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

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FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH 2018-2020 Kiara Sabila Haque; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of local revenue, capital expenditure, the size of the local government, and balancing funds on the financial performance of district and municipal governments in Central Java Province in 2018-2020. The independent variables used in this study are local revenue, capital expenditure, local government size and balancing funds, and the dependent variable is local government financial performance.The data used in this study is secondary data sourced from the Regional Government Financial Report and Audit Report which includes the APBD Realization Report and the Financial Statement Balance. The data was obtained from the BPK Representative of Central Java Province. This study uses multiple linear regression analysis on SPSS software.The results of the study show that local revenue does not affect the financial performance of local governments. Capital expenditures have a positive and significant effect on the financial performance of local governments. The size of the local government has a positive and significant effect on the financial performance of the local government. Balancing funds do not affect the financial performance of local governments.
ANALISIS PENGARUH INSENTIF PAJAK TERHADAP KINERJA DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Raya Rosita Dewi; Abdul Rohman
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to find empirical evidence on whether the tax incentive policy in the form of a reduction in corporate tax rates in response to the Covid-19 pandemic affects firm performance and value and whether firm performance affects firm value. The dependent variables of this study include company performance in the form of return on assets (ROA) and company value in the form of Tobin's Q, while the independent variables include tax incentives as measured by tax planning and company performance in the measure of return on assets (ROA). The research population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The research sample was selected using purposive sampling method so as to get a total of 324 samples from the 4-year research period. The type of data in this study is quantitative data sourced from secondary data. The hypothesis testing method in this study was carried out using the paired sample t-test and multiple regression analysis. The findings of this study indicate that tax incentives have a positive effect on firm performance and firm value. Meanwhile, firm performance has a negative effect on firm value.
PENGARUH MEKANISME INTERNAL CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks LQ-45 di Bursa Efek Indonesia tahun 2017-2021) Jennifer Claverine Pratama; Abdul Rohman
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the characteristics of the internal corporate governance mechanisms such as audit committee size, audit committee expertise, number of audit committee meetings, board of commissioner’s size, and number of board of commissioners meeting on audit report lag in companies listed on the LQ-45 index. The sample used in this research is a company listed on the LQ-45 index on the Indonesia stock exchange for 2017-2021 with a total sample of 125 samples. The sample selection was based on the use of purposive sampling method with criteria and conditions determined by the researcher. The analytical method used in this research is multiple linear regression analysis method. The results of this study found that audit committee expertise has a positive and significant effect on audit report lag. Meanwhile, the size of the board of commissioners and the number of board of commissioners meeting have a negative and significant effect on audit report lag. However, it was found that the size of the audit committee and the number of audit committee meetings had a negative but not have a significant effect to audit report lag.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Qonita Mei Sari; Abdul Rohman
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The research objective is to determine the effect of financial ratios on company financial distress with good corporate governance as a moderating variable. The population of this study is manufacturing companies in the basic industrial sector and chemicals listed on the Indonesia Stock Exchange from 2019 to 2021 with a total of 94 companies. The sample was selected by purposive sampling method. The independent variables used are financial ratios consisting of liquidity ratios, profitability ratios, leverage ratios, and activity ratios. This study uses multiple linear regression analysis to see how the independent variables affect the dependent variable. Moderation regression analysis is added to assess whether the moderating variable is able to strengthen or weaken the relationship between the independent variables and the dependent variable. The results of this study indicate that the variables of liquidity, profitability, and leverage affect the company's financial distress. While the activity variable has no effect on financial distress. In the moderation test, the results show that good corporate governance is able to moderate the effect of profitability on financial distress. Meanwhile, good corporate governance is not able to moderate the variables of liquidity, leverage, and activity on the level of financial distress. Simultaneously, all variables affect the company's financial distress.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP KINERJA ANGGARAN DENGAN KONSEP VALUE FOR MONEY PADA ORGANISASI PERANGKAT DAERAH KABUPATEN GROBOGAN Reza Cahya Eka Suci; Abdul Rohman
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test and analyze the effect of accountability, transparency, and supervision on budget performance with the concept of value for money in Regional Apparatus Organizations (OPD) in Grobogan Regency. The variables used in the test are accountability, transparency, and supervision as independent variables, and budget performance with the concept of value for money as the dependent variable. The variables used in the test are accountability, transparency, and supervision as independent variables, and budget performance with the concept of value for money as the dependent variable. This study used a questionnaire distribution to respondents who were used as representatives of each OPD in Grobogan Regency with a total sample of 48 samples. The method used in this sampling is a census. The analytical method used in this research is multiple linear regression analysis method. The results showed that simultaneously and partially the accountability, transparency, and supervision variables showed positive and significant results on budget performance with the concept of value for money at OPD in Grobogan Regency.
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