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Muchamad Syafruddin
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENILAIAN PENERAPAN TATA KELOLA PERUSAHAAN DI INDONESIA DAN PENGARUHNYA TERHADAP KINERJA KEUANGAN Dienda Amalia Desmawardani; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purposive of this research is to examine impact of corporate governance implementation rating on financial performance in Indonesia. The independent variables is corporate governance implementation rating while the dependent variables are financial performance, firm value, dan company growth. The Control variables are company size, company age, listing ago,and  leverage.This research uses panel data regression analysis method use EViews with secondary data obtained by purposive sampling method. Research data is secondary data from Corporate Governance Perception Index’s data and annual reports that listed on the Indonesia Stock Exchange in 2012-2017. The results of this reasearch is indicate a significant influence between corporate governance implementation rating on financial performance and firm value. But, there is not significant influence between corporate governance implementation rating on company growth.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE VALUE DENGAN VARIABEL MODERASI STOCK RETURN DAN FINANCIAL PERFORMANCE Nathalia Nathalia; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purposive of this research is to examine impact of good corporate governance on corporate value with moderation variables stock return and financial performance. This research uses partial least square analysis method with secondary data obtained by purposive sampling method. Research data is secondary data from ICMD, financial statements and annual reports of firm that listed in LQ45 index on the Indonesia Stock Exchange in 2016-2018 and stock price data obtained from Yahoo Finance website. The results of this reasearch is indicate a positive influence between good corporate governance on corporate value. While the results of research that has been done also shows a positive influence between good corporate governance on corporate value with moderation variables are stock return and financial performance.
ANALISIS PENGARUH BIAYA AUDIT RELATIF TERHADAP LOYALITAS KLIEN PADA PASAR AUDIT DI INDONESIA Karina Febri Ramadhani; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine impact of audit fees relative to client loyalty and degree of loyalty . The independent variables of this study are relative audit fees and the dependent variable is loyalty and degree of loyalty by being influenced by other factors namely Big 4, Company Size, Company Growth, and Leverage. The research data is secondary data from financial statements and annual reports from companies of all sectors listed on the Indonesia Stock Exchange in 2011-2017. The research sample was obtained using a sample collection method, namely purposive sampling. The total sample of this study was 152 companies. This study uses the method of logistic regression analysis and ordinal logistic analysis. The findings of this study indicate that there is a negative influence on audit costs relative to client loyalty and the level of client loyalty.
PENGARUH CSR DAN KINERJA PERUSAHAAN TERHADAP RISIKO PAJAK Olivia Gita Melinda; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of CSR and company performance on tax risk. The variables used in this study are the dependent variable (tax risk), the independent variable (CSR), the moderating variable (earnings performance), and the control variable.               The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample was taken by using purposive sampling method. Based on the purposive sampling method, the samples obtained were 17 companies for three consecutive years (2017-2019). The analytical method used in this research is OLS regression analysis.               The results of this study indicate that CSR has a negative effect on tax risk and earnings performance strengthens the relationship between CSR and tax risk.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2020) Patricia Graciella Wilhelmina Pardede; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of ownership structure on the possibility of financial distress in manufacturing companies listed on the Indonesia Stock Exchange in 2011-2020. This study uses the dependent variable (Financial Distress), independent variables (Institutional Ownership, Insider Ownership, Foreign Ownership and Government Ownership), and control variables (Company Size, Net Profit Margin, Payment Ratio, Leverage and Sales Growth). The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2011-2020. By using purposive sampling in sample selection, 160 research samples were obtained for 10 consecutive years (2011-2020). Testing the hypothesis of this study using multiple regression analysis and logistic regression analysis. The findings of this study reveal that institutional ownership and the possibility of financial distress are negatively and significantly correlated, insider ownership and the possibility of financial distress are positively and significantly correlated, foreign ownership and the possibility of financial distress are negatively and significantly correlated, and government ownership and the possibility of financial distress. distress is negatively correlated and not significant.
