Muchamad Syafruddin
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA BANK ISLAM DI INDONESIA Hanifah Hanifah; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.193 KB)

Abstract

The purposive of this research is to assess the measurement of the Corporate Governance quality of Islamic Banks and its effect on financial performance. The dependent variable is financial performance that consists of return on asset (ROA) and return on equity (ROE). while the independent variables are the effectiveness of Board of Commissioner, the effectiveness of Audit Commite, and the effectiveness of Shariah Supervisory Board. This research uses multiple regression analysis method with secondary data obtained by purposive sampling method. Research data is secondary data from financial statements and annual reports of Islamic Banks in Indonesia  from 2009-2018.The results of this reasearch is indicate there’s a relation between corporate governance and financial performance.
PERAN KUALITAS AUDIT MEMODERASI PENGARUH AFILIASI KELOMPOK BISNIS TERHADAP MANAJEMEN LABA Pratiwi Indah Kurniati; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.909 KB)

Abstract

The aim of this study is to examine the moderating role of audit quality in the influence of business group affiliation to earnings management. Audit quality was measured by two proxies, there are audit firm Big4 and industry specialisation auditor. Earnings management was measured using the value of discretionary accruals. Beside that, this study used size of a firm as control variables. A usable sample of this study was manufacture and service firms which listed on Indonesian Stock Exchange for the period 2016. The number of sample are 107 samples. Research data were obtained from the annual reports of sample firms. The used sampling method is purposive sampling method. Hypothesis testing is done with Ordinary Least Square (OLS) analysis. The results of the research show that business group affiliation influence negatively to earnings management, and then audit quality weaken that influence.
PENGARUH KUALITAS AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2018) Dionisius Raditya Yogiputra; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study was made with the aim of knowing the effect of audit quality, which consists of auditor industry specialization and auditor reputation, on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period of observation from 2017 to 2018. Independent variables on this research are auditor industry specialization and auditor reputation, the dependent variable in this study is audit report lag, and the control variables in this study are company size, financial leverage, number of subsidiaries, extraordinary items, family ownership, financial condition, and the type of industry.This study has a population that is all companies listed on the Indonesia Stock Exchange (IDX). The sample in this study consisted of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017–2018, with a total sample of 565 companies samples. Purposive sampling menthod is a method used to take samples that will be used in this study. Sources of data used in this study are secondary data from audited financial reports and company annual reports published through the Indonesia Stock Exchange (IDX) website as well as through the respective companies' websites. Ordinary Least Squares (OLS) and multiple regression techniques are the analytical methods used in this study.The results obtained in this study indicate that there is a negative but insignificant influence between the auditor industry specialization and audit report lag, and there is a negative but insignificant effect between the auditor reputation and audit report lag.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP EFISIENSI MODAL INTELEKTUAL Salsabillah Shafa; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.221 KB)

Abstract

The aim of this study is to examine the influence of corporate governance mechanisms on effeciency intellectual capital (IC). Drawing on the agency theory, the study develops hypothesis about relationship between corporate governance mechanism (such as board size, board composition, the level of independence of audit committee and the level of independence of remuneration commmitte) and intellectual capital (IC). The population of this study consists of all service firms listed on Indonesian Stock Exchange in 2016-2018 following the exclusion of financial institution (e.g banks, insurance,and others). Sample of this study is obtained by using puprosive sampling method and the final sample in this research is 168 samples for the period 2016-2018. The study uses a multiple regression analysis. The results of this study show that not all corporate governance mechanisms which be used in this reseacrh have significant association with efficiency of intellectual capital.
LAPORAN AUDITOR, UKURAN AUDITOR DAN RELEVANSI NILAI INFORMASI AKUNTANSI (Studi Empiris pada Perusahaan non-Keuangan yang Terdaftar di BEI Tahun 2011-2020) Winda Pratiwi; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 2, 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 auditor reports and audit firm size on the value of the relevance of accounting information from companies listed on the Indonesia Stock Exchange in 2011-2020. This study uses the dependent variable (market value), independent variables (Book Value per Share and Earnings per Share), moderating variables (Audit Opinion and Audit Firm Size), and control variables (Size and Loss).The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2011-2020. By using purposive sampling in sample selection, 380 research samples were obtained for 10 consecutive years (2011-2020). The hypothesis of this research using multiple regression analysis method.The findings of this study reveal that audit opinion and auditor firm size are positively and significantly correlated with two indicators of value relevance of accounting information that affect the company's market value, namely Book Value per Share and Earnings per Share
KARAKTERISTIK PERUSAHAAN DAN PENGUNGKAPAN MODAL INTELEKTUAL: PERUSAHAAN-PERUSAHAAN DI INDONESIA TAHUN 2015 Yogi Arief Saputro; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.307 KB)

