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All Journal E-Jurnal Akuntansi Universitas Udayana Journal of Accounting and Investment SAR (Soedirman Accounting Review): Journal of Accounting and Business JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Equity

Sidiq Ashari

Politeknik Yayasan Keluarga Pahlawan Negara, Indonesia

Author-ID : 2945942

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 7 Documents Claim Missing Document

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Articles

Determinan Tingkat Kepuasan Mahasiswa Vokasi Mengikuti Kuliah Daring di Masa Pandemi Covid-19 Supardi Supardi; Sidiq Ashari
E-Jurnal Akuntansi Vol 31 No 3 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i03.p12

This article investigates the relationships between social presence, cognitive absorption, and satisfaction of vocational college students in online learning. A hypothesized structural equation model was developed to study these critical variables that may influence interaction in online learning environments. Data was obtained through questionnaires from 448 students of vocational college at Yogyakarta. Data was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0. The results of this research shows that the social presence and cognitive absorption of vocational college students is impact satisfaction directly. Keywords: Social Presence; Cognitive Absorption; Student Satisfaction.

Praktik Real Earning Management, Corporate Governance dan Nilai Perusahaan: Bukti Pada Industri Manufaktur di Indonesia Supardi Supardi; Sidiq Ashari; Yudi Santara Setyapurnama; Djasmanuddin Djasmanuddin
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p02

This study aims to examine the effect of real earnings management on firm value with corporate governance as a moderating variable. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the fiscal year ending December 31, 2015 to 2019. The data collection technique is purposive sampling and comes from secondary data both from the IDX and from the website of each company. The research hypotheses were tested using regression analysis. The results of the study prove that corporate governance can weaken the relationship between real earnings management and firm value. Meanwhile, the direct influence of earnings management on firm value was not found to have a negative relationship, but the results were positive. This research is expected to contribute to the development of theories related to earnings management behavior and corporate governance practices, namely agency theory. Other contributions can be used as input for investors in assessing the company, especially those related to the transparency of the company's financial reporting. Keywords: Abnormal Cash Flow From Operations; Corporate Governance; Firm Value; Agency Theory.

Ownership Concentration, Firm Size and Information Value Relevance: Indonesian Evidence Krismiaji Krismiaji; Dwi Haryono Wiratno; Sidiq Ashari
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This paper describes empirical evidence investigated the effect of ownership concentration and firm’s size on the accounting information value relevance. Ownership concentration (OC) is measured by Herfindahl index; firm's size is measured by a log of total assets, whereas value relevance is measured by the Ohlson’ Price Model. Using a sample of 119 manufacturing firms listed in Indonesian Stock Exchange (IDX) for the year of 2011-2015, this research finds that ownership concentration positively affects both the value relevance of earnings per share and book value per share. Moreover, the firm's size negatively affects the value relevance of earnings per share and book value per share. This study contributes to the existing literature about value relevance of ownership concentration and value relevance of firm's size, especially in the post- IFRS adoption period.

Audit Committee Characteristics and Financial Performance: Indonesian Evidence Sidiq Ashari; Krismiaji Krismiaji
EQUITY Vol 22, No 2 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This research investigates the effect of audit committee characteristics, which includes independence (ACIN), size (ACSIZE), competence (ACCO), and frequency of meetings (ACMT) on the financial performance (PERF) of manufacturing firms listed on the Indonesian Stock Exchange for the year of 2016 and 2017. PERF is measured and proxy with the return on assets (ROA); ACIN is measured by the percentage of members from outside the company; ACCO is measured using percentage of audit committee members who have accounting and finance educational background; and ACMT is measured using the number of audit committee meetings in 2016 and 2017. The study finds that all of the characteristics of audit committee positively affect the company's performance. The research also uses three control variables, which are the quality of auditors (BIG4), financial leverage (LEV) and company size (SIZE). BIG4 and LEV positively affect the company's financial performance, while the financial performance of the company is negatively affected by SIZE.

Peran Organisasional Terhadap Pengembangan Bahan Ajar Pengauditan Berbasis ISA : Perspektif Dosen Pengauditan Eka Noor Asmara; Supardi Supardi; Sidiq Ashari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The adoption of International Standards on Auditing (ISA) by IAPI as a new auditing standard in Indonesia is unavoidable choice. As a consequences, alteration of teaching materials on higher education into ISA is considered as a necessary step that has to be taken. If the presumption of institutional isomorfism is taken place by IAPI, the feared of unwellprepared higher education and lectures in the process of adoption and integration new auditing standard has a reasonable reasons. This research is conducted to examine relationship of organization support and individual factor in the process of developing and teaching of audit course material to conform to ISA. Data collection in this research is based on survey that has been used in many similar researches. Training variable represent organization support as well as self-efficacy represent individual variable. Structural equation modeling is applied in this research. Finding of this research demonstrate that hypothesis of relationship between training and self-efficacy and teaching material is significantly supported so that this research elaborate institutional theory of institutional isomorphism. Finding of hypothesis examination indicates that organization support in the form of training could be a proper medium to increase lecturer competency especially in the ISA implementation. Furthermore, professionalism itself could be an important root for the creation of isomorphism norm.

SELF ESTEEM, SELF EFFICACY DAN PRESTASI AKADEMIK MAHASISWA AKUNTANSI: STUDI PADA KELAS PENGAUDITAN Sidiq Ashari; Eka Noor Asmara; Supardi Supardi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

This study aims to provide empirical evidence of the related between self esteem and self efficacy with academic performance on auditing course. By using non-probability sampling techniques that is purposive sampling, this research using a sample of 194 university students in Yogyakarta that take on auditing course. This research model was developed based on previous research models by using survey in data collection process. Analysis uses structural equation models by using smartPLS software. Results of this research shown the support of 2 out of 3 proposed hypothesis, namely that there is a significant positive relationship between self esteem against self efficacy and academic performance. Meanwhile, this research can not proves that self efficacy strengthen academic performance on auditing course.

Pertumbuhan Penjualan, Struktur Aset dan Struktur Modal Eka Noor Asmara; Hermala Kusumadewi; Sidiq Ashari; Djasmanuddin Djasmanuddin
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p19

The research objective was to determine the effect of sales growth and asset structure on capital structure in manufacturing industry companies. The data used in this research is secondary data in financial reports. The sampling technique in this study used purposive sampling. The number of samples that match the criteria is 100 manufacturing industry companies with the 2016-2020 research period. Sales growth is measured by comparing sales in year t after deducting sales in the previous period to sales in the previous period, asset structure is measured by the fixed assets ratio, and capital structure is measured by the debt ratio. The analytical tool used is multiple linear regression. The results showed that sales growth had no significant effect on capital structure, while asset structure had a significant effect on capital structure in manufacturing industry companies. Keywords: Sales growth; Assets Structure; Capital Structure.

Co-Authors Djasmanuddin Djasmanuddin Dwi Haryono Wiratno Eka Noor Asmara Eka Noor Asmara Eka Noor Asmara Hermala Kusumadewi Krismiaji Krismiaji Supardi Supardi Yudi Santara Setyapurnama

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