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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) JPM (Jurnal Pemberdayaan Masyarakat) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) EKONOMIS : Journal of Economics and Business Kompartemen : Jurnal Ilmiah Akuntansi J-MAS (Jurnal Manajemen dan Sains) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal Of World Science JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Asian Journal of Management, Entrepreneurship and Social Science Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ekonomi dan Studi Pembangunan (JESP)

Aulia Fuad Rahman

Universitas Brawijaya

Author-ID : 355626

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Implications of Organizational Slack-Resources Heterogeneity toward CSR Expenditures Kadek Weda Noveadjani Tista; Aulia Fuad Rahman; Arum Prastiwi
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to prove the alleged effect of organizational resource slack on corporate social responsibilities (CSR) expenditures. The types of organizational resource slack examined in this study were financial slack, human resource slack, and innovational slack. This research was conducted in the mining sector and basic and chemical industries listed on the Indonesia Stock Exchange during 2015-2019.Design/Methodology/Approach: Non-probability sampling technique with purposive sampling method was as the sampling method. It consisted of 13 companies with a total of 54 samples of observations. Hypothesis testing used multiple linear regression.Research findings: The results showed that financial slack had a negative effect on CSR expenditures. It supports agency theory used as a theoretical basis regarding management's tendency to manage slack over organizational resources. However, this study could not show the effect of human resource slack and innovational slack on CSR expenditures.Theoretical contribution/Originality: This study's results constitute empirical evidence related to agency theory explaining the effect of financial slack on CSR expenditures.Practitioner/Policy implication: This study’s results can illustrate the management’s tendency to allocate funds for CSR by considering the slack of various types of organizational resources. Improvements related to the implementation of Law No. 40 of 2007 about the responsibility of limited liability companies to carry out social and environmental responsibility also need to be concerned by the regulator.Research Limitation/Implication: The limitations in this study that can be considered for future research are related to very limited research data for certain variables. The data’s availability related to CSR costs and research and development costs included in the annual report is very limited, so the number of samples processed was limited.

Does Sustainable Banking Disclosure Affect Bank Efficiency? Evidence from Indonesia Wihelmina Dea Kosasih; ‪Aulia Fuad Rahman; Arum Prastiwi
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: In Indonesia, there are regulatory developments that require companies to implement a sustainable manner in business activities. Based on Financial Service Authority Regulation No. 51/2017 regarding sustainable finance, Bank BUKU 3 and 4 are the first parties required to run and publish a sustainability report. Therefore, it is essential to evaluate the performance of a bank implementing sustainable banking. This study aims to examine sustainable banking disclosure on bank efficiency in Indonesia.Design/Methodology/Approach: The researchers used 70 observations of banks listed on the Indonesian stock exchange from 2015 to 2019. The method for testing bank efficiency employed Data Envelopment Analysis (DEA). In the second stage of the analysis, the researchers utilized a panel data regression method.Research findings: First, the results showed that commercial banks BUKU 3, 4 in Indonesia were still inefficient. Second, the article also found that sustainable banking disclosure had a positive effect on bank efficiency.Theoretical contribution/Originality: This study's results constitute empirical evidence related to stakeholder theory and provide empirical evidence regarding the effect of sustainable banking on bank efficiency.Practitioner/Policy implication: This research contributes to bank management to implement sustainable banking because it can increase bank efficiency.

PENGARUH PERSEPSI AUDITOR PEMERINTAH ATAS INDEPENDENSI, INTEGRITAS, DAN PROFESIONALISME TERHADAP KUALITAS HASIL PEMERIKSAAN Laksandi Eko Priyadinata; Aulia Fuad Rahman
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.079 KB)

The Audit Report is a communication tool for financial statement‟susers on its suitability with general standard and criteria. In order to obtainUnqualified opinion, one entity (auditee) enables to do what it takes,including fraud if necessary. Using multiple regression analysis, this researchtests how the independency, integrity and professionalism affect to the quality ofAudit Report. The objects of the research are The Audit Board of The Republicof Indonesia, East Java Representatives.This research is an empirical research using purpose sampling to gainthe data. The respondents are auditors from The Audit Board of The Republic ofIndonesia, East Java Representatives. There are four variables in thisresearch, which are three independent of them (independence, integrity, andprofessionalism) and one dependent variable (Quality of Audit Report).It can be concluded from this research that government auditors perceptionof independency, integrity and professionalism significantly affect to the AuditReport’s quality. Determination coefficient value shows that independency,integrity, and professionalism, altogether affect dependent variable (audi tr epor t qual i t y ) for 56,50%, while the rest 43,50% are affected by otherfactors.Keywords: Independency, Integrity, Professionalism, and Quality of Audit Report.

