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

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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
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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
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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
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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.
TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN RISIKO: BUKTI DARI PARA PENGADOPSI PELAPORAN TERINTEGRASI (Studi empiris pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia tahun 2024) Rhino Ariel Septyanto; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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This study was designed to explore the extent to which corporate governance quality moderates or influences the breadth and depth of risk information disclosure in integrated reports among Indonesian non-financial issuers. The variables utilized in this research are Board of Commissioner Size (UDK), Board of Commissioner Gender Diversity (KGDK), Board of Commissioner Independency (IDK), and Board of Commissioner Meeting Frequency (FRDK) as independent variables, the Risk Disclosure Indeks (IPR) as the dependent variable, as well as Profitability (PROF), Company Size (UkP), Company Age (UmP), High-Technology Industry (ITT), Environmental Sensitivity (SL), and Audit Committee Size (UKA) as control variables.            This study observed the population of non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2024. Through the application of purposive sampling techniques, 153 observations relevant to the research criteria were obtained. Furthermore, hypothesis verification was carried out using multiple linear regression analysis with computational support from SPSS (Statistical Product and Service Solutions) software.            Research findings indicate that the size of the Board of Commissioners and gender diversity on the Board of Commissioners have a significant negative impact on the extent of risk disclosure in integrated reports. Meanwhile, Board of Commissioner Independency and Board of Commissioner Meeting Frequency were found to have no significant impact on the extent of risk disclosre in integrated reports.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan BUMN dan BUMD yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Adinda Fahrani Annabila; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study examines the effect of audit committee characteristics, namely professional expertise, committee size, meeting frequency, and gender diversity, on audit quality in State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD) listed on the Indonesia Stock Exchange during 2020–2024. Audit quality is measured using audit fees and Big Four auditor affiliation as proxies. This study employs a quantitative approach using secondary data obtained from annual reports and financial statements. A total of 115 firm-year observations were selected through purposive sampling. Data were analyzed using multiple linear regression and logistic regression. The findings reveal that audit committee size has a positive and significant effect on audit quality measured by Big Four auditor affiliation, while audit committee meeting frequency positively and significantly affects audit quality measured by audit fees. However, professional expertise and gender diversity of the audit committee do not significantly influence audit quality. These results suggest that the effectiveness of audit committee oversight is more strongly reflected in committee size and meeting intensity than in other audit committee characteristics. The study contributes to the literature on corporate governance by providing evidence from BUMN and BUMD in Indonesia.
PENGARUH PENGUNGKAPAN EMISI KARBON TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATOR (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks KOMPAS100 Periode 2022-2024) M. Sabbit Qolbi; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to examine and analyze the effect of carbon emission disclosure on firm financial performance, as well as to evaluate the potential moderating role of firm size in this relationship. The measurement of financial performance in this study is classified into two dimensions, namely accounting-based financial performance (Return on Assets/ROA) and market-based financial performance (Tobin’s Q).This study uses a quantitative approach with secondary data sourced from annual reports and sustainability reports. The research population includes companies listed on the Indonesia Stock Exchange (IDX) in the KOMPAS100 Index during the 2022–2024 period. The sampling technique used was purposive sampling, which resulted in a final sample of 59 non-financial companies with a total of 177 units of analysis. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM) approach through EViews 14 software.The results indicate that carbon emission disclosure has a negative and significant effect on firm financial performance, both from an accounting (ROA) and market (Tobin’s Q) perspective. However, the moderation test results show that firm size significantly moderates and changes the direction of the effect to be positive.
GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI DAN KINERJA PERUSAHAAN (Studi Empiris Perusahaan Terindeks Saham LQ45 di Bursa Efek Indonesia Periode 2021-2024) Iffah Nur Shadrina; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the value and performance of companies indexed by LQ45 shares on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The problem examined is whether GCG components—consisting of Managerial Ownership (MO), Institutional Ownership (IO), Proportion of Independent Commissioners (IC), Audit Committee (AC), and Board of Director Size (BOD)—along with CSR, influence company value (PBV) and performance (ROE). This research adapts the study by Asyik et al. (2024). Using multiple linear regression with sustainability reports and Bloomberg financial data, and a sample of 17 companies that consistently applied GCG and disclosed CSR during 2021-2024, the results show that IO and IC positively influence both firm value and performance, while AC negatively influences both. BOD positively affects firm performance only. MO and CSR show no significant effect on either firm value or performance. These findings indicate that GCG quality and quantity aspects have not been fully prioritized and CSR disclosure has not become a primary consideration for investors in Indonesia during 2021-2024.
