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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Rekayasa dan Manajemen Sistem Industri Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Economica: Jurnal Ekonomi Islam International Journal of Islamic Business and Economics (IJIBEC) Moderat Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Journal of English Language and Education Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Diponegoro Journal of Islamic Economics and Business
Adityawarman Adityawarman
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Diponegoro Journal of Accounting

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PENGARUH TRANSPARANSI DAN KINERJA TERHADAP PROFIT DISTRIBUTION : Studi Empiris Bank Umum Syariah di Indonesia periode 2010-2013 Rensi Permatasari; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine transparency and performance to profit distribution of islamic bank in Indonesia. The study of Lachrech found that performance has strong correlation to profit distribution. The disclosure level of information in islamic bank is needed by investment account holder as transparency is given by islamic bank. Dependent variable used in this study is profit distribution. Independent variabels used in this study are disclosure  level of information and performace measured by CAMELS. (CAR, ASSET, MANAGEMENT, EARNINGS, LIQUIDITY. And SENSITIVITY).The sampel of this study consists all islamic bank listed on BI in year 2010 until 2013. The sampling method used in this study was purposive random sampling and content analysis. There are  43  banks that  become  sampel  of  this  study.  The  analysis  technique  used  is  the  multiple regression analysis.The results show that disclosure level of information as transparency has no significant effect to profit distribution, Performance consists of CAR, NPF, NIM has postive significant effect to profit distribution. CI has negative significant effect to profit distribution.
PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDUAL PADA SEKTOR PERBANKAN (Studi Kasus pada BRI Cabang Temanggung ) Agung Dwi Susilo; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the effect of the use of information technology are described with indicators of social factors, affect, complexity, Job Fit, long – term consequences, and Facilitating Conditions the performance of individual employees BRI branch of Temanggung. It also aims to provide empirical evidence of the existence of a positive relationship between the use of information technology through the indicators of social factors, affect, complexity, Job Fit, long – term consequences, and Facilitating Conditions the performance of individual employees BRI branch of Temanggung.This research uses the BRI branch employee population in Temanggung. The sample was 65 respondents. Testing the hypothesis in this study using multiple linear regression analysis.The result of this study indicate that social factors, affcet, and job fit no significant positive effect on the dependent variable. It means that the environmental conditions and feelings of users who do not support. Long – term consequences to take effect positive and significant. This is because employees feel technology useful information for the future. While the complexity and the facilitating conditions the negative and no significant. This is because the company’s environmental circumstances unfavorable utilization as well as individuals who find it difficult in the use of information technology.
PENGARUH KINERJA KEUANGAN DAN ISLAMIC GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA BANK SYARIAH Ferdyan Wana Saputra; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that affect the disclosure of social responsibility on Islamic banks in Indonesia. The measurement of social responsibility disclosure for Islamic banks to use the ISR Index issued by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) is the international organization that regulates the Islamic financial institutions that exist throughout the world.Samples are included in the bank's Islamic banks, always doing social responsibility reporting in annual reports as well as assessing the level of disclosure of social responsibility for 2010-2014. Samples were selected using purposive sampling method and obtained 55 samples.The data used is secondary data, such as financial statements, annual reports, and ISR Index. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis.The results of this study showed that a measure of bank, age, size of bank's Shariah Board of Trustees and the size of the Board of Commissioners effect significantly against the disclosure of social responsibility on Islamic banks. Meanwhile, return on assets and return on equity has no effect significantly against the disclosure of social responsibility on Islamic banking.
