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All Journal Diponegoro Journal of Accounting International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
TARMIZI ACHMAD
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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FAKTOR-FAKTOR YANG MEMPENGARUHI HUTANG JANGKA PENDEK, HUTANG JANGKA PANJANG DAN TOTAL HUTANG (Studi Kasus pada Perusahaan-perusahaan Manufaktur yang Terdaftar di BEI Selama Tahun 2007-2011) Indra Wahyu Pradana; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the impact of firm’s characteristics such as profitability, fixed asset, firm size, growth, earning volatility, and firm’s financial distress to short term debt, long term debt and total debt, simultaneously and partially. This study uses pecking order theory as the basic theory. The short term debt and long term debt are chosen as the dependent variable as it’s being a development of the former research which has much focused on the total debt only.By using the purposive sampling method, samples of 745 firms are selected due to its consistency of publishing financial reporting on the BEI. The data is analyzed using classical assumption test and hypothesizes are analyzed using the multiple linear regression model.The result of this study shows that profitability, fixed asset and financial distress variables have a significant impact to short term debt, long term debt, and firm’s total debt, but for the fixed asset variable, the significant effect affect on the different directionality as predicted. On the other side, firm’s size and earning volatility have a significant impact to long term debt and total debt but insignificant to short term debt. The last variable, growth, is found that it has significant impact to short term debt and total debt but insignificant to long term debt.
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP ENTERPRISE VALUE dengan EARNING MANAGEMENT SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan BUMN yang Terdaftar pada Bursa Efek Indonesia (BEI) tahun 2006 - 2011) Theda Margary Velda; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to empirically examine the effect of corporate social responsibility disclosure to enterprise value and earnings management role as a moderating variable in the relationship between corporate social responsibility disclosure and enterprise value. Mechanism of earnings management using discretionary accruals are measured using the model of De Angelo (1986) and developed by Friendlan (1994). Corporate social responsibility disclosure in corporate social measure using disclosure index (CSDI) based on standard items reporting Global Reporting Initiative (GRI) are disclosed in the company's annual report. Enterprise value measurements using Tobin-Q value is based on the company's stock price.This research used samples on state-owned enterprises listed on the Stock Exchange during the years 2007-2011 by using purposive sampling Method. The data used were obtained from the annual report and sustainability report state-owned company listed on the Stock Exchange. There are 14 companies and 60 observations during the years 2007 to 2011 which fulfilling. The method of analysis used in this research is multiple regression analysis. This method was chosen because all the data is  matrix data of variables.This research found significant statistically results from the influence of corporate social responsibility disclosure to the enterprise value. The research  found no significant effect of earnings management on the relationship between corporate social responsibility disclosure by enterprise value. This study contributes to the literature providing shows that the amount of enterprise value influenced how many corporate social responsibility disclosures made by the company. However, in this research found that earnings management is carried out by the management cannot be effected to the extent of disclosure made by the company.
ANALISIS PENGARUH UKURAN PERUSAHAAN TERHADAP KINERJA INTELLECTUAL CAPITAL DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERATING Indra Fery Irawan; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effect of firm size on the performance of the role of intellectual capital and ownership structure as a moderating variable in the relationship between firm size and performance of intellectual capital. Ownership structure used in this study is the family ownership structure and institutional ownership strukutur measured using the proportion of the number of shares owned by families and institutions . While firm size is measured by using the total number of company assets and intellectual capital performance is measured using VAIC ™ method developed by Pulic (1998 ) .This study used a sample of banking companies listed on the Stock Exchange periode 2007-2011 using purposive sampling method. The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. There are 31 companies and 136 observations over the years 2007-2011. The method of analysis used in this study is multiple regression analysis . This method was chosen because all of the data is matrix variable.In the statistical results of the study found that company size does not significantly affect the performance of intellectual capital . However, in this study also found that both the family ownership structure and institutional ownership significantly moderate the relationship between firm size on the performance of intellectual capital.
ANALISIS PENGARUH KOMITE AUDIT TERHADAP HUBUNGAN ANTARA ROTASI AUDITOR DAN AUDIT TENURE DENGAN KONSERVATISME AKUNTANSI Naila Rusyda Munif; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact of audit committee on auditor independence in its relation with the conservative of financial statement. The effective performance of audit committee being predicted to strengthen the positive effect of auditor rotation on accounting conservatism. Alternatively, the effective performance of audit committee has been advocated to weaken the negative effect of audit tenure on accounting conservatism. This study using financial statements and annual reports of manufacturing companies that were listed in Indonesia Stock Exchange (BEI) during 2007-2011 reporting periods. Data analysis tool used is moderated regression analysis.  The result of the study indicates that all of the main variables, that is auditor rotation, audit tenure, the effect of competence and frequency meeting of audit committee on auditor rotation, also the effect of competence and frequency meeting of audit committee on audit tenure do not significantly affect accounting conservatism.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS Arieany Widya Deviacita; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to analyze the influence of corporate governance mechanism on financial distress. Corporate governance mechanism in this study include the ownership structure, board size, independent board, board activity, and the audit committee expertise. This study used 141 sample companies consist of 34 financially distressed firms and 107 non financially distressed firms. Data obtained by using a purposive sampling method of manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2006-2010. The financial distress criteria in this study were measured by using Z-score on financial distress prediction models of Altman (1968). The data has analyzed by using multiple regression method. The results showed that directors ownership, institutional ownership, and audit committee expertise has negatively affected financial distress, while this study failed to prove the influence of board size, independent board, and board activity on financial distress.
The Key Attributes of Governance and Capital Structure in Supply Chain Strategy: Complementary or Substitutive Impact? Ahmed Ibrahim Maymoun Muazeib; Imam Ghozal; Tarmizi Achmad; Faisal Faisal
International Journal of Supply Chain Management Vol 8, No 6 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

