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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 MANAJEMEN LABA, FINANCIAL DISTRESS, KINERJA KEUANGAN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Ameera, Nadya; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and obtain empirical evidence of the effect of earnings management, financial distress, financial performance, leverage and firm size on firm value. The sample in this study was selected using a purposive sampling method totaling 41 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The method of analysis used in this research is multiple linear regression.Based on the research conducted, it is found that earnings management has a negative and significant effect on firm value. The financial distress variable that measured using the Altman Z-score has a positive and significant effect on firm value. Then for financial performance measured using Basic Earning Power(BEP) has no effect on firm value while leverage has a positive and significant effect on firm value. Other results concluded that firm size has no effect on firm value.
Analisis Faktor-Faktor yang Mempengaruhi Struktur Utang Perusahaan Go Public yang Terdaftar di Bursa Efek Jakarta Shiddiq Nur Rahardjo; Berty Hartatiningrum
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i1.32

Abstract

Liabilities is one of company’s sources to fill its fund needs. According to the sources, liability (debt) divided into public debt and private debt. This research was conducted to analyze the influence of variables such as debt maturity, leverage, firm size, liquidity, and dividend payout ratio to the the debt structure of the go-public companies listed in Jakarta Stock Exchange. Besides, this research is also conducted to know the proportion of company’s debt structure. In conducting this research, the authors used purposive sampling method to collect the data with some criteria as follows: (1) Issuing bond at the year of 2000-2004 (2) Not including banking companys (3) Issuing the financial statement in the period of its bond’s issued. The selected samples are 50 companies. The authors used multiple linier regressions as the method of data analysis. Partially and simultanly, to determine the influence of independent variables, the writer used t-test and F-test with level of significance 5%. The result showed that there are three independent variables that proven has influence partially to the company’s debt structure; firm size, liquidity, and dividend payout ratio. The result of F-test showed that all of the independent variables used in this research have significance influence to the company’s debt structure.
DETERMINAN TRANSPARANSI INFORMASI KEUANGAN PADA LAMAN RESMI PEMERINTAH DAERAH PROVINSI DI INDONESIA TAHUN 2016-2018 Ekrak Puji Lestari; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to analyze the effect of components of characteristics, complexity and quality of financial statements on the transparency of regional financial information. The dependent variable in this research is the transparency of regional financial information on the website of regional government in Indonesia in 2016-2018 which is proxied by the accessibility index of the official government website. The sample used in this transparency study was 33 provincial governments for three years in a row. The research hypothesis testing was performed using panel data regression analysis with Eviews 10 software. This research results show that only the OPD variable has a significant effect on the transparency of regional financial information. While the size of the local government, the level of dependency, population and the results of BPK's audit opinion are positively related which do not have a significant influence on the transparency of regional financial information. This research also proves that the number of findings in the regional government financial statements has a negative and not significant effect on transparency on the official website of the local government.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Rendy Irawan Yunizar; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the impact of board size, the proportion of independent board, audit committee, board meetings, audit committee meetings, block holder ownership of the company's financial perfomance (RETURN ON ASSET)The population of this study are the entire manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2012. This study is as much as 122 companies. Sampling was done using purposive sampling techniqueThese result of the study indicate that board size, the proportion of independent board, audit committee, board meetings, block holder ownership give significantly affect the company's financial performance. while meeting the audit committee doesn’t have a significant effect on the company fiancial perfomance
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP KINERJA BANK (Studi pada Perbankan yang Terdaftar di BEI Tahun 2010-2012) Harish Ari Nurfahmi; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the impact of the capital, asset quality, management, earning, and liquidity to performance of the bank. Capital proxied by CAR (Capital Adequacy Ratio), asset quality proxied by NPL (Non Performing Loan), management proxied by NIM (Net Interest Margin), earning proxied by BOPO and liquidity proxied by LDR (Loan to Deposit Ratio). Meanwhile the bank’s performance that proxied by using ROA (Return On Assets). This study used secondary data with the sample is banking companies listed in the Indonesia Stock Exchange (BEI) in 2010-2012. Analysis technique used is a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. Other test using multiple linear regression and hypothesis test use t-statistic to test partial regression coefficient in level of significance 5%. The results of this research shows that capital, earning and liquidity has significantly negative effects toward bank’s performance. While asset quality and management has significantly positive effects toward bank’s performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Safira Nurmalika Azis; Shiddiq Nur Rahardjo
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.
The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility Alya Susanto; Shiddiq Nur Rahardjo
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i1.4881

