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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai-Nilai Islami) Jurnal Studi Komunikasi AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Jurnal Ilmiah Universitas Batanghari Jambi Zeta - Math Journal Jambura Journal of Mathematics FONDATIA Jurnal Komunikasi Profesional Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Square : Journal of Mathematics and Mathematics Education Jurnal Media Informatika Jurnal Ekonomi Transformasi Jurnal Riset Madrasah Ibtidaiyah (JURMIA) Gemakes: Jurnal Pengabdian Kepada Masyarakat Journal of Fundamental Mathematics and Applications (JFMA) Jurnal Akuntansi dan Keuangan Indonesia Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Multidisiplin West Science Indonesian Journal of Innovation Multidisipliner Research Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal Ekonomi, Manajemen, Akuntansi
Zulaikha Zulaikha
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMENGARUHI PROCUREMENT FRAUD: SEBUAH KAJIAN DARI PERSPEKTIF PERSEPSIAN AUDITOR EKSTERNAL Zulaikha, Zulaikha; Hadiprajitno, Paulus Basuki
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 2
Publisher : UI Scholars Hub

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Abstract

This study examines factors affecting fraud in the procurement of government’s goods and services from the independent auditor’s point of view. Based on fraud triangles and theory of planned behavior, this study proposes seven hypotheses which were tested using structural equation model (SEM)-partial least square. This study used primary data gathered by survey to auditors of Audit Board of the Republic of Indonesia in its head office and several selected representative offices. Respondents were asked to provide their answer/perception for questions in questionnaire regarding factors influencing the procurement fraud of government’s goods and services. The results show that the procurement frauds are significantly influenced by weaknesses in procurement system, lack of procurement committee’s quality, and the intention to engage fraud. Furthermore, the intention to engage fraud are influenced by attitude, subjective norms, and the perceived behavioral control. These findings suggest that procurement frauds are associated with individual factors as rationalization and opportunities. These factors could be considered when designing internal control structure to restrain fraud behavior.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP VOLUNTARY AUDITOR SWITCHING (Kajian pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2018-2020) Rahayu Sulistiyani; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The change of auditor is a mandatory way to overcome the problem of auditor independence in Indonesia. Auditor switching may occur because of the government regulations (mandatory) or the will of the company (voluntary). When the company conducts a voluntary auditor switching, it will raise various questions because this happens outside of the regulations set by the government. This research aims to analyze and find empirical evidence of the factors affecting voluntary auditor switching. These factors are CPA firm size, audit opinion, management change, financial distress, and managerial ownership. The population in this research was a manufacturing sector company listed on Indonesia Stock Exchange (IDX) from 2018 to 2020. The data collection technique used is purposive sampling with a total sample of 47 manufacturing companies and an observation period of 3 years, so the total observations of 141 data were obtained. We used the logistic regression analysis method using SPSS 26. The results showed that the variable of CPA firm size has a significant effect on voluntary auditor switching. Meanwhile, other variables in this research like audit opinion, management changes, financial distress, and managerial ownership have no significant effect on voluntary auditor switching.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR ASET, LIKUIDITAS, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL (Studi pada Perusahaan Property dan Real Estate pada Tahun 2017-2019) Theresia Fanny Lia Hanbo; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the effect of Profitability, Firm Size, Asset Structure, Liquidity, and Business Risk on the Capital Structure in Property and Real Estate Company Listed in 2017-2019. This research used Property and Real Estate companies listed on Indonesia Stock Exchange from 2017-to 2019 as the research data. This Research is a type quantitative. Purposive Sampling Method for determining the sample, and obtained 30 companies for three years, so it used 90 observations as a sample. This research used multiple regression analysis with secondary data from the annual report of Property and Real Estate Company.    The results indicate that the asset structure significantly affects the capital structure. While Profitability, company Size, Liquidity and Business Risk  have no significant effect the capital structure. This research model  provides a coefficient of determination of 15%. The rest is explained by other variables that are not in the model.
PENGARUH PENGUMUMAN KOMPONEN ARUS KAS, KEPUTUSAN PENDANAAN DAN RISIKO KESULITAN KEUANGAN TERHADAP RETURN SAHAM DENGAN MODERASI ROA (Studi Empiris pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Athira Salsabila; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study was conducted to examine and analyze the effect of components of cash flow, funding decisions, and the risk of financial distress on stock returns with ROA moderation. This research was conducted on retail companies listed on the Indonesia Stock Exchange in the 2017-2020 period. The population in this study amounted to 20 companies. The sample selection used purposive sampling technique and obtained a sample of 15 companies, but there were outlier data so that the researchers deleted 4 companies, so that the total sample was 11 companies with a research period of 4 years so that 44 research data were obtained. This study uses the Eviews version 10 program to process the data. The hypothesis was tested using a panel data regression model with the Random Effects Model approach and testing the moderating variables using the Moderated Regression Analysis model. The results of this study indicate that the components of cash flow and funding decisions have no significant effect on stock returns, while the risk of financial distress has a negative effect on stock returns. In addition, the effect of cash flow components and funding decisions on stock returns cannot be moderated by the ROA variable, but ROA is able to moderate the effect of the risk of financial distress on stock returns.
