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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting
Muchamad Syafruddin
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERAN SISTEM KONTROL MANAJEMEN DALAM PENCAPAIAN KINERJA STRATEGIK Syafruddin, Muchamad
JURNAL BISNIS STRATEGI Vol 13, No 2 (2004): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (829.27 KB) | DOI: 10.14710/jbs.13.2.208-216

Abstract

The objective of this research is to obtain and formulate fitness and properness between the differences strategic patterns tor the companies characterized differences and the management control systems also characterized difference. Based on the analytical study, this research shows that there are differences strategic patterns tor the companies characterized differences. The differences strategic patterns include of entrepreneurial, adaptive, and planning mode (Mintzberg, 1973a); performance-maximizing, sales-maximizing, and cost-minimizing (Utterback and Abernathy 1975); defender, prospector, analyzer, and reactor (Miles and Snow 1978); andoverall cost leadership, differentiation, and focus (Porter 1980). This research also shows that optimum performance can be achieved by congruence between the differences strategic patterns tor the companies characterized differences and the management control systems also characterized difference.
KEEFEKTIFAN KENDALI ORGANISASI: PERSPEKTIF TEORI AGENSI Syafruddin, Muchamad
JURNAL BISNIS STRATEGI Vol 5, No 3 (2000): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.504 KB) | DOI: 10.14710/jbs.5.3.59-68

Abstract

The objective of this article is whether the relationship between effectiveness of organizational control and agency costs exists. To examines those relathionship, explore to prior studies conducted, both empirical and analytical studies. However, the result of examination can be followed by empirical study.The result of examination shows that there is relationship between effectiveness of organizationalcontrol and agency costs. Effectiveness of organizational control is viewed based on the type of organizaitional control include of (I) behavior control, (2) output control, and (3) cultural and socialization control. Meanwhlle, agency costs are viewed based on (1) managerial stock ownership, (2) presence of accounting based bonus plan, (3) large individual percentage of stock ownership/diffusion of ownership, and (4) leverage.
PERAN VARIABEL KOMITMEN ORGANISASI DAN INOVASI PADA HUBUNGAN PENGANGGARAN DAN KINERJA: STUDI KASUS PADA SKPD KABUPATEN MAGELANG Kunwaviyah, Kunwaviyah; Syafruddin, Muchamad
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.248 KB) | DOI: 10.14710/jaa.7.1.33-48

Abstract

This study aims to examine the budgetary participation and performance relationship in apublic sector organization. It also attempts to examine whether organization commitment andperception of innovation mediate the budgetary participation and performance relationship.To collect data of this study, survey questionnaires are used. From 160 questionnaires weregiven to managers in a public sector organization, questionnaires with complete answers were58 questionnaires (36.25%). A path analysis was utilized to examine the direct and indirecteffects of budgetary participation on managerial performance.The analysis results indicate thatbudgetary participation and managerial performance have positive relationship and statisticallysignificant. Budgetary participation also directly affects organization commitment and perceptionof innovation. But budgetary participation did not indirectly affect managerial performance viathe intervening variables of organization commitment and perception of innovation.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Semarang Candisari) Fikriningrum, Winda Kurnia; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.494 KB)

Abstract

This research aims to analyze the factors that affect individual taxpayers in meeting their to pay taxes obligation. This research consists of four independent variables and one dependent variable. Independent variables in this research is the awareness of tax paying, knowledge and understanding of taxation laws, a good perception of the effectiveness of the tax system and the service of fiscus. While the dependent variable in this research is the willingness to pay taxes. This research uses incidental sampling technique and survey methods with questionnaires and interviews in data collection. Respondents of were sampled in this study is an individual taxpayer who is listed in the Tax Office Primary Semarang Candisari classified as taxpayer effectively. Analysis of research data using multiple linear analysis with SPSS 16.0 program. Based on the results of the analysis has been done, this research shows that awareness of tax paying, knowledge and understanding of taxation laws, a good perception of the effectiveness of the tax system, and the service of fiscus have a positive and significant impact on willingness to pay taxes.
PENGARUH FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Zulfikar, Muslim; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.149 KB)

Abstract

This study aims to examine and to provide empirical evidence of the influence of the auditor reputation, auditor client tenure, mandatory disclosure, company size, and previous year audit opinion on the provision of going-concern opinion.  At this time, auditor starts to be requested of his responsibility to disclose the entity’s going concern, not only detecting fraud in the financial statement but also predicting the company capability to maintain company going concern. Populations of this research is manufacturing companies listed at Indonesian Stock Exchange (IDX) between 2008 to 2011. Research sample amounts to 68 companies selected with purposive sampling method, with observation period of 4 years. The method that been used to analyses the correlation between variable are logistic regression method. Logistic regression is used because  the dependent variable is binary in which the observed outcome can have only two possible types (going concern opinion vs non going concern opinion). From the result, can be concluded that company size have no effect on the provision of going-concern opinion. On the other hand, auditor reputation, auditor client tenure, mandatory disclosure and previous year audit opinion affect to the provision of going concern opinion.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL DI INDONESIA Anggraini, Rista; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.294 KB)