Abstract

This empirical quantitative study seeks to examine the influence of company’s characteristics on intellectual capital disclosure. They consist of type of industry, leverage, listing age, and corporate governance attributes (ownership concentration and type of external auditor). Data were gathered from the annual reports of 82 publicly listed companies in Indonesian Stock Exchange in 2015. This study uses a stratified random sample of all companies listed in Indonesian Stock Exchange as the population. The 82 samples chosen based on their type of industry; 41 companies were chosen from high-tech industry and 41 companies were from low-tech industry. Data collection is limited to one year and only from annual reports. Multiple regression statistics analysis results reveal that high-tech and knowledge-intensive companies disclose more information about intellectual capital than low-tech companies do. Companies audited by big-four auditors also disclose more information than those without big-four auditors. Ownership concentration has negative significance association with the extent of intellectual capital disclosure. Level of leverage and listing age did not influence the occurrence of intellectual capital disclosure.
ANALISIS PENGARUH TINGKAT CORPORATE RISK DISCLOSURE (CRD) TERHADAP BIAYA MODAL EKUITAS DAN KINERJA PERUSAHAAN (Studi empiris terhadap perusahaan bank yang terdaftar di BEI yang telah diaudit pada tahun 2015-2017) Haritz Faiz Heryantama; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.388 KB)

Abstract

This study aims to examine the effects of level of corporate risk disclosure) to the cost of equity capital and company performance. Controlling variables in this study include the ratio of equity market value to equity book value, leverage ratio, firm size, independent audit committee, consumer price index and auditor type. The sample population of this study uses a registered and audited banking company on the Indonesia Stock Exchange in period of 2015 - 2017. The research sample was obtained using a purposive sampling method, with a total sample of companies collected as many as 102. This study uses multiple linear regression based on ordinary least square for hypothesis testing. The final results of this study conclude that the independent variable risk disclosure of the company has a negative influence on the cost of equity capital and the level of corporate risk disclosure has a positive effect on company performance.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KUALITAS LABA: APAKAH MEREKA CERMINAN PERILAKU OPORTUNISTIK MANAJER? Rivi Indriani; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.54 KB)

Abstract

The purposive of this research is to examine whether the level of Corporate Social Responsibility disclosure (CSRD) influences earnings management in both ordinary companies and export-oriented companies. The independent variable used in the research is Corporate Social Responsibility while the dependent variable in the research is earnings management. In addition, the theory used in this study is stakeholder theory.This research uses regression analysis method with secondary data obtained by purposive sampling method. Research data is secondary data from financial statements and annual reports of manufacturing firm that listed on the Indonesia Stock Exchange in 2017.The results of this research is indicate a positive influence between the level of corporate social responsibility disclosure (CSR) on earnings management in ordinary companies. While for export-oriented companies, there is a negative influence between the level of corporate social responsibility disclosure (CSR) on earnings management.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP TINGKAT KONSERVATISME AKUNTANSI DI INDONESIA Devi Ayu Novita Fadilla; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.672 KB)

Abstract

The purpose of this research is to examine the effect of corporate governance mechanism, such as board size, board independence, external auditor type, and ownership structure on accounting conservatisme in Indonesian companies. The data used in this research were obtained from company’s financial and non-financial statements and analyzed using multivariate regression techniques. All the Kompas 100 companies in January 2019 were considered, but excluding financial and utility firms. Other companies whose financial and/or governance data were not found were also excluded. Total sample in this research was 50 companies. The results of this research indicate that corporate governance is positively associated with accounting conservatism.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA Krisna Jesica Anggriyanti; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to empirically investigate the impact of intellectual capital (IC) on the financialperformance of Islamic Banks operating in Indonesia. The variables used in this study are the dependent variable (financial performance), the independent variables (value added intellectual capital, capital employed efficiency, human capital efficiency, and structural capital efficiency) and the control variables (Leverage and Size).The population in this study is Islamic Banks listed website OJK in 2017-2019. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 33 samplesfor the three years obtained (2017-2019). The analytical method used in this study is ordinary leastsquare (OLS).The results of this study indicate that value added intellectual capital, capital employed efficiency, and  human  capital  have  a  positive  and  significant  effect  on  financial  performance.  While,structural capital efficiency has a negative but significantly influence the financial performance.