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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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Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Machmuddah, Zaky; Syafruddin, Muchamad; Muid, Dul; Utomo, St. Dwiarso
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.6559

Abstract

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders decision making process
THE IMPACT OF SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE WITH AUDIT QUALITY AS A MODERATION VARIABLE IN INDONESIA Meviani, Regita Shinta Arta; Syafruddin, Muchamad
Tax Accounting Applied Journal Vol 2, No 2 (2023): October 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.20389

Abstract

This research aims to examine the impact of social responsibility on financial performance with audit quality as a moderating variable in Indonesia. This study uses data from 31 Indonesian companies registered during the 2016–2021 period. Direct and moderating effects were tested using multiple regression techniques. Researchers found that CSR had a positive effect on company financial performance as proxied by return on equity (ROE) and a negative effect on company financial performance as proxied by return on assets (ROA) and Tobin's Q (TQ). One of the limitations of this research is the selection of independent variables. The author is limited to one variable, namely CSR involvement.Further studies could consider other independent variables, such as company age, industry type, board composition, etc., to provide an in-depth analysis of the drivers of a company's financial performance. These findings have practical implications that may be useful for managers in corporate management. The manager encourages all board members to seriously consider investing in developing strategies that promote social behavioral components to improve overall company performance. This research adds to the current literature on CSR by revealing the impact of external auditor quality on the relationship between CSR and financial performance. In addition, the author examines each CSR indicator, namely environmental, social and governance. 
Study of Oligarchical Performance in Indonesian State-Owned Enterprises: Agency Theory and Javanese Culture Perspectives Haryani; Syafruddin, Muchamad
Formosa Journal of Sustainable Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i10.12116

Abstract

This research explores the impact of In a special principal-agent context, Earnings management is used as a mediating variable in the audit quality of oligarchical performance in Indonesian State-Owned Enterprises (ISOE). The Board of Directors, the Board of Commissioners, and the Minister of R.I. are empowered by the State-Owned Enterprises Act. Despite having a significant function, the latter is not granted total authority. The division of power among internal companies, labor unions, the Board of Commissioners, the Minister of R.I., the President of R.I., and political party leaders is a reflection of Javanese culture. The Board of Directors must consider and accommodate all stakeholders, which results in oligarchical performance. An examination of ISOE's 2021 annual reports using partial least squares and WarpPLS 5.0 reveals that earnings act as a mediator between audit quality and oligarchical performance. administration. This study is unique since it is predicated on particular assumptions regarding agency. relationships and Javanese culture in its concept of oligarchical performance and analysis
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