PENGARUH GOOD CORPORATE GOVERNANCE, PERTUMBUHAN PENJUALAN, DAN PERTUMBUHAN TOTAL ASET TERHADAP NILAI PERUSAHAAN Ade Raya Hermansyah; Aulia Fuad Rahman
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.016 KB)

Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance yaitu kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, komite audit, serta pertumbuhan penjualan, dan pertumbuhan total aset terhadap nilai perusahaan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan dasar pemilihan sampel adalah perusahaan yang selama periode observasi (2009-2011) menerapkan prinsip good corporate governance. Berdasarkan kategori yang ditentukan, sampel yang digunakan dalam penelitian ini berjumlah 24 perusahaan yang memenuhi kriteria. Hasil pengujian Uji-t menunjukan bahwa variabel kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, komite audit, pertumbuhan penjualan, pertumbuhan total aset tidak berpengaruh secara parsial terhadap nilai perusahaan. Kata Kunci : Good Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, Komite Audit, Pertumbuhan Penjualan, Pertumbuhan Total Aset, Harga Saham, Nilai Perusahaan.

PENGARUH KINERJA KEUANGAN TERHADAP PRICE EARNING RATIO (Studi Pada Perusahaan Yang Tercatat Dalam Indeks LQ 45) Ryan El Zamzami; Aulia Fuad Rahman
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.789 KB)

Tujuan penelitian ini adalah: Untuk menguji (1) pengaruh return on assets (ROA) terhadap price earning ratio (PER). (2) pengaruh Return On Equity (ROE) terhadap price earning ratio (PER) (3) pengaruh net profit margin (NPM) terhadap price earning ratio (PER). Dalam penelitian ini yang menjadi populasi adalah perusahaan yang masuk dalam Indeks LQ 45 yang mempublikasikan laporan keuangannya tahun 2011. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah dengan menggunakan purposive sampling dan teknik analisis data yang digunakan yaitu menggunakan analisis regresi linier berganda dengan menggunakan uji F dan uji t. Dari hasil penelitian dan pembahasan dengan menggunakan analisis regresi linier berganda maka dapat ditarik kesimpulan sebagai berikut: 1) return on assets (ROA) berpengaruh positif terhadap price earning ratio 2) return on equity (ROE) berpengaruh positif terhadap price earning ratio 3) net profit margin (NPM) berpengaruh positif terhadap price earning ratio. Kata Kunci: Return On Assets (ROA), Return On Equity (ROE), net profit margin (NPM) dan Price Earning Ratio

PENGARUH MASALAH KEAGENAN ALIRAN KAS BEBAS DAN KOMISARIS INDEPENDEN TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI Aulia Fuad Rahman; Rizka Fitriasari
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: The effect of Free Cash Flow Agency Problem and Independent Board of Director on Accounting Information Value Relevance. This study assesses the value relevance of earnings and book value and the effect of agency problem caused by FCF. Further, this study also investigates the role of independent board of director on the relationship between FCF agency problem and value relevance of accounting information. Results show that earnings and book value are value relevant and agency problem caused by FCF, reduces the value relevance of earnings. However, FCF agency problem does not have an impact on the value relevance of book value. The independent board of director does not seem to function well as a mitigating role to the negative impact of FCF agency problems. Abstrak: Pengaruh Masalah Keagenan Aliran Kas Bebas dan Komisaris Independen Terhadap Relevansi Nilai Informasi Akuntansi. Penelitian ini mengkaji relevansi nilai earnings dan nilai buku serta pengaruh masalah keagenan yang disebabkan oleh FCF. Lebih lanjut, penelitian ini juga menginvestigasi peran komisaris independen atas hubungan antara masalah keagenan FCF dan relevansi nilai informasi akuntansi. Hasil menunjukkan bahwa earnings dan nilai buku memiliki relevansi nilai sedangkan masalah keagenan yang disebabkan FCF mengurangi relevansi nilai dari earnings. Walau demikian, masalah keagenan FCF tidak memiliki pengaruh pada relevansi nilai buku. Komisaris independen tidak secara nyata berfungsi sebagai pemitigasi dalam menangani pengaruh negatif masalah keagenan FCF.

