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Muhammad Khafid
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Journal : Accounting Analysis Journal

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Profitability Moderates the Effects of Institutional Ownership, Dividend Policy and Free Cash Flow on Debt Policy Fitriyani, Ulfi Nihayah; Khafid, Muhammad
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.25575

Abstract

This study analyzes the influence of institutional ownership, dividend policy, and free cash flow on debt policy with profitability as moderating. The study population was 148 manufacturing sector companies listed on the Indonesia Stock Exchange in the 2014-2016 period. The samples obtained were 41 companies with 123 units of analysis with purposive sampling method on predetermined criteria. Data were analyzed with SPSS 21 application with moderation regression analysis method. Institutional ownership and dividend policy have no significant effect on debt policy. Meanwhile, free cash flow has a significant positive effect on debt policy. In addition, profitability cannot moderate the significant influence of institutional ownership, dividend policy and free cash flow on debt policy is the result of research. The conclusion of this study is that companies need to improve the optimal debt policy to avoid financial difficulties in the future and the profitability ratio needs to be increased because increased debt use is determined by looking at the potential profitability of the company.
IOS, Company Characteristics and Board of Commissioners’s Effect on Earnings Quality with Intervening Variable Earnings Persistence Khasanah, Hidayatul; Khafid, Muhammad
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.29539

Abstract

This study aims to examine the effect of investment opportunity set, company characteristics and board of commissioners on earnings quality with intervening variable earnings persistence. The population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2017 periods which consist of 156 companies. The research sample of 66 companies was obtained using purposive sampling method, so that a total of 198 units of analysis were obtained. Of the total unit analysis, outlier data was reduced by 85 data then the final total unit of analysis is 113 data. This study uses descriptive statistical analysis technique and path analysis. The results shows that IOS, board of commissioners and earnings persistence do not affect the earnings quality. Liquidity and capital structure have a significant negative effect on earnings quality. The board of commissioners does not affect the earnings persistence. The Sobel Test results show that earnings persistence is not able to mediate the influence of the board of commissioners on earnings quality. The conclusion of the study is liquidity and capital structure have a significant negative effect on earnings quality. This is a negative signal because management is considered unable to maintain the stability of the company’s condition.
Determination of External Auditor Selection Septiana, Milla; Khafid, Muhammad
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.29922

Abstract

This study aims to examine the effects of the size of independent commissaries, the effectiveness of audit committee and leverage on the selection of external auditors with firm size as moderation variable. The population of this research was all the companies of financial sector listed on the Indonesia Stock Exchange at 2017 as many as 95 companies. The samples were determined using purposive sampling technique. There were 89 companies as research samples and units of analysis. Moreover, the data were collected by documentation method. Analysis of research data used descriptive statistics and inferential statistics. The results indicate that the size of independent commissaries, the effectiveness of audit committee and leverage significantly have positive effect on the auditor selection. Firm size moderates the effects of the size of board of independent commissaries and leverage on the auditor selection, but does not moderates the effect of audit committee effectiveness on the auditor selection. Based on the research results, it shows that the size of board of independent commissaries with firm size as moderation can increase the selection of Big Four external auditor, while leverage with firm size as moderation can decrease the selection of Big Four external auditor.
The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable Sonia, Devi; Khafid, Muhammad
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.31060

Abstract

The purpose of this study is to obtain empirical evidence about the role of profitability in mediating the effect of liquidity, leverage, and company size to sustainability report disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 from 465 companies. The sampling technique used purposive sampling method and produced a sample of 25 companies with 75 units of analysis. This study used path analysis with the help of IBM SPSS 21 software. The results of the analysis show that liquidity and leverage have a negative and significant effect on sustainability report disclosure. Audit committee and profitability have a positive and significant effect on sustainability report disclosure. Liquidity and leverage have a positive and significant effect on profitability. The audit committee has no effect on profitability. Profitability is successful in mediating the indirect effect of liquidity and leverage on sustainability report disclosure. However, profitability has failed in mediating the indirect influence between the audit committee on sustainability report disclosure. The conclusion of this study is liquidity, leverage, audit committee, and profitability have an important role in disclosure of sustainability report.
The Effect of Company Characteristics on Sustainability Report Disclosure with Corporate Governance as Moderating Variable Tyas, Vivi Ayuning; Khafid, Muhammad
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.41430

