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

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PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TRANSPARANSI PEMERINTAH DAERAH (Studi pada LKPD di Indonesia Tahun Anggaran 2018 dan 2019) Yudistira Yudistira; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of local government characteristics on regional government transparency. The independent variables used in this research are the size of the government (SIZE), the quality of financial reports (OPINI), the level of government response (ACCRUAL), and the political environment (POLITICS). This study uses secondary data in the form of financial reports obtained from every official website of the provincial government in Indonesia. This research used purposive sampling method. . The sample of this study consisted of 34 local governments in Indonesia for the 2018-2019 period. The analysis model uses logistic regression analysis. The results of this study indicate that the size of the local government (SIZE) and the political environment (POLITICS) have a positive effect on the transparency of local government. However, the Quality of Financial Statements (OPINI) and Response Level (ACCRUAL) negatively affect local government financial transparency.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA OPERASI BANK SEBELUM, SELAMA, DAN SESUDAH KRISIS KEUANGAN Ayu Fitri Febriani; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to see the effect of corporate governance on bank operating performance before, during, and after the financial crisis. The dependent variable used in this study is bank operating performance as measured by capital adequacy ratio, asset growth ratio, management quality, profitability ratio, and liquidity ratio, while the independent variables are god characteristics, ownership structure, company disclosure, and CEO education, and bank size and bank age as a control variable.The research sample is 7 banks listed on the Indonesia Stock Exchange (IDX) in 2004 - 2012. The data used are secondary data and the selection of samples using purposive sampling method. The analytical method used in this study is multiple regression analysis. Before being conducted by regression test, it was examined by using the classical assumption tests.The results of this study indicate that not all independent variables in the study, namely board characteristics, ownership structure, company disclosure, and CEO education have a significant effect on bank operating performance both before, during, and after the financial crisis.
PENGARUH EFEKTIVITAS KOMITE AUDIT, KONDISI KEUANGAN, KOMPLEKSITAS OPERASI, PROFITABILITAS, DAN KARAKTERISTIK AUDITOR EKSTERNAL TERHADAP AUDIT REPORT LAG (Stude Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019) Shabilla Ariningtyastuti; Abdul Rohman
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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Abstract

The purpose of this research is to examine the effect of effectiveness of the audit committee, financial condition, operational complexity, profitability, and external auditor characteristics to audit report lag on manufacturing companies. Variables used in the examination are effectiveness of the audit committee, financial condition, operational complexity, profitability, auditor reputation, tenure audit, and specialization industrial auditor as the independent variables, also audit report lag as the dependent variable.This research used manufacturing companies during the 2017-2019 with total sample is 351 samples. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis is the analysis method used in this research. The results of this study indicates that effectiveness of the audit committee and profitability have a negative significant effect on audit report lag. Audit tenure has a positive significant on audit report lag. Beside that, auditor reputation and specialization industrial auditor have a negative and insignificant on audit report lag. Financial condition and operational complexity have a positive and insignificant on audit report lag. Audit tenure has a positive significant on audit report lag.
PENGARUH SOLVABILITAS, PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMITE AUDIT, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG Dwi Prasetyo; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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Abstract

This study aims to test the effect of solvency, profitability, firm size, firm age, audit committee, audit opinion, and KAP reputation on audit report lag. In this study, solvency, profitability, firm size, firm age, audit committee, audit opinion, and KAP reputation variables act as independent variables, besides the dependent variable used is audit report lag.The sample in this study is manufacturing and service companies listed on the IDX in 2019-2020 with a total sample of 498 samples. The sample selection is based on the purposive sampling method with the criteria and requirements determined by the researcher. The analytical method used in this research is multiple linear regression analysis.The results of the study explain that simultaneously all independent variables namely solvency, profitability, company size, company age, audit committee, audit opinion, and KAP reputation affect the delay in audit reports. Partially, the results of the study explain that solvency has a positive and significant impact on the audit report lag. Profitability, firm size, firm age, and KAP reputation have a significant negative effect on audit report lag. Meanwhile, the audit committee and audit opinion have a negative but not significant effect on the delay in the audit report.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Herfin Angelina; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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Abstract

The purpose of this research is to examine going concern audit opinion affected liquidity, leverage, effectiveness of the audit committee, audit tenure, audit delay and opinion shopping to going concern audit opinion on banking industries. Variables used in the examination are liquidity, leverage, effectiveness of the audit committee, audit tenure, audit delay and opinion shopping as the independent variables, also going concern audit opinion as the dependent variable. This research used manufacturing companies during the 2018-2020 with a total sample size of 129 samples. Sampling based on a purposive sampling method that follows certain criteria(s). Logistic regression analysis is the analysis method used in this research. The results of this study indicates that leverage and audit delay have a positive significant effect on going concern audit opinion. Effectiveness of the audit committee has a negative and significant effect on going concern audit opinion. Liquidity, audit tenure and opinion shopping have no on going concern audit opinion.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2019) Putri Dzakiya; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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Abstract