PENGARUH KARAKTERISTIK DEWAN TERHADAP ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE (Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 Bursa Efek Indonesia Tahun 2021-2023) Thival Alvahlevi; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to analyze the influence of board characteristics on Environmental, Social, and Governance (ESG) disclosure. The board characteristics studied include board size, board gender diversity, proportion of independent boards, and frequency of board meetings. In addition, this study also uses control variables in the form of company size, liquidity, and leverage.The sampling method was carried out using purposive sampling technique, so that 38 companies were obtained as samples with a total of 114 observations during the 2021-2023 period. The data used is secondary data obtained from financial reports, company annual reports, and financial reports on companies incorporated in the Kompas 100 Index on the Indonesia Stock Exchange (IDX). Data analysis was carried out using multiple linear regression with the help of SPSS 25 software.The results showed that board size has a negative and significant effect on ESG disclosure, while board gender diversity and the proportion of independent boards have a positive and significant effect. The frequency of board meetings does not show a significant effect. The findings are expected to contribute to the literature related to corporate governance as well as be a consideration for stakeholders in encouraging better ESG disclosure.
PENGARUH KINERJA ESG TERHADAP BIAYA UTANG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar di BEI Tahun 2018-2024) Na’imah Na’imah; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to examine the effect of ESG performance on debt costs, with audit quality serving as a moderating variable. The independent variable used is ESG performance, while the dependent variable is debt costs. Audit quality, as the moderating variable, is proxied by audit costs and the use of a BIG4 accounting firm. The sample for this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2024, totaling 14 companies. Purposive sampling was used as the sampling method. The study employs panel data regression analysis to test the effect of ESG performance on debt costs and uses Moderated Regression Analysis to test the moderating variable.The results indicate that ESG performance has a significant positive effect on debt costs. This positive relationship suggests that companies that increase their ESG performance disclosures will actually incur higher debt costs. However, the study found that audit costs do not affect the relationship between ESG performance and debt costs; nevertheless, companies audited by BIG4 firms tend to have lower debt costs regardless of their ESG level.
HUBUNGAN ANTARA KUALITAS TATA KELOLA PERUSAHAAN DAN KUALITAS LABA DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Zanuba Arifah Chofsoh; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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Earnings quality has become an important issue to discuss after giant companies experienced bankruptcy due to earnings management practices. Companies in Indonesia also experienced the same thing which resulted in a decrease in investor confidence in financial statements. Therefore, the quality of corporate governance needs to be re-examined in relation to earnings quality, both of which are likely to be strengthened by company performance. This study aims to analyze the relationship between corporate governance quality and earnings quality with company performance as a mediating variable. The population in this study consists of companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2020. From the entire population, 154 companies were obtained, resulting in a total sample of 1,078 company-year observations over seven years. This study uses purposive sampling technique. This research data is secondary data obtained from annual reports, financial reports and company websites.The analysis method used is Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that the quality of corporate governance has no direct effect on earnings quality, the quality of corporate governance has a direct effect on the company's financial performance. Company performance is proven to have a significant effect on earnings quality, which indicates that companies with better performance tend to present higher quality earnings reports. Financial performance mediates the effect of governance quality on the earnings quality of companies listed on the Indonesia Stock Exchange (IDX). This finding confirms the importance of strengthening internal corporate performance in order to improve the transparency and quality of financial information.
Co-Authors Adinda Fahrani Annabila 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 Iffah Nur Shadrina Jae Mekar Riska Yuniar Karina Febri Ramadhani Krisna Jesica Anggriyanti Laili Salsabila M. Sabbit Qolbi Maura Indira Miftahur Rahman Nanda Fauziyah Qothrunnada Nathalia Nathalia Na’imah Na’imah Olivia Gita Melinda Patricia Graciella Wilhelmina Pardede Pratiwi Indah Kurniati Rachelya Viodolin Manurung Rhino Ariel Septyanto Rivi Indriani Salma Khairunnisa Gotri Salsabillah Shafa Setyaningrum Setyaningrum Sita Kusuma Nugrahaeni Sri Felia Kurni Thival Alvahlevi Winda Pratiwi Yogi Arief Saputro Zanuba Arifah Chofsoh