ANALISIS PENGARUH RISIKO PEMBIAYAAN, RISIKO OPERASIONAL, DAN RISIKO LIKUIDITAS TERHADAP TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA TAHUN 2013-2017 Danar Maharudin; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Efficiency is instrument to measure bank’s performance. Efficiency of Islamic Banks  is determined by how well bankers in managing risk. This study measures efficiency level of Islamic Banks in Indonesia and the impact of financing risk, operational risk, and liquidity risk on efficiency. Efficiency is measured using Data Envelopment Analysis (DEA). The results show that efficiency level of Islamic Banks consists of : 83,3% for OTE, 92,8% for PTE, and 89,2% for SE. This result lasts for 5 years from 2013-2017. This study conducted using data from Islamic Banks that published annual report from 2013-2017. According to purposing sampling method, there are 11 Islamic Banks that meet the criteria. Data analysis method consists of : DEA Analysis, Descriptive Statistics, and Multiple Regression Analysis. The results from hypothesis test show that financing risk has negative significant impact on efficiency, operational risk has negative significant impact on efficiency, and liquidity risk has positive significant impact on efficiency level of Islamic Banks.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RISIKO LIKUIDITAS DAN KINERJA (Studi Kasus pada seluruh Perbankan Syariah di Indonesia) Estika Intan Annisa; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of liquidity risk on bank’s earning in Indonesia. Liquidity risk in this study is proxied by using factors that can be managed by the bank to avoid the threat of liquidity risk. These factors are deposits, cash reserves, liquidity gap, and NPF.The sample selection using purposive sampling method. Purposive sampling method is a method of sampling based on certain criteria. The sample used in this study are 11 banks. The analysis technique used in this research is multiple linear regression. In addition, the hypothesis test used is the F statistic test and statistical test t. The classical assumption used in this study is normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test.The results of the F test states that the deposits, cash reserves, liquidity gap, and NPF jointly affect the bank’s earning. Results of t-test shows that deposits and cash reserves have positive but no significant effect on bank’s earning. Liquidity gap has a positive and significant effect on bank’s earning. And the last one, NPF has a negative but significant effect on bank’s earning.
PENGARUH REPUTASI AUDITOR, REPUTASI UNDERWRITER, DAN PERSENTASE FREE FLOAT TERHADAP TINGKAT UNDERPRICING PADA INITIAL PUBLIC OFFERING (Studi Empiris pada Perusahaan yang Go Public di Bursa Efek Indonesia Periode Tahun 2012-2014) Eliezer Kurnia Aryapranata; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Underpricing is a phenomenon that occurs when the stocks price at primary market was lower than the stock's closing price on the first day at the secondary market. This study aims to analyze the effect of auditor reputation, underwriter reputation, and the percentage of shares offered to the public (free float) toward level of underpricing on initial public offering (IPO) at Indonesia Stock Exchange in 2012 to 2014.This study used data of the 61 companies in Indonesia that were found to be underpriced when conducted IPO in 2012 to 2014 as the sample which was obtained by purposive sampling method. The type of data is secondary data which were collected by documentation method. The research used multiple linear regression as data analysis technique.The result of this study indicates that partially auditor reputation variable and underwriter reputation variable have significant and negative effect on the level of underpricing. While the percentage of free float variable has insignificant effect on the level of underpricing but the coefficient direction is positive. Simultaneously, the auditor reputation variable, underwriter reputation variable, and the percentage of free float variable have significant effect on the level of underpricing.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABAPADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA Nurlina Nurlina; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine whether the corporate governance mechanism affect the practice of earnings management in the Islamic banking industry in Indonesia. Internal governance mechanisms can supervise manager actions more effectively than external governance mechanisms. Therefore, this study focuses on internal governance mechanisms. The method of data collection in this study is documentation. The sample of this research is Sharia Commercial Banks in Indonesia which are determined by applying the purposive sampling method. After applying the method, there are 11 Sharia Commercial Banks that meet the criteria as research samples. The analytical method used in this study is panel regression with FEM (Fixed Effect Model) in the first stage and REM (Random Effect Model) in the second stage.The results of this study reveal that the size of the Board of Commissioners, the size of the Audit Committee, and the size of the SSB (Sharia Supervisory Board) are significant and positively affect the earnings management practices. In addition, this study successfully confirmed that the SSB competency is significant and negatively affect the earnings management practices. However, the number of Board of Commissioners meetings, the independence of the Board of Commissioners, the number of Audit Committee meetings, and the number of SSB meetings were not proven to affect earnings management practices.
PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI PADA SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA TERHADAP KUALITAS INFORMASI Norman Alvi Tripambudi; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is for examine the influence of organizational culture and organizational structure of the accounting information systems and their impact on the quality of information. This study is replication of previous research, Rapina (2013). Previous studies used 33 micro small and medium enterprises in Bandung. And in previous research used test equipment LISREL 8.7 with path analysis method of analysis. The population used in this study were listed in the Department of Cooperatives and SMEs in Central Java. Sampling technique in this study using a purposive sampling method, so this study used a sample of 40 micro small and medium enterprises in Semarang. This study used test equipment SPSS 21. Data analysis technique testing using multiple linear regression method. The results of this study indicated that the presence of organizational culture and organizational structure to supported the application of accounting information systems in used by the company. While the collaboration of good organizational culture, organizational structure, and accounting information systems can produced good quality information.
