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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis 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) 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) Jurnal Akuntansi dan Bisnis 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 Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Asian Journal of Management, Entrepreneurship and Social Science Atestasi : Jurnal Ilmiah Akuntansi
Aulia Fuad Rahman
Universitas Brawijaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dimediasi oleh Kinerja Keuangan (Studi pada Perusahaan di Jakarta Islamic Index 70 Periode 2018-2021) Madania Nurelma Rumaidia; Aulia Fuad Rahman
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1163

Abstract

Good corporate governance is considered to be able to create good relations among the company's stakeholders, expected to foster company's long-term goal achievement of maximizing the value of the company. As such, this study aims to examine the effect of good corporate governance—represented by institutional ownership, managerial ownership, and audit committee—on firm value, and to examine the indirect effect through financial performance. The samples include 50 companies incorporated in the Jakarta Islamic Index 70 of the Indonesia Stock Exchange in 2018-2021. The results of the panel data regression analysis exhibit that institutional ownership and managerial ownership have a positive effect on firm value while the audit committee has no effect on firm value. In addition, financial performance cannot mediate the relationship between institutional ownership, managerial ownership, audit committee and firm value.
The Effect of Corporate Social Responsibility Disclosure and Capital Structure on Firm Value Pelangi Putri Bintana; Aulia Fuad Rahman
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1446

Abstract

The primary objective of this empirical investigation is to assess the impact of corporate social responsibility (CSR) and capital structure on the firm value of companies operating in the basic material sector and listed on the Indonesia Stock Exchange during the period of 2018–2021. The study employs descriptive statistics and multiple linear regression analysis as the analytical tools. The purposive sampling method applied in this research resulted in 200 samples. This study finds that CSR and capital structure can increase firm value.
Earnings management in times of crisis: A political cost hypothesis Harina Paramastri; Sari Atmini; Aulia Fuad Rahman
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19610

Abstract

Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical role in maintaining business stability during this period, the authors hypothesize that some companies within them may have manipulated their profits.Design/Methodology/Approach: This study used quantitative methods to analyze a sample of companies in the chemical, pharmaceutical, telecommunications, and healthcare sectors listed on the Indonesia Stock Exchange from 2018 to 2022. Out of 60 companies, 20 met the criteria. The authors then tested the political costs hypothesis using Kotari et al.'s (2005) calculation method and a discrimination test for discretionary accrual values.Research findings: The findings reveal that some companies practiced earnings management with varying degrees across sectors. Notably, not all companies employed revenue reduction as a manipulation tactic. Significant differences were observed between the pre-pandemic and pandemic periods. It is worth highlighting that not all COVID-19 beneficiaries resorted to earnings management to access government incentives or facilities.Theoretical contribution/Originality: The findings of this research offer empirical evidence from both a theoretical standpoint and an analysis of the financial status of the involved companies.Practical/Policy Implication: This study aims to investigate if companies manipulated earnings during the COVID-19 pandemic by intentionally reducing their profits when their sectors were thriving due to the pandemic.Research Limitation: This research is limited by its use of quarterly data, incomplete data for some companies, and a reliance on existing data rather than current information collection.
PERAN PENDEKATAN ANTAR DISIPLIN TERHADAP PENILAIAN RISIKO PENYALAHGUNAAN ASET Guindra Pramudi Nugraha; Bambang Subroto; Aulia Fuad Rahman
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.006 KB) | DOI: 10.18202/jamal.2013.08.7195

Abstract

Abstract: The Role of Inter Disciplinary Approach to Asset Misappropriation Risk Assessment. This study compares the judgment ability in asset misappropriation risk assessment between groups. Between-subject experiment was applied to 19 participants which were divided into three experimental groups, provided with interdisciplinary knowledge through random assignment : (1) group provided with Committee of Sponsoring Organizations (COSO) Framework and fraud triangle, (2) group provided with COSO Framework, and (3) group provided with fraud triangle from criminology. Nonparametric statistic chi-square and fisher’s exact test were employed. The result showed that there is no judgment difference between groups. The effect of interdisciplinary approach only increases one’s knowledge in memorizing, reproducing, and limitation in applying the concept.Abstrak: Peran Pendekatan Antar Disiplin terhadap Penilaian Risiko Penyalahgunaan Aset. Studi ini membandingkan kemampuan penilaian risiko penyalahgunaan aset bagi kelompok yang memperoleh pendekatan antar disiplin dengan yang tidak memperoleh pendekatan antar disiplin. Between-subject experiment dilakukan terhadap 19 partisipan yang dibagi ke dalam tiga kelompok eksperimen : (1) kelompok memperoleh pemahaman kerangka Committee of Sponsoring Organizations (COSO) dan segitiga faktor kecurangan, (2) kelompok memperoleh pemahaman kerangka COSO, dan (3) kelompok memperoleh pemahaman segitiga faktor kecurangan. Analisa statistik nonparametrik chi-square dan fisher’s exact test menunjukkan bahwa tidak terdapat perbedaan penilaian risiko diantara kelompok yang diuji. Pemberian pendekatan antar hanya mampu meningkatkan pengetahuan seseorang dalam mengingat dan mereproduksi serta mengaplikasikan konsep tersebut secara terbatas.
The Value Relevance of Sustainability Disclosure Quality Aulia Fuad Rahman; Desi Tri Kurniawati; Ayu Aryista Dewi; Kholilah Kholilah
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.68924

