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PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING Jaya, Ajun Daruri; Zulfikar, Rudi; Astuti, Kurniasih Dwi
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aimed to analyze the influence of Independent Comission er and manajerial ownership on financial performance with accounting conservatism as an intervening variable. Independent Comissioner is m easured by total Independent Comissioner divided by total Independent Board, manajerial ownership is measured by share owned by mana jemen divided by total outstanding share, financial performance is proxied with Return On Asset and accounting conservatism is proxied by the Book to Market Ratio. The sample in this study are as many as 174 companies, and samples u sed in this study is a manufacturing company listed on the Indonesia Stock exchange during 2012-2016. The statistical method used is regression analysis with path analysis. The results show that better corporate governance, in terms of greater of independence commissioner and manajerial ownership shows to be a direct relation tofinancial performance. On the other hand , manajerial ownership lowered the financial performance via accounting conservatism. Howeever, in terms of greater independent commissioner does not lowered the financial performancce via accounting conservatism.

CORPORATE GOVERNANCE DAN PENGUNGKAPAN PENGENDALIAN INTERN Zulfikar, Rudi; Rosiana, Rita; Naisah, Ratu Ayu
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

The purpose of this research is to examine the role of Corporate Governance practice to internal control disclosure in Indonesian banking industry. Corporate Governance practice (CG) is measured by proportion independent member in Board of Directors, the proportion of Board of Directors independent, managerial ownership, institusional ownership, audit committee size, eduaction background members of audit committee. The sample of this study is 87 banks listed in the Indonesian Stock Exchange within the year of 2010 and 2012. The data are drawn from the annual report, multiplregresion is used to analyze the data. This research find, that Board of Directors size, institusional ownership and eduaction background members of audit committee are significant factors to internal control disclosure. Keywords : corporate governance, internal control disclosure

Corporate Governance, Environmental Disclosure,dan Kepemilikan Keluarga zulfikar, rudi
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 3, No 2 (2016)
Publisher : Universitas Serang Raya

The objective of this study is to examine : (1) the impact of corporate governance on environmental disclosure (2) the impact of corporate governance on environmental disclosure with family ownership as the moderating variable. The sampel of this study consist of 84 observations from manufactur company which listed in Indonesia Stock Exchange from 2011 to 2013. Multiple regression analysis is used to test the hypothesis in this research.The result of this study show that the impact of corporate governance has significant influence toward environmental disclosure. But, family ownership as the moderating variable inrelation between corporate governance and environmental disclosure has not significant influence. Keywords : corporate governance, enviromental disclosure, kepemilikan keluarga

Peran Monitoring Terhadap Peningkatan Kinerja Keuangan di Industri Perbankan Indonesia Zulfikar, Rudi
Jurnal Ekonomi Vol 26, No 1 (2021): March 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i1.719

The purpose of this study was to examine the role of company monitoring on the financial performance of Regional Development Banks (BPD) in Indonesia. The monitoring role is proxied by the characteristics of the Board of Commissioners, the Audit Committee and the Risk Monitoring Committee. Financial performance is measured by Return on Assets (ROA). By purposive sampling, secondary data was selected from 66 annual reports of Regional Development Banks (BPD) for 2017-2019 in Indonesia. The average level of financial performance is at 4.11%. This figure shows that the company's assets to generate profits for shareholders amounted to 4.11%. The regression results show that there is a positive influence on the proportion of independent commissioners on financial performance at Regional Development Banks and there is a positive influence on the size of the risk monitoring committee on financial performance at Regional Development Banks. Other Results The size of the board of commissioners, the size of the audit committee and the number of audit committee meetings have a negative effect. While the control variable, namely company size, has a positive effect in predicting financial performance.

Efek Goal Commitment, Lingkungan Litigasi, dan Kepercayaan Pada Penerimaan Auditor Atas Metode Pilihan Klien (Studi Empiris Pada KAP Jakarta) Zulfikar, Rudi; Rosiana, Rita; Romauli, Kristin
Akuntansi dan Manajemen Vol. 8 No. 1 (2013): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v8i1.125

The purpose of this research is to examine three factors that affect audit decision such as goal commitment, litigation environment and trust on auditorâ€™s acceptance of the clientâ€™s preferred methods. Data were collected through questionaires using purposive sampling method. Samples were selected from accounting firms which were listed on Directory of Ikatan Akuntan Publik Indonesia for 2013 period in Jakarta. Out of the 150 questionnaires sent, the final analysis was based on the response from 109 auditors (72.67%). Moreover, data analysis uses Structural Equation Model (SEM) by using AMOS (Analysis of Moment Structures) version 21.0. The results of this research reveal that (1) goal commitment is positively related to the auditorâ€™s acceptance of the clientâ€™s preferred method, (2) litigation environment is negatively related to the auditorâ€™s acceptance of the clientâ€™s preferred method, and (3) trust is negatively related to the auditorâ€™s acceptance of the clientâ€™s preferred method

