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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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THE EFFECT OF INNOVATIVENESS ON THE RELATIONSHIP BETWEEN DIVERSIFICATION AND SLACK Fuad Fuad
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 3 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The main purpose of this paper is to investigate the management’s willingness to act in the best interest of the top corporate. Particularly, this study examines the role of incentive schemes to reduce the presence of budgetary slack in the business units budget. Pilot study was conducted to 34 respondents that represented the sample of this study to ensure the feasibility and clarity of questionnaires and collected comments from them. Using Moderated Structural Equation Modeling, this study found that diversified firms can not control the presence of budgetary slack. Moreover, this study found that the significance relationship between diversification and budgetary slack was moderated by the firms’ value orientation towards innovation. The results also revealed that, out of three incentive schemes, only corporate-based incentive was able to reduce the presence of budgetary slack. This paper suggest interested researcher to use other measures of incentives such as group-based versus tournament-based incentive. This study can be concluded that agency perspectives may no longer be suitable to explain the presence of budgetary slack in their business units as the nonsignificant effect found on the relationship between incentive schemes on budgetary slack.

Growth Illusion in The Indonesia Stock Exchange: Relationship Between Earnings Management and Firm Value Agus Satrya Wibowo; Fuad Fuad
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Abstract: This research aimed to examine whether earnings management (EM) proxied with the practice of accrual management (AM) and real activity manipulations (RM) is related to the increase of firm value (FV) in the manufacturing industry in the IDX in the period 2010–2014. Subsequently, based on the normative and formal testing, the fixed effect model was selected as the appropriate model. The results of this empirical investigation indicate that an abnormal production cost (RMP) based RM practice tends to increase FV. Nevertheless, AM and abnormal discretionary expenses (RMD) based RM do not exhibit the same evidence. The results of the additional testing showed that the relationship between EM and FV differed when the firm was audited by an auditor affiliated with the big 4 auditors, when there was an institutional investor in the firm ownership and when IFRS was adopted. This research contributes to the literature on earnings management by suggesting that value creation drives the increase of FV by managers through the practices of RMP-based earnings management. The results indicate misinformation between the managers and the market, which makes FV growth become a mere illusion. Furthermore, the proposed model is expected contribute to researchers, regulators, investors, and analysts in evaluating the quality of accounting numbers and predicting the value relevance of earnings.Abstrak: Penelitian ini bertujuan untuk menguji apakah manajemen laba (EM) yang diproksikan dengan praktik manajemen akrual (AM) dan manipulasi aktivitas riil (RM) terkait dengan peningkatan nilai perusahaan (FV) dalam industri manufaktur di BEI di periode 2010–2014. Selanjutnya, berdasarkan pengujian normatif dan formal, fixed effect model dipilih sebagai model yang paling sesuai. Hasil dari investigasi empiris menunjukkan bahwa praktik RM berbasis abnormal production cost (RMP) cenderung meningkatkan FV. Namun demikian, AM dan RM berbasis abnormal discretionary expenses (RMD) tidak menunjukkan bukti yang sama. Hasil dari pengujian tambahan menunjukkan bahwa hubungan antara EM dan FV berbeda ketika perusahaan diaudit oleh auditor yang berafiliasi dengan auditor big 4, ketika adanya investor institusional di dalam kepemilikan perusahaan, dan ketika IFRS telah diadopsi. Penelitian ini berkontribusi pada literatur tentang manajemen laba dengan menunjukkan bahwa peningkatan FV didorong oleh penciptaan nilai melalui praktik manajemen laba berbasis RMP. Hasilnya menunjukkan mis-informasi antara manajer dan pasar menciptakan pertumbuhan FV hanya ilusi belaka. Selanjutnya, model yang diusulkan diharapkan dapat membantu peneliti, regulator, investor dan analis dalam mengevaluasi kualitas angka akuntansi dan memprediksi relevansi nilai atas laba perusahaan.

ENVIRONMENTAL DISCLOSURE INFORMATION: THE ROLE OF ENVIRONMENTAL CERTIFICATION AND FIRM SIZE Maya Indriastuti; Anis Chariri; Fuad Fuad
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5780

Activities disclosure reflects corporate accountability, responsibility, and transparency to investors and other stakeholders. Therefore, the objectives of this study are to analyze and empirically test the effect of the board of directors and the environment certification at 36 mining companies listed on the Indonesia Stock Exchange within 2019-2021 with 108 annual reports. The results of multiple linear regression data processing showed that the board of directors could not increase the amount of environmental disclosure information. Meanwhile, environmental certification and firm size can increase the amount of environmental disclosure information. The implication of this research is companies need to disclose enviromental information in order to gain business trust from the public, investors and other stakeholders.

THE INFLUENCE OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE: A STUDY IN FINANCIAL SERVICE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) Aulizza Abdul Fanni; Fuad Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.16.2.18-38

This research aims to examine the influence of intellectual capital performance on firm value and the moderating influence of earnings management on the relationship of intellectual capital with firm value in financial service companies listed on the Indonesia Stock Exchange during 2015 – 2018. Based on the population of 90 companies per year, a test of 69 sample companies that met the criteria of purposive sampling was conducted. The panel data regression technique is used to analyze the data. The findings show that intellectual capital provides a significant positive influence on firm value. Most notable contributions came from human capital and relational capital components, but not the structural capital component. This condition is considered good, although not ideal yet. Other findings reveal that earnings management did not moderate the relationship of intellectual capital with firm value.

