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Abdul Rohman
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PRUDENCE AKUNTANSI Chrysti Despiana Saragih; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of corporate governance mechanisms on accounting prudence in manufacturing companies in Indonesia. The variables tested in this research were size of the board of commissioners, independence of the board of commissioners and types of auditors as independent variables and accounting prudence as the dependent variable. This study uses a sample consisting of 264 manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2017. Sampling was done using a purposive sampling method with certain criteria. The analysis technique used is multiple regression analysis.The results of the analysis of this research indicate that the independent variables namely size of board of commissioners have a negative effect on accounting prudence while independence of the board of commissioners and types of auditor have a positive effect on accounting prudence.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Arthy Suryaningtyas; Abdul Rohman
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 and analyze the relationship between the application of corporate governance and company value and  financial performance as a mediating variable. The dependent variable in this study is firm value (Tobin’s Q), while the independent variables are corporate governance (CGPI) and financial performance (ROE) as intervening variables. This study uses multiple regression analysis to test the research hypothesis. The test results show that the application of corporate governance has a positive effect on firm value and financial performance. This study also show that financial performance also has a positive influence on company value. In addition, this research shows that financial performance is able to mediate the relationship between corporate governance and firm value.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI Frans Dwiki Gabriel Rajagukguk; Abdul Rohman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of study was to examine the effect corporate governance mechanism on accounting covervatism at financial company.This research using a sample of 185 financial companies listed on the Indonesian Stock Exchanged in periode 2016-2018. Sampling was done using a purposive sampling method and then the analisis technique used multiple regression analyze. The result of this research show the board of commisioners, public ownership and the types of auditor has a negative effect and then independence of the board of commisioners  have a effect positive on accounting conservatism.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TERJADINYA FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI INDONESIA Nindi Rustyaningrum; Abdul Rohman
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to examine the effect of corporate governance of the financial distress. Variables used in the examination are managerial ownership, institutional ownership, size board, board independency, board activity and audit committee knowledge as the independent variables, also financial distress as the dependent variable. The samples of this research is a manufacturing companies listed in Indonesian Stock Exchange from 2017 – 2019. The samples based on purposive sampling method with certain criteria(s). Based on the criteria the samples obtained 232 data. The method used is hypothesis testing by using mutiple linear regression test. The result showed that managerial ownership, institutional ownership, size board, board independency, and board activity not affect the financial distress. Meanwhile, audit committe knowledge have a negative and signifikan on financial distress.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI ALOKASI BELANJA MODAL (Studi pada Pemerintah Kabupaten/Kota di Jawa Tengah Tahun 2015-2017) Mega Ajeng Kartikasari; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to empirically examine the relation between regional income per capita, gross domestic product of region, general allocation fund, local revenue, financial independence ratio, and allocation of capital expenditure. The dependent variable in this research is allocation of capital expenditure. The independent variables in this research are regional income per capita, gross domestic product of region, general allocation fund, local revenue and financial independence ratio.The sample of this research consist of 35 Regency/Municipality in the Province of Central Java in the period 2015-2017. This research use quantitative method by using report data realization of local budget revenues and expenditures (APBD) and also the tables of gross domestic product of region (PDRB) Regency/Municipality in the Province of Central Java. The analytical method that was used is multiple linear regression analysis. The results of this research shows that the variables of regional income per capita, general allocation fund, and local revenue have significant effect on the allocation of capital expenditure. It means that, in determining the amount of income allocated for capital expenditure, local governments should consider regional income per capita, general allocation fund, and local revenue. While the variables of gross domestic product of region and financial independence ratio do not have significant effect on the allocation of capital expenditure.
PENGARUH AUDIT TENURE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2013-2015) Candra Jimmi Michael; Abdul Rohman
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).The populations in this study are all manufacture companies listed in Indonesian Stock Exchange in years 2013-2015. Sampling method in this study is purposive sampling. Data used in this research are secondary data from financial statement and independent auditor’s report of manufacture companies. The total sample in this study are 52 firms. Analysis technique that used in this study is multiple linear regression.The empirical result of this study show that audit tenure have significant effect on audit report lag (ARL). auditor industry specialization does not weaken the effect of audit tenure to audit report lag (ARL). the size of public accountant has not significant effect to audit report lag.
PENGARUH TEMUAN AUDIT DAN TINDAK LANJUT REKOMENDASI AUDIT TERHADAP KUALITAS PELAYANAN PUBLIK MELALUI KUALITAS LAPORAN KEUANGAN (Studi Empiris pada LKPD Kabupaten Daerah Tertinggal di Indonesia Tahun 2016-2017) Aulia Dwi Lestari; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of Audit Findings and Audit Recommendation Follow-up on the Quality of Public Services through Quality of Financial Report in underdeveloped districts in Indonesia according to the Attachment of Presidential Regulation No. 131 of 2015. The independent variables used in this study are Audit Findings and Audit Recommendation Follow-up. This study uses secondary data in the form of local government financial report obtained through the Supreme Audit Agency (BPK). This research uses purposive sampling. The sample of this study consisted of 22 underdeveloped districts in Indonesia according to Presidential Regulation Number 131 of 2015 in the period of 2015-2019.The analysis model of this research uses Partial Least Square-SEM analysis. This study shows two effects of independent and dependent variables that will be tested direct and indirectly. The results of the study indicates that the Audit Findings and Audit Recommendation Follow-up do not direct and indirectly affect the quality of public services.
