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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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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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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.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Diza Daffa Ahmadani; Abdul Rohman
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to analyze the effect of liquidity, solvency, and capital structure on profitability, as well as examine the role of firm size as a moderating variable in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Profitability is measured using Return on Assets (ROA), liquidity with the Current Ratio (CR), solvency with the Debt to Asset Ratio (DAR), and capital structure with the Debt to Equity Ratio (DER). Firm size is calculated using the natural logarithm of total assets.The research method is descriptive quantitative with a purposive sampling approach of companies that meet the criteria. Secondary data were obtained from the companies' annual financial reports. The data were analyzed using Multiple Linear Regression and Moderated Regression analysis (MRA) to examine the moderating effects.The results show that liquidity and capital structure have a significant negative effect on profitability, while solvency has a significant positive effect. Firm size was found to moderate the relationship between capital structure and profitability but did not moderate the effect of liquidity and solvency on profitability.This study provides theoretical contributions to the corporate finance literature and practical implications for company management and investors in making strategic financial decisions to improve company profitability.
PENGARUH EFISIENSI DAN EFEKTIVITAS PENERIMAAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PAD DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KOTA PROVINSI JAWA TENGAH Sang Ayu Kompiang Puspita Wulandari; Abdul Rohman
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

The component of increasing Regional Original Revenue (PAD), namely local taxes and retribution, is very important in the sustainability of regional development and progress to harmonize decentralization. The focus of this study is to obtain empirical evidence on the influence of Local Taxes Efficiency and Local Retribution, Local Taxes Effectiveness and Local Retribution on the increase of city government PAD in Central Java Province. Based on the limitations of previous research, this study added the population as a moderation variable to test the relationship between independent and dependent variables.This research used secondary data obtained from the financial statements of city governments in Central Java for the 2018-2023 period so that 36 research samples can be obtained. The analysis methods used were quantitative descriptive methods and multiple linear regression analysis with special analysis of the influence of population as a moderation variable.The results of the research show that the efficiency of local taxes has a positive and significant effect on increasing PAD. Meanwhile, the efficiency of local retribution revenue and the effectiveness of tax revenue and local retribution do not have a significant influence on the increase in PAD. On the other hand, population size has not been proven to moderate this influence, where cities with  large tax and local retribution bases do not automatically increase PAD as a result of the population in each of these cities.
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Hetty Sondang Gultom; Abdul Rohman
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the influence of the elements of the fraud diamond theory on fraudulent financial statements in companies listed on the Indonesia Stock Exchange (IDX). Fraudulent financial statement is an act intentionally carried out by management to present misleading financial information or information that does not reflect the actual condition.The independent variables used in this study include financial stability, external pressure, nature of industry, change in auditor, and change in director. The dependent variable used is fraudulent financial statement. The research objects consist of companies in the basic materials sector listed on the Indonesia Stock Exchange during the 2021–2023 period using purposive sampling method. The total research sample amounts to 165 company data. Secondary data were collected from financial statements and annual reports available on the IDX website and the official websites of the companies. The study employs logistic regression analysis to test the hypotheses.The results show that external pressure has a positive effect on fraudulent financial statements, while the other variables financial stability, nature of industry, change in auditor, and change in director are not proven to have an effect on fraudulent financial statements
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Patricia Elisabeth Simanjuntak; Abdul Rohman
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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This study aims to determine the relationship between Environmental, Social, and Governance (ESG) disclosure and earnings management practices moderated by firm size. Sustainability reporting disclosure can be a corporate strategy to attract the attention of stakeholders and gain legitimacy from the public, thereby suppressing earnings management practices. This study involves Environmental, Social, and Governance (ESG)as the independent variable, earnings management as the dependent variable, firm size as the moderating variable, and return n assets as the control variable.The population in this study consisted of companies in the manufacturing and energy sectors listed on the Indonesia Stock Exchange in 2021-2024. Sampling was conducted using purposive sampling, resulting in a total of 186 research samples. The analysis method used in this study was panel data regression analysis processed using Eviews 12.  The findings of this study indicate that ESG disclosure is unable to suppress earnings management practices and that firm size has a positive effect on earnings management when controlled by return on assets. In addition, this study also proves that firm size cannot moderate the relationship between ESG and earning management.
PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR MODAL, DAN INVESTASI MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Fiki Sabila Firdaus; Abdul Rohman
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of corporate governance proxied by blockholder ownership, capital structure proxied by the debt-to-equity ratio (DER), and capital expenditure on firm value proxied by price-to-book value (PBV), with profitability measured by return on assets (ROA) serving as a moderating variable. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach using panel data regression and moderated regression analysis (MRA) with EViews 12. The findings indicate that blockholder ownership has a positive and significant effect on firm value, whereas DER has a negative and significant effect on firm value. Meanwhile, capital expenditure does not have a significant effect on firm value. Furthermore, ROA strengthens the relationship between blockholder ownership and firm value but does not moderate the relationship between DER and firm value or between capital expenditure and 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 Belva Jihan Rasyid Candra Jimmi Michael Chrysti Despiana Saragih Cintya Anindita Damar Daru Sukmaji Defti Agita Nursiti Sakinah Dewi Ratri Rahmawati Dian Eka Pratiwi Diza Daffa Ahmadani Dona Elsafira Anastasya Dwi Prasetyo Farah Fadhilah Fefi Arni Sirait Fiki Sabila Firdaus Frans Dwiki Gabriel Rajagukguk Gaby Laura Dwi Putri Tindaon Gita Melosa Henrikus Balzano Anggoro Seto Herfin Angelina Hetty Sondang Gultom Jennifer Claverine Pratama Kiara Sabila Haque Mega Ajeng Kartikasari Mumtaz Mahal Mutiara Tsari Trinanda Dalimunthe Myra Shafira Priyandani Neilis Sa’Adah Nindi Rustyaningrum Patricia Elisabeth Simanjuntak Putri Dzakiya Qonita Mei Sari Raya Rosita Dewi Reza Cahya Eka Suci Rr. Adita Khasanah Ghozali Safira Dyah Cahyani Sang Ayu Kompiang Puspita Wulandari Shabilla Ariningtyastuti Yolanda Agneta Muljono Yudistira Yudistira Zakia Aminia Gustiana