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Muchamad Syafruddin
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH KEEFEKTIFAN KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN Septiayu Kusuma Murdiono Putri; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit committee effectiveness and firm characteristics likefinancial condition, size of company, type of auditor and type of industry on the financial reporting lead time as a proxy of the timeliness of reporting. The research was conducted by quantitative methods using secondary data. Secondary data consists of data on the publication date of the financial statements of companies in the IDX website and annual reports of companies listed on the Stock Exchange in year 2013. This research population is company listed on the Indonesian Stock Exchange in year 2013. The procedure of sample selection using purposive sampling method. The number of samples is 277 companies and analysis techniques used are multiple regression. The results showed that the effectiveness of the audit committee, the size of the company, and the type of auditor negatively affect the financial reporting lead time, while the financial condition positive effect the financial reporting lead time. Furthermore, the type of of industry affect the financial reporting lead time.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN KINERJA PENGELOLAAN LINGKUNGAN PERUSAHAAN-PERUSAHAAN DI INDONESIA Ahmad Fadhil Mubarok; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect to disclosure of the company's environmental management performance in Indonesia. Measurements for the disclosure of corporate environmental management performance using PROPER issued by the Ministry of Environment and Forestry of the Republic of Indonesia. Object in this study are companies included in industry mining, agro-industry and manufacturing, are listed in the Indonesia Stock Exchange and always conduct financial reporting and assessed its environmental management performance through proper in 2012-2014. The sample was selected using purposive sampling method and obtained 86 sample. Data used is secondary data, such as financial statements, ACGS, and PROPER. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis. The results of this study showed that the research period, environmental visibility, organisational visibility, profitability, financial distress and corporate governance significantly affect to the disclosure of corporate environmental management performance.
PENGARUH KEAKTIFAN KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP MANAJEMEN LABA Nonie Dewinta; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflicts of interest and any opportunistic behavior from the manager. This study aims to examine the effect of activeness of the audit committee, external audit and the interaction between activeness of the audit committee and external audit on earnings management in the non-financial companies in Indonesia. This study uses secondary data from annual reports and financial statements on non-financial companies listed on the Indonesia Stock Exchange in 2013. The sampling method used is purposive sampling. The total number of samples in this study were 178 data. Variable earnings management, activeness of the audit committee, external audit and the interaction between activeness of the audit committee and external audit analyzed by Ordinary Least Square regression. The results of this study indicate that the activeness of the audit committee  and  external audit  Big 4  are  significantly negative effect  on earnings management. However, the interaction between activeness of the audit committee and external audit significantly positive effect on earnings management. This finding suggests that both the monitoring mechanisms functioning jointly within the firm would indicate potential increasing earnings management.
PENGARUH PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN Rusti Melyana; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Research about voluntary disclosure nowadays has been one of the rapidly growing research areas in the accounting.  Although there are many research about voluntary disclosure, but there is one issue that has not been researched sufficiently; that is the effect of voluntary disclosure on firm value. This study aims to examine the influence of voluntary disclosure on the firm value of the company. This research has been done especially in the emerging capital markets because this market have high-growth potential, but weak regulatory environment, weak corporate governance, and low information disclosure level. Sample of this study consists of 136 manufacturing companies  listed on the Indonesia Stock Exchange at 2013. Data regarding voluntary disclosure level and other variables have been collected by analyzing the contents of the annul reports. The results show that the extent of voluntary disclosure is positively associated with firm value. The more voluntary information the companies disclose, the higher value they have. This finding might be accepted as a signal to companies to disclose more information to stakeholders.
PENGARUH STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 Novita Mardyani Rosalinawati; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aims  to  empirically  examine  the  impact  of  capital  structure  on  performance  of companies in Indonesia, which is one of developing countries. Dependent variable of this study is the performance of the company. Performance is measured by Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Independent variable is debt level as a proxy of capital structure. Debt level is measured by the ratio of short-term debt to total asset (STD), ratio of long-term debt total asset (LTD), and ratio of total debt to total asset (TTD). In addition, this study also use firm size as control variable. Population in this study includes all companies listed in  Indonesia Stock  Exchange  (IDX) in 2013. Selection of the sample is done  with  purposive sampling method. Sample used in this study are all non-financial companies that have financial data availability in 2013 and have positive equity value. Initial sample obtained are 393 data. After excluding 13 outlierS, the final sampel used in this study are 380 data. Multiple regression analysis is utilized for hypotheses testing. Overall, the results show that capital structure has significant negative effects on the company performance variables. STD, LTD, and TTD have negative effects on ROA. LTD and TTD have negative effect on ROE, whereas the effect of STD on ROE is not significant. Furthermore, STD and TTD also negatively affect NPM, while the influence of the LTD on NPM is not significant.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN SUKARELA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI Pratiwi Nurul Aini; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of managerial ownership on voluntary disclosure with audit committee effectiveness as a moderating variable. An audit committee effectiveness is embedded in independence and expertise of audit committee. Firm size used as control variable.The population used in this study is non-financial companies listed on the Indonesia Stock Exchange in 2013 with a total sample of 84 companies. The sampling method used in this study is purposive sampling. The data used is secondary data that are annual report in 2013. This study uses the technique of multiple linear regression analysis.The  empirical  result  of  this  study  show  that  managerial  ownership  have  positively sifnificant influenced on voluntary disclosure. Managerial ownership moderated by independence and expertise of audit committee shows higher voluntary disclosure.
PENGARUH PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA Dwi Anita Nur Fitriani; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of dividend payment on earnings quality. Dividend payment divided into four features, they are dividen-paying status, the amount of dividend, the amount rise of dividend , and dividend persistence. Samples consist of 81 firms from manufacturing industry are listed in Indonesia Stock Exchange on January 1, 2008 until December 31, 2012. Multiple regression used to be analysis technique. The empirical result of this study show that dividend-paying status, the amount rise of dividend, and persistence dividend have positively and significant influenced on earning quality, although author do not find evidence that larger  dividend is an indicator of higher earning quality.
ANALISIS PENGARUH KUALITAS LABA DAN NILAI PERUSAHAAN TERHADAP AUDIT DELAY ABNORMAL Anandika Ibna Pratama; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to  examine the influence of earnings quality and firm value on abnormal audit delay. This study also examines abnormal audit delay as moderating variable, that is used its influence on firm value.The Population of this study is all listed firms in Bursa Efek Indonesia in year 2010 – 2014. The sampling method in this study is stratified random sampling. By doing sampling dan processing data, the final amounts of the sample are 250. This study uses multiple regression analysis technique to examine the hypotheses.The results of this study show that the influence between earnings quality and abnormal audit delay has a bad or negative significant influence. Earning report delay has positively significant influenced on abnormal audit delay. Abnormal audit delay decreases the relationship between relative excess value on profitability.
Co-Authors Ahmad Fadhil Mubarok Anandika Ibna Pratama Dwi Anita Nur Fitriani Nonie Dewinta Novita Mardyani Rosalinawati Pratiwi Nurul Aini Rusti Melyana Septiayu Kusuma Murdiono Putri