PENGARUH STRUKTUR MODAL DAN KARAKTERISTIK BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH (Studi Empiris pada Bank Syariah Malaysia Tahun 2012-2014) Anuttara Eka Dewi Larasati; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study discusses about the effect of capital structure and characteristics of the bank on the performance of Islamic banks. This study examined the effect of capital ratio, the ratio of non-earning asset, the ratio of overhead, the ratio of bank size, and the ratio of liabilities on the performance of Islamic banks in Malaysia.The data on this study was obtained from secondary data sources in the form of financial statements and annual reports published through the website of the Central Bank of Malaysia. The sampling technique was taken by purposive sampling. In according the criteria, the samples used amounted to 14 Islamic banks in Malaysia during 2012-2014. The statistical tool used is linear regression analysis with a method: a descriptive statistical analysis, the classic assumption test, and hypothesis testing.The hypothesis testing show that the performance of banks is significantly affected by a capital ratio and the ratio of overhead. Meanwhile, the ratio of non-earning asset, bank size, and the ratio of liabilities does not have a significant effect on performance of banks.
ANALISIS PERBANDINGAN TINGKAT EFISIENSI BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bank Indonesia Tahun 2011-2013) Reza Adi Nugraha; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the differences between Islamic banks with conventional banks are based on the level of efficiency of each type financial institutions in the period 2011-2013 in Indonesia.This study using the Data Envelopment Analysis in determining the values of efficiency at each banking company that is used as a sample in the study. The sample used in this study was 22 banking companies of which consists of 11 islamic banks and 11 other samples are conventional commercial banks, each of which is a bank of the same category and has total assets most closely with their respective Islamic banks in 2011. The sample was determined by purposive sampling method with certain and considerations. The data used in this research is secondary data obtained from financial statements published by each bank. Data obtained from the financial statements of each bank is used to measure the efficiency of each bank. After each bank efficiency values are known, the values are then analyzed  using independent sample t-test.The results showed that the test based on independent sample t-test, the efficiency of each type of banking does not have significant differences. The tesults of this research in line with several pervious studies which showed that there was no significant difference in the level of efficiency in the banking institutions that use Islamic basis and conventional banking institutions.
Co-Authors Agung Dwi Susilo Anuttara Eka Dewi Larasati Asfa Haimana Faisyar Aviciena Zanjabil Barda Rajaza Musaif Capridiea Zoelisty Ceria Farela Mada Tantrika Chandra Dwi Setyawan Danar Maharudin Darwanto Darwanto Ega Dastentya Oktavia Eliezer Kurnia Aryapranata Ella Wijayanti Estika Intan Annisa Fatmawati, Fatmawati Fauziyyah Hanum Ferdyan Wana Saputra Fikri AD, A Syihabul Fivtina Marbelanty, Fivtina Gandhi Agung Wibowo Hantoro Ksaid Notolegowo Hanum, Fauziyyah Iman, Amalia Nurul Intan Wijaya Karimatul Hidayah Khoiri, Anzal Huda M. Ihsan Atthaariq Mahendra, Abi Zidan Mochamad Choiri Muhamad Wildan Nur Hidayat Nisak, Saimatun Nizar Krisna Ardian Norman Alvi Tripambudi Nurlina Nurlina Nurul Khanifah Permana, Fafa Yushifa Priambodo, Luthfi Azhar Putri Ayu Noviyanti Qurotu Uyun Alpriyamah Rensi Permatasari Reza Adi Nugraha Ro'fah Setyowati Rosari, Anton Ryan Bayukresna Samsurijal, Samsurijal Setyowati, Ro'fah Sifa Hayu Ramadhani Sugiyanto, Brigas Mahatmaloka Syahidan Afda Syamsuddin, Darussalam Ulfah Nofitasari Windu Tri Prasetio Zefrizal Nurdin, Zefrizal