Abstract

   In the contemporary landscape, ESG (environmental, social, and governance) performance has emerged as a pivotal concern for capital market investors. Despite its prominence, the ongoing debate in the literature regarding the value relevance of ESG underscores the need for empirical insights. This study addresses this gap by investigating the moderating role of ESG disclosure quality in shaping the relationship between earnings, annual changes in earnings, and stock returns. Drawing on a dataset comprising 254 firm-year ESG reports in Indonesia from 2017 to 2022 and employing panel data regression, the research unveils compelling results. It demonstrates that high-quality ESG disclosure not only reinforces the impact of earnings and annual changes in earnings on stock returns but also signifies a lower risk of future sustainability and long-term growth. These findings substantiate the idea that robust integration of sustainability principles in business practices contributes significantly to the creation of shareholder value. Importantly, this research carries profound implications for Indonesian companies, emphasizing the critical role of ESG disclosure in fostering sustainable business practices and enhancing shareholder value in the evolving landscape of capital markets. 
Financial Reporting Quality, Investment Efficiency, and the Role of Indonesian Sharia Stock Index (ISSI) as a Moderating Variable Amilia Rohma; Sutrisno T; Aulia Fuad Rahman
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of financial reporting quality on investment efficiency and the role of Indonesian Sharia Stock Index (ISSI) as moderating. This study employed Panel Data Regression and Moderated Regression Analysis (MRA). The research population is all sector companies listed on the Indonesia Stock Exchange (IDX), with the exception of financial sector companies. Based on the purposive sampling method, 292 companies were selected as the samples (876 firm-year observations). The result of this study provides empirical evidence that the existence of financial reporting quality can increase investment efficiency (decrease overinvestment and underinvestment) using three proxies of financial reporting quality are discretionary accruals (Kothari et al 2005, discretionary accruals (Kasznik, 1999); and discretionary revenue (McNichols and Stubben, 2008). Besides that, Indonesian Sharia Stock Index (ISSI) plays a role in the positive relationship between financial reporting quality and investment efficiency using the same proxies as Hypothesis 1
Student Understanding of The Sales and Collection Cycle Audit through the Web-based Learning Implementation Rahman, Aulia Fuad; Rusydi, Mohamad Khoiru; Wulandari, Putu Prima; Kholilah, Kholilah; Dewi, Ayu Aryista
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.17328

Abstract

The purpose of this study is to compare student understanding levels before and after the implementation of web-based learning. This research is crucial to maintain the focus of learning media development on CLO achievement, which is the core objective of learning. This qualitative study aims to provide descriptive accounts of the findings of variations in students' scores before and after using web-based learning. Thirty students in the Auditing 2 class were subjected to the implementation of learning at one of the leading universities in East Java, Indonesia. The test consisted of six parts, ICQ, confirmation of accounts receivable, subsequent test, test of detail, accounts receivable working paper, and sales working paper related to the sales and collection cycle. The findings indicate that due to students' active involvement in learning, there is a very large increase in the average student score before and after the web-based learning implementation.
Menelisik Fraud Laporan Keuangan di Sektor Keuangan: Kajian Terhadap Model S.C.C.O.R.E, Kompetensi Audit Internal, dan Whistleblowing System Nurgupita, Rea Kanaya; Rahman, Aulia Fuad
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21238

Abstract

Penelitian ini menguji pengaruh penerapan model S.C.C.O.R.E dan kompetensi audit internal terhadap fraud laporan keuangan, dengan Whistleblowing System sebagai variabel moderasi. Penelitian ini menjawab tujuan penelitian dengan menggunakan regresi logistik dan Moderated Regression Analysis. Penelitian ini menggunakan data sekunder dari 46 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2022. Hasil penelitian menunjukkan tekanan eksternal, target keuangan, kerjasama dengan proyek pemerintah, nature of industry, jumlah gambar dewan direksi, dan audit internal ahli keuangan berpengaruh signifikan terhadap fraud laporan keuangan. Kemudian, Whistleblowing System mampu memoderasi dengan kuat audit internal ahli keuangan terhadap fraud laporan keuangan. Penelitian ini menyarankan mempertimbangkan variabel moderasi lainnya untuk model S.C.C.O.R.E, serta menggunakan mix method untuk pembahasan yang lebih komprehensif.
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Pada Pe- Rusahaan Sektor Makanan Dan Minuman Periode 2017-2019) Ahmad Naufal 'Abqory; Fuad Rahman, Aulia
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.2.12