PENGARUH STRUKTUR MODAL, KEPEMILIKAN INSTITUSIONAL, DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM (Kajian pada Perusahaan Properti dan Real Estate yang Tercatat di BEI Pada 2020 - 2021) Faishal Rasyid Muzakki; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effects of capital structure, institutional ownership, and financial performance on the stock return of listed property and real estate firms in the Indonesia Stock Exchange for 2020 – 2021. In this study, capital structure is proxied by the Debt-to-Equity ratio; the financial performance is proxied by the Return Equity (ROE), dan stock return is capital gain/loss in ten trading days after the financial statement release. We used multiple regression methods to analyze the data. The results show that institutional ownership and financial performance significantly affect stock returns. In contrast, the capital structure does not. Institutional ownership negatively affects stock returns, while financial performance has positive effects.
PENGARUH MANAJEMEN LABA, KARAKTERISTIK DEWAN KOMISARIS, KOMITE AUDIT DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018 – 2020) Adela iga Fapila; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Companies should disclose Corporate Social Responsibility (CSR) to show their social responsibility to the community in building the company's long-term performance. Various kinds of literature explain that CSR disclosure can signal that the manufacturing company is better than other companies because it cares about social and environmental problems around the company. This study aims to analyze and find empirical evidence regarding the effect of earnings management, characteristics of the board of commissioners, audit committee, and media exposure on the disclosures of Corporate Social Responsibility (CSR).The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2020. The data collection technique used is purposive sampling, with a total sample of 58 manufacturing companies with an observation of 3 periods to obtain a total number of observations of 174 data. We tested the Hypothesis using the multiple regression analysis methods with SPSS 25.The results showed that the size of the board of commissioners, the board of commissioners meeting, the size of the audit committee, and the media exposure significantly affected the disclosures of Corporate Social Responsibility (CSR). Meanwhile, earnings management and the size of the independent board of commissioners have no significant effect on the disclosures of Corporate Social Responsibility (CSR).
PENGARUH POLITICAL CONNECTION DAN MULTIPLE DIRECTORSHIPS TERHADAP EARNINGS MANAGEMENT (Studi pada Perusahaan Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Arif Nugraha; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to empirically analyze the impact of political connections and multiple directorships on earnings management practices within Indonesian manufacturing companies. Earnings management is a crucial aspect of financial reporting that reflects the effectiveness of corporate governance. Its importance has been underscored by numerous cases demonstrating its potential to distort financial reports, lead to inefficient resource allocation, incite interest conflicts, and attract regulatory sanctions, thus threatening corporate sustainability. Despite the wealth of research on earnings management, the topics of political connections and multiple directorships have received less attention.Indonesia, as a developing country with a complex political system, provides an intriguing context for this study. Several cases, such as Enron, WorldCom, and Bank Century, have shown how political connections can influence earnings management practices and, consequently, corporate sustainability. Similarly, multiple directorships have been linked to corporate governance failures. Yet, the relationship between these factors and earnings management remains inconsistently explored in the literature. This study aims to fill this gap by investigating the influence of political connections and multiple directorships on earnings management using a sample of 38 consumer goods sub- sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The research employs a quantitative methodology, using secondary data gathered from the Indonesia Stock Exchange and annual company reports. Earnings management was calculated using the Modified Jones Model. The data were analyzed using multiple linear regression with SPSS version 25.The primary findings indicate a positive and significant influence of political connections on earnings management, suggesting companies with political ties tend to engage more aggressively in earnings management practices. However, multiple directorships did not significantly affect earnings management. This research recommends tighter oversight and regulations for politically connected companies and greater transparency in financial disclosures. Further research is encouraged to identify additional factors contributing to earnings management variations.
PENGARUH CSR, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Rika Juli Arta; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This research analyzed whether corporate social responsibility, liquidity, profitability, firm size, and leverage affect tax avoidance. The dependent variable in this research is tax avoidance proxied by the cash-effective tax rate. In contrast, the independent variables in this research are corporate social responsibility, liquidity, profitability, and company size. This research used quantitative methods. The population in this research are manufacturing companies on the Indonesia Stock Exchange. The sample selection technique uses purposive sampling. Multiple linear regression analysis is a statistical method used to test the hypothesis in this research. The findings of this research are that corporate social responsibility has a significant positive effect on tax avoidance. Liquidity has a significant negative effect on tax avoidance. Profitability has a significant negative effect on tax avoidance. Company size has a significant positive effect on tax avoidance. Leverage has a significant negative effect on tax avoidance.
