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All Journal Diponegoro Journal of Accounting Jurnal Dinamika Ekonomi dan Bisnis Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Mutiara Ilmu Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Prosiding Seminar Nasional Unimus
Dul Muid
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Humanities Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN Firman Dwi Laksono; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

            The purpose of this research is to analyze the factors that affect audit delay and timeliness of financial reports to the manufacturing consumer good sector companies listed on the Indonesia Stock Exchange The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and company age as the independent variables while  the  timeliness and audit delay as the dependent variables.The sample consists of 95 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and  a the relationship between the timeliness of audit delay.As the results of the research, there are five factors have significant effect on audit delay. They are: 1) profitability, 2) solvability, 3) company size 4) size of the public accounting firm 5) age company. And profitability and solvability have significant effect on timeliness. As the results of logistic regression have significant effect between the timeliness of audit delay. The short time in auditing make the transaction due in exect time.
ANALISIS PENGARUH DEBT DEFAULT, KUALITAS AUDIT, OPINION SHOPPING DAN KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Muhammad Jauhan Irfana; Dul Muid
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of debt defaul, quality audit, opinion shopping, ownership of companies (managerial ownership and institutional ownership on the probability of receiving a going concern opinion. Hypothesis proposed (1) debt default affect the probability of accepting the going concern opinion, (2) audit quality effect on reception going concern opinion, (3) opinion shopping influence the acceptance of going concern audit opinion, (4) managerial ownership affect the acceptance of going concern audit opinion, (5) istitusional ownership affect the acceptance of going concern audit opinion . This study used 25 manufacturing companies listed on the Stock Exchange 2008-2010. Data was collected by using a purposive sampling method towards manufacturing companies listed in the Indonesia Stock Exchange. The research data were analyzed with logistic regression analysis. The results, based on logistic regression analyses, indicated that debt default, audit quality and managerial ownership has no effect on revenues going concern opinion. While the opinion shopping and institutional ownership affects the revenue going concern audit opinion.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL EXPENDITURE: DENGAN PENDEKATAN PECKING ORDER THEORY (Studi Empiris pada Perusahaan Manufaktur di BEI) Dimas Kusuma Adi; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the effect of internal cash flow, insider ownership, investment opportunity, firm size and growth of sales to capital expenditure.The population in this study is a manufactured company listed on BEI in the period 2005 to 2009. Data was collected through observation method of secondary data. Then a method that includes the classical assumption, hypothesis testing, F test and t test, and analysis of the coefficient of determination (R2). Data analysis using SPSS software version 16.Based on the results of tests performed can be seen that the internal variable cash flow and investment opportunities does not affect the level of capital expenditure. Insider ownership has a negative effect on the level of capital expenditure, meaning more and more ownership of shares owned by insiders, the capital expeditur will be less. Firm size has a positive effect on the level of capital expenditure, meaning that the higher the size of the company, then the capital expenditure will be higher as well. Positive effect on sales growth capital expenditure, meaning that increasing the company's sales growth, the company's capital expenditure will also increase
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD), PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kota Depok) As Syifa Nurillah; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to determine the factors that affect the quality of local government financial reports . The factors studied were the effects of Human Resources competencies , the application of Financial Accounting System , the utilization of information technology , and Internal Control System .Collecting data this research used a questionnaire survey. The questionnaire was delivered to 100 employees working units (SKPD ) Depok city in financial/ accounting division, total of 64 questionnaires ( 64 % ) returned complete and can be processed . The data collected were processed using SPSS version 21.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis testing is human resource competency, Local Financial Accounting System implementation, utilization of information technology, and systems of internal control the government has a significant positive effect on the quality of local government financial reports..
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN WAJIB PAJAK BADAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN Desriana Nurul Qudriah; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the effect of changes of corporate income tax rates and characteristics of the company's capital structure in the 2005-2011 period . By using purposive sampling method 20 samples obtained from the company's manufacturing companies. The analytical method used multiple linear analysis. In this study the dependent variable was the capital structure and five independent variables: tax reform, non-debt tax shield, liquidity, firm size, and ownership manajerial. This research showed that the five independent variables simultaneously affect the capital structure with the influence of 71,4%. Partially, the five independent variables of, company size, and managerial ownership were significantly positive effect on capital structure and liquidity were significantly negative effect on capital structure. While the independent variable tax reform and non-debt tax shield does not significantly affect the capital structure. 
ANALISIS PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, PENGALAMAN BEKERJA AUDITOR, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK (Studi Empiris Pada Auditor KAP Di Semarang) Reza Minanda; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