Abstract

The aim of this study is to examine the influence of corporate governance mechanisms such as board of commissioner, institutional ownership, governmental ownership, and quality of external auditor on firm’s capital structure in Indonesia. This study also uses three control variables such as growth opportunity, profitability, and firm size. The population in this study consists of all listed non- financial firms in Indonesia Stock Exchange (BEI) in year 2013. The sampling method used in this study is purposive sampling with specified criteria. By doing sampling and processing data, the final amounts of the sample are 398 firms. This study uses multiple regression analysis technique to examine the hypotheses. The results of this study show that board of commissioner has negatively significant influenced on capital structure. Institutional ownership and governmental ownership are not significantly affected on capital structure. Quality of external auditor has negatively significant influenced on capital structure, but independent sample t-test about quality of external auditor shows that actually there is no difference on capital structure between firms engaging with the Big Four audit firms and  firms engaging with the non-Big Four audit firms.
ANALISIS PENGARUH KEPEMILIKAN SAHAM BESAR BERGANDA DAN AKTIFITAS KOMITE AUDIT TERHADAP AUDIT FEE Dilla Fadilla, Muhammmad; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

In order to achieve the best reporting quality, shareholders may choose the best public accountant firm to audit the company. Using 177 companies (observations of 364 annual financial statements of non-financial and non-utility companies) as samples, the purpose of this study is to examine whether audit costs are influenced by several factors such as multiple large shareholders and audit committee activities. This study uses Total Assets, Total Receivables divided by Total Assets, Audit Experience, Chartered Audit, Holding by Shareholders, Net Loss in the Period, Number of Employees, and Audit Committee Size as control variables.This study uses secondary data from the financial statements of non-financial and non-utility companies listed on the Indonesia Stock Exchange in 2016. The method used for this study was purposive sampling.The results of this study indicate that all hypotheses are accepted. This is because multiple large shareholders and audit committee activities positively and significantly affect audit fees.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Agus Elyanto, Alvin; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit committee characteristics such as the size of the audit committee, the composition of non-executive directors in audit committee, the number of audit committee meetings, and the number of financial literacy in the audit committee of the occurrence of financial distress. The population in this study is an entire company (non-banking) listed in the Indonesia Stock Exchange in 2010 and 2011. Samples were taken by purposive sampling. The criteria of financial distress company is a company with a negative net income in the financial reporting period. Total sample used is 84 companies consist of 42 financial distress companies and 42 non-financial distress companies with the similarity in the industry and accounting reporting period. This study uses logistic regression as statistical tools. The result showed that variable the number of audit committee meetings and the number of financial literacy on the audit committee have a negative and significant relationship with the probability of financial distress, while variable the size of the audit committee and the composition of non-executive directors in audit committee have negative but not significant relationship with the probability of financial distress.
PENGARUH ATRIBUT CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Kartikasari, Aristya; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the infuence of corporate governance attributes like board size, independent non-executive directors, family members on the board, board meetings, directors ownership, government ownership and institutional ownership on intellectual capital disclosure. Firm size, profitability, and leverage used as control variable.The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2011, 2012, and 2013. Sampling method used is purposive sampling. A criterion for firm which have a high level of market capitalization. Another criteria is the firm must have complete data on implementation of corporate governance, total data of this study is 89 data. Then, there is one sample that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 88 data. Multiple regression used to be analysis techniques.The empirical result of this study show that board size, board meetings, managerial ownership, government ownership and institutional ownership have positively significant influence on intellectual capital disclosure. Independent non-executive directors and family members on the board have no significant influence to intellectual capital disclosure.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Utami, Destriana Wiryakurnia; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.411 KB)

Abstract

The  purpose  of  this  study  is  to  examine  the  influence  of  corporate  governance mechanisms   such   as   disclosure   on   corporate   governance   practice,   board   of commissioner, managerial ownership, board committees, and auditor quality on financial performance. This study used a population of all listed firm in Indonesia Stock Exchange in 2013. The sampling method in this research is purposive sampling. There are 220 data that included the criteria. Then, there are 27 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 193 data. Multiple regression used to be analysis technique. The empirical result of this study show that disclosure on corporate governance practice has positive effect to ROE significantly. Managerial ownership and board committees have negative effect to ROE significantly. Auditor quality has negative effect to Tobin’s Q significantly.
Co-Authors Alvin Agus Elyanto Anggraini, Rista Candri Rahma, Candri Dilla Fadilla, Muhammmad Dul Muid Faisal, Ghozy Nur Kartikasari, Aristya Khairunnisa, Amira Fathia Kunwaviyah Kunwaviyah machmuddah, zaky Muslim Zulfikar Putri, Rizkya Kusuma St. Dwiarso Utomo, St. Dwiarso Utami, Destriana Wiryakurnia Winda Kurnia Fikriningrum