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All Journal Diponegoro Journal of Accounting JEJAK Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Ekonomi dan Bisnis JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fokus Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal AKSI (Akuntansi dan Sistem Informasi) JAB (Jurnal Akuntansi & Bisnis) Jurnal Masyarakat Merdeka (JMM) JURNAL MANAJEMEN BISNIS Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) GOTAVA Neraca Manajemen, Akuntansi, dan Ekonomi Tax Accounting Applied Journal
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 PROFITABILITAS, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGUNGKAPAN ICSR LEMBAGA KEUANGAN SYARIAH DI INDONESIA Agung Hendratmoko; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of profitability, firm size, and sales growth of ICSR disclosure of Islamic financial institutions in Indonesia.The population used in this study is all sharia financial institutions go public listed on the Indonesia Stock Exchange 2010-2015. The sample technique used in this study is the selection of samples with judgment / purposive sampling. The analysis tool used is multiple linear regression analysis.Based on the results of the tests conducted can be concluded that: 1) Return on Assets (ROA) proved to significantly affect the Islamic Corporate Social Responsibility (ICSR), this is evidenced by the value of t count of 4.170 and significance of 0.000. 2) The size of the company proved to significantly affect the Islamic Corporate Social Responsibility (ICSR), this is evidenced by the value of t count of 3.426 and significance of 0.000. 3) Sales growth proved to significantly affect the Islamic Corporate Social Responsibility (ICSR), this is evidenced by the magnitude of t count value of 2.402 and significance of 0.008.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN B Ivanno Eka P; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effects of corporate governance and tax avoidance toward the value of a company that a company may undertake.The sample in this study consists of 60 manufacturing companies listed on the Indonesia Stock Exchange with a total of 138 observations in the period 2014-2015. The sample is selected by purposive sampling method. Data analysis was performed with data quality testing,  classical assumption testing, and hypothesis testing with multiple linear regression model.This study shows that good corporate governance has a positive and significant impact on company value. While tax evasion has a negative and significant influence on the value of the company.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Rowina Kartika Putri; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance mechanism on company’s performance. The company’s performance in this study using the return on asset (ROA) and return on equity (ROE) on companies listed in the Indonesia Stock Exchange. Implementation of good corporate governance is a concept that emphasizes the importance of shareholder rights to obtain information with true, accurate, and timely. In the company that their corporate governance is not running well, could make gap between information that stated in financial statement and fact that happen in company. Corporate governance mechanism is expected to minimize the agency problem, so the company’s performance can be increase.The data that used in this research is secondary data, that the financial statements and annual reports of 74 companies listed on the Indonesia Stock Exchange in 2013-2015. The sampling method used in this study was purposive sampling method. The total number of samples in this study were 163 research samples. This study used multiple linear regression as analysis instrument. However, before doing the regression test, it’s examined by using classical assumption test.The results of this study indicate that the independence of the board of commissioners is negative effect and significantly effect on the firm’s performance both ROA and ROE. From this study, board size and the frequency of commisssioners meeting are significant positive effect on firm performance both ROA and ROE.
PENGARUH GAYA HIDUP SEHAT DAN STRES PERAN TERHADAP HASIL KERJA AUDITOR (Studi Empiris pada Auditor yang Bekerja di KAP Semarang) Pepin Nur Dhiansyah; Dul Mu’id
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