PENGARUH BELANJA MODAL TERHADAP PERTUMBUHAN KINERJA KEUANGAN DAERAH DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVERNING (Studi Kasus Pada Kota dan Kabupaten di Propinsi Jawa Tengah Tahun 2015-2017) Neilis Sa’Adah; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study intends to analyze the effect of Capital Expenditures on the growth of financial performance with Regional Original Income as an intervening variable. In connection with these problems the following hypothesis is proposed: Capital Expenditures affect Regional Original Revenue, Regional Original Revenues have an effect on Growth of Financial Performance, Capital Expenditures have an effect on Growth Financial Performance and Capital Expenditures have an effect on Growth of Financial Performance through Regional Original Income as an intervening variable. In line with these problems and hypotheses, the population of this study is the Realization of Budget Revenue Expenditures in the Regency / City in Central Java Province in 2015-2017 and as a sample of Capital Expenditures, Original Regional Revenues, and variables that are parameters for measuring the financial performance of the Regency / City in Central Java Province. The data used is secondary data, to get more accurate data, the method used is documentation. The analytical method used is descriptive statistics, outer model test and inner model test. Capital Expenditures have a positive and significant effect on Regional Original Revenue, Regional Original Income has a positive and significant effect on Growth of Financial Performance, Capital Expenditures significantly have a direct positive effect on Growth of Financial Performance and Capital Expenditures significantly indirectly has a positive effect on Growth of Financial Performance with Regional Original Income as an intervening variable.
PENGARUH PENGUNGKAPAN SUKARELA MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Property, Real Estate, dan Building Construction yang Terdaftar pada Bursa Efek Indonesia periode 2017) Henrikus Balzano Anggoro Seto; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of voluntary disclosure of risk management on firm value in Property, Real Estate, and Building Construction Comspanies Listed on the Indonesia Stock Exchange in 2017 period In addition, this study also examines whether the presence of broader disclosures from companies can reduce asymmetry information with users of information that is very necessary for making decisions. On the basis of signal theory, which is about information asymmetry, companies that have more information should have high corporate values.The population in this study are Property, Real Estate, and Building Construction companies that are listed on the Indonesia Stock Exchange in the 2017 period. Finally, there were 51 samples from 69 populations listed on the IDX. The analytical tool used in this study is multiple regression analysis.The test results show that the disclosure of operational risk, strategy risk, and integrity risk has a positive and significant effect on firm value while empowerment risk and information and technology processing risks that do not affect the firm's value. With these results it can be said that more disclosure from a company will increase the value of the company in the eyes of investors, the non-influential disclosure of empowerment risk may be influenced by several other factors.
PENGARUH CORPORATE GOVERNANCE, KEPEMILIKAN MANAJERIAL DAN CASH HOLDINGS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan Konvensional yang Terdaftar di BEI Tahun 2014-2018) Gaby Laura Dwi Putri Tindaon; Abdul Rohman
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of corporate governance, managerial ownership, and cash holdings on firm value in conventional banking firms. Variables used in this examination are size of the board of commissioners, independent commissioners, auditor’s reputation, managerial ownership, and cash holdings as the independent variables, also firm value as the dependent variable. This research used banking subsector during the 2014 – 2018 with total sample is 190 sample. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis with OLS approach is the analysis method used in this research.The results of this study indicates that independent commissioners have a positive and significant effect on firm value. Beside that, managerial ownership has a positive and insignificant effect on firm value. Size of the board of commissioners and cash holdings have a negative and insignificant effect on firm value. Auditor’s reputation has a negative and significant effect on firm value.
Co-Authors Afifah Cahya Muliawati Agung Putri Rahmawati Alya Dini Nabila Rachmawati Anisa Devi Aqila Difa Putri Arthy Suryaningtyas Aulia Dwi Lestari Ayu Fitri Febriani Candra Jimmi Michael Chrysti Despiana Saragih Cintya Anindita Damar Daru Sukmaji Dian Eka Pratiwi Dona Elsafira Anastasya Dwi Prasetyo Farah Fadhilah Fefi Arni Sirait Frans Dwiki Gabriel Rajagukguk Gaby Laura Dwi Putri Tindaon Gita Melosa Henrikus Balzano Anggoro Seto Herfin Angelina Jennifer Claverine Pratama Kiara Sabila Haque Mega Ajeng Kartikasari Myra Shafira Priyandani Neilis Sa’Adah Nindi Rustyaningrum Putri Dzakiya Qonita Mei Sari Raya Rosita Dewi Reza Cahya Eka Suci Rr. Adita Khasanah Ghozali Shabilla Ariningtyastuti Yudistira Yudistira