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All Journal Diponegoro Journal of Accounting Jurnal Akuntansi Aktual 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 PENDAPATAN ASLI DAERAH, DANA TRANSFER, LAIN-LAIN PENDAPATAN DAERAH YANG SAH TERHADAP BELANJA DAERAH (Studi pada Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2017-2020) Faizah Nikmatur Rohmah; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of Regional Tax, Regional Retribution, General Allocation Fund, Specific Allocation Fund, and Other Lawful Local Revenue on Regional Expenditure in District/City Governments in Central Java Province. Regional Expenditure has the role of running the government system, namely increasing the welfare of the community as a form of good governance..The population of this study are districts/cities in Central Java province. This study uses multiple linear regression analysis using data obtained from the Audited Regional Government Financial Statements (LKPD) in the form of Regional Revenue and Expenditure Budget Realization Reports (LRA APBD) which have been audited in Regencies and Cities in Central Java Province in 2017 -2020. The results of simultaneous research on Regional Tax, Regional Retribution, General Allocation Fund, Specific Allocation Fund, and Other Lawful Local Revenue have affect Regional Expenditures. The results of the study partially show that regional tax, general allocation fund, and specificl allocation fund have an effect on regional expendictures. Regional Retribution and Other Lawful Local Revenue do not affect  Regional Expenditure
PENERAPAN FRAUD DIAMOND DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Healthcare yang Terdaftar di BEI 2019-2022) Haq, Shifna Zihdatal; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to analyze the effect of the fraud diamond concept proposed by Wolfe and Hermanson, that financial targets, effective monitoring, audit opinion and broad director change as independent variable towards financial statement fraud as variabel dependent proxied by the Beneish M-Score formula.The samples used in this study are 19 heatlhcare companies listed during the period 2019-2022 in the Indonesia Stock Exchange. Hypothesis testing was conducted using the logistic regression method with SPSS 25 software.The results showed that the effective monitoring variable proxied by the ratio of the number of independent commissioners to the total number of commissioners and the board of directors turnover variable proved to have an effect on financial statement fraud. Meanwhile, for the financial target variable proxied by return on assets and audit opinion in this study does not prove that these variables have an effect on financial statement fraud.
Efektivitas Komite Audit sebagai Mekanisme Pencegahan Kecurangan Kusumosari, Larassanti; Nur Rahardjo, Shiddiq
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 2 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i2.51157

Abstract

This study aims to examine the effect of audit committee effectiveness on financial statement fraud. This research type is explanatory research. The research population is property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022. The sampling method used is a purposive sampling with a total sample of 141 annual reports. The data collection method used content analysis on annual report. This study used logistic regression analysis assisted by EViews13 software. The results showed that the effectiveness of the audit committee, proxied by financial expertise, accounting expertise, and the number of audit committee meetings had negative and significant effect on financial statement fraud. This study contributes by strengthening agency theory, where the findings prove that the effectiveness of the audit committee can overcome agency conflicts and minimize financial statement fraud. Practically, this research contributes to regulators to develop policies regarding the work guidelines of the audit committee as a supervisory body for the financial reporting process and to investors to be able to improve investment decision strategies by analyzing the audit committee structure as a party that ensures the reliability of financial statements which are the basis for corporate decision making.
DETERMINAN PROFITABILITAS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2025 Alya Mustika; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Profitability is an important indicator used to assess a company's financial performance because it reflects the company's ability to generate profits effectively and sustain its business operations. Various internal factors may influence profitability, including leverage, liquidity, operational efficiency, capital intensity, sales growth, and firm size. This study aims to examine the effects of these factors on profitability in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2025 period.This study employs a quantitative approach using secondary data obtained from the annual reports of consumer non-cyclicals companies listed on the Indonesia Stock Exchange. The sample consists of 46 companies selected through purposive sampling. Data were analyzed using multiple linear regression, supported by descriptive statistical analysis and classical assumption tests.The results show that leverage has a significant negative effect on profitability. In contrast, operational efficiency, sales growth, and firm size have significant positive effects on profitability. Meanwhile, liquidity and capital intensity do not significantly affect profitability. These findings indicate that effective debt management, improved operational efficiency, and firm growth are important factors in enhancing profitability in the consumer non-cyclicals sector.
PENGARUH NET PROFIT MARGIN, RETURN ON ASSET, RETURN ON EQUITY, EARNING PER SHARE, DAN DEBT TO EQUITY RATIO DALAM MEMENGARUHI HARGA SAHAM (Studi Empiris pada Perusahaan yang terdaftar pada Indeks LQ45 tahun 2021-2023) Mohamad Taufan Akbar Fahrudin; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Net Profit Margin, Return on Asset, Return on Equity, Earning Per Share, and Debt to Equity Ratio in influencing stock prices. The population in this study are companies listed in the LQ45 sector in the 2021-2023 period. The sampling method used in this study was purposive sampling. The total number of samples in this study were 86 research samples. The data used in this study were obtained from the official website of the Indonesia Stock Exchange (IDX). The data in this study were analyzed using multiple linear regression. The data in this study were also analyzed using the classical assumption test before the data were tested using multiple regression tests. The results of this study indicate that Net Profit Margin, Return on Asset, Return on Equity have no effect on stock prices. While Debt to Equity Ratio and Earning Per Share have an influence on stock prices.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP FIRM VALUE (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Muhammad Alfendy Tri Harjanto; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) and Good Corporate Governance (GCG) on Firm Value. The independent variables in this study include ESG, board of commissioners size, board of commissioners political affiliation, board of commissioners gender diversity, and audit committee size. Then, the dependent variable in this study is firm value and the control variable in this study is leverage ratio.The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023 and sample collection using the nonprobability sampling method with purposive sampling technique. The analysis used in this study uses multiple linear analysis with the help of IBM SPSS 25 software.The results of the study indicate that ESG is positive and significant on firm value. On the other hand, gender diversity of the board of commissioners has a positive and insignificant effect on firm value and political affiliation of the board of commissioners and the size of the audit committee have a negative and insignificant effect on firm value.