PERBEDAAN TUJUAN AUDITOR ATAS TINGKAT OVERCONFIDENCE PERTIMBANGAN AUDITOR (STUDI EKSPERIMENTAL) Nungki Kartikasari; Bambang Subroto; Aulia Fuad Rahman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai adanya perbedaan tingkat overconfidence pertimbangan auditor ketika auditor bertujuan akurasi, direksional, dan kombinasi. Penelitian ini merupakan salah satu bentuk pengujian motivated reasoning theory pada bidang audit. Pengukuran tingkat overconfidence pertimbangan auditor dilakukan menggunakan metode kalibrasi. Metode kalibrasi dilakukan dengan mengukur tingkat keyakinan dan keakurasian pertimbangan auditor pada kasus persediaan usang perusahaan. Pengujian hipotesis pada penelitian ini menggunakan eksperimen laboratorium. Eksperimen laboratorium dilakukan dengan partisipan auditor yang menjadi mahasiswa join program Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Desain eksperimen yang digunakan pada penelitian ini adalah repeated measure design, yaitu dilakukan dengan memberikan perlakuan tujuan akurasi (menghindari adanya risiko hukum dan sanksi), direksional (mempertahankan hubungan baik dengan klien) dan kombinasi (menghindari adanya risiko hukum dan mempertahankan hubungan baik dengan klien) pada masing-masing partisipan, kemudian dilanjutkan dengan mengukur tingkat overconfidence pada masing-masing tujuan. Pengujian statistik non-parametrik yang digunakan dalam pengujian hipotesis penelitian ini adalah tes cochran. Hasil pengujian menunjukkan bahwa auditor melakukan pertimbangan dengan tingkat overconfidence yang tidak berbeda pada ketiga tujuan (akurasi, direksional dan kombinasi). Penelitian ini menunjukkan adanya ketidakkonsistenan hasil penelitian dengan motivated reasoning theory.

MASALAH KEAGENAN ALIRAN KAS BEBAS, MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI Aulia Fuad Rahman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Free cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow and of low growth opportunity tend to invest in marginal or even negative NPV project and use earnings management to camouflage the effects of non-wealth-maximizing investments. As a result, it is predicted that investors will react to earnings management and free cash flow agency problem and therefore reflected in stock price. In this sense, earnings management and free cash flow agency problem is predicted to have an impact on value relevance of accounting information.The objective of this study is to assess the impact of earnings management on value relevance of earnings and book value. This study also investigates the different effect of earnings management on value relevance of earnings and book value between free cash flow agency problem firms and non free cash flow agency problem firms. Result shows that earnings and book value are value relevance and earnings management decreases those value relevances. The result also conclude that the negative effect of earnings management on value relevance of earnings and book value is higher for free cash flow agency problem firms compared to non free cash flow agency problem firms.

PENGARUH ROTASI AUDIT DAN LEVERAGE TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Dimas Emha Amir Fikri Anas; Sutrisno T; Aulia Fuad Rahman
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i1.5155

ABSTRAKPenelitian ini menguji mengenai pengaruh rotasi audit dan leverage terhadap kualitas audit dengan ukuran perusahaan sebagai variabel moderasi. Kualitas audit dikukur dengan pendekatan kualitas laba menggunakan diskresioner akrual dengan model Jones Modifikasi. Pengambilan sampel penelitian ditetapkan dengan teknik purposive random sampling dan menghasilkan jumlah sampel sebanyak 225 buah.Hasil penelitian menyimpulkan bahwa rotasi audit berpengaruh positif terhadap kualitas audit dan ukuran perusahaan bukan variabel yang memperkuat pengaruh rotasi audit terhadap kualitas audit. Leverage berpengaruh negatif terhadap kualitas audit dan ukuran perusahaan bukan variabel yang memperkuat pengaruh leverage terhadap kualitas audit.Kata Kunci: Kualitas audit, Rotasi Audit, Leverage, Ukuran Perusahaan. ABSTRACTThis study examined the effect of audit rotation and leverage on audit quality to the size of the company as a moderating variable. Audit quality is measured with earnings quality approach using discretionary accruals with Jones model modification. Sample was determined by purposive random sampling technique and produce a total sample of 225 pieces. The study concluded that audit rotation positive effect on audit quality and the size of the company is not a variable that amplified the effect of the audit rotation to audit quality. Leverage negatively affect audit quality and the size of the company is not a variable that strengthen the leverage effect on audit quality.Key Words: Audit Quality, Audit Rotatio, Leverage, Company Size

