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Komitmen Organisasi Memoderasi Pengaruh Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Ratifah, Ifa; Ridwan, Mochammad
Jurnal Trikonomika Vol 11, No 1 (2012): Edisi Juni 2012
Publisher : Jurnal Trikonomika

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BPK report in 2011 on the financial statements of local government show there are 1401 case of weakness due to accounting and reporting. This poses problems for local governments to improve the quality of financial reporting is characterized by the release of opinion. Implementation of the financial accounting system will not be adequate without the support of the organizationâs commitment in creating good quality financial statements. This study examined the effect of the regional financial accounting system on the quality of financial statements with organization commitment as moderating variable. Data were collected from 28 of the accounting department in Kabupaten Karawang. Data were analyzed using Moderated Regression Analysis (MRA). The results of empirical studies indicate that theregional financial accounting system has a significant effect on the quality of financial reporting. Similarly, by adding commitment of the organization as moderating variable, the regional financial accounting system has a significant effect.

Peran Mekanisme Corporate Governance sebagai Pemoderasi Praktik Earning Management terhadap Nilai Perusahaan Ridwan, Mochammad; Gunardi, Ardi
Jurnal Trikonomika Vol 12, No 1 (2013): Edisi Juni 2013
Publisher : Jurnal Trikonomika

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This study aims to determine how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms consisting of an outside independent director, institutional ownership , managerial ownership , audit committees , and the classification of public accounting firms ( KAP ) . In this study, the population of the entire company is listed on the Indonesia Stock Exchange totaling 111 companies , but only 103 of the 111 companies that companies used in this study . To find out how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms using Moderated Regression Analysis . The results prove that the earnings management significantly influence the value of the company . Institutional ownership , managerial ownership , and the classification of KAP is moderating variables influence earnings management relations while independent directors and audit committees is not a moderating variable.

Tanggung Jawab Pendeteksian Kecurangan sebagai Pencegahan Kegagalan Audit (Studi pada Kantor Akuntan Publik di Jakarta) Minaryanti, Annisa Adha; Ridwan, Mochammad
Jurnal Trikonomika Vol 14, No 1 (2015): Trikonomika Juni 2015
Publisher : Jurnal Trikonomika

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Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh independensi, kompetensi dan tanggung jawab pendeteksian kecurangan terhadap pencegahan kegagalan audit. Objek penelitian meliputi independensi, kompetensi, dan tanggung jawab pendeteksian kecurangan sebagai variabel bebas atau independen yang dilihat pengaruhnya terhadap variabel tidak bebas atau dependen yaitu pencegahan kegagalan audit. Metode penelitian ini menggunakan metode penelitian deskriptif dengan tipe hubungan antara variabel yang diteliti adalah hubungan klausal. Variabel dianalisis dengan menggunakan statistik deskriptif dan regresi sederhana untuk menguji hipotesis. Data yang terkumpul diperoleh melalui penyebaran kuesioner, dengan responden auditor pada KAP yang ada di Jakarta. Hasil menunjukkan bahwa tanggung jawab pendeteksian kecurangan berpengaruh signifikan terhadap pencegahan kegagalan audit.

PERAN MEKANISME CORPORATE GOVERNANCE SEBAGAI PEMODERASI PRAKTIK EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN Ridwan, Mochammad; Gunardi, Ardi
TRIKONOMIKA Vol 12 No 1 (2013): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v12i1.459

This study aims to determine how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms consisting of an outside independent director, institutional ownership , managerial ownership , audit committees , and the classification of public accounting firms ( KAP ) . In this study, the population of the entire company is listed on the Indonesia Stock Exchange totaling 111 companies , but only 103 of the 111 companies that companies used in this study . To find out how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms using Moderated Regression Analysis . The results prove that the earnings management significantly influence the value of the company . Institutional ownership , managerial ownership , and the classification of KAP is moderating variables influence earnings management relations while independent directors and audit committees is not a moderating variable.

KETEPATAN DAN KETIDAKTEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR Minaryanti, Annisa Adha; Tonthawi, Anne; Ridwan, Mochammad
Jurnal Riset Akuntansi Vol 12 No 1 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Audit delay dapat diertikan juga sebagai lamanya tenggang waktu seorang auditor untuk menyelesaikan laporan pemeriksaannya, yang dihitung mulai dari tanggal penutupan tahun buku sampai dengan tanggal diselesaikannya laporan pemeriksaan yang dilakukan oleh suditor independen. Semakin lama seorang auditor menyelesaikan pemeriksaannya maka semakin panjang pula ausit delay, terdapat beberapa faktor mengapa audit delay bisa terjadi, yaitu Profitabilitas (ROA), Ukuran Perusahaan, Financial Distress dan Pertumbuhan Perusahaan, Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris dan menemukan kejelasan mengenai fenomena tentang Tepat dan Tidaknya Waktu Publikasi Laporan Keuangan. Populasi dalam penelitian ini adalah seluruh laporan keuangan perusahaan manufaktur pada Sektor Industri Dasar dan Kimia dengan jumlah 65 perusahaan yang terdaftar di BEI periode 2010-2015. Metode penentuan sampel dalam penelitian ini termasuk dalam purposive sampling karena terlebih dahulu sudah ditentukan kriteria-kriteria sampel yang akan diambil. Data dari penelitian ini, menggunakan menggunakan analisis inferensial sedangkan untuk regresinya, menggunakan data panel dengan program E-Views 7. Data panel adalah data yang terbentuk dari penggabungan penggabungan data time series dan data cross section. Hasil dari pengolahan data dapat disimpulkan, dari 4 faktor variable X yaitu Profitabilitas (ROA), Ukuran Perusahaan, Financial Distress dan Pertumbuhan Perusahaan, yang paling mempengaruhi keterlambatan auditor dalam menerbitkan laporan keuangan yaitu Profitabilitas (ROA) Kata Kunci: Ketepatan, Ketidaktepatan, Laporan Keuangan, Publikasi

