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All Journal Diponegoro Journal of Accounting Jurnal Kajian dan Penelitian Umum Jurnal Sains Student Research Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan Jurnal Kajian Ekonomi dan Perbankan Syariah
Adityawarman Adityawarman
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Computer Science & IT Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : Diponegoro Journal of Accounting

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT: Studi Empiris Bank Umum Syariah di Indonesia Periode 2009-2012 Septyana Bella Kartika; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that influence the Profit Distribution Management on public sharia banks that existed in Indonesia. The dependent variables used in this study is Profit Distribution Management. Independent variables used in this study are Capital Adequacy, Effectiveness of Depositors Funds, Assets Composition, Deposits, Assets Management, Productive and the Rate of Inflation.This research using a sample of sharia banks that listed in Bank Indonesia (BI) in the period 2009-2012. Data were collected using a purposive sampling technique. Analysis of the test used the assumption of classical test, hypothesis test, and multiple regression analysis.Multiple regression analysis test results indicating that the variable Capital Adequacy, Effectiveness of Depositors Funds, Asset Composition, and Productive Assets Management positive effect significantly to Profit Distribution Management. While Deposits and Rate of Inflation have negative effect not significant to Profit Distribution of Management. The results of this study is expected that more sharia banks are capable of performing management of product development for results-based more in line with Islamic Sharia.
HUBUNGAN ANTARA CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN INDUSTRI KEUANGAN SYARIAH DI INDONESIA Dewi Rosarina Rosidi Putri; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The aim of this study is to analyze the influence of CSR Disclosure on financial performance of companies in the next year. Financial Performance ratios which are used in this study are ROA and ROE. The population consists of all Islamic based companies which are included in Islamic Financial Industry, such as Islamic Financing Companies, Islamic Insurance Company, and Islamic Banking. The sampling method is puposive sampling and the finale amounts of the sample are 11 Islamic Bankings and 1 Islamic Financing Company. Linear Regression is used in this study in order to analyze the data. The results of this study indicate that CSR Disclosure has positively significant influence on ROE. On the other hand, CSR Disclosure doesn’t have a significant influence on ROA.
PENGARUH UKURAN AUDITOR, AUDITOR SPESIALISASI INDUSTRI DAN INDEPENDENSI AUDITOR TERHADAP PRAKTIK MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX TAHUN 2010-2012) Salman Ali; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings management rise as a direct consequence from the manager or preparers of financial statements to management accounting information efforts, especially, for the personal and / or company benefits. Earnings management occurs when managers use judgmen in financial reporting and transaction regulations to alter financial reports to mislead some stakeholders about the company's key financial performance, or to influence contractual outcomes that depend on reported accounting numbers.This research aimed to analyze the effect of auditor size, auditor industry specialization and auditor independence on earnings management using control variables, namely firm size , growth prospects, operating cash flow and leverage. This research use a company listed on the Indonesia Stock Exchange and incorporated in the Jakarta Islamic Index ( JII ) during 2010-2012 as samples, which is in accordance with the criteria established and acquired as many as 14 companies. This research uses multiple regression analysis test to determine the auditor size effect, auditor industry specialization and auditor independence on earnings management. Auditor size result reveals  positive and significants effect on earnings management, while the auditor industry specialization and auditor independence has no significant effect on earnings management. In control variables test, only the operating cash flows affect earnings management, While the company size, growth prospects and leverage does not affect the earnings management.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH MENGGUNAKAN PENDEKATAN LABA RUGI (INCOME STATEMENT) DAN NILAI TAMBAH (VALUE ADDED STATEMENT) M. Amrullah Reza P.T; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze whether there are significant differences of Islamic banking financial statements using  the income statement approach and value added approach is measured using financial ratios . Financial ratios used in this study is ROA , ROE , LBAP and NPM .Objects used in this study is the financial statements have been audited by an independent auditor in the period 2010 - 2012 of Bank Mega Syariah , Bank Muamalat Indonesia , Bank Syariah Mandiri , BCA Syariah , BRI Syariah , Bank Panin Syariah and the Syariah Bukopin using two approaches is income statement approach and value added approach . The analytical tool used in this study is paired samples test with SPSS 17.00 for Windows.The results of this study indicate that the ratio of ROA , ROE , LBAP and NPM has a significant difference between the income statement approach and value added approach . While the overall performance showed that  profabilitas contained significant levels of each difference between the income statement approach and value added approach .
Co-Authors Abi Zidan Mahendra Agus Nurulsyam Agus Nurulsyam Suparman Dewi Rosarina Rosidi Putri Femas Aji Saputra Ilham Maulana M. Amrullah Reza P.T Salman Ali Salwa Rahman Nursyabani Septyana Bella Kartika Serly Nisa Ulzanah