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Dul Muid
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH FORMAL COMPETENCE, AUDIT FEE, AUDIT FIRM SIZE DAN FINANCIAL DISTRESS TERHADAP OPINI GOING CONCERN Nabella Aprilia Suma; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship between formal competence, audit fee, audit firm size and financial distress to going concern opinion. The sample used in this study is a non financial companies listed on the Indonesia Stock Exchange in 2017. The sampling technique are uses purposive sampling method, as many 168 companies that have met the predetermined sample criteria. This study uses logistic regression to examine hypothesis. The result indicate that formal competence, audit firm and financial distress size not have significant effect to going concern opinion. On other hand audit fee have significant effect to going concern opinion.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE INDEX DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN (Studi pada Perusahaan Manufaktur yang tercatat Di Bursa efek Indonesia Periode 2016-2018) Taufik Anggara; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

Analyzing the effect of the corporate governance index, sub-index, and institutional ownership is the essence of this study. This study develops a governance index consisting of 33 indicators to measure the corporate governance index. Institutional ownership as an independent variable on company performance as the dependent variable. While the control variables used are Gearing, Firm Size, Growth Opportunities, Firm Age, Board Ownership, Block Shareholdings. The research population is 93 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Purposive sampling technique was selected and applied as a sampling technique in this study. The results obtained from this study indicate that the corporate governance index,institutional ownership has a significant positive effect on firm performance, and the sub-index has a significant negative effect on firm performance. However, not all elements of the corporate governance index have a significant influence on company performance.
PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Titus Bayu Santoso; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance on tax avoidance. Corporate governance is proxied by the number of commissioners, the percentage of independent commissioner, compensation commissioners and the board of directors and stock ownership by the public. Tax avoidance is measured by the size of the book tax gap.This study used a quantitative research design and secondary data from companies listed in Indonesia Stock Exchange. By using purposive sampling in the observation period 2011-2013, obtained 60 observations. Data were analyzed using ordinary least squares regression models. Regression results show that the amount of salary compensation commissioners and board of directors have a positive and significant impact on tax avoidance. While the number of commissioners, the percentage of independent commissioners, and the public shareholding does not have a significant effect on tax avoidance. The results of this study indicate that some corporate governance mechanisms in Indonesia has not been effective according to its function for shareholders.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PERUSAHAAN Naufal Ade Septianto; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to investigate how the different activities of corporate social responsibility affect corporate tax avoidance in basic industry and chemicals sector companies listed on the Indonesian Stock Exchange (IDX). This study uses the quantitative method to analyze the relationship between corporate social responsibility and corporate tax avoidance.The population of this research is the basic industry and chemicals sector companies on the Indonesian Stock Exchange (IDX) during the 2016-2018 period. The purposive sampling method is used to select the samples for the study. Based on a sample of 84 observation, this study finds that CSR environmental dimension is positively related to corporate tax avoidance. This indicates that companies with a higher score on CSR environmental dimension are more inclined to avoid corporate taxes. While CSR social dimension and CSR economic dimensions are negatively related to corporate tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Industri dasar dan kimia di BEI Tahun 2015-2020) Brilian Ayu Kartikasari; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the factors that can affect going concern audit opinion, with the variables tested are financial condition, leverage, profitability, last year's audit opinion and going concern audit opinion. The object of research used is companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2015-2020. population of this research there are 78 companies and samples that meet the criteria there are 35 companies while only 200 observations were made Going concern audit opinion is measured by a dummy variable for 1 to receive a going concern audit opinion and 0 for the opposite. Hypothesis testing used logistic regression testing and spss 24 applications. The result of this research is that financial condition, leverage,  have no effect on going concern audit opinion. while profitability and last year's audit opinion had a significant influence on the going concern opinion.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) Hilda Maulida; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of corporate governance characteristics and audit quality on earnings management. These characteristics are size of audit committe, financial expertise of audit committe, audit commiitte activities, size board of directors, independent board of directors and managerials ownership. The audit quality is proxied as: auditor reputation (Auditor Big Four and Auditor non Big Four) and auditor in industry specialization, while the earnings management is proxied by discretionary accruals.The population in this study were 298 manufacturing companies’ annual report listed on the Indonesia Stock Exchange in 2016-2017. Research data was obtained from the annual report of manufacturing companies in 2016-2017. Based on the purposive sampling method, the samples obtained were 140 companies. The hypothesis in this study was tested using multiple regression analysis.The results of the analysis show that the variable size of audit committee, financial expertise of audit committee, independent board of directors, auditor reputation and auditor in industry specialization affect negative significantly on earnings management. Audit committee activities, size board of directrs and managerials ownership have no affect on earnings management.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2017) Hafiz Gavra Niranda; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

In the financial statements, management often manipulates the numbers so that it shows the company's performance as if good, even though the company is actually not in good condition. Management does this so that investors continue to trust and attract other investors to want to invest in the company. The behavior called earnings management is a deviation in the financial statements carried out by management, one of which concerns the level of earnings presented in the financial statements.            The purpose of this study is to examine whether earnings management is influenced by several factors such as previous year's earnings performance, audit quality, audit committee, and firm size. The control variable of this study uses absolute total accruals, return on assets, investments, and cash flow operations. The sample used in this study was 190 annual financial reports from 95 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2017. The method used for this research is purposive sampling. The results of this study indicate that the audit quality has a significant negative effect on earnings management, and the audit committee has a significant positive effect on earnings management. While the previous year’s earnings performance has not a significant positive effect on earnings management, and the firm size has not a significant positive effect on earnings management.
