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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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ANALISIS IMPLEMENTASI SISTEM INFORMASI DENGAN METODE UTAUT TERHADAP HARAPAN KINERJA (Studi Empiris Penggunaan Single Sign ON pada Mahasiswa FEB UNDIP) Yaumil Fath; 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 validate empirically about e-learning which is the context in this research is the use of SSO for students of Faculty of Economics and Business Diponegoro University using UTAUT model. Dependent variabel in this research are use that proxied by perceived usefulness and perceived ease of use, for intervening variabel using attitude towards using and behavioural intentions, Independent variabel using are performance expectancy, effort expectancy, social influence, and facilitating conditions. Sampel selection technique uses purposive sampling and simple random sampling. Path anlysis methods are use to test the hypothesis research. Research findings that effort expectancy has positive significant to attitude towards use and behavioural intentions. Social influence has positive significant to behavioural intentions. Behavioural intentions has positive significant to SSO use. variable of behavioral intention successfully mediates performance expectations on the use of SSO.
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.
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