During busy season, auditors are usually confronted with excessive stress. Sometimes they have to work more than ten hours per day for several months. This condition will affect the result of work. This study aimed to examine the effect of healthy lifestyle role stress toward the job outcomes on auditors. The data of this study are collected through questionnaires completed directly by auditors who work in Public Accounting Firms in Semarang. The sample in this study was taken by using convenience  sampling  method.  In analyzing  technique,  this  study  uses  Structural  Equation Modeling (SEM) analysis with the help of statistical program SmartPLS. The  results of this study show  that  a  healthy  lifestyle  mediated  by  the  vitality  cannot  contribute  significantly  to  the improvement of psychological well-being and eventually to the result of work on auditors.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Ayu Septiani; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to see the effect of Corporate Social Responsibility, Corporate Governance, Leverage, and Profitability on Tax Avoidance in Companies Listed on the Indonesia, Malaysia, Philippines, Thailand and Singapore Stock Exchanges period 2014-2016.The sample consists of 216 companies listed in the Indonesia, Malaysia, Philippines, Thailand and Singapore Stock Exchanges period 2014-2016. The data that was used in this research was secondary data and selected by using purposive sampling method. The analisis method that was used in this research was multiple linear regression. Before being conducted by regression test, it was examined by using the classical assumption tests.The result of this study shows that the the environmental score, social score, governance score, have positive significant influence to Tax Avoidance. Leverage have negative significant influence to Tax Avoidance. Profitablitas did not have significant influence to tax avoidance.
PENGARUH MANAJEMEN LABA TERHADAP KINERJA OPERASI, RETURN SAHAM PADA PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA (BEJ) Dul Muid
Jurnal Dinamika Ekonomi & Bisnis Vol 4, No 2 (2007)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v4i2.78

Abstract

AbstractEarnings management??s is management??s act in financial statement preparingprocess in order to obtain whether his personality welfare or his company??s value. Thisresearch analyse to influence of earnings management to operation performance,return stock which was listed in Jakarta Stock Exchange (JSX) at 2003 until 2005.Earnings management relate research of Dechow et.al (1996), performance operate forproksi by Return asset on (ROA) while return stock of proksi with CummulativeAbnormal Return (CAR).This research is to analyse what is there difference of operation performance, sreturn stock between Earnings management companies and non erning management??scompanies. this Research population manufacturing business which was listed inJakarta Stock Exchange (JSX) at 2003 until 2005. Data collecting use method ofpooling and yield 31 sample research. Method of analysis the used independent t-Test.Independent t-Test was used to analyzed data after it has normal distribution byKolmogorov-Smirnov through program aid of Spss 11.5.The result of from independent t-Test that there was no difference operationperformance between earning management??s companies and non earningmanagement??s companies and there was no difference return stock between earningmanagement??s companies and non earning management??s companiesKeywords : Earning Management, Return on asset (ROA), Cumulative AbnormalReturn (CAR)AbstaksiManajemen laba adalah tindakan manajemen dalam laporan keuangansebagai persiapan untuk meningkatkan kesejahteraannya atau untuk meningkatkannilai perusahaan. Penelitian ini dilakukan untuk menganalisis pengaruh manajemenlaba terhadap kinerja operasional, tingkat pengembalian saham dengan mengambilobjek penelitian di BEJ selama periode 2003 sampai 2005. Definisi manajemen labasesuai dengan penelitian Dechow dkk (1996), kinerja operasional diproksi dengan ROAdan tingkat pengembalian saham diukur dengan kumulatif abnormal return (CAR).Penelitian ini menganalisis apakah antara perusahaan yang menjalankanmanajemen laba dan yang tidak menjalankan laba memiliki perbedaan kinerjaoperasional dan tingkat pengembalian saham. Populasi penelitian ini adalahperusahaan manufaktur yang terdaftar di BEJ selama periode 2003 sampai 2005.metode pengumpulan data dengan dokumentasi kelompok, hasilnya diperoleh sampelsebanyak 31 perusahaan. Metode analisis menggunakan independen t test. Independent-test digunakan sesudah data diuji normalitasya dengan uji kolmogorov smirnovdengan program SPSS 11.5.Hasil dari uji t indepeden menunjukkan bahwa tidak ada perbedaan kinerjaoperasi antara perusahaan yang melakukan manajemen laba dengan perusahaan yangmelakukan manajemen laba. Demikian juga dengan tingkat pengembalian saham, tidakada perbedaan antara perusahaan yang melakukan manajemen laba denganperusahaan yang melakukan manajemen laba.Kata kunci: manajemen laba, return on asset (ROA), cumulative abnormal return(CAR)
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Dul Muid
Jurnal Dinamika Ekonomi & Bisnis Vol 6, No 2 (2009)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v6i2.138