Abstract

The purpose of this study is to obtain empirical evidence about the moderating effect of corporate governance on the effects of profitability, leverage, and firm size towards sustainability report disclosure. The population is the firms listed in the LQ45 index over the period 2015 to 2017 from 40 companies. The sampling technique used in this research is purposive sampling. Seventeen (17) companies were selected in this research with 51 units of analysis were obtained. Regression analysis absolute value of the difference was used for analyzing data. The results showed that profitability and leverage do not have effect to sustainability report disclosure. Firm size has a negative significant effect on sustainability report disclosure. The board of commissioners moderates the relationship between profitability and leverage toward sustainability report disclosure, but cannot moderate the relationship between firm size toward sustainability report disclosure. This study concludes that the firm size influences sustainability report disclosure and the board of commissioner moderates the relationship between profitability and leverage toward sustainability report disclosure. It shows that corporate governance has an important role on sustainability report disclosure. The effectiveness of corporate governance indicates that company management can fulfill the firm’s goals and stakeholder needs. Keywords: Corporate Governance; Firm Size; Leverage; Profitability; Sustainability Report
The Role of Company Size in Moderating the Effect of Profitability, Profit Growth, Leverage, and Liquidity on Earnings Quality Lestari, Siska Puji; Khafid, Muhammad
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.45939

Abstract

This study aims to determine the effect of profitability, earnings growth, leverage, and liquidity on earnings quality with company size as a moderating variable. The population in this study was 65 property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The sample selection used a purposive sampling technique and selected 44 companies with 132 units of analysis. The analysis techniques used descriptive statistical analysis, inferential analysis, and moderated regression analysis. The results showed that leverage and liquidity had a positive effect on earnings quality. While profitability and earnings growth have no effect on earnings quality. Company size is able to weaken the effect of profitability, leverage, and liquidity on earnings quality. The conclusion of this study is that the quality of the company’s earnings will increase if the company can maintain the level of leverage and the level of company liquidity. However, the quality of company earnings will decrease when the size of the company is large and affects the company’s leverage and liquidity on the quality of the company’s earnings. Keywords: Profitability; Profit Growth; Leverage; Liquidity; Profit Quality; Company Size
The Determinants of Intellectual Capital Disclosure with Firm Age as a Moderating Variable Suryani, Ayu; Khafid, Muhammad
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.52918