The Effect of Information Asymmetry towards Conditional and Unconditional Conservatism (A study on Trade, Services, and Investment Sector from IDX Listed Companies in 2018-2020) Catra Lestari Rachmawati; Fuad Fuad
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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

The purpose of this study is to examine if the information asymmetry affects conditional and unconditional conservatism he data used in this study uses secondary data taken from the company's annual reports that is provided in Indonesian Stock Exchange website and Indonesian Stock Exchange statistics data from 2018 to 2020. Multiple linear regression was used as the analytical method. The results of the analysis show that one hypothesis is the information asymmetry and control variables that are dimensioned by total assets affect the conditional conservatism. While the results of the second hypothesis show that the information asymmetry and control variables that are dimensioned by total assets, do not affect unconditional conservatism.

THE IMPLEMENTATION OF BLOCKCHAIN WITHIN SUPPLY CHAIN TRACEABILITY OF ORGANIC COFFEE BEANS BETWEEN THE FARMERS AND THE COMPANY: A CASE OF VEHGRO B.V Rachel Ayu Setyaningrum; Rob Berkhof; Fuad Fuad
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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

Blockchain is an advanced technology that starts implemented in many factors, such as economy, business, health, etc. In specific, blockchain can also be implemented in the supply chain, which can help the company improve its performance and trust its stakeholders. Furthermore, it will help increase the controlling system for safety and quality of the product, where it becomes customer’s attention because numerous food incidents and accidents in recent years have driven an increase in the need for traceability. The blockchain brings the solution to traceability. This research paper aims to convince VehGro to implement blockchain in its traceability system by providing the opportunities and challenges of blockchain. Then, how this system works in supply chain traceability between the farmers to VehGro. The research method will use an interview with some experts in blockchain and supply chain, and also a literature review to complement the research.

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL CONSTRAINTS Irny Astuti Amalia; Fuad Fuad
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of ownership structure on the financial constraints of non-financial companies listed on the Kompas 100 Index in 2012-2021. This study uses financial constraints with the calculation of the KZ index as the dependent variable, and managerial ownership, institutional ownership, foreign ownership, Blockholder ownership, concentrated ownership as independent variables, as well as leverage, ROA, current ratio, size, dividend payout, Tobin’s Q as variables control.The population of this study is non-financial companies listed on the Kompas 100 Index for 2012-2021 using a purposive sampling method, resulting in 541 research samples using an unbalanced panel data model. Generalized Least Squares (GLS) are used to test the hypothesis of this study.The findings from this study prove that Blockholder ownership variables are found to be significantly negatively related to financial constraints; managerial ownership, institutional ownership, foreign ownership, and concentrated ownership are not significant to financial constraints through the KZ proxy. While the research findings with the SA index as a proxy, the concentrated ownership variable was found to be significantly negatively related to financial constraints; managerial ownership, institutional ownership, foreign ownership, and Blockholder ownership are not significant to financial constraints.

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

This study aims to examine the effect of ownership structure on the financial constraints of non-financial companies listed on the Kompas 100 Index in 2012-2021. This study uses financial constraints with the calculation of the KZ index as the dependent variable, and managerial ownership, institutional ownership, foreign ownership, blockholder ownership, concentrated ownership as independent variables, as well as leverage, ROA, current ratio, size, dividend payout, Tobin’s Q as variables control.The population of this study is non-financial companies listed on the Kompas 100 Index for 2012-2021 using a purposive sampling method, resulting in 541 research samples using an unbalanced panel data model. Generalized Least Squares (GLS) are used to test the hypothesis of this study.The findings from this study prove that blockholder ownership variables are found to be significantly negatively related to financial constraints; managerial ownership, institutional ownership, foreign ownership, and concentrated ownership are not significant to financial constraints through the KZ proxy. While the research findings with the SA index as a proxy, the concentrated ownership variable was found to be significantly negatively related to financial constraints; managerial ownership, institutional ownership, foreign ownership, and blockholder ownership are not significant to financial constraints.

The Influence of Profitability, Leverage, and Board Characteristics on Corporate Environmental Disclosure in Asia Pacific Market Maharani, Solehah Ayu; Fuad, Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.105-127

This Paper Examines the influence of profitability, leverage, and board characteristics on the environmental disclosure under ISO 26000. Data were collected from 5440 firm-year observations from 12 countries in Asia Pacific. Our study finds that profitability, leverage, and board characteristics do not significantly affect environmental disclosure. Nevertheless, this research can explain that the awareness of environmental policy for employees and society must be improved. Especially in maintaining the social and environmental welfare to their surroundings and increasing the demand of the stakeholders.

THE INFLUENCE OF MANAGERIAL ABILITY TOWARDS ACCOUNTING CONSERVATISM (A Study in Non-Cyclical Companies Listed on IDX) Handoko, Maria Evelyn Jenita; Fuad, Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.1-18

The purpose of this study is to examine whether managerial ability affects positively to conditional and unconditional conservatism among non-cyclical companies listed on Indonesia Stock Exchange (IDX). The data used in this study uses secondary data taken from the company’s annual report that is provided in Indonesian Stock Exchange website as well as Bloomberg’s Financial Analysis (FA) and Equity Screening (EQS) for the period 2012 to 2022. In this study, the population are non- cyclical or consumer goods companies listed on the Indonesia Stock Exchange (IDX) and the sampling method used is purposive sampling technique. In the process of analysis, this research uses multiple linear regression with robust standard error method. The results of the analysis show that managerial ability affects in mixed way such as positive, negative and some even have no effect either to conditional conservatism. In addition, it affects positively to unconditional conservatism. To the best of the authors’ knowledge, few studies have explored the influence of managerial ability on accounting conservatism. For non-cyclical firms, this study’s result gives significant contribution which focuses on examining the association between managerial ability and accounting conservatism, which has not been widely used in local studies.

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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