Abstract

AbstractThe study aims to test the effect of institutional ownership structure andcorporate governance on earnings management. Institutional ownership is measured by using the percentage of stock ownership by financial institutional investors and corporate governance is measured using the four proxies (proportion of independent commissioners, board size, the existence of an audit committee, company size). The method of analysis used is multiple regression. The study used data from the Indonesia Stock Exchange with a sample of 20 banking companies for the period 2004-2006. Results showed that all variables are institutional ownership, the proportion of independent commissioners, board size, the existence of an audit committee, company size has no effect on earnings management. Large influence of institutional ownership, the proportion of independent commissioners, board size, the existence of an audit committee, firm size on earnings management in manufacturing companies in Indonesia Stock Exchange was 14.3 percent while the rest 85.7 percent are influenced other variables outside research or outside the model equations regression Keywords: earnings management, institutional ownership, corporate governanceAbstrakPenelitian bertujuan untuk menguji pengaruh struktur kepemilikan institusional dan corporate governance terhadap manajemen laba. Kepemilikan institusional diukur dengan menggunakan persentase kepemilikan saham perusahaan oleh investor institusi keuangan dan corporate governance diukur menggunakan empat proksi (Proporsi dewan komisaris independen, ukuran dewan komisaris, keberadaan komite audit, ukuran perusahaan). Metode analisis yang digunakan adalah regresi berganda. Penelitian menggunakan data dari Bursa Efek Indonesia dengan sampel sebanyak 20 perusahaan perbankan untuk periode tahun 2004-2006. Hasil penelitian menunjukkan bahwa semua variabel yaitu kepemilikan institusional, proporsi dewan komisaris independen, ukuran dewan komisaris, keberadaan komite audit, ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Besar pengaruh kepemilikan institusional, proporsi dewan komisaris independen, ukuran dewan komisaris, keberadaan komite audit, ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur di Bursa Efek Indonesia adalah 14,3 persen sedang sisanya 85,7 persen dipengaruhi variabel lain diluar model persamaan regresiKata kunci: manajemen laba, kepemilikan institusional, corporate governance
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP STOCK RETURN PADA PERUSAHAAN YANG BERKAITAN DENGAN LINGKUNGAN YANG LISTING DI BURSA EFEK INDONESIA Dul Muid
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

This research is aimed to examine the influence of corporate social responsibility (CSR) of stock return (using CAR as a proxy) on the company’s environmentally sensitive category and does not follow the PRPPER from 2008-2009. Analysis of CSR in this research are based on environment and social parameters. It also uses PBV and DER as control variables.The samples which are use in this research are 68 annual report of companies listed in Indonesia Stock Exchange in the 2008-2009. Samples are obtained by using purposive sampling method. Hypothesis testing method used is multiple regression analysis.The result showed only partially CSR (social) variables, which has positive influence on stock return. While CSR variables (environment) variables did not affect the stock return. The result simultaneously with control variables indicate that the variables of CSR (environment) and CSR (social) positive effect on stock return.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA Dul Muid
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 2: Desember 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.2.%p

Abstract

The objective of this research is to investigate impact of corporate governance to earning quality that the proxi of it with discretionary accruals. Corporate governance mecanism are managerial ownership, commisaries board, audit committee, and ownership institutional.The samples of this research is the manufacture company that listed in Jakarta Stock Exchange periode 2004 – 2005. Using purposive sampling was got 188 samples. The examine of the hypothesis used linear regression.The result of research indicate managerial ownership, commisaries board are significant to earning quality, but audit committee, and ownership institutional are not significant to earning quality.
The Role of Environmental Management System, Environmental Performance, and Military Connections to Carbon Emission Disclosure Felicia Destiyuanita; Dul Muid; Sugiharto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.424

Abstract

This study aims to examine the role of environmental management systems, environmental performance, and military connections to the disclosure of carbon emissions. This study focuses on companies listed on the Indonesia Stock Exchange for the period 2017-2020. Hypothesis testing using multiple linear regression. Test-F shows a stable and significant model. The research results show four variables that have been proven to be insignificant to carbon emissions, namely the environmental management system, military connections, size firms, and leverage. Environmental performance and age firms in this research have affected a positive and significant impact on the disclosure of carbon emissions. This demonstrates that companies that receive the PROPER Awards from the Ministry of Environment and Forestry are those with good environmental performance in accordance with government regulations to reduce greenhouse gas emissions.
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