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Abdul Rohman
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU PEGAWAI DISTRO DI KOTA BANDUNG Sheilla Puteri Suhud; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study discuss about the Effect of Accounting Information Systems Implementation on individual performance, as well as how much Effect of Accounting Information System Implementation of the Individual Performance. The independent variable used is the utilization of Accounting Information Systems, Quality of Accounting Information Systems, Information Systems Security, and Accounting Information Systems Supporting Facilities which part of user satisfaction.The samples in this study were taken using purposive sampling method of data collection, with the criterias are computer ownership and the respondents are direct users of information systems. This study uses distribution outlet’s employees with a population of 35 people. While the sample taken is 32 respondents. The data were obtained then analyzed using descriptive statistics technical analysis, data quality test, classic assumption test and multiple linear regression analysis. The results of this study indicate that utilization of accounting information systems, the quality of accounting information systems, and supporting facilities of accounting information systems has a significantly positif effect on the individual performance. While the accounting information system security is not significantly effect the individual performance.
ANALISIS PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDART (IFRS) TERHADAP EARNINGS MANAGEMENT Lisa Melyana; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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The research aimed to give empirical evidence concerning the effect of the IFRS adoption on earnings management and the test of the difference of earnings management level between beforeand after the adoption. The adoption of IFRS is a global language in the financial statements that will  improve  the  quality  of  financial  reporting.  Its  indicated  to  reduce  the  level  of  earningsmanagements. The research objects were the manufacturing companies listed in Indonesia Stock Exchange for 4 years (2010-2013). The main variables in this research are IFRS and earnings management (DACC). The research also includes several control variables i.e. size, ROA and operating cash flow (OCF). The data were analyzed by using multiple regression analysis and Wilcoxon Rank Signed different test analysis. In this research, the adoption of IFRS indicates the positive effect on earnings management. The result of different test analysis also indicates that there is a statistically significant difference of earnings management level between before and after the adoption of IFRS. The other result indicates that among the three control variables, ROA and OCF indicate the positive effect on earnings management. Whereas size is found not to have significant effect. Based on this research concluded that the adoption of IFRS has not fully guaranteed a decrease in earnings management yet.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Gita Varina Putri; Abdul Rohman
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate social responsibility disclosure and profitability on earning management practice. Independent variable used in this study is corporate social responsibility disclosure that measured using CSR Index (CSRI) based on GRI. Beside corporate social responsibility, profitability also independent variable in this study. Dependent variable used in this study is earning management that measured using proxy of earning management 3. Size and leverage also used as control variables. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2012 - 2014. Sampling method used is purposive sampling. A firm criteria are mining and maufacture at that year which publish sustainability report and also the completed information of financial report. The total sample are 366 firms data. Analysis test using a model of multiple regression.  The result of this study show that corporate social responsibility disclosure has a  significant influenced and have negatively on earning management. Profitability also has a significant influenct and have positively on earning management.
Co-Authors Alfianti Permatasari Eka Setiyawati Erlang Purwanggono Gita Varina Putri Habibi Habibi Intan Ayu Utari Kezia Adinda Lisa Melyana Meyke Cynthia Dewi Natasya Elisabeth Nainggolan Pungkasih Titi Sari Sabtari Nawastri Sheilla Puteri Suhud