structure, accounting information

PENGARUH PENGUNGKAPAN SOSIAL DAN LINGKUNGAN TERHADAP ASIMETRI INFORMASI BAGI INVESTOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013) Febi Almira, Lida; Fuad, Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1279.982 KB)

This research aimed to examine the effect of disclosure of social and environmental disclosure to the asymmetry of information in the annual report issued by the company. This research examinedthe annual reports of 100 companies that perform voluntary disclosure is disclosure of social and environmental disclosure in the Indonesia Stock Exchange since 2012-2013. Disclosure of socialand environmental disclosure be investigated by using the method of content analysis. The research uses secondary data based on random sampling method. Method of data processing using a linear OLS regression with a significant level of 10%. The results show that the disclosure of social andenvironmental disclosure affect the asymmetry of information in the annual report and each disclosure have a negative direction, which means the higher the disclosure of social andenvironmental disclosure will reduce the asymmetry of information.

PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP PERUSAHAAN YANG MENGALAMI KESULITAN KEUANGAN (FINANCIAL DISTRESS) Sastriana, Dian; Fuad, Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.661 KB)

This study aimed to examine the effect of corporate governance and firm size for firms experiencing financial distress at non-financial companies. corporate governance used in this study is divided into five variables: the number of board of directors, the number of independent board, institutional ownership, managerial ownership, and the number of audit committee members. The other variable is firm size. This study also uses the control variables of leverage and liquidity. This study uses all firms are listed in the Indonesia Stock Exchange (IDX). The data obtained from the annual report and the Indonesian Capital Market Directory (ICMD) the period of 2009 to 2012. The data in 2009, 2010, and 2011 are used to predict financial distress at 1 year after the year of 2010, 2011, and 2012. The data were analyzed using logistic regression model. Results of this study showed that the variables that significantly influence the company experiencing financial distress only variable number of board of directors and the number of audit committee members. While the number of independent board variables, institutional ownership, managerial ownership and firm size do not have a significant influence on companies experiencing financial distress.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI REPORTING DELAY : STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Donabella, Alfa Angelina; Fuad, Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.897 KB)

Corporate managers tend to do reporting delay when there is bad news in the financial statements. On the other hand investors will delay investment decisions until they obtain information in the financial statements. Accordance with the signaling theory, described by Spence, stating that investors acknowledge the elements in the financial statements as a signal describing a variety of things in the company, moreover the reporting delay can be used as a signal by investors in the initial investment decision. Thus, this study aims to determine the factors that encourage the company doing the reporting delay by using empirical studies on banking companies listed in Indonesia Stock Exchange 2010-2013.This study used secondary data from the financial statements of 39 banking companies on the Indonesia Stock Exchange website during 2010-2013. The data were analyzed using multiple linear regression with audit delay, audit opinion and improvement of audit opinion as independent variables, as well as the audit committee as a moderating variable in relation to the audit delay and reporting delay.The results of this study are consistent with the existing literature, the audit opinion and improvement of audit opinion negatively affect the reporting delay. While the audit delay does not significantly affect the reporting delay, as well as the audit committee can not moderate the relationship between audit delay and the reporting delay.

Determinants of the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange Fuad, Fuad; Yuliadi, Imamudin
Journal of Economics Research and Social Sciences Vol 5, No 1 (2021)
Publisher : Program Studi Ekonomi FEB UMY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jerss.v5i1.11002

The stock market is one of the essential components of Indonesia's economy. As the market's improvement is quite acceptable nowadays, some macro variables affect stock price volatility. Therefore, research on the determinant of the Indonesian composite index is required. This study aims to determine the effect of world oil prices and macroeconomic variables on the Composite Stock Price Index. The variables used in this study are inflation, exchange rates, interest rates, and world oil prices. This study uses secondary data and time series from January 2015 to December 2019 to obtain 60 monthly data. The method used to examine the data is the Partial Adjustment Model (PAM) method using Eviews 7 and performs assumption tests. Based on the analysis that has been carried out, the study results found that the inflation and exchange rate variables have a negative and significant effect on the Indonesian Composite Stock Price Index. The interest rate and world oil price variables positively and significantly affect the Indonesian Composite Stock Price Index

Socio Legal Research Dalam Ilmu Hukum Fuad, Fuad
Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum Vol 2, No 2 (2020)
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/widyapranata.v2i2.261