PENGARUH KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN MODERASI AUDITOR EKSTERNAL Hamzah Hamzah; Dul Mu'id
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit committee and External auditor have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflicts of interest and any opportunistic behavior from the manager. This study aims to examine the effect of audit committee expertise and the amount of audit committee meetings on earnings management with External auditor as a moderating variable in the manufacture companies in Indonesia.The type of data used in this study is secondary data and the total number of samples in this study were 104 data companies that constantly registered in LQ-45 index and listed in Indonesia Stock Exchange from 2014-2017. The sampling method in this research uses purposive sampling technique for the company that has been registered in LQ-45 index and listed in Indonesia Stock Exchange which published annual report in 2014-2017. Variable earnings management, audit committee expertise, the amount of audit committee meetings, and External auditor analyzed by multiple linear regression model. The result of the study indicate that audit committee expertise significantly negative impact on earnings management and the amount of audit committee meetings not significantly impact on earnings management. Audit committee expertise moderated by External auditor positive effect and significant on earnings management. However, the amount of audit committee meetings moderated by External auditor not significant on earnings management.
CORPORATE GOVERNANCE, KOMITE AUDIT, KUALITAS AUDIT, DAN MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Yang Terdaftar di Indeks LQ45 Periode 2014-2018) Deo Novrin Hasiholan Damanik; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate governance, audit committee and audit quality on tax management of the company. Independent variable used in this study are corporate governance which is measured by proxies of number of commissioners, percentage of independent commissioner, compensation of board of commissioner and board of directors, audit committee is measured by proxies of number of audit committee of the company while audit quality is proxied by size of public accountant firm. Dependent variable is tax management which is measured by effective tax rate (ETR)The population used in this study consist of firms that listed on LQ45 index on Indonesia Stock Exchange in 2014-2018. The sampling method used in this study is purposive sampling and obtained 23 companies every year. This study uses multiple regression analysis for hypotheses testing.The results of this study showed that number of commissioner has no effect on tax management measured by tax expense and by cash tax paid, percentage of independent commissioner has negative effect on tax management measured by tax expense but has no effect on tax management measured by cash paid, compensation of board commissioner and directors has negative effect on tax management measured by tax expense and by cash paid, audit committee has no effect on tax management measured by tax expense but has negative effect on tax management measured by cash paid, audit quality has negative effect on tax management measured by tax expense and has no effect on tax management measured by cash paid.
FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSPARANSI PEMERINTAH (WILAYAH PROVINSI DI PULAU JAWA) Rizky Novananda Fauzan Hasibuan; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to determine the factor that influence the level of transparency of local government through empirical testing, particularly financial reports is the most important part that must be submitted by the Regional Government since regional autonomy was implemented by the Central Government. This study was conducted in 6 provinces on the island of Java in 2013-2018. Sampling is done using the purposive sampling method Hypothesis testing used significance test and multiple linear regression analysis. The data collection method is obtained the local government website. The results of hypothesis testing in this study indicate that the presentation of regional financial reports has a significant positive effect on the use of regional financial information by information users.
Co-Authors Adi, Daniel Kartika Adrian, Rebecca Nicole Agnes Denira Gusti Agung Hendratmoko Angela Deananda Putri Budiastuti Anggie Noor Rachmad Anisa Alfiarini Anisa, Nurul Apip, Apip Asthari Oliviana Audrey Santoso, Jessica Ayu Septiani B Ivanno Eka P Bahtera Afrikani Sri Wuri Handayani Benrindang Latusura Brilian Ayu Kartikasari Cita Ratna Setyamurti Daniel Bouman Hasurungan Sinaga Deo Novrin Hasiholan Damanik Dhena Alinda Milenia Dian Kusuma Wardhani Dwi Fajar Febrianto Ekaristi, Clara Eqy Refiyanto Espi Noviyani Evans Manurung Fajri, Ul'Ulya Zuhrufi Felicia Destiyuanita Fendra Deva Mahendra Firdaus, Sukma Floppysta, Floppysta Habibi, Masandy Muhammad Rais Hadi Sasana Hafiz Gavra Niranda Hamdani Hamzah Hamzah Hastarini Dwi Atmanti Hilda Maulida Ichsan Pamungkas Indiferent Sudjatna, Indiferent Joshua Bram Karima Anisa Safitri Khairul Adhi Fiandri Machmuddah, Zaky Maulana Syaiful Haq, Maulana Syaiful Merdeka, Niki Agni Eka Putra Mohamad Zidane Ramadhan Muchamad Syafruddin Muhammad Zain Satria Atmaja Nabella Aprilia Suma Naufal Ade Septianto Nugroho, Raffindra Gustriadhi Pambayun, Brillian Tania Sekar Panca Wahyuningsih Pepin Nur Dhiansyah Prasetya, Gustivo Prastomo, Nikku Dwiky Quatrinasa, Daru Rachman Aviv Rahmadani Aji Putra Rahminawati Ilma Rakai Wastu Demos Ramanda Yura Wiradharma Randy Yosua Immanuel Ratna Puji Astuti, Ratna Puji Renaldi Alfarasi Renas Adi Nugroho Rika Fitriyani Wardiman Rio Ariesta Heditya Rizky Amalia Wardhani Rizky Novananda Fauzan Hasibuan Rizky Wijayanti Ronowati Tjandra, Ronowati Rowina Kartika Putri Sayogya Notohatmodjo St. Dwiarso Utomo, St. Dwiarso Sugiharto Taufik Anggara Titus Bayu Santoso Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Vido Agnova Vina Afidatul Maula Wahyuningtiyas, Vanny Nur Yahya Ayyasy Yuniarti, Aulia Tri Zafira, Hanifah Zahra, Alissa Qotrunnada Fadia Zahrah, Fatimah Zakaria, Muh Azhar