Abstract

This research empirically examines the effect of intellectual capital on the value of food and beverage companies, with financial performance as the intervening variable. This research employs a comparative causal quantitative method in which the researcher employs secondary data from the financial reports of food and beverage companies listed on IDX between 2017 and 2019. The result of the data analysis process through the SEMPLS method utilizing warpPLS software reveals that intellectual capital has a significant positive direct effect on the value of the companies, implying that higher intellectual capital increases the value of the company, whilst intellectual capital has a significant negative indirect effect on the value of the companies with financial performance as theintervening variable, suggesting that lower financial performance affected by intellectual capital increase tends to lessen the company's value. Abstrak Penelitian ini secara empiris menguji pengaruh modal kapital pada perusahaan ma- kanan dan minuman terhadap nilai perusahaan tersebut dengan memakai kinerja keuangan sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif kausal komparatif. Peneliti menggunakan data sekunder berupa laporan keuangan tahun 2017-2019 dari perusahaan-perusahaan makanan dan minuman yang sudah terdaftar di BEI. Dari sampel tersebut lalu data diolah dengan metode SEM-PLS, software yang dipakai adalah warpPLS. Hasil dari penelitian menunjukkan bahwa terdapat pengaruh langsung positif dan signifikan dari modal kapital terhadap nilai perusahaan yang mengindikasikan bahwa semakin tinggi modal kapital maka akan meningkatkan nilai dari perusahaan tersebut. Adapun pengaruh tidak langsung dari modal kapital terhadap nilai perusahaan dengan menggunakan kinerja keuangan sebagai mediasi adalah negatif dan signifikan yang berarti semakin rendah kinerja keuangan yang disebabkan oleh semakin tingginya modal kapital maka cenderung dapat menurunkan nilai perusahaan.
Pengaruh Rasio Keuangan Terhadap Pemberian Opini Audit Going Concern Dila, Firda Rahma; Fuad Rahman, Aulia
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.1.44

Abstract

This research aims to empirically prove the effect of financial ratios—including liquidity, activity, solvency, and profitability ratios—as auditors’ consideration in providing going concern audit opinions in the manufacturing sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. This research involves 144 samples of 48 companies selected through purposive sampling and analyzed by logistic regression. The hypothesis testing results reveal that liquidity ratio, activity ratio, and profitability ratio hurt going concern audit opinion, whereas solvency ratio does not affect going concern audit opinion. Abstrak Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh rasio keuangan—termasuk rasio likuiditas, rasio aktivitas, rasio solvabilitas, dan rasio profitabilitas—sebagai pertimbangan auditor dalam pemberian opini audit going concern pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini menggunakan 144 sampel yang terdiri dari 48 perusahaan yang dipilih melalui metode purposive sampling dan dianalisis menggunakan regresi logistik. Hasil pengujian hipotesis menunjukkan bahwa rasio likuiditas, rasio aktivitas, dan rasio profitabilitas memiliki pengaruh negatif terhadap opini audit going concern sedangkan rasio solvabilitas tidak memiliki pengaruh terhadap opini audit going concern.
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 Ajeng Pipit Fitriani 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 Dila, Firda Rahma Dimas Emha Amir Fikri Anas Eko Ganis Sukoharsono Endang Mardiati Eria Latifalia Erzha Erwin Saraswati Erwin Saraswati Farah Zahira Azzahra Fatin Husna Amalia Fatmawati, Dian Surya Ayu Feryal Amima Widadi Firdaus Kurniansyah 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 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 Rizka Fitriasari Rochman, Yusuf Fatkhur Roekhudin, Roekhudin Rohman, Mohammad Abidur Ronny Firmansyah Nirwana Rosalita Rachma Agusti Rusydi , Mohamad Khoiru Ryan El Zamzami 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 Tuty Hajriati Vivin Rachmaniawati Wardhani, Tarisma Septi Wardhani, Tarisma Septi Wihelmina Dea Kosasih Wuryan Andayani Yusifa Pascayanti Zaki Baridwan Zaki Zaki Baridwan Zerra Restavia Finandra Hana