This study aimed to investigate the relationship between internal corporate governance attributes and capital structure in a supply chain process of Malaysian listed firms. Most of prior works were based on agency theory, and the results are mixed. This study endeavored to examine the complementary relationship between multiple factors of governance to avoid providing repeated evidences and or to enrich the existing literature with different perspective, which can be achieved by supply chain strategy. The study was conducted in Malaysian listed firm of period 2014-2015. Regression analysis is used in this study as statistical tool of analysis. Based on statistical analysis, the results of this study reveal that only board size, board meeting, and audit committee size are correlated to capital structure. Other variables have no effect on capital structure. The analysis also showed that attributes of governance are complements to each other, in turn; this may lead to perfection of monitoring and management of the board decision making. This study contributes to protect beneficiary parties from manager’s manipulation in a supply chain strategy. Also, the results of this study can be used as a support to develop Malaysian code of governance.
FRAUDULENT FINANCIAL REPORTING BASED OF FRAUD DIAMOND THEORY Tarmizi Achmad; Imang Dapit Pamungkas
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 2 (2018): Vol 4, No 2 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.294 KB) | DOI: 10.34204/jiafe.v4i2.1112

Abstract

The research aims to analyse whether external pressure, financial stability, financial targets, ineffective monitoring, rationalization and capability effect on fraudulent financial reporting. The population this study is banking company listed on the Indonesia Sctock Exchange with a total sample of 87 banking companies in 2011-2016. Based on the results of research using regression analysis, only external variables of incentive and financial targets have a positive effect on fraudulent financial reporting. Meanwhile, financial stability and capability have a negative impact on fraudulent financial reporting. Further, other variables such as ineffective monitoring and rationalization do not affect fraudulent financial reporting.
Co-Authors Ahmed Ibrahim Maymoun Muazeib Arieany Widya Deviacita Faisal Faisal Imam Ghozal Imang Dapit Pamungkas Indra Fery Irawan Indra Wahyu Pradana Naila Rusyda Munif Theda Margary Velda