Article Per Year (5 Year)
p-Index From 2021 - 2026
5.081
P-Index
This Author published in this journals
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
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

Published : 65 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 65 Documents
Search

 1   2   3   4   5 
PENGARUH STRUKTUR KEPEMILIKAN, KINERJA, DAN RISIKO TERHADAP KOMPENSASI EKSEKUTIF Rr Diana Atika Ghozali; 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 (285.733 KB)

Abstract

This study aimed to obtain empirical evidence about the influence of ownerhip structure, risk, and performance to the executive compensation. The population of this study was all banking industries are listed in Indonesia Stock Exchange (ISX) in 2011-2013. Sample of this study selected by used purposive sampling method. There are 35 banking industries each year which fulfilled criterion as the research sample. Data analysis was perform by used statistic program, Smart-PLS version 3.0. The result of this study showed that  ownership structure had no significantly influence to the executive compensation of banking industries in Indonesia. Meanwhile, the performance and the risk significantly influence to the  executive compensation of banking industries in Indonesia.
ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BEI PERIODE 2009-2014) Diajeng Tri Anggarawati; Fuad Fuad
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.823 KB)

Abstract

Audit Delay is past the deadline BAPEPAM, would result in a delay in the publication of the financial statements. The purpose of this study was to analyze the effect of moderating the reputation of auditors to the effect of institutional ownership, profitability, company size, and the solvency of the audit committee to audit delay food and beverages sector companies listed on the Stock Exchange 2009-2014 period. The study population was the whole financial data of companies listed on the Stock Exchange 2009-2014 period. The sampling method used in this research is purposive sampling method. The sample used in this study is the food and beverages sector companies listed on the Stock Exchange in a row in 2009-2014. The data used are secondary data from BEI. The analysis technique used is moderated regression analysis. Based on this research, institutional ownership, and firm size negatively affect audit delay. Profitability, solvency audit committee and has no effect on audit delay. Based on the results of MRA (Multiple Regression Analysis), the auditor's reputation can be inferred moderate the effect of variable institutional ownership, the size of the company and the solvency of the audit delay, but the reputation of the auditor does not moderate the influence of variables of profitability, and the audit committee to audit delay.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP WAKTU PELAPORAN KEUANGAN Wisnu Prima Sakti; Fuad Fuad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.973 KB)

Abstract

This study aims to examine the effect of audit committee characteristics on the financial reporting time. The characteristics of the audit committee used in this study are the independent audit committee, the audit committee's financial expertise, the size of the audit committee and the frequency of audit committee meetings. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The method used in collecting data is the documentation method, which is done by collecting the literature related to this study. The total sample used in the analysis was 136 companies. The statistical method used in this study is multiple linear regression analysis. The results of this study indicate that (1) there is a significant influence between the Independent Audit Committee on the Company's Financial Reporting Time, (2) the Audit Committee's Financial Expertise has a positive effect on the Company's Financial Reporting Time, (3) there is no significant influence between the Audit Committee Size and Time of Financial Reporting, and (4) Frequency of Audit Committee Meetings has no significant effect on the Company's Financial Reporting Time.
ANALISIS PENGARUH PENERAPAN MEKANISME CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN PERUSAHAAN MENGALAMI KONDISI FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Andhika Yudha; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.304 KB)

Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms on the likelihood of a company experiencing financial distress. Indicators used to measure corporate governance mechanism in this study is the size of the board of commissioners, proportion of independent commissioners board, managerial ownership, institutional ownership, and managerial agency costs. While financial distress as the dependent variable was measured using the Altman Z -score .               This study uses secondary data to the entire population of companies listed in Indonesia Stock Exchange ( IDX ) 2010-2012. The method used to determine the sample using purposive sampling. The analytical method used is the ordinal logistic regression.            Results of hypothesis testing showed that the size of the board of commissioners, institutional ownership, and agency costs have no significant effect on the likelihood of financial distress. While the proportion of independent commissioners and managerial ownership significantly affect the likelihood of financial distress.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DITINJAU DARI FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Sabat Adrian Kayoi; Fuad Fuad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.324 KB)

Abstract

This research aims to obtain empirical evidence about effectiveness of the fraud triangle are pressure, opportunity and rationalization in detecting financial statement fraud. The variables of the fraud triangle that used is a pressure with proxy financial stability (ACHANGE), external pressure (LEVERAGE), personal financial need (OSHIP), financial targets (ROA), opportunity with proxy ineffective monitoring and nature of industry (RECEIVABLE), and rationalization with proxy rationalization and foreign ownership. In this research to detecting financial statement fraud used a proxy earnings management with discretionary accruals as the dependen variabel. The population of this research is the banking companies listed in Indonesia stock exchange in 2015-2017. Total sample of this research is 58 manufacturing companies with three years observation. Data analysis was performed with the classical assumption and hypotesis testingusing linear regression. The result of this research indicates that the external pressure (LEVERAGE) and financial targets (ROA) influence the financial statement fraud. Meanwhile financial stability (ACHANGE), personal financial need (OSHIP), rationalization, ineffective monitoring, foreign ownership and nature of industry (RECEIVABLE) has no significan impact on financial statement fraud.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL, DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Untuk Tahun 2010-2013) Yanuar Cristie; 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 (96.984 KB)

