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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting Fokus Ekonomi Formosa Journal of Sustainable Research (FJSR) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Tax Accounting Applied Journal
Muchamad Syafruddin
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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HUBUNGAN CORPORATE SOCIAL PERFORMANCE DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan yang Menerbitkan Sustainability Report Sesuai Standar GRI) Rahma, Candri; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to know : (1) The influence of Corporate Social Performance to Corporate Finance Performance (2) The influence of Corporate Finance Performance to Corporate Social Performance. This research sample is annual report and sustainability report from companies that listed in ISRA 2012. The sampling method that used in this research is purposive sampling. There are 30 companies observed in 2012 which fulfilling criteria as this research sample. The analysis method of this research is simple regression analysis and multivariate regression analysis. The result of research show that Corporate Social Performance didn’t have a significant relation with Corporate Finance Performance. But on the other side, Corporate Finance Performance highly correlated to the Corporate Social Performance.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018) Faisal, Ghozy Nur; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the Effect of Good Corporate Governance and Corporate Social Responsibility Mechanisms on Financial Performance with Earnings Management as a Mediating Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018. The sample of this study consisted of 91 companies listed on the Indonesia Stock Exchange (BEI) for the year 2018. The data used in this study were secondary and election data The sample uses a purposive sampling method. The analysis model uses partial least square analysis. The results of this study indicate that the GCG mechanism has a positive effect on financial performance, CSR has a positive effect on financial performance, the GCG mechanism has a negative effect on earnings management, CSR has a negative effect on earnings management, earnings management has a negative effect on financial performance, earnings management can partially mediate the effect of the GCG mechanism on financial performance, and earnings management can mediate partial CSR on financial performance.
PENGARUH KECOCOKAN KONTINJEN ANTARA STRATEGI BISNIS DENGAN KETIDAKPASTIAN LINGKUNGAN TERHADAP PENGHINDARAN PAJAK Putri, Rizkya Kusuma; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect contingent fit between business strategies and environmental uncertainty on tax avoidance disclosure in Indonesian companies. The population in this study were all companies registered in Indonesia Stock Exchange for year 2016-2019. The sampling method used in this study was purposive sampling. Samples obtained were 27 companies for the four years obtained (2016-2019). The analytical method used in this study was multinominal logistic regression and panel data regression. The result of this study indicate that in highly uncertain environment, the contingent fit level of defender strategy is higher than analyzer strategies. This study also indicate that the contingent fit between prospector strategy and environmentak uncertainty has a positive effect on tax avoidance, and this effect is higher than for the two other strategies. Moreover, the fit level of defender strategy to environmental uncertainty affects tax avoidance. Meanwhile environmental uncertainty positively affects tax avoidance.
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 dan 2019) Khairunnisa, Amira Fathia; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the Effect of Auditor Industry Specialization and Reputation Auditor on Audit Report Lag (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018 and 2019). The population in this study were all companies registered in Indonesia Stock Exchange for the year 2018 and 2019. The data used in this study were secondary data and the sampling method used purposive sampling. Total number of samples used in this study were 202 study samples. The data in this study were analyzed using multiple regression techniques. Before being conducted by regression test, it was examined by using classical assumption test. Other than classical assumption test, the data in this study were also analyzed using pearson and spearman correlation test. The results of this study indicate that auditor industry specialization has negative and significant effect to the audit report lag. While, reputation auditor is not significantly influence to the audit report lag.
TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN LINGKUNGAN MELALUI LAPORAN TERINTEGRASI (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021) Ramadhani, Addien Safriya; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to fill a crucial gap by examining environmental disclosure in integrated reports in Indonesia. Specifically, this study will investigate corporate governance factors, board size, board independence, board gender diversity, and CSR committee, which are related to environmental disclosure levels in integrated reports in Indonesian companies. This study applies regression analysis using a sample of companies in Indonesia listed on the Indonesia Stock Exchange and publishing integrated reports for the 2021 period. By using purposive sampling in sample selection, 21 research samples were obtained for one year, in 2021. This research carries out an analysis to determine the effect between several corporate governance mechanisms and the level of environmental disclosure through integrated reports. The results of the research prove that board size, board gender diversity, and CSR committees have a positive and significant effect on environmental disclosure levels through integrated reporting. However, the research results also show that board independence has a negative and insignificant relationship with integrated reporting.
PENGARUH FAKTOR MODERASI TERHADAP HUBUNGAN ANTARA AUDIT TENURE DENGAN KUALITAS AUDIT PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Harefa, Kanaya Sandra; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship between audit tenure and audit quality, based on the assumption that longer tenure is detrimental to audit quality; yet, the evidence from investigations of this assumption is inconclusive. This study also examines the effect of moderating factors on the relation between audit tenure and audit quality. The moderating factors are affiliation group and audit fees. The population in this study are nonfinancial companies listed on the Indonesia Stock Exchange from 2016 to 2022. Purposive sampling is used for selecting the sample of the study and 125 companies for 7 years were obtained as research sample. The hypothesis are tested using multiple linear regression analysis and interaction test to determine the effect of the moderating factors. This study finds that longer auditor tenure generally enhanced audit quality among Indonesian companies. However, affiliation group and audit fees as the moderating factors, negatively affect the relationship between audit tenure and audit quality. Results suggest that regulations limiting auditor tenure would be beneficial only to the shareholders of a narrow group of firms; while for the majority of firms, limiting auditor tenure may actually be counter-productive.
