Article Per Year (5 Year)
p-Index From 2021 - 2026
1.798
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Muchamad Syafruddin
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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

Found 33 Documents
Search

 1   2   3   4 
PENGARUH KARAKTERISTIK KOMITE AUDIT PADA PENGUNGKAPAN ETIKA SUKARELA Laili Salsabila; 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 (256.19 KB)

Abstract

The purpose of this study is to examine the influence of audit committee characteristics such as audit committee expertise, frequency of meeting of audit committee, audit committee size, audit committee tenure, dan multiple directorship of audit committee member on voluntary ethics disclosure in Indonesian companies.The population in this study were all companies registered in Indonesia Stock Exchange for the year 2018. The sampling method used in this research was purposive sampling. Total number of samples used in this study were 98 study samples. The data used in this study were obtained from companies’ annual report. The data in this study were analyzed using multiple regression techniques. The data in this study were also analyzed using classical assumption test before they were analyzed using multiple regression techniques. Other than classical assumption test, the data in this study were also analyzed using pearson correlation test. The results of this study indicate that audit committee expertise have no effect on voluntary ethics disclosure. While frequency of meeting of audit committee, audit committee size, audit committee tenure have positive effect on voluntary ethics disclosure and multiple directorship of audit committee has negative effect on voluntary ethics disclosure.
ANALISIS PENGARUH EFEKTIVITAS KOMITE AUDIT, JENIS AUDITOR DAN KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN PERUSAHAAN Setyaningrum Setyaningrum; 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 (472.086 KB)

Abstract

This research aims to examine the influence of audit committee effectiveness and type of auditor on the timeliness of reporting in Indonesia. This reserach used financial condition, firms size and type of industry as control variable.This research uses secondary data which obtained from date of publication of the financial statement and annual reports of company listed on the Indonesia Stock Exchange in 2017 and consist of manufacture, construction, and service company. The number of research samples is 204 company samples and determined by purposive sampling method. Multiple regression analysis is used to test the hypothesis.The results of research that have been completed show that audit committee effectiveness and type of auditor have a significant negatively with financial reporting lead time.
PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN AKURASI HARGA SAHAM Bukti Empiris dari Usaha Kecil dan Menengah di Bursa Efek Indonesia Tahun 2018-2020 Sri Felia Kurni; 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 research was conducted based on the approach of signalling theory. Signalling theory is to explain the relation between corporate governace disclosure with share price accuracy. The objective of this research is to investigate the impact of corporate governance disclosure on share price accuracy of small medium enterprise (SME) that listed on Indonesia Stock Exchange (IDX). Furthermore, this paper extends the literature on the relationship between accounting disclosure and share price accuracy to include corporate governance disclosure in emerging market economies such as Indonesia. It also shows the importance of both voluntary and mandatory corporate governance disclosure.This reserarch used secondary data from annual report of small medium enterprise (SME) that listed on Indonesia Stock Exchange (IDX) and share price accuracy records were created from each company’s weekly share price returns between 2018-2020, utilizing generalized least squares regression analysis. Multiple regression analysis with fixed effects was then implemented to test the study hypotheses. So, the results showed that the indipendent variabel consisting of voluntary and mandatory corporate governance disclosure has positive impact on share price accuracy in the Indonesia small business enterprise (SME) environment. But it does not have significant impact to share price accuracy.
FAKTOR-FAKTOR YANG MEMPENGARUHI RESISTENSI PENGGUNA DALAM IMPLEMENTASI SISTEM AKUNTANSI AKRUAL Miftahur Rahman; 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 (80.262 KB)

Abstract

The purpose of this study is to examine the factors influencing users’ resistance towards implementation of accrual accounting. Dependent variable in this study is users’ resistance. And independent variables are top management, technologies and sistems, colleague opinion, self efficacy and external issues. This relationships are examined by multiple regression analysis. The population in this study consists of all users’ of accrual accounting in Indonesia. The sample in this study are all users’ of accrual accounting in KPPN Semarang 1 and consists of compiler of financial reports. The total number of samples in this study were 134 samples. Data collected by questionnaire. Data analysis was performed by the descriptive statistic analysis, the classical assumption, and hypothesis test with multiple regression analysis. The result of this study shows that three independent variables, they are technologies and sistems, colleagues opinion and external issues have significant relationship in influencing users’ resistance towards accrual accounting. Top management and self efficacy have no significant relationship in influencing users’ resistance towards accrual accounting.
ANALISIS PENGUNGKAPAN MANAJEMEN RISIKO (BUKTI INDONESIA) Hesti Hardana; 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 (308.211 KB)

Abstract

This study aims to examine the effectiveness of risk management disclosures where explicit disclosures are needed by users in assessing the material risks that exist in the company. This study also examines what factors influence the level of risk management disclosure. This study examined the top 130 companies (based on market capitalization ranking) listed on the IDX in 2016. The level of risk management disclosure was assessed using thematic content analysis methods, then tested with regression analysis to see which governance factors affected the level of risk management disclosure.The findings of this study indicate that the level of risk management disclosure provided is quite high. Factors that have a positive influence on the level of disclosure of risk management are institutional ownership (INSTOWN), and Beta shares (BETA). However, the proportion of Audit Committee expertise (ACEXPTS) shows a significant negative relationship. Whereas the proportion of Independent Commissioners on the Board of Commissioners (BINDP), the expertise of the Board of Commissioners (BEXPTS), the presence of the Risk Committee joined by the Audit Committee (RCAC) or not incorporated (RCSA), the presence of the Technology Committee (TC), involvement of Big 4 auditors (ADBIG4), market to book (MTB), leverage (LEV), and all control variables have no significant relationship to the level of risk management disclosures provided by the company.
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Salma Khairunnisa Gotri; 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 (812.068 KB)