In order to maintain the trust of clients and users of financial statements, publicaccountants are in demand for more adequate competence. The competence is professionalism,knowledge in detecting errors auditor working experience, professional ethics andconsideration of the materiality of public accounting. The purpose of this study is todemonstrate empirically how much influence the professionalism, knowledge, detecting errors,auditors work experience, and professional ethics to the consideration of the materiality ofpublic accounting. The sample used in this study were 100 respondents that auditors containedin 12 public accounting firm in the city of Semarang. Data were obtained through a surveyquestionnaire completed by senior accountants to partners working in the public accountingfirm located in the city of Semarang. Meanwhile, to answer the research hypotheses using amultiple regression analysis. Based on these results it can be concluded that the variableProfessionalism, Knowledge Detect Errors, Auditor Work Experience, and the Ethicsindividually and jointly significant influence Materiality Level Advisory Public Accountants.
FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI JAWA TENGAH TAHUN 2011-2012 Marissa Ayu Saputri; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to (1) provide empirical evidence whether the DAU and revenue affect the shopping area in the District / City of Central Java. (2) To provide empirical evidence which one of the most significant influence on the shopping area between the DAU and PAD in the District / City of Central Java. (3) In order to provide empirical evidence of flypaper What happened in 2011-2012. (4) In order to provide empirical evidence whether the flypaper occur in areas with local revenue (PAD) PAD areas with high or low. The population in this study is the district/town in Central Java in the period of 2011-2012, the number of districts / cities in Indonesia are as many as 29 districts and 6 municipalities. The analytical tool used is multiple linear regression analysis. Based on the results of tests performed can be seen that: (1) PAD and DAU together have a significant impact on regional expenditure. (2) Variable DAU more significant effect on local spending compared with PAD. This proves the existence of flypaper Local Government in response to the DAU and PAD (3) Variable DAUt-1 is more significant effect on local spending compared with PADt-1. It also proves that the flypaper also occur in response to the Local Government and PADt Daut-1-1. (4) whether the fly paper effect happened in the regions which have a high Regionally Original Income or in the other way. The important findings of this research indicate that all regions although have high Regionally Original Income, experienced the flypaper effect.
PENGARUH DIVERSIFIKASI PERUSAHAAN DAN PRAKTIK MANAJEMEN LABA TERHADAP STRUKTUR MODAL Fatimah Zahrah; Dul Muid; Tri Jatmiko Wahyu Prabowo
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.568

Abstract

Capital structure is to balance or compare between external (long term capital) and internal capital. This study aims to provide insight into the relationship between corporate diversification and earnings management practices on capital structure at manufacturing companies listed on the Indonesia Stock Exchange (IDX). The variables include international market diversification, product diversification, asset-based management, project-based revenue management, and income smoothing. Sampling method used is purposive sampling technique. It is chosen 41 manufacturing companies as the sample. This research divides the sample into two sub-samples, i.e. multinational corporation diversification (MND) and domestic company diversification (DCD). The analysis used is multiple regression analysis preceded by the classical assumption test.The results of data analysis show that international market diversification, product diversification, asset based management, project-based revenue management, and income smoothing have a significant effect on capital structure on MND or DCD. Struktur modal adalah menyeimbangkan atau membandingkan antara modal eksternal (jangka panjang) modal dengan modal internal. Penelitian ini bertujuan untuk memberikan wawasan tentang hubungan antara diversifikasi perusahaan dan praktik manajemen laba terhadap struktur modal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Variabel yang diteliti antara lain diversifikasi pasar internasional, diversifikasi produk, manajemen berbasis aset, manajemen pendapatan berbasis proyek, dan perataan laba. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel yang dipilih dalam penelitian ini sebanyak 41 perusahaan manufaktur. Penelitian ini membagi sampel menjadi dua sub sampel, yaitu diversifikasi perusahaan multinasional (MND) dan diversifikasi perusahaan domestik (DCD). Analisis yang digunakan adalah analisis regresi berganda didahului dengan uji asumsi klasik. Hasil analisis data menunjukkan bahwa diversifikasi pasar internasional, diversifikasi produk, pengelolaan pendapatan berbasis aset, manajemen pendapatan berbasis proyek, dan perataan laba memiliki pengaruh yang signifikan terhadap struktur modal terhadap MND atau DCD.
Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Zaky Machmuddah; Muchamad Syafruddin; Dul Muid; St. Dwiarso Utomo
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.857 KB) | DOI: 10.24815/jdab.v4i1.6559

