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<![CDATA[PENGARUH PENGUNGKAPAN SOSIAL DAN LINGKUNGAN TERHADAP ASIMETRI INFORMASI BAGI INVESTOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013) ]]>
<![CDATA[Febi Almira, Lida]]>;
<![CDATA[Fuad, Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP PERUSAHAAN YANG MENGALAMI KESULITAN KEUANGAN (FINANCIAL DISTRESS) ]]>
<![CDATA[Sastriana, Dian]]>;
<![CDATA[Fuad, Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[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.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI REPORTING DELAY : STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Donabella, Alfa Angelina]]>;
<![CDATA[Fuad, Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA ]]>
<![CDATA[Theresia Margaretha Oktavia]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[For the financial sector companies managing intellectual capital is important because this sector should invest for the development of human capital, organizational processes, and corporate knowledge base in order to make a competitive advantage sustainable and durable. This study aimed to examine the effect of intellectual capital on financial performance and market value of financial sector companies.By using multiple linear regression analysis, this study examines the effect of IC as measured by value added intellectual capital efficiency (VAIC) and it’s three components (capital employed, human capital and structural capital) on financial performance (ROA, ROE, and GR) and market value of the company (MtBV). The data used are secondary data obtained from 159 financial sector companies listed in Indonesia Stock Exchange in 2011-2013.The findings show that there is a positive significant effect of the intellectual capital (VAIC) on financial performance (ROE and ROA) and there is no effect of intellectual capital on the market value (MVtBV). VACA affect positively financial performance (ROE) and market value. VAHU has positive significant effect on financial performance (ROE and ROA) and does not have a significant effect on the market value. STVA has positive significant effect on the market value and does not have a significant effect on financial performance. The contribution of IC to the financial performance (ROE) and market value differs by industries.]]>
<![CDATA[PENGARUH KONSERVATISME AKUNTANSI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Bentar Wibisono]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to analyze the effect of accounting conservatism to the practice of earnings management. The data used for this study is secondary data taken from the website of Indonesia Stock Exchange (IDX), specifically manufacturing companies registered in 2014-2017. Sampling for this research uses purposive sampling method, then carried out data analysis including descriptive statistics and classical assumption test. Variables used in this research are accounting conservatism as independent variable, earnings management as dependent variable, and size & ROA as control variables.Based on the result of this research, it is known that conservatism accounting and company size have significant negative effect on earnings management. Whilst ROA doesn’t have significant effect on earnings management.]]>
<![CDATA[THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON FINANCIAL DISTRESS ]]>
<![CDATA[Nano Siswanto]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study investigates the impact of audit committee characteristics on financial distress. This study uses four characteristics of audit committee. That is size of audit committee, independence of audit committee, meeting frequency of audit committee and competency of audit committee. Population used in this study is 123 servicing listed firms in Indonesia Stock Exchange in 2013-2015. Based on purposive sampling method, there are 92 samples that consist of 27 financially distressed firms and 65 non-financially distressed firms. Financial distress criteria are measured by a company that has a negative net income for two years in a row. Data are analyzed using logistic regression with SPSS 20. The results show that audit committee competence has significant negative affect with financial distress.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN TERKONSENTRASI DAN KARAKTERISTIK KOMITE AUDIT TERHADAP TINGKAT KEINFORMATIFAN LABA ]]>
<![CDATA[Muhammad Ibnu Hakim]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aimed to examine the effect of concentrated ownership structure and the audit committee characteristics on the earnings informativeness, as well as examine the negative effect of concentrated ownership on the relationship of audit committee characteristics with earnings informativeness. Concentrated ownership in this research is based on the percentage shares of ownership in a company. Audit committee characteristics consist of independent, non- financial characteristic, financial expertise, and legal expertise. Control variables in this research are the size of the company, leverage, and market-to-book ratio. This research is based on research conducted by Yeh and Woidtke (2013) and Wawo (2010) with modifications on the variables and sample. This research is modified by making concentrated ownership variable as moderating variable to examine the negative effect of it on the relationship between audit committee characteristics and earnings informativeness. In accordance with Yeh and Woidtke (2013), earnings informativeness is proxied by relationship between earnings and cumulative abnormal returns (CAR).The research used secondary data from the annual reports of all companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2013. Sampling method used in this research was purposive sampling. A total sample of 164 companies data were used in analysis. The data is analyzed using multiple linear regression analysis.The results of this research indicate that concentrated ownership negatively affects earnings informativeness and independence of audit committees positively affects earnings informativeness. Concentrated ownership may reduce the positive relationship between independence of the audit committee and earnings informativeness. Nevertheless, the results of this research found no effect of the characteristics of non-financial characteristic, financial expertise, legal expertise on the earnings informativeness. Concentrated ownership does not moderate the relationship of these three characteristics with earnings informativeness.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN: PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012 – 2013) ]]>
<![CDATA[Lathiefatunnisa Nur Islam]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to analyze the factors that affect the timeliness of financial reporting onmanufacturing companies listed in Indonesia Stock Exchange during 2012-2013. Factors tested in this study is solvency, company size, external ownerships, and profitability as moderating variable. The sample used in this study were 180 manufacturing companies that are consistently listed in the Indonesia Stock Exchange in 2012-2013. The data used in this research is secondary data selected based on purposive sampling method. These factors were then tested using logistic regression analysis with a significant level of 10 %. Results of hypotesis testing in this research showed that the variables used in this study, only extenal ownership variable, profitability in moderating external ownership, and profitability in moderating the size of the company having a significant effect on the timeliness of financial reporting.]]>
<![CDATA[THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS, EXECUTIVE COMPENSATION, AND AUDIT COMPLEXITY TOWARDS CORPORATE AUDIT FEE ]]>
<![CDATA[Dani Angga Nugroho]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to examine the influence of audit committee characteristics, executive compensation, and audit complexity towards corporate audit fee. The audit committee characteristics were examined by the number of its independent member, its size, meetings frequency and members’ expertise. This study used the data from company’s annual report listed on the Indonesia Stock Exchange (IDX). The populations of this study werethe companies listed on Indonesia Stock Exchange (IDX) in year 2012-2014. The samples were the non-financial companies which were selected by purposive sampling through some requirements for gaining the data in this study. There were 128 companies fulfilled criterias as the research samples. Data analysis was performed by multiple linear regression analysis method. The results of this study showed that the independent audit committee members and its meetings frequency had no significantly influence toward the corporate audit fee. Meanwhile, audit committee member’s expertise had negative influence to the corporate audit fee. Otherwise, the audit committee size, executive compensation and audit complexity had positive influences to the corporate audit fee.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Yuwono Yuwono]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research purpose is to analyze the effect of executive compensation and corporate governance (the amount of board directors, proportion of independent commissioner, diversification of gender, the age of president director, and the term of president director) on tax aggressiveness, using control variable such as size, return on asset (ROA) and capital intensity (CINT). Tax aggressiveness is measured by effective tax rate (ETR). This research uses quantitative method by using multiple linear regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange from 2014 - 2016. The sample is selected using purposive sampling method and acquired 176 firms.The result showed that the size of the amount of board director, proportion of independent commissioner, executive compensation, and the age of president director effect significantly on tax aggressiveness. Meanwhile, the term of president director and diversification of gender does not significantly influence on tax aggressiveness]]>