PENGARUH LIKUIDITAS, SOLVABILITAS, ENVIRONMENT SOCIAL GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA KEUANGAN Muhammad Hafizd Fatahillah; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of financial ratios, such as liquidity, solvency, and Environment Social Governance (ESG) Disclosure, on financial performance. The financial ratio variables used in this study include Current Ratio (CR), Debt to Total Assets (DTA), and ESG Disclosure, while the dependent variable is Return on Assets (ROA). The sample for this study was determined using the purposive sampling method from companies listed on the Indonesia Stock Exchange (IDX), specifically those included in the LQ45 index from 2019 to 2023. A total of 225 samples were obtained. The analytical method employed is multiple linear regression analysis, conducted using IBM SPSS 30.The results of this study indicate that liquidity has a positive and significant effect on the company's financial performance, solvency has a positive but insignificant effect on the company's financial performance, and ESG Disclosure has a positive and significant effect on the company's financial performance. These findings indicate that the company's ability to meet short-term obligations and openness to environmental, social, and governance aspects are important factors in improving financial performance. Meanwhile, although solvency shows a positive direction of influence, its insignificance suggests the need for further evaluation regarding the management of the company's debt structure.
PENGARUH PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN, BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN TINGKAT KEMISKINAN TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM) DI PROVINSI JAWA TENGAH TAHUN 2021-2024 (Studi Kasus pada Kabupaten/Kota di Provinsi Jawa Tengah Periode 2021-2024) Bintang Dwi Kristiastanto; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of Rural and Urban Land and Building Tax (PBB-P2), Land and Building Acquisition Duty (BPHTB), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Poverty Rate on the Human Development Index (HDI). The study was conducted across all regencies and municipalities in Central Java Province for the 2021–2024 period, motivated by persistent HDI disparities across districts and the limited studies simultaneously incorporating local tax, fiscal transfer, and poverty variables. This study employs a quantitative approach using multiple linear regression on 140 panel data observations obtained through saturated sampling of 35 regencies and municipalities. Data were sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. Fiscal variables were transformed into natural logarithm form, and hypotheses were tested through t-test, F-test, and Adjusted R², preceded by classical assumption tests. The F-test confirms that all variables simultaneously and significantly affect HDI, with an F value of 60.417 and a significance level of 0.000, while the Adjusted R² of 0.681 indicates that the independent variables explain 68.1% of HDI variation. Partially, BPHTB has a positive and significant effect on HDI, as does DAU. In contrast, DAK has a negative and significant effect on HDI, suggesting that increases in DAK have not directly improved human development quality in the short run. Meanwhile, PBB-P2 and Poverty Rate show no significant effect on HDI.
PENGARUH UKURAN DEWAN DIREKSI, UKURAN KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) (Studi pada Perusahaan Non-keuangan yang Terdaftar di BEI pada Tahun 2021-2023) Muhammad Nabiel Aulia Azmi; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of board size, audit committee size and company characteristics on Environmental, Social, and Governance (ESG) Disclosure. The independent variables in this study include board size, audit committee size, firm size, and firm age, while the dependent variable is ESG disclosure. The population of this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample was selected using the purposive sampling method, resulting in 363 samples. The analysis was conducted using multiple linear regression with the help of IBM SPSS 26.0. The results indicate that board size, firm size, and firm age have a positive and significant effect on ESG disclosure. On the other hand, audit committee insignificant effect on ESG disclosure.
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP SUSTAINABILITY DISLOSURE (Studi Kasus pada Perusahaan Sektor Food and Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Ramanda Putra Pratama; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This research refers to research by (Indrianingsih 2020) that examines the effect of company size, financial performance, and corporate governance on the sustainability report of non financial companies listed on the Indonesia Stock Exchange in 2013-2017. This research aims to examine the influence of corporate governance and company characteristic on corporate sustainability disclosure of food and beverages companies listed in Indonesia stock exchange in 2021-2023. The variables used in the research are sustainability disclosure as an dependent variable, as well as corporate government components include audit committee activities, board of commissioners independence, board of directors size, institutional ownership and also company characteristic include leverage and firm size as the independent variables. Secondary data is used in this research and multi-case study sampling is used as the sampling technique. The difference between this research and the previous one is that the sample used in this research is food and beverage companies listed on Indonesian Stock Exchange in 2021-2023 with the total samples being 117 samples. The research results show that variables of audit committee activities, board of commissioners independence and firm size have a positive effect on sustainability dislosure. board of directors size and institutional ownership have a negative effect on sustainability disclosure. This research also proves that leverage does not significantly affect on sustainability disclosure.
Co-Authors Akbar Masnur Achmad Al -W Alya Mustika Alya Susanto Ameera, Nadya Azis, Safira Nurmalika Bagas Prasetyo Adi Berty Hartatiningrum Bintang Dwi Kristiastanto 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 Mohamad Taufan Akbar Fahrudin Muhammad Alfendy Tri Harjanto Muhammad Hafizd Fatahillah Muhammad Nabiel Aulia Azmi Nora Riyanti Ningrum Nur Lailatul Khasanah Ofifah Dwi Novika Rahardyan Dwa Prihasdi Ramanda Putra Pratama Rendy Irawan Yunizar Rima Haryati Safira Nurmalika Azis Vito Janitra Kurniawan Warsito Kawedar Yaumil Fath