PENGARUH KEBIJAKAN CORPORATE SOCIAL RESPONSIBILITES TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2016) Dhafi Rahmatul Ikma; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is determine the effect of corporate social responsibility (CSR) on accounting conservatism, and the effect of corporate social responsibility (CSR) on accounting conservatism with state ownership as a moderating variable. This research uses cash flow, firm age, and investment cycle as control variables.This study uses secondary data from annual financial reports on non-financial companies listed on the Indonesian stock exchange in 2016. The method in selecting samples is using the purposive sampling method. The total sample from this study is 204 samples. This study uses multiple regression analysis to test the hypothesis.The results of this study indicate that social responsibility (CSR) has a positive effect on the level of accounting conservatism which shows that the government-mandated CSR policies are sufficient to encourage conservative financial reporting. However, due to the possibility of political affiliation, the interaction between CSR and state ownership (BUMN) does not affect the level of accounting conservatism.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA AKRUAL Rachelya Viodolin Manurung; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of corporate governance (CG) on earnings management (EM) in Indonesia. The independent used in this research are board independence, board gender diversity, director’s share ownership, and audit quality while the dependent variabel used in this research is earnings management. This research uses multiple regression analysis method with secondary data obtained by purposive sampling method. The sample comprises of 161 companies listed in Indonesian Stock Exchange. The Research data is secondary data from financial statements and annual reports of non financial firm over the period 2018. The results of this research indicate that board independence, board gender diversity, director’s share ownership, and audit quality were negatively and significantly related to earnings management.
PENGARUH TANGGUNGJAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI Agnes Janiartini; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

The theoretical and empirical relationships between corporate social responsibility (CSR) and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only indeveloped countries but also inemerging countries. This paper aims to investigate the moderating effect of different aspects of corporate governance, which are foreign and state ownership, board size and board independence, on the relation ship between CSR and financial performance. This study uses secondary data from financial statements of manufacturing, agriculture, mining, wholesale and retail trade companies listed on Indonesia Stock Exchange in 2017-2018. The sampling method used is purposive sampling. The sample consists of 231 financial reports from 159 companies that listed in Indonesia Stock Exchange period 2017-2018. The analysis method that was used in this study was linear regression analysis. Before being conducted by regression test, it was examined by using classical assumption test are the normality, heterocedasticity, multicollinearity, and autocorrelation tests. Ordinary least squares regression results show that CSR activities affect the financial performance of firms positively. Furthermore, corporate governance features like foreign ownership, stateownership,board size and board independence strengthen the positive relationship between CSR and financial performance
PENGARUH KUALITAS AUDIT DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA Fadlila Hidayati; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of audit quality on earning management in companies listed on the Indonesia Stock Exchange. Audit quality in this study is measured by audit fee and audit firm size while corporate governance is measured using the audit committee meetings and board independence and size. Earnings management in this study is measured by discretionary accruals of the company. Firm size, leverage, cash flow from operations, and firm growth used as control variables.The population of this study are non-financial companies listed in Indonesia Stock Exchange (BEI) year period 2017-2020. The sample of this study was obtained using purposive sampling method with a total sample of 412 companies. The analytical technique used to test the hypothesis in this study is multiple regression analysis with the help of SPSS software. The result of this study shows that audit fee, audit firm size have a negative and significant effect on earning management. The corporate governance variables, board independence and audit committee meeting, showed significant negative results, while board size had no significant effect on earnings management.
EFISIENSI MODAL INTELEKTUAL DAN NILAI BUKU PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2011-2020) Sita Kusuma Nugrahaeni; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of intellectual capital performance on the book value of companies listed on the Indonesia Stock Exchange in 2016-2020. This study uses the dependent variable Economic Value Added (EVA) and Free Cash Flow (FCF), the independent variable Intellectual Capital. The population used in this study are companies listed on the Indonesia Stock Exchange in 2011-2020. By using purposive sampling in sample selection, 220 research samples were obtained for 5 consecutive years (2016-2020). Testing the hypothesis of this study using multiple regression analysis method. The findings of this study reveal that intellectual capital performance has a positive and significant effect on Economic Value Added (EVA) and intellectual capital performance has a positive and significant effect on Free Cash Flow (FCF).
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