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Selina Aulia Azahra; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This research aims to analyze and empirically test the effect between two dimensions of auditor quality, namely auditor industry specialization and audit tenure on audit report lag. The dependent variable used in this research is audit report lag. The independent variables are auditor industry specialization and audit tenure. The control variables are company size, leverage, profitability, and losses. The population of this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The research sample consists of 115 financial reports from 41 banking companies. The data used in this research are secondary data and were selected using purposive sampling method. The data analysis technique using multiple linear regression methods. The results showed that the independent variable, namely auditor industry specialization, had a negative and significant effect on audit report lag, while audit tenure had no significant effect on audit report lag.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, PELAKSANAAN SELF-ASSESSMENT, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU E-COMMERCE (Studi Kasus Wajib Pajak Orang Pribadi Pelaku UMKM di Kota Semarang) Shela Nur Fajriya; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the influence of tax knowledge, taxpayer awareness, application of a self-assessment system, and tax sanctions on taxpayer compliance in micro, small, and medium enterprises (MSMEs) in Semarang City who register their businesses on the e-commerce platform. In this study, there are four independent variables and one dependent variable. The independent variables used consist of tax knowledge, taxpayer awareness, application of the self-assessment system, and tax sanctions, while the dependent variable is taxpayer compliance. The sampling technique used was convenience sampling through the online questionnaire method, with the number of samples determined by the Cochran formula, amounting to 101 respondents. The research data was processed using multiple linear analyses with the IBM SPSS 26.0 program. The study's results found a significant positive influence between tax knowledge, taxpayer awareness, application of the self-assessment system, and tax sanctions on taxpayer compliance behavior.
Co-Authors Abror, Dhimam Adela iga Fapila Adha, Yusi Kesuma \ Adhitya Reza Kurniawan, Adhitya Reza Adi Putri Nur Rohmah Adiningtyas, Rachmatika Aglista Ramadhanty Agni Istighfar Paribrata, Agni Istighfar Ahmad Reza Dwi Permana Ajeng Primasari Alfarabi, Aries Cahya Alvian Adhiprasetya Amalo, Vicoas Trisula Bhakti Aminah Andani, Meri Teri Anggit Tri Retnoningtyas Ani Nur Aeni, Ani Nur Annisa Devi Lestari Aprilianto, Arief Rezky Arif Nugraha Arif Rahman Arisanti, Riska Athira Salsabila Aulia Rizki Arjanggie Ayu Primasari Azka Mohammad Bachrul Amiq Danis Ardyansah Dewi Purnamasari, Mahardika Karunia Dewi Setyoningrum Dwinita Wulandari Faishal Rasyid Muzakki Farhan Ramadhan Farida Farida Firna Sayyidatul Qurroh 'Aini Fitra Rahmadi Ibrahim Fitriyah, Aini Fuadi, Maulana Misbahul Gunadi, Radila Putri Hana Pratiwi Burhan hardiansyah, bagus Harliantara Harliantara Hashemi Rodhian Hanum Howay, Fenelon Huriyah Huriyah, Huriyah Husni Mubarok Ibrahim Rabbani Ilham Papahan Ilmi, Ahmad Zainal Indrayanti, Erlin Intan Fadhilah, Intan Intan Ratna Pratiwi Jeska Almira Indyanti Khoirunnisa Heristin Kurniawan, Krisna Kurniawan, Krisna Luke, Luke Mabruri, Mabruri Maella, Nur’annafi Farni Syam Mafulah, Nita Maghfuroh, Mazkiyah Mia Selvina Mohammad Danu Bachtiar Muhammad Zico Muhammad, Yuzril Fadhil Nabillah, Dinda Tara Nadya Talitha Niko Ariston Depari Norasia, Yolanda Nugraha, Fauzan Ramdhan Nur Gandhi Mahesti Nurnannafi Farni Syam Maella NURUL HIKMAH Nur’annafi Farni Syam Maella Nutfi Rizki Hertina Paojan, Ahmad Paulus Basuki Hadiprajitno Petri Natalia Prafitri, Anistia Prasetyo, Iwan Joko Putriani, Lisa Qurroh 'Aini, Firna Sayyidatul R. A. Annisa Novitasari Rahayu Sulistiyani Rahmi Muharrina, Cut Rauhillah, Siti Redi Panuju, Redi Regina Indraswari Susmitha Rika Juli Arta Rointan Silalahi Sari, Reny Kartika Selina Aulia Azahra Setyawan, Cahya Edi Shela Nur Fajriya Siti Azizah Sofiati SRI ASTUTIK Suntoro Suntoro Supriyatna, Dede Syam Maella, Nur’annafi Farni Sylvia, Ardheana Mega Tafrikan, Mohamad Theresia Fanny Lia Hanbo Tri Widyastuti Trisilowati Trisilowati, Trisilowati Tulmira, Julia Umar, Marwa Widianto, Didik Sugeng widiarto, Didik Sugeng Yarah, Saufa