Abstract

This study aims to examine the factors that influence the disclosure of corporate risks, such as company size, sector type, level of  risk , board size, and composition of the board of commissioners. The population in this study consisted of all companies listed on the Indonesia Stock Exchange in 2017. Sampling was done using the purposive sampling method. Total sample in this research was 326 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that not all factors studied such as company size, type of sector, level of risk, board size, and composition of board of commissioners have a significant effect on corporate risk disclosure.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN RISIKO SEBAGAI VARIABEL MEDIASI Hasna Nur Afifah; 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 provide a deeper explanation regarding the Effect of of Corporate Social Responsibility on Corporate Financial Performance with Risk as a Mediating Variable. The population in this study are companies in the few sectors in natural resource industry listed on the Indonesia Stock Exchange (IDX) from 2011 to 2019, especially in mining, agriculture and basic industries’s sectors. This study uses secondary data and purposive sampling method as a method of selecting samples. Also, this study uses PLS (Partial Least Square) analysis as model data analysis. The results showed that CSR has a positive effect on CFP, CSR has a positive effect on company risk and company risk has an effect as a mediating variable between CSR and CFP.
PENGARUH TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018) Ayu Anggreni Siregar; 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 (306.925 KB)

Abstract

The purpose of this research is to obtain an empirical evidence about the effect of good corporate governance on tax avoidance which becomes a proxy of current Effective Tax Rate. The independent variables are executive compensation, executive character, company size, institutional ownership, boards of  independent commisioners’ proportion, audit committee and audit quality. The dependent variable is Tax avoidance. The hypothesis testing used multiple regression analysis method with secondary data obtained by judgment sampling method . The samples of this study were 142 data from manufacturing companies listed in Indonesian Stock Exchange and published annual report period 2015 – 2018. The result of this study show that executive compensation, boards of independent commisioners’ proportion , audit committee has a positive effect on tax avoidance in partial but the executive compensation, executive character, company size, institutional ownership, boards of  independent commisioners’ proportion, audit committee and audit quality have simultaneous effect to define tax avoidance.
PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI TRANSPARANSI Arif Fajar Kurniawan; 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 (98.51 KB)

Abstract

The goal of this research is to examine the effect of tax avoidance on firm value and how if company transparency roled as moderating variable. On this research, it uses firm value as dependent variable and Tobin’s Q as it measures. Tax avoidance represents the independent variable as measured by BTD. The moderating variable is company transparency and use Corporate Governance Self Asseeement Checklist released by Forum for Corporate Governance in Indonesia as it measured. This research also use four control variables.            There are 135 non-financial companies listed in Indonesia Stock Exchange which have financial report on 2016 period as the sample of this researh. Multiple regression analysis is choosen to be used in this research.            The result of the research shows that the independent variable, tax avoidance, has positive effect on firm value but negative on agency cost. The transparency succeed to moderate the effect of tax avoidance on firm value become positive effect.
ANALISIS PENGARUH CORPORATE RISK DISCLOSURE TERHADAP BIAYA MODAL EKUITAS DAN KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017) Desi Nofianti Cornelia; 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 (214.021 KB)

Abstract

The aim of this study is to examine the effect of corporate risk disclosure on cost of equity capital and firm perfomance. This study used systematic risk,market to book ratio, leverage, firm size, audit committee independen, and auditors type  as control variable. The population in this study consists of financial firm especially the banking sektor in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 102 companies.This study used multiple regression analysis for hypotheses testing. The results of this study show that corporate risk disclosure has a negative effect on cost of equity capital and corporate risk disclosure has positive effect on firm perfomance.
Co-Authors Agnes Janiartini Arif Fajar Kurniawan Ayu Anggreni Siregar Christina Adriani Hapsari Desi Nofianti Cornelia Devi Ayu Novita Fadilla Dhafi Rahmatul Ikma Dienda Amalia Desmawardani Dionisius Raditya Yogiputra Fadlila Hidayati Hanifah Hanifah Haritz Faiz Heryantama Hasna Nur Afifah Hesti Hardana Jae Mekar Riska Yuniar Karina Febri Ramadhani Krisna Jesica Anggriyanti Laili Salsabila Maura Indira Miftahur Rahman Nathalia Nathalia Olivia Gita Melinda Patricia Graciella Wilhelmina Pardede Pratiwi Indah Kurniati Rachelya Viodolin Manurung Rivi Indriani Salma Khairunnisa Gotri Salsabillah Shafa Setyaningrum Setyaningrum Sita Kusuma Nugrahaeni Sri Felia Kurni Winda Pratiwi Yogi Arief Saputro