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 DEWAN TERHADAP PENGUNGKAPAN RISIKO DENGAN KEPEMILIKAN KELUARGA SEBAGAI VARIABEL MODERASI Jae Mekar Riska Yuniar; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to analyze the effect of board characteristics on risk disclosure by using family ownership as a moderating variable. This study uses independent variables (board size, frequency of board meetings, and board expertise), dependent variable (risk disclosure), and moderating variable (family ownership).The population in this study are all non-financial companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling method used purposive sampling. Samples were obtained as many as 156 companies with a period of 4 years. Data were analyzed by multiple regression analysis method.The results showed that board size, frequency of board meetings, and board expertise had a significant positive effect on risk disclosure. The moderating variable of family ownership has a moderating role in the relationship between board size on risk disclosure. However, the moderating variable of family ownership shows no moderating role on the relationship between the frequency of board meetings and the expertise of the board on risk disclosure.
PENGARUH KARAKTERISTIK DEWAN DAN KOMITE AUDIT TERHADAP TANGGUNG JAWAB SOSIAL PERUSAHAAN Maura Indira; 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

The purpose of the study entitled "The Effect of Board and Audit Committee Characteristics on Corporate Social Responsibility" is to determine the effect of board and audit committee characteristics on corporate social responsibility (CSR) in companies listed on the Indonesia Stock Exchange. In this study, information assortment was completed utilizing the documentation technique. The information required is gotten by gathering data from Financial statement in the Indonesia Stock Exchange. The statistical population of this study are all companies listed on the Indonesia Stock Exchange and the research period is from 2015 to 2020. Using a purposive sampling technique, a sample of 55 companies was selected. Multivariate regression and Eviews 9 software were used for data analysis and hypothesis testing. The results showed that board size had a significant effect on CSR, board independence had a significant effect on CSR, managerial ownership had a significant effect on CSR, duality had a significant effect on CSR audit committee size had no significant effect on CSR and the financial expertise of audit committee members has a significant effect on CSR.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP EFISIENSI MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2016-2020) Christina Adriani Hapsari; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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

Abstract

The purpose of this study is to empirically investigate the relationship between corporate governance, such as board independence, board size, block shareholders, audit committee size and the frequency of audit committee meetings on the efficiency of intellectual capital in financial sector companies in Indonesia. This study uses control variables, namely firm age, firm size, leverage and ROE (return on total equity). The population in this study consisted of financial companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sample was selected based on the purposive sampling method. The total sample obtained is 305 companies for five consecutive years.This study was analyzed using the multiple linear regression method. The results of this study indicate that board independence, board size, block shareholder and the frequency of audit committee meetings have a significant positive effect on intellectual capital efficiency, while the size of the audit committee has no significant effect on intellectual capital efficiency.
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