CORPORATE GOVERNANCE DAN PENGUNGKAPAN PENGENDALIAN INTERN Rudi Zulfikar; Rita Rosiana; Ratu Ayu Naisah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 1 No. 2 (2015)
Publisher : Universitas Serang Raya

The purpose of this research is to examine the role of Corporate Governance practice to internal control disclosure in Indonesian banking industry. Corporate Governance practice (CG) is measured by proportion independent member in Board of Directors, the proportion of Board of Directors independent, managerial ownership, institusional ownership, audit committee size, eduaction background members of audit committee. The sample of this study is 87 banks listed in the Indonesian Stock Exchange within the year of 2010 and 2012. The data are drawn from the annual report, multiplregresion is used to analyze the data. This research find, that Board of Directors size, institusional ownership and eduaction background members of audit committee are significant factors to internal control disclosure. Keywords : corporate governance, internal control disclosure

Corporate Governance, Environmental Disclosure,dan Kepemilikan Keluarga rudi zulfikar
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 2 (2016)
Publisher : Universitas Serang Raya

The objective of this study is to examine : (1) the impact of corporate governance on environmental disclosure (2) the impact of corporate governance on environmental disclosure with family ownership as the moderating variable. The sampel of this study consist of 84 observations from manufactur company which listed in Indonesia Stock Exchange from 2011 to 2013. Multiple regression analysis is used to test the hypothesis in this research.The result of this study show that the impact of corporate governance has significant influence toward environmental disclosure. But, family ownership as the moderating variable inrelation between corporate governance and environmental disclosure has not significant influence. Keywords : corporate governance, enviromental disclosure, kepemilikan keluarga

Peran Monitoring Terhadap Peningkatan Kinerja Keuangan Di Industri Perbankan Indonesia Rudi Zulfikar
Jurnal Ekonomi Vol. 26 No. 1 (2021): March 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i1.719

The purpose of this study was to examine the role of company monitoring on the financial performance of Regional Development Banks (BPD) in Indonesia. The monitoring role is proxied by the characteristics of the Board of Commissioners, the Audit Committee and the Risk Monitoring Committee. Financial performance is measured by Return on Assets (ROA). By purposive sampling, secondary data was selected from 66 annual reports of Regional Development Banks (BPD) for 2017-2019 in Indonesia. The average level of financial performance is at 4.11%. This figure shows that the company's assets to generate profits for shareholders amounted to 4.11%. The regression results show that there is a positive influence on the proportion of independent commissioners on financial performance at Regional Development Banks and there is a positive influence on the size of the risk monitoring committee on financial performance at Regional Development Banks. Other Results The size of the board of commissioners, the size of the audit committee and the number of audit committee meetings have a negative effect. While the control variable, namely company size, has a positive effect in predicting financial performance.

Peran Moderasi Prio Opinion Terhadap Hubungan Prediksi Kebangkrutan Dengan Opini Audit Going Concern Rudi Zulfikar; Anggie Lestari; Nana Nofianti; Kurniasih Dwi Astuti
Jurnal Ekonomi Vol. 27 No. 1 (2022): March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i1.847

This study examines the effect of ongoing bankruptcy predictions on audit opinions with previous opinions as moderating variables in the manufacturing industry listed on the Indonesia Stock Exchange during the 2014-2019 period. Measurement of bankruptcy prediction variables using Altman's. Z-Score. The sampling technique used in this research is the purposive sampling method. In addition, the regression analysis the model used to examine the interaction of bankruptcy prediction variables with previous opinions uses Moderated. Regression Analysis (MRA). The test results prove that the bankruptcy prediction as measured by Altman's Z-Score has a negative effect on ongoing concern audit opinion. Other evidence confirms that the prior opinion variable as measured by the dummy variable reduces the relationship between bankruptcy prediction and going concern audit opinion.

Pengaruh Komisaris Independen dan Karakteristik Komisaris Audit Terhadap Internet Financial Reporting Disclosure Rudi Zulfikar
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.385

This study aimed to analyze the influence of the proportion of Independent Commissioner and the characteristics Audit Committee to internet financial reporting disclosure. Proportion of Independent Commissioner measured by the ratio of owned Independent Commissioner to Board of Commissioners. Characteristics of the Audit Committee is proxied by the size, Audit Committee’s meeting frequency, the Audit Committee expertise in accounting / financial, and the independent parties of the Audit Committee’s proportion. Internet financial reporting disclosure is measured by the disclosure items required under the Bank Indonesia Regulation No. 7/50/PBI/2005. The sample in this research were 90 companies, and samples used in this study were banking companies listed in Bank Indonesia during the years 2011-2014. Statistical method used is multiple regression analysis. Based on the test results show that the proportion of independent commissioner, had no effect to internet fianncial reporting disclosure. And then, the characteristics of an audit committee comprised of several proxies which are the size of the Audit Committee, Audit Committee’s meeting frequency, Audit Committee expertise in financial / accounting, and the independent parties of the Audit Committee had a positive and significant effect to the internet financial reporting disclosure. Size as control variabel had a positive and significant effect to the internet financial reporting disclosure.

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