PENGUNGKAPAN ESG (ENVIRONMENTAL, SOCIAL AND GOVERNANCE) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Rahayu, Nova Ifna; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to investigate the impact of ESG performance and each component performance on ESG (Environment, Social, and Governance) on company performance in selected Indonesian companies. This research used secondary data with a total sample of 82 companies listed on the IDX (Indonesian Stock Exchange). The research data was taken from the Bloomberg database.The research used OLS (Ordinary Least Square) and simultaneous quantile regression. The results showed that ESG performance and components in ESG have a positive relationship with company performance. Quantile regression results show that ESG has a different impact on each location of conditional distribution of different firm performance. The impact of ESG is more pronounced in the top quantile.
PERSPEKTIF ROTASI AUDIT DAN KUALITAS AUDIT DITINJAU DARI MITRA AUDIT DAN PERUSAHAAN AUDIT (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2018– 2022) Khofsoh, Faza Zanuba; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of the cumulative number of audit partner rotations and the cumulative number of audit firm rotations on the audit quality of company listed on the Indonesia Stock Exchange in 2018-2022. This study uses the dependent variable (absolute discretionary accruals), independent variable (cumulative number partner rotations and the cumulative number of audit firm rotations), and control variables (Tenaud, Tenfirm, CFO, ROA, ΔSale, Lev, LnTA, LOSS, LAGTA, BTM, LnAGE, and BIG 4). Research in this study was conducted using a multivariate regression analysis on the population of manufacturing companies listed in the Indonesia Stock Exchange from the year 2018 to 2022. By applying purposive sampling, 130 samples were selected. The total cumulative of audit firm rotations showed a positive coefficient, which indicated that audit firm rotations had a negative impact on increasing audit quality. The decline in quality of auditing was influenced by ineffective communication between predecessor and successor auditors which resulted in a pseudo-audit firm rotation.
PENGARUH ELEMEN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks Kompas 100 di Indonesia Tahun 2019-2021) Maharani, Azusma; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines several corporate governance characteristics on corporate social responsibility (CSR) disclosure in the context of emerging markets in 2019-2021. The researcher used annual report data of companies listed in the KOMPAS 100 index from 2019-2021 to investigate the relationship between board independence, board size, foreign ownership, and government ownership on the level of CSR information reporting using the ESG disclosure score. Panel data regression analysis which includes three techniques namely Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), was used to analyze the data in this study. The Random Effect Model (REM) shows the best fit among these models. The results show that board independence, board size, and government ownership show a significant and positively correlated relationship with the company's decision to disclose CSR information. In contrast, foreign ownership is an insignificant relationship with the company's decision to disclose CSR information. This study extends the literature on CSR information, especially in developing countries where the government plays a vital role in driving economic development. Thus, the results can provide insights to policymakers to identify corporate governance characteristics that encourage CSR reporting in Indonesian listed companies.This study aims to fill a crucial gap by examining environmental disclosure in integrated reports in Indonesia. Specifically, this study will investigate corporate governance factors, board size, board independence, board gender diversity, and CSR committee, which are related to environmental disclosure levels in integrated reports in Indonesian companies.
THE EFFECT OF IMPLEMENTING CORPORATE GOVERNANCE ON FINANCIAL REPORTING FRAUD (EMPIRICAL STUDY OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2016-2021) Purba, Nursiti Inka Kristi; Syafruddin, Muchamad
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.283-297

Abstract

This study aims to explore the impact of corporate governance and its mechanisms in preventing companies from resorting to fraudulent financial reporting. The mechanism is based on eight corporate governance mechanisms, including board independence, board remuneration, managerial finance expertise, management industry expertise, board financial expertise, board industry expertise, board scope of effort and managerial ownership. For this purpose, using systematic random sampling, information from 40 companies listed on the Indonesia Stock Exchange (IDX) for six years from 2016 to 2021 was collected, and hypotheses were tested using a linear regression model. To measure fraudulent financial reporting, the Beneish-adjusted model was used to evaluate corporate governance. The mechanism used has been reviewed and calculated as a composite index of corporate governance. The findings indicate that strong corporate governance significantly reduces corporate intentions towards fraudulent financial reporting. A negative and significant relationship was observed between each of the eight corporate governance mechanisms, except for board remuneration which showed an insignificant positive relationship.
Co-Authors Alvin Agus Elyanto Anggraini, Rista Candri Rahma, Candri Dilla Fadilla, Muhammmad Dul Muid Faisal, Ghozy Nur Harefa, Kanaya Sandra Haryani Kartikasari, Aristya Khairunnisa, Amira Fathia Khofsoh, Faza Zanuba Kunwaviyah Kunwaviyah Machmuddah, Zaky Maharani, Azusma Meviani, Regita Shinta Arta Muslim Zulfikar Purba, Nursiti Inka Kristi Putri, Rizkya Kusuma Rahayu, Nova Ifna Ramadhani, Addien Safriya St. Dwiarso Utomo, St. Dwiarso Utami, Destriana Wiryakurnia Winda Kurnia Fikriningrum