Abstract

This study was conducted to analyze the effect of environmental performance on financial performance with CSR disclosure as an intervening variable. The environmental performance was measured by using PROPER score, CSR disclosure was measured by the Global Reporting Initiative index, and financial performance was measured by using earning per share. Using purposive sampling method, this research took 89 samples from manufacturing companies listed in the Indonesia Stock Exchange that were granted PROPER by the Ministry of Environment and Forestry within the years of 2017-2019. The secondary data documented from companies' annual reports were used to test four hypotheses. The tests were conducted by using linnear regression and path analysis. The results of the analysis showed that environmental performance postively effecting CSR disclosure and CSR disclosure financial performance. However, this study did not find any significant effect of environmental performance on financial performance. It did not find CSR reporting's role as an intervening variable is unable to affect the environmental performance's impact towards financial performance.
ANALISIS RELEVANSI NILAI ATAS LABA AKUNTANSI, NILAI BUKU EKUITAS, ASET KEUANGAN, DAN LIABILITAS KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 Dava Rahma Satria Wibawa; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the value relevance of earnings, equity book value, financial assets, and financial liabilities to stock prices in LQ45 Index companies on the Indonesia Stock Exchange from 2017 to 2020. The measurement model in this study uses the Ohlson (1995) price model to see the effect of earnings, book value of equity, financial assets, and financial liabilities to stock prices. This study uses 30 LQ45 Index companies on the Indonesia Stock Exchange which had been selected using the purposive sampling method. The type of data used in this study is secondary data that can be accessed through the websites of the Indonesia Stock Exchange, Stockbit, and Yahoo Finance. Based on the results of the tests, earnings measured with the earnings per share (EPS) ratio and book value measured with the book value per share ratio (BVPS) have proven to have a positive and significant effect on stock prices. Meanwhile, financial assets and financial liabilities proved to be insignificant to the stock prices of LQ45 Index companies from 2017 to 2020. So it can be concluded that earnings and book value have value relevance because they contain information needed by investors in investment decision.
IMPLEMENTASI AKUNTANSI AKRESI PADA ASET BIOLOGIS DENGAN PENDEKATAN NILAI WAJAR DAN BIAYA PADA PETERNAKAN BRAWIJAYA FARM Akbar Masnur Achmad Al -W; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Companies engaged in agriculture have their own characteristics in their business financial reporting when compared to companies engaged in sectors other than agriculture, because agricultural companies have fundamental differences in the types of assets managed. Agricultural companies manage biological assets that undergo natural biological growth or transformation. This study was conducted with the aim of describing and analyzing the measurement of biological assets using the fair value approach and the cost approach at Brawijaya Farm with reference to IAS 41 or the standard applicable in Indonesia, namely PSAK 69 on agriculture with the concept of accretion. Accretion occurs when there is an increase in value caused by the process of growth and development of biological assets. In the accretion concept, revenue will be recognized along with the growth of biological assets. This study uses descriptive qualitative research methods, because this research is to describe and describe an event as it is. Descriptive qualitative research is research that aims to understand a phenomenon about what is being experienced by research subjects such as behavior, perception, action, and motivation, by means of descriptions of information data in the form of words and sentences, in a special natural context with using various scientific methods. The results of this study indicate that Brawijaya Farm has not recorded according to Financial Accounting Standards but in practice in the field there is some conformity with accounting standards that regulate agricultural business such as IAS 41 or PSAK 69 for example on pricing biological assets. according to its fair value. Regarding the accretion concept, Brawijaya Farm has capitalized all costs into its biological assets, this is in accordance with the accretion concept where costs incurred in connection with biological assets are capitalized into the value of biological assets.
Characteristics and disclosure of local government financial statements Haryanto Haryanto; Ofifah Dwi Novika; Warsito Kawedar; Shiddiq Nur Rahardjo
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 1, FEBRUARI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i12023p010

Abstract

AbstractThis study aims to examine the effect of local government characteristics on district/city Regional Government Financial Statements (LKPD) disclosures. Examination of the Characteristics of the Local Government will provide a better understanding of the disclosure of district/city Regional Government Financial Statements (LKPD). This study's independent variable consists of own-source revenue, level of dependence, total asset, capital expenditures, total population, and employee spending findings. The dependent variable is LGFR disclosure. The samples in this study are local governments with a 5-year observation period from 2016-2020. The examples were selected using the purposive sampling technique and acquired 175 pieces, which the district/city government compiled in Central Java Province and through the BPK examination process. The analytical method in this study is multiple regression analysis. The research results show that the level of dependence, total assets, capital expenditures, total population, and employee spending significantly affect the LGFR disclosure. At the same time, own-source revenue has no significant effect on the LGFR disclosure. The findings on the PAD variable align with the fact that PAD information is optional to be the focus of reporting in LKPD.AbstrakPenelitian ini bertujuan untuk menguji pengaruh karakteristik pemerintah daerah terhadap pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD). Pengujian atas karakteristik Pemerintah Daerah akan memberikan pemahaman yang lebih baik atas pengungkapan Laporan Keuangan Pemerintah Daerah. Variabel independen dalam penelitian ini terdiri dari sumber kekayaan asli daerah (PAD), ketergantungan daerah, total aset, belanja modal, jumlah penduduk, dan belanja pegawai. Untuk variabel dependen yaitu pengungkapan LKPD. Penelitian ini menggunakan sampel pemerintah daerah kabupaten/kota dengan periode pengamatan tahun 2016-2020. Sampel dipilih menggunakan teknik purposive sampling dan diperoleh data sebanyak 175 sampel yang disusun pemerintah daerah kabupaten/kota di Provinsi Jawa Tengah serta sudah melalui proses pemeriksaan BPK. Metode analisis pada penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa total aset berpengaruh secara signifikan dan positif terhadap pengungkapan LKPD. Ketergantungan daerah, total aset, belanja modal, jumlah penduduk, dan belanja pegawai berpengaruh terhadap pengungkapan LKPD. Sedangkan, sumber kekayaan asli daerah (PAD) tidak berpengaruh signifikan terhadap pengungkapan LKPD. Hasil temuan atas variabel PAD ini sejalan dengan bahwa informasi PAD tidak menjadi fokus pelaporan dalam LKPD.
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