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Shiddiq Nur Rahardjo
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Economics, Econometrics & Finance

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ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KARAKTERISTIK GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Faizal Adi Nugroho; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThe aim of this research is to examine the effect of corporate social responsibility (CSR) and the characteristics of good corporate governance (GCG) to firm performance. Independent variables used in this research  are  CSR,  board of directors, board of commissioners, and audit committee. While the dependent variable in this study is firm  performance  measured using return on equity (ROE).This research used a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012. The sampling method in this research is purposive sampling and acquired 77 companies that meet the criteria. Hypothesis testing using  multiple regression analysis.The results of this research showed that the higher the level of CSR disclosure,  board of directors, and audit committee of a company, the higher the firm performance. While board of commissioner  has no effect on firm performance. 
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2012 Kennedy Samuel Sihombing; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial statements become an important instrument in the operations of a company. Company's financial condition may be reflected in the financial statements. However , there are many loopholes in the financial statements which can become a chance for the management and certain parties to commit fraud  on the financial statements. This study was conducted to analyze the effect of the Development variables of fraud triangle by Cressey, the fraud diamond proposed by Wolfe and Hermanson (2009) that financial targets, financial stability, external pressure, nature of industry, ineffective monitoring, change in auditors, rationalization and capability towards the financial statement fraud which proxied by earnings management .The samples used in this study are 51 manufactured company that listed in Indonesia Stock Exchange during the period 2010-2012. The type of data used are secondary data, in the form of annual reports of companies listed on the Stock Exchange during the period 2010-2012 . Hypothesis testing was conducted using multiple linear regression with SPSS 21 software .The results showed that the variables of financial stability which proxied by change in total assets ratio, external pressure variables which proxied by leverage ratio, nature of the industry which is proxied by the change in receivables ratio and rationalization variables which proxied by the change in total accruals ratio shown to affect the financial statement fraud. This study does not prove that financial targets variables which proxied by ROA(Return On Asset), ineffective monitoring variable which proxied by the ratio of independent board , change in auditors , and capability which is proxied by the change of directors has an influence on the financial statement fraud .
ANALISIS PENGARUH PROFITABILITAS, KEBIJAKAN DEVIDEN, KEBIJAKAN UTANG, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009 – 2011) Ika Fanindya Jusriani; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Investors should be cautious in determining investment decisions because if any, investors not only have nothing to gain but all initial capital in investment also be lost. Therefore, investors need to gather complete and accurate information about the company to be chosen as a place for investment. This study investigated the influence of profitability, dividend policy, debt policy, and managerial ownership on firm value.The data used in this study is a secondary data, namely manufacturing go public company's annual report in 2009 - 2011, especially  listed in the Indonesia Stock Exchange (www.idx.co.id). The sample used a total of 136 companies with information concerning cash dividend. Data processing method used is analyse descriptive, classical assumption test, multiple regression analysis, the coefficient of determination test, f test and t test. The results showed that the profitability and dividend policy has a significant impact on firm value with a positive direction. As for the debt policy and managerial ownership has no significant effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Maydica Rossa Arsianto; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This paper aims to test and provide empirical evidence about the influence of auditor reputation, disclosure, audit tenure, firm size, and the previous year's audit opinion to the going concern audit opinion. At this point the auditor should be able to disclose an entity's business continuity and be able to predict the company's ability to carry out its business. Population of this research is manufacturing companies listed on Indonesian Stock Exchange (IDX) between 2007 to 2011. Research sample amounts to 53 companies acquired by purposive sampling method, with observation period of 5 years. Data were analyzed by using logistic regression. Based on this research can be concluded that audit tenure, size of the company, and previous year's audit opinion significantly influence the going concern audit opinion. While the auditor reputation and disclosure did not significantly influence the going concern audit opinion.
MANAJEMEN LABA MELALUI TRANSAKSI PIHAK ISTIMEWA DI SEKITAR PENAWARAN SAHAM PERDANA Ridha Yani Herman; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Publishing of the prospectus is expected to provide investors with a relevant information before investing and used to assess company that will go public. The limited information sourced from prospectus that owned by investor regarding condition of company will lead to information asymmetry. This condition is used by managers to perform earnings management. The purpose of this study is to examine the influence of related party transaction about earnings management in periode before initial public offering (IPO). The population of this study is 38 samples from non-financial firms that conduct IPO’s in the Indonesia Stocked Exchange in 2001 to 2011. The sampling method used for this study is purposive sampling. Paired Sample t-test is used to examine whether significant earnings management which is proxied by ROA among the firm sample for t-1, t=0, and t+1 around the IPO and multiple linear regression is used to RP Sales, RP Purchases, and firm size to effect of earnings management. The result of this study has established that significant changes between ROAt=0 with ROAt-1 IPO period, the related party sales transaction (RP Sales) and firm size significant positive effect of earnings management. However, this study indicate that the related party purchases transaction (RP Purchases) do not has a significant effect of earnings management.
Co-Authors Deva Yoga Permana Dipo Rizkika Alfaiz Faizal Adi Nugroho Fina Ayu Shabrina Hafidh Susila Sudarsana Harris Prasetya Ika Fanindya Jusriani Kennedy Samuel Sihombing Lies Setyo Sri Rahayu Maydica Rossa Arsianto Metha Kartika Carolita Ridha Yani Herman Riyantini Amalia Paramitha Vidya Nurpratiwi Y. Widi Kurnia Adityantoro