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All Journal Diponegoro Journal of Accounting Jurnal Akuntansi Aktual Jurnal Akuntansi dan Bisnis Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit JRABA
Shiddiq Nur Rahardjo
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH ANTARA TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) DENGAN STRUKTUR MODAL PERUSAHAAN Kurniawan, Vito Janitra; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research was to determine the effect of corporate governance with the company's capital structure . To obtain that capital is usually the company issuing new shares or by borrowing from creditors. Error in determining the capital structure will have a broad impact for the company . The decision could lead to the addition of the company's capital so necessary to the agency problem of corporate governance mechanisms . Board size , managerial ownership , institutional ownership and audit committee is part of corporate governance used in this study .This research was conducted by the method of documentation of the annual report companies listed in Indonesia Stock Exchange ( IDX ) 2010-2012 . The sampling method used in this study was purposive sampling , the number of samples obtained 195 samples . Testing hypotheses using regression analysis . The results of this study showed variable managerial ownership and audit committee has significant and negative effect on the capital structure . While variable board size has a positive effect but no significant effect on capital structure . So also with institutional ownership shows negative and significant relationship to the capital structure .
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Dwikusumowati, Meriam Zalzabilani; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to analyse the influence of audit committee characteristics and firm characteristics on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2009-2011. The independent variables were audit committee characteristics (independency, financial expertise, size, and activity of audit committee) and firm characteristics (leverage, firm size, and profitability), while the dependent variable was earnings management wihich was measured by discretionary accruals using the Modified Jones Model. The hypothesis proposed in this study was that audit committee and firm characteristics influenced earnings management.Data of this study were obtained from the annual report and financial statements of manufacturing firms drawn from the Indonesia Stock Exchange. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange during the years 2009-2011. The samples were determinated by purposive sampling method, and 140 companies were then collected. The hypothesis was tested using multiple regression analysis. The results of this study showed that financial expertise of audit committee and profitability had significant influence on earnings management. On the other hand, independency, size, and activity of audit committee, leverage, and firm size had no significant influence on the earnings management.
TINGKAT PENGUNGKAPAN INFORMASI KEUANGAN DAN NONKEUANGAN MELALUI WEBSITE PERBANKAN DI INDONESIA Adi, Bagas Prasetyo; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Disclosure is a tool that can be used by management to improve corporate image. Management may disclose financial and non–financial information via the website, which is one form of the practice of Internet Financial Reporting (IFR). The higher level of disclosure made ​​by the company, it shows a positive signal to distinguish between companies with one another in attracting investors. This study is a quantitative study using secondary data. Number of samples used were as many as 74 banks are divided into a bank asing, bank campuran, bank BUMN (Persero), bank umum swasta nasional (BUSN) devisa, bank umum swasta nasional (BUSN) non devisa, and bank pembangunan daerah (BPD). Method of processing data using SPSS version 17.0 through multiple linear regression. The results of hypothesis test showed that only the size of banks and banking listing status is significantly and positively influence the level of disclosure of financial and non financial information via the website of Indonesian banks.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KINERJA LINGKUNGAN, DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Haryati, Rima; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this research is to examine the impact of Corporate Social Responsibility, environment and corporate governance structure (public ownership and size of audit commitee) towards financial firm performance. Sample of this research is companies listed on the Indonesia Stock Exchangeand participated in PROPER in 2008 to 2010, which are 63 firms. Purposive sampling was used as sampling method. Data analysis method used was multiple regression analysis. Result of this research indicate that CSR disclosure and public ownership significantly effect on firm performance. However, environment performance and size of audit commitee hasn’t effect towards firm performance.
ANALISIS PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE Ningrum, Nora Riyanti; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to investigate the relationship between intellectual capital and financial performance and the relationship between corporate governance and financial performance. This study is replicated from Ulum (2008). Meanwhile Ulum (2008) modified  Firer and Williams (2003). Ulum (2008), Firer and Williams (2003) found that overall intellectual capital significantly affected to financial performance. The difference between this study and Ulum’s (2008) is that this study does not merely investigate the relationship between intellectual capital and financial performance but also the relationship between corporate governance and financial performance. Corporate governance needs unveiling as stated in the signalling theory  that the firm should give much more information about the firm to stakeholder. By using Pulic Value Added Intellectual Coefficient (VAICTM) model to measure intellectual capital. The efficiency of value added (VAICTM) has three major components of firms resources (physical capital, human capital, and structural capital). Corporate governance was measured by using three proxies (management ownership, institutional ownership, and proportion of independent board) and financial performance was measured by using one proxy (ROA). Data were drawn from 54 listed financial firms in Indonesia Stock Exchange for three years (2009-2011). The analysis method used multiple regression. Classic assumption test showed that data were normal, so that the regresion could be implemented properly. The results showed that intellectual capital positively affected future financial performance (ROA). In contrast, management ownership did not affect  future financial performance (ROA), in the same way institutional ownership did not affect future financial performance (ROA), however proportion of independent board negatively affected future financial performance (ROA). It can be concluded thus intellectual capital can be used to enhance financial performance if the firm enable to measure it accurately. Meanwhile corporate governance still can not be proven to be used to enhance financial performance.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2012) Ratnasari Kusumaningrum, Dyah Ayu; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the impact of investment decision, financing decision, dividend policy, managerial ownership, and institutional ownership to the firm value. The population in this study are all of the companies listed on the Indonesia Stock Exchange and is continously published the annual report in the year 2011-2012. The sample obtained was 132 observations using purposive sampling method. This study used multiple linear regression as a data analysis tool. The result of this research showed that investment decision and dividend policy have a positive impact to the firm value. Whereas financing decision, managerial ownership, and institutional ownership have a negative impact to the firm value.
EFISIENSI METODE ECONOMICAL ORDER QUANTITY (EOQ) DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN BAHAN BAKU DAN PENGARUHNYA TERHADAP TOTAL BIAYA PEMBELIAN PADA PT AMITEX (AMANAH MITRA INDUSTRI) BUARAN KABUPATEN PEKALONGAN Prihasdi, Rahardyan Dwa; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research has purpose to compare traditional counting way with Economical Order Quantity (EOQ) method in decision making on basic material buying . This research object is decision making on material buying PT Amitex Buaran Pekalongan regency from 2008 to 2010. PT Amitex is standart export palekat sarung producer. Datas which used in this research are interview, documentation and study library. The analysis data uses descriptive technique analysis and nonstatistic quantitative with analysis instrument of order cost, saving cost, Economical Order Quantity (EOQ) method, which include frequency, amount, and the total cost of basic  material buying, safety stock, and reorder point. The out come of this research show that the  EOQ method  more efficient in decision making on basic material buying than traditional counting way and the EOQ method have positive effect to total cost of basic material buying. By the EOQ method, the company advantage in creasing because there is efficient total buying cost are Rp 578.759.820,00 or 48,691 % in 2008, Rp 807.911.950,00 or 60,277%  in 2009, and Rp 1.046.754.432,00 or 60,277% in 2010
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2012) Nikmah, Latifatun; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia. Some of past research about factors that influence auditor switching still shows different results. Therefore, another research needs to retest the theory of auditors switching.The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange and continously published financial statements in 2008 – 2012. Based on purposive sampling method, samples obtained by 70 companies in the period 2008 – 2012 so obtained 350 data observations. Hypothesis in this research are tested by logistic regression analytical method. Research variable being used are Accounting Firm Size (KAP), Audit Opinion (OPINI), Management Turnover (CEO), Financial Distress (FD), Percentage Independent Commissioner (IDK), and Auditor Switching (SWITCH). The result of this research show that: (1) Accounting Firm Size has significant effect on Auditor Switching, (2) Audit Opinion does not have significant effect towards Auditor Switching, (3) Management Turnover does not have significant effect towards Auditor Switching, (4) Financial Distress has significant effect towards Auditor Switching, and finally (5) percentage independent commissioner does not have significant effect towards Auditor Switching
PENGARUH KARAKTERISTIK, KOMPLEKSITAS, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH Khasanah, Nur Lailatul; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