Tax Avoidance Mediated by Constitutional Ownership as Moderating Variables Feryal Amima Widadi; Bambang Subroto; Aulia Fuad Rahman
ETIKONOMI Vol 21, No 2 (2022)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v21i2.25799

This study analyzes Tax Avoidance Mediated by InstitutionalOwnership as a Moderating Variable. The analytical methodused is Partial Least Square (PLS), with a sample of seventysevenfood and beverage manufacturing companies listed on theIDX for 2014 - 2020. The findings of this study show thatthin capitalization, profitability, and return on assets (ROA) ontax avoidance are influenced by institutional ownership. Thiscondition is one of the challenging issues to overcome in termsof tax avoidance for manufacturing companies in the food andbeverage sector of the food and beverage sector listed on theIndonesia Stock Exchange. The results of this study can be usedas a reference in making decisions for company owners andmanagers. Before investing their shares, investors will evaluatewhether tax avoidance by the company will provide benefits toovercome the tax burden or vice versa.JEL Classification: H26, E43, D24, G32

Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Achmad Awaludin Agam Mudi Firmansyah Ade Raya Hermansyah Ahadisti Nastiti Ahadisti Nastiti Ahmad Naufal 'Abqory Aji Dedi Mulawarman Alba Elma Nabilla Aldivitto, Derrick Almanna Khair Amilia Rohma Arum Prastiwi Baiq Nensi Veni Indipenrian Bambang Subroto Bambang Subroto Bambang Subroto Binar Arum Nurmawati Citra Sarasmitha Derrick Aldivitto Desi Tri Kurniawati Dewi, Ayu Aryista Dian Surya Ayu Fatmawati Didied Poernawan Affandy Dila, Firda Rahma Dimas Emha Amir Fikri Anas Eko Ganis Sukoharsono Eko Ganis Sukoharsono Endang Mardiati Erdini Nugrahini Eria Latifalia Erzha Erwin Saraswati Erwin Saraswati Farah Zahira Azzahra Fatin Husna Amalia Fatmawati, Dian Surya Ayu Feryal Amima Widadi Fitri Purnamasari Fitriani, Ajeng Pipit Ghozali Maski Grahita Chandrarin Grahita Chandrarin Guindra Pramudi Nugraha Guindra Pramudi Nugraha Hajriati, Tuty Hanifah, Rifda Harina Paramastri Imam Subekti Juliansyah, Mukhammad Arby Kadek Weda Noveadjani Tista Kamal Dwi Rasyid Karyadi, Hari Kholilah Kholilah Kholilah Komang Adi Kurniawan Saputra Komarudin Achmad Kurniansyah, Firdaus Laksandi Eko Priyadinata Madania Nurelma Rumaidia Made Sudarma Manuhara Putra, Wahyu Maria Yanida Maria Yanida Maron, Alif Rayhan Marten PUYO Mohamad Khoiru Rusydi Naufal, Mohammad Nensi Veni Indipenrian, Baiq Nggebu, Carolline Mathilda Novan Bastian Dwi Ardha Nungki Kartikasari Nurgupita, Rea Kanaya Nurlita Novianti Nurmawati, Binar Arum Oetomo, James Dave Oktariani, Fitri Pelangi Putri Bintana Prematur Alfian Cahyadi Priambodo, Ganang Ramadhan Putu Prima Wulandari Rachmaniawati, Vivin Rahmadita, Ivony Rifqi, Robith Abdullah Rimi Gusliana Mais Rizanda, Muhammad Rizka Fitriasari Rochman, Yusuf Fatkhur Roekhudin, Roekhudin Rohman, Mohammad Abidur Ronny Firmansyah Nirwana Rosalita Rachma Agusti Rusydi , Mohamad Khoiru Ryan El Zamzami Safira, Nina Dhani Salisa, Meilenia Rahma Salsabila, Feby Shafa Sari Atmini Sri Hartono, Sri SUTRISNO Sutrisno ,, Sutrisno Sutrisno Sutrisno Sutrisno T Sutrisno T Sutrisno T Tarisma Septi Wardhani Tojibussabirin, Muhammad Tsabita Atina Silmi Tuty Hajriati Unti Ludigdo Vivin Rachmaniawati Wardhani, Tarisma Septi Wardhani, Tarisma Septi Wihelmina Dea Kosasih Wuryan Andayani Yusifa Pascayanti Zaki Baridwan Zaki Baridwan Zaki Zaki Baridwan Zerra Restavia Finandra Hana

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