This research was conducted to analyze the effect of corporate governance mechanisms on capital structure. The independent variable of this research is the corporate governance mechanism which consists of size of the board of commissioners, size of the directors, size of audit committee, concentration of ownership, institutional ownership, and managerial ownership. The dependent variable of this research is capital structure.            The population of this research are manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2019. This research uses purposive sampling method by taking samples based on certain criteria. With the existing criteria, 178 eligible samples are used. This research was conducted using multiple linear regression analysis method.            The results of this research were found that institutional ownership has a significant positive effect on capital structure, while the size of the board of directors and managerial ownership has a significant negative effect on capital structure. This research also finds that the size of the board of commissioners, the size of the audit committee, and concentration of ownership has no significant effect on capital structure.
ANALISIS PENGARUH OPINI AUDIT TERHADAP PERGERAKAN HARGA SAHAM DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Farah Fadhilah; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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Abstract

This research aims to analyze the influence of audit opinions on stock price movement with the auditor’s reputation as a moderation variable. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange from 2018 to 2020. Based on the sampling process, the total sample used in the study amounted to 119 companies. The analysis of data was done by using SPSS 23 software. Data analysisconsist of several processes, namely descriptive analysis, classical assumption tests, and multiple linear regression analysis. Based on the result of the analysis, it shows that the audit opinion positively affects the stock price movement by controlled by return on asset, leverage, and current year losses in addition, this study also proves that the raputation of auditor can not moderate the relationship between audit opinion and stock price movement.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILIAS, SOLVABILITAS, DEBT TO ASSET RATIO, EARNING PER SHARE, DAN UKURAN PERUSAHAAN AUDIT TERHADAP AUDIT DELAY Gita Melosa; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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This study was made with the aim of knowing the effect of company size, liquidity, profitability, solvability, debt to asset ratio, earning per share, and audit firm size, on audit delay in consumer goods companies listed on the Indonesia Stock Exchange (IDX) in the period of observation from 2018 to 2020. Independent variables on this research are company size, liquidity, profitability, solvability, debt to asset ratio, earning per share, and audit firm size. The dependent variable in this study is audit delay.            This study has a population that is consumer goods companies listed on the Indonesia Stock Exchange (IDX). Purposive sampling method is used to take samples that will be used in this study, with a total sample of 123 company samples. Sources of data used in this study are secondary data from audited financial reports and company annual reports published through the Indonesia Stock Exchange (IDX) website as well as through the respective companies’ websites. Multiple linear regression technique and independent sample t-test are the analytical method used in this study.            The results of the study found that profitability and earning per share have negative effect on audit delay. Meanwhile, debt to asset ratio has a positive effect on audit delay. Firm size, liquidity, solvability, and audit firm size do not affect audit delay. Thus, from the seven independent variables, partial test results show that only three variables that affect the audit delay.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CORPORATE’S FINANCIAL PERFORMANCE (Studi Pada Perusahaan Manufaktur Peraih Penghargaan PROPER yang Listing di BEI Periode 2018-2020) Anisa Devi; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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This study aims to test the influence of green accounting implementation, firm size, and firm competitiveness on the company's financial performance. The variables used in this study are financial performance as a dependent variable that is tested with green accounting, firm size, and firm competitiveness as independent variables. The population used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) which follows PROPER for the period 2018-2020. Sampling was determined through purposive sampling methods and 50 samples from 27 companies were obtained in the study using secondary data from IDX. Variable green accounting is measured with a PROPER ratng, firm size measured with Ln total assets, firm competitiveness is measured with premium price. While dependent variable measured through return on assets. Hypothesis tested with multiple linear regression analysis.The results of the study proved that: 1) Green Accounting has a significant positive effect on corporate's financial performance; 2) Firm Size has no significant effect on corporate's financial performance; 3) Firm Competitiveness has no significant effect on corporate's financial performance; 4) Implementation of Green Accounting, Firm Size, and Firm Competitiveness simultaneously have a positive and significant effect on corporate's financial performance.
PENGARUH HOMOGENITAS INDUSTRI DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP AUDIT REPORT LAG Aqila Difa Putri; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
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This study aims to test the effect of client industry homogeneity and specialization industry auditor on audit report lag. In this study client industry homogeneity and specialization industry auditor variables act as independent variables while audit report lag act as the dependent variable. This study using nine variable controls such as Herfindahl index, type of industry, KAP Big 4, company size, extraordinary items, family ownership, financial leverage, complexity, and loss.             The sample that used in this study are manufacturing companies listed on the IDX in 2017 – 2020 that divided into before pandemic period (2017 – 2018) and on pandemic period (2019 – 2020). The sample selection is based on purposive sampling method. With all criteria and requirements determined, this study using 230 samples for before pandemic period and 258 samples for on pandemic period. The analytical method used in this research is multiple linear regression analysis.The result of this study found empirical evidence that simultaneously all variables affect negatively significant in audit report lag. Partially, this study has proved that client industry homogeneity and specialization industry auditor have a significant negative effect on audit report lag for 2017 – 2018. On the other hand, only client industry homogeneity that have a significant negative effect on audit report lag for 2019 – 2020, while the specialization industry auditor has a negative sign but insignificant on audit report lag.
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