Hukum berperan besar dalam kehidupan manusia khususnya pada masa transisi menuju pembaharuan hukum, begitupun dengan ilmu hukum yang mampu menghadirkan perspektif yang baru. Meskipun dalam perkembangannnya ilmu hukum tidak mampu memberikan data secara lengkap bagi pelaksanaan kekuasaan, namun keberadaan ilmu hukum yang memiliki metode pendekatan yang sistematis, kiranya menjadi hal yag berguna dalam perumusan hukum yang lebih baik. Interaksi yang terjadi antara ilmu hukum dengan ilmu-ilmu sosial lainnya menghadirkan sesuatu yang berbeda dalam konsep hukum dan pada akhirnya menjadi suatu pemahaman dengan perspektif sosiologis. Sehingga pada tataran teoritik, hal tersebut memunculkan sociology of law dan pada tataran filsafat memunculkan sociological jurisprudence. Ilmu hukum yang terus berkembang pada akhirnya menciptakan berbagai aliran, mulai aliran hukum alam (irasional dan rasional), aliran hukum positif (analitis dan murni), aliran utilitarianisme, mazhab sejarah, sociological jurisprudence, pragmatic legal realism, socio legal studies dan aliran hukum kritis. Hal ini menunjukkan proses searching the truth tidak pernah berhenti. Menjelaskan keterkaitan hukum, ilmu hukum, sociological jurisprudence, diperlukan suatu methode research yang tepat dan representatif. Karena melalui research akan ada temuan-temuan baru, berupa pengetahuan yang benar (truth, true, knowledge) dan pada akhirnya digunakan untuk menyelesaikan suatu permasalahan.

Business Strategy, Corporate Governance, Firm Characteristics, and Risk Disclosure in the Indonesian Stock Exchange Nadhilla Mazaya; Fuad Fuad
Jurnal Keuangan dan Perbankan Vol 22, No 3 (2018): July 2018
Publisher : University of Merdeka Malang

Companies were required to disclose non-financial information other than financial statements, due to the rapid and changing business conditions. This study aimed to examine the impact of business strategy, corporate governance, and firm characteristics on the risk disclosure. More specifically, we examined the impact of barriers to entry, cost leadership, the board of commissioner size, ownership concentration, liquidity, industrial profile, and auditor type on risk disclosure. We used a sample consisted of 96 observations for the period of 2008-2015 listed in Indonesian Stock Exchange and PEFINDO 25. This research conducted using multiple regression analysis methods to examine the factors influenced risk disclosure. This research also used independent sample T-test to investigate the quality of risk disclosure before, and after the implementation of IFRS in Indonesia, We found that barriers to entry, the board of commissioner size, ownership concentration, industrial profile, and auditor type significantly affect the risk disclosure. However, cost leadership and liquidity did not have significant effects on the risk disclosure. Results of the study might provide a sound contribution for further research, government, management of the company, and investors regarding the risk disclosure practices.JEL Classifications: G32, G34DOI: https://doi.org/10.26905/jkdp.v22i3.2167

Co-Authors Abdul Malik Aditya Damarjati Adriansyah Adriansyah Agus Satrya Wibowo Ahmad Zuhdi Alfa Angelina Donabella, Alfa Angelina Andhika Yudha Anggayasti, Wresti Listu Anis Chariri Anita Septiyani, Anita Anung Widodo Aulizza Abdul Fanni Bentar Wibisono Budiharto, Valentinus Arjuna Catra Lestari Rachmawati Dani Angga Nugroho Darmawan Okto Sutjipto Desi Ariani Destiana Hermanita Dewa Gede Raka Wiadnya Diajeng Tri Anggarawati Dian Sastriana Eko Sulkhani Yulianto Fatul Lathiifah, Ofii Fierda Shofa Fitri Handayani Gatut Bintoro Gea, Fandersius Ghiffari, Panji M Hakim, Muhammad Taufiqul Hakim, Mukti Handoko, Maria Evelyn Jenita Hariati, Anik Martinah Hidayah, Lisa Nur Ika Natasya Imamudin Yuliadi, Imamudin Irny Astuti Amalia Kelik Endro Suryono Koento Wibisono S., Koento Lathiefatunnisa Nur Islam Lida Febi Almira, Lida Lizar, Sofi Nuril Maharani, Solehah Ayu Mahiswara, Mahiswara Maulana, Eka Maya Indriastuti Maya Indriastuti Mihrobi Khalwatu Rihmi Mimit Primyastanto Mochammad Riyanto Muhammad Ibnu Hakim Mukti Bagus Susilo Munawar, Said Nadhilla Mazaya Nano Siswanto Novita, Trias Inggar Nuriyah, Nourmala Chandra Ontran Sumantri Riyanto P. Hardono Hadi, P. Hardono Paramita, I Dewa Ayu Diah Pradnya Pramudia, Zulkisam Pranowo, Doddy Prasetyo Aji, Bagus Prayogo, Tribudi Rachel Ayu Setyaningrum Rahmi Nurdiani Ramabaskara, Rio Rihmi, Mihrobi Khalwatu Risqiana, Mega Asri Rob Berkhof Rr Diana Atika Ghozali Sabat Adrian Kayoi Salamah, Lutfi Nimatus Salis Irvan Fuadi Samuel Braindies A. S Sari, Wahida Kartika Saskia Febby Maharantika Sirait, Kevin Nicholas SULISTIA, SULISTIA Sunardi Sunardi Supriyaningsih, Supriyaningsih Surpiyadi, Supriyadi Theresia Margaretha Oktavia Tri Djoko Lelono Tumulyadi, Agus Waliyuddin, Achmad Wazir Mawardi Widodo, Anung Wisnu Prima Sakti Yanuar Cristie Yuwono Yuwono

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