Abstract

This research aims to examine and describe the relationship between profitability, leverage, foreign ownership, and government ownership on intellectual capital disclosure moderated by firm age. The population in this study is financial companies listed on the Indonesian Stock Exchange in 2017-2018. The sample selection uses the purposive sampling technique, which produced 81 companies and 162 units of analysis. Data collection using documentation techniques. Descriptive statistical analysis and moderation regression analysis were used to analyze data. The results showed that leverage and foreign ownership have a significant positive effect on intellectual capital disclosure, while profitability and government ownership do not affect intellectual capital disclosure. The result of the absolute difference test showed that firm age is able to moderate the effect of profitability and government ownership on intellectual capital disclosure but is not able to moderate the effect of leverage and foreign ownership. The findings prove highly leveraged companies and high foreign ownership encourage companies to disclose intellectual capital. Firm age weakens the effect of profitability and government ownership on intellectual capital disclosure. Keywords: Intellectual Capital Disclosure; Profitability; Leverage; Foreign Ownership; Government Ownership; Firm Age
Co-Authors - Suroso -, Rusdianingseh A.A. Ketut Agung Cahyawan W Aan Riana Abdul Kodir Abiprayasa Kawiswara Weko Hartoyo, Abiprayasa Kawiswara Weko Achmad Slamet Ade Dwi Suryani, Ade Dwi Aditya Yulianto, Aditya Agus Aan Adriansyah Agus Kurniawan Agus Wahyudin Agus Yuwono Ahmad Saeroji Alfiyaturrohmah, Rifka Alifia, Desi Amin Pujiati Amin Retnoningsih Amin Yusuf Amirul Arif Anak Agung Gede Sugianthara Andryan Setyadharma Anik Fadlilah, Anik Ardik Rahmat Kurniawan, Ardik Rahmat Arief Rohman, Arief Arief Yulianto Asih, Sekar Widi Asti Nuris Soraya, Asti Nuris Aulia, Devika Wasiatul Awalya Awalya, Awalya AYU SURYANI, AYU Azhary, Luqman Bambang Subali Barokah, Slamet Umi Nur Buana, Fita Kartika Buana, Fita Kartika Cahyani, Elisabeth Putri Adilya Candrawati, Melinda Candrawati, Melinda Chusnul Khitam, Muhammad Cordeanita, Yunisha Maria Dahlan, Mufid Damayanti, Elok Decky Avrilianda Dewi Liesnoor Setyowati Dewi, Citra Asmara Diah Arumsasi, Diah Dienti, Lulu Sania Djoko Widodo Ellianawati, Ellianawati Eloking Surya Sekar Mahardika, Eloking Surya Sekar Fadri, Nurul Fahkruddin Fahkruddin Fakhruddin Fakhruddin Fani Karina, Fani Faradisa, Atiyah Nima Fariztian, Anies Fariztian, Anies Fathur Rokhman Fitriyani, Ulfi Nihayah Gatot Murti Wibowo Hadromi - Hamdan Tri Atmaja Hanapi Atmaja, Hanapi Hasan Mukhibad Hatmanti, Nety Mawarda Iman Widhiatmoko, Iman Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isro Hendar Saputra Istichomahwati Januarsi, Dian Jarodi , Odi Jarodi, Odi Karina, Fani Ketut Sudarma Khasanah, Hidayatul Komar, Zaenul Kurniawan, Ardik Rahmat Lestari Sukartiningsih, Lis Lestari, Maharesi Dewi Lestari, Maharesi Dewi Linda Agustina Luluk Masruroh, Luluk Marco Marco Marliyana, Eko Marliyana Marliyana, Eko Marliyana Masturi Masturi Monika, Lucky Tio Monika, Lucky Tio Mufaid, Mufaid Mugiyatun, Mugiyatun MUHAMMAD AGUS SUPRAYUDI Mukhlisin Mukhlisin Mulyaningsih Mulyaningsih Muthmainnah, Fadkhuli Nana Noviada Kwartawaty Niswah Baroroh Niswatun Hasanah Noventi, Iis Nuni Widiarti Nur Amin, Nur Nur Anita Nurul Azizah Adyastuti Nurul Hidayati Nurul Jannatul Firdausi Pangastuti, Uswatun Pertiwi, Raras Sukma Pertiwi, Raras Sukma Prajanti, Sucihatininingsih Dian Wisika Pramomo, Suwito Eko Prihastomo, Eka Deny Prihastomo, Eka Deny Purnomo, Yanuar Dwi Purnomo, Yanuar Dwi Putri Yani, Yulia Rejeki, Bernadetta Sri Renaningtyas, Dwi Lestari Ria Aniktia, Ria Riana, Aan Rida Andriyani, Rida Risnawati, Septi Rofik, Ainul Rusdarti - Rustono Rustono S Martono S.Pd. M Kes I Ketut Sudiana . Safitri, Novia Faiz Sani Rusminah Sari, Naomi Puspita Sari, Syanita Savira Agatha Putri, Marsha Septiana, Milla Shanty Oktavilia Sheila Erdi El-Majid Shobach, Nurus Sigit Kristiadi, Sigit Siska Puji Lestari Siti Lusiani Siti Nor Chalimah, Siti Nor Slamet Umi Nur Barokah Sonia, Devi SRI WARDANI Sucihatiningsih Dian Wisika Prajanti Sucihatiningsih DWP Suroso, - Suwito Eko Pramono Suyanto Suyanto Totok Sumaryanto Florentinus, Totok Sumaryanto Tri Joko Raharjo Tusyanah Tusyanah Tyas, Vivi Ayuning Umi Hanifah Umi Yamsih, Umi Utama, Pratignya Via, Faricha Putri Alif wahyuni wahyuni Widhiatmoko, Iman Widiyanto Widiyanto Widowati, Widowati Winoto, Priyo Mukti Pribadi Wulandari, Retno Asih Zaenuri Mastur