Abstract

This study aims to analyze and provide empirical evidence about the influence of Profitability, Growth Opportunities, Tangibility, Cost of Financial Distress, and Non-Debt Tax Shield against Capital Structure , which is moderated by the size of the company. Several previous studies have shown varying results. To obtain valid results, the testing of each variable based on the hypothesis that built. The samples used were selected by purposive sampling method. The study population was 52 Property and Real Estate company that went public in Indonesia Stock Exchange . After reduction with multiple criteria, 30 companies identified as samples. Year observation period is 2010-2013, so that the sample used is 120 samples. Multiple regression was used to test the hypothesis, and Residual Test is used to test the moderating variables. The results showed that Profitability, Tangibility, Cost of Financial Distress, and Non- Debt Tax Shield affect the Capital Structure. While the Growth Opportunity does not affect the use of debt.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL MANAGEMENT SYSTEMS, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON THE FINANCIAL PERFORMANCE Saskia Febby Maharantika; Fuad Fuad
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Environmental Performance Rating (Proper), Environmental Management System (ISO 14001), and Corporate Social Responsibility Disclosure on a company's financial performance. This study is conducted by quantitative methods using secondary data. The purposive sampling method was used to collect data on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for Period 2017-2019, manufacturing companies that participated in the PROPER program during 2017-2019, and manufacturing companies that provided complete data using complete data Rupiah to measure research variables. Panel Regression with Panel Pooled Data was used to analyze the data with statistical application EViews-10. The regression result shows (1) Environmental Performance Rating positively effect and significant on company's financial performance, (2) Environmental Management System certification positively effect and non-significant on company's financial performance, (3) Corporate Social Responsibility Disclosure negatively effect and non-significant on company's financial performance.
PENGARUH CORPORATE GOVERNANCE, ARUS KAS BEBAS DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Samuel Braindies A. S; Fuad Fuad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.585 KB)

Abstract

This study aims to analyze and provide empirical evidence of the influence of the implementation of corporate governance mechanisms on earnings management at manufacturing companies listed on the Indonesia Stock Exchange. The independent variables used are corporate governance represented by free cash flow,leverage, profitability, audit committee, board of directors, board of independent comissioners while the dependent variable used is earnings management. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample of this study consists of 255 companies listed in Indonesia Stock Exchange. The data that was used in this study was secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. Based on the results of the analysis shows that the variable of free cash flow has a negative effect on earnings management, and the hypothesis is accepted. Variable leverage, profitability, audit committee, board of directors, board of independent comissioners have no significant effect on earnings management.
STUDI EMPIRIS FAKTOR-FAKTOR INTERNAL INDIVIDUAL DALAM PEMBUATAN KEPUTUSAN ETIS PADA KONSULTAN PAJAK DI SEMARANG Ika Natasya; Fuad Fuad
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is a modification of the research of Shafer and Simmons (2008). The purpose of this study is to examine the effect of testing the influence of individual factors, namely the nature of Machiavellian, the perception of the importance of ethics and social responsibility (PRESOR), ethical considerations and ethical relativism in making ethical decisions by tax consultants.The survey method used in this study was aimed at tax consultants who worked at the Tax Consultant Office and the Public Accountant Office in the City of Semarang. The sampling technique used is non-probability sampling, namely by accidental sampling and convenience sampling. Hypothesis testing using regression analysis using the SmartPLS program.The results showed that ethical considerations and PRESORS influenced ethical decisions. In addition, the results of the study showed no influence between relativism and Machiavellianism on ethical decision making by tax consultants.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 - 2016 Mukti Bagus Susilo; Fuad Fuad
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.36 KB)

Abstract

This study aims to provide empirical evidence about the relationship between Good Corporate Governance which is proxied by Independent Board of Directors, Audit Committee, Ownership Managerials, Ownership Institutions towards profitability which is measured by Return on Assets.The objects of this study are manufacture companies on Indonesia Stock Exchange. The sampling method of this study is purposive sampling that based on criterion which has been determined before. Hypotheses in this study are tested by descriptive statistic and data panel regression analysis method.The results of statistical test (F test) shows that Good Corporate Governance which is proxied by Independent Board of Directors, Audit Committee, Ownership Managerials, Ownership Institutions affects Return On Asset. The effect of independent variable Good Corporate Governance towards Return on Assets on the t test is significant.
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