The Use of Financial Literacy for Growing Personal Finance Ardi Gunardi; Mochammad Ridwan; Gugum Mukdas Sudarjah
Jurnal Keuangan dan Perbankan Vol 21, No 3 (2017): July 2017
Publisher : University of Merdeka Malang

Financial literacy played an important role for everyone in managing personal finances. This research aimed to determine how the level of financial literacy in students S1 Faculty of Economics and Business, Universitas Pasundan and investigate what factors are influencing it. The observed respondents were students from the Faculty of Economics and business, Universitas Pasundan. The research data was collected through questionnaires, descriptive analysis, and test multinomial logit. Based on the results of the research showed that the level of financial literacy from undergraduate students UniversitasPasundan was in a low category. Financial literacy was determined by gender, GreaterAcademic Achievement (GPA), parental education level, and parental income level, whereas for age, year of study and residence do not contribute to the research model. The results of this study were expected to support the personal financial planning of students in improving the skills of reading, analyzing, and managing their own finances, thus avoiding the daily financial problems.DOI: https://doi.org/10.26905/jkdp.v21i3.1489

Skeptisisme Auditor dan Dimensi Fraud Triangle Dalam Mendeteksi Kecurangan Mochammad Ridwan; Ida Suraida; Budi Septiawan; Erfiyana Arsika Dewi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.78

Penelitian ini bertujuan untuk menguji pengaruh skeptisisme profesional auditor dan dimensi fraud triangle terhadap kemampuan auditor yang bekerja pada Kantor Akuntan Publik di Kota Bandung dalam mendeteksi kecurangan. Metode kuantitatif dengan analisis verifikatif digunakan dalam penelitian ini. Hasil penelitian menunjukkan skeptisisme profesional dan dimensi fraud triangle berpengaruh signifikan positif terhadap kemampuan auditor dalam mendeteksi kecurangan. Temuan penelitian ini mengimplikasikan perlu diperkuat sikap skeptis auditor dan pemahaman yang baik terhadap potensi terjadinya fraud yang muncul dari dorongan internal maupun eksternal seorang pelaku fraud, sehingga kecurangan dalam sebuah organisasi dapat dideteksi sejak awal.

ANALYSIS OF FINANCIAL AND ECONOMIC FEASIBILITY OF CITY TRANSPORT CONVERSION TOWARDS BANDUNG TRANS METRO BUS Gugum Mukdas Sudarjah; Mochammad Ridwan; Erik Syawal Alghifari S
Journal of Economic Empowerment Strategy (JEES) Vol 4, No 1 (2021): VOLUME 4 NUMBER 1, FEBRUARY 2021
Publisher : Koordinasi Perguruan Tinggi Swasta Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30740/jees.v4i1.104

The low quality of transportation in Bandung City cannot be separated from poor planning. This can be seen when the Bandung City Government plans a solution to solving traffic jams by means of mass transportation or better known as Trans Metro Bandung.The purpose of transportation planning is to find solutions to transportation problems in the most appropriate way by using existing resources. This is in line with the costs involved in carrying out a process.The research focus is directed at how the government's efforts in implementing the policy of converting city transportation to bus rapid transit (BRT) are seen from a financial and economic standpoint. Research related to the financial and economic feasibility of public transportation in Indonesia has only been carried out a few times, this motivates researchers to conduct similar research to obtain findings about the phenomena that occur in an effort to improve public transportation services in Bandung City.

Factors Influencing Green Human Capital to Improve Green Performance in Indonesian Start-Up Business Ina Ratnamiasih; Mochammad Ridwan; Budi Septiawan
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.488

This study gathers empirical evidence on the influence of green human resource management, green training, and the role of government in encouraging green human capital to improve green performance. The author conducted this study using a survey of 91 startup businesses in Indonesia as the sample, selected using a purposive sampling method. Data were collected using questionnaires. After collection, the author tested the validity and reliability of the data prior to hypotheses testing. Data analysis for hypothesis testing adopted partial least squares regression. Results indicate that green human capital management, green training, and the role of government significantly affect green human capital. Green human capital in turn significantly affects Green Performance. Green Performance can be successful by increasing awareness of green human capital on the part of startup businesses in Indonesia. Using green human capital to improve green performance will require green human resource management, green training, and the participation of the government, which must carry out its assistance with implementation through a sustainable commitment. Green Performance measurement is an issue of concern for sustainability and environmental balance in startup businesses in Indonesia.

KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER Mochammad Ridwan; Budi Septiawan; Sasa S Suratman
JRAK Vol 11 No 2 (2019): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v11i2.3758

This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.

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