Abstract

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders  decision making process
Pengaruh Good Corporate Governance (gcg) Terhadap Keberlangsungan Pembiayaan Nasabah Baitul Maal Wa Tamwil (BMT) Purbayu Budi Santosa; Wisnu Mawardi; Dul Muid; Diah Meani R.M.D; Mochammad Ardani
Prosiding Seminar Nasional Unimus Vol 3 (2020): Optimalisasi Hasil Penelitian dan Pengabdian Masyarakat Menuju Kemandirian di Tengah P
Publisher : Universitas Muhammadiyah Semarang

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Abstract

LKMS mengalami perkembangan yang signifikan di Indonesia. LKMS memiliki peran yang vital di dalam memberdayakan perekonomia masyarakat, khususnya melalui pengembangan UMKM. Peran strategis LKMS di dalam memberdayakan UMKM tercermin melalui intermediasi keuangan yang berimplikasi pada penyertaan modal usaha, pemerataan pendapatan, penciptaan lapangan pekerjaan, hingga mengurangi kemiskinan. Meskipun begitu, LKMS memiliki masalah di dalam tata kelola perusahaan atau biasa dikenal dengan istilah Good CorporateGovernance. Hingga saat ini, belum ada standarisasi di dalam penerapan GCG pada LKMS. GCG umumnya diterapkan pada lembaga perbankan. Padahal, aktivitas intermediasi keuangan sangat memerlukan GCG dalammengantisipasi berbagai macam risiko, seperti risiko pembiayaan, risiko pasar, risiko operasional, serta risiko reputasi dan legalitas. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan GCG di dalam keberlangsungan usaha UMKM yang mendapatkan pembiayaan dari LKMS. Faktor-faktor yang dilibatkan dalam kriteria GCG yaitu transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran. Keberlangsungan usaha dinilai dari besaran omzet UMKM sebagai variabel dependen. Metode yang digunakan yaitu Ordinary Least Square yang telah lolos uji validitas, reliabilitas, dan uji asumsi klasik. Hasilnya, secara simultan penerapan GCG mempengaruhi keberlangsungan usaha UMKM secara signfikan. Secara berurutan, faktor GCG yang paling berperan di dalamnya yaitu independensi, transparansi, akuntabilitas, dan kewajaran, sementara faktor responsibilitas tidak berpengaruh secara parsial.Kata kunci: GCG, LKMS, UMKM.
Co-Authors Alfarizi Cahya Utama Apip As Syifa Nurillah Daniarto Raharjo Daniel Salfauz Tawakal Putra Putra Desriana Nurul Qudriah Diah Meani R.M.D Dimas Kusuma Adi Dina Rahmawati Endin Dwi Woro Widyawanti Fadhykarastika Ananda Putri Fatimah Zahrah Firman Dwi Laksono Machmuddah, Zaky Marissa Ayu Saputri Mochammad Ardani MUCHAMAD SYAFRUDDIN Muhamad Ridwan Muhammad Jauhan Irfana Nikku Dwiky Prastomo Novia Retno Astrini Novita Nisa Keumala Purbayu Budi Santosa Reza Minanda Richatul Jannah Riza Bernandhi St. Dwiarso Utomo Thariq Hanifan Abdurrabbi Tri Jatmiko Wahyu Prabowo Ul'Ulya Zuhrufi Fajri Wisnu Mawardi