As a form of accountability and transparency to the public, local governments have to make the Local Government Financial Report (LGFR) completed by disclosure. The presence of Government Accounting Standards (GAS) requires the disclosure of certain LGFR items in accordance with GAS. The purpose of this study was to determine the effect of the government characteristics, the government complexity, and audit findings on the level of disclosure LGFR in Central Java 2010-2012. Samples are 35 LGFR in Central Java province each year. The analytical method used is panel data regression using E-views 7.0 software. The results showed that, only the total asset has significantly positive effect on the disclosure level of LGFR and the number of functional differentiation has significantly negative effect. Whereas other variables such as wealth, level of dependence, age, legislature size has no significant effect. Likewise, the audit findings variable has no significant effect on the disclosure level. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Azis, Safira Nurmalika; Rahardjo, Shiddiq Nur
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i2.2797

Abstract

This study aims to examine whether financial ratios have an influence on financial distress. The dependent variable in this study is financial distress which is measured using a dummy variable. The independent variables in this study are CAR, NPL, ROA, ROE and capital structure. In addition, this study also uses the Altman model to determine the level of bankruptcy in banks This study also uses dummy variables to find out which banks are healthy and unhealthy. Hypothesis testing of this study was carried out using logistic regression analysis. This study provides statistical results that show that the CAR has a negative and significant effect on financial distress, ROA has a negative and significant effect on financial distress and the capital structure has a positive and significant effect on financial distress. Whereas NPL and ROE do not have an influence on financial distress.
Co-Authors Akbar Masnur Achmad Al -W Alya Susanto Ameera, Nadya Azis, Safira Nurmalika Bagas Prasetyo Adi Berty Hartatiningrum Dava Rahma Satria Wibawa Dyah Ayu Ratnasari Kusumaningrum Ekrak Puji Lestari Faizah Nikmatur Rohmah Haq, Shifna Zihdatal Harish Ari Nurfahmi Haryanto Haryanto Kusumosari, Larassanti Latifatun Nikmah Meriam Zalzabilani Dwikusumowati Nora Riyanti Ningrum Nur Lailatul Khasanah Ofifah Dwi Novika Rahardyan Dwa Prihasdi Rendy Irawan Yunizar Rima Haryati Safira Nurmalika Azis Vito Janitra Kurniawan Warsito Kawedar Yaumil Fath