Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.555

P-Index

This Author published in this journals

All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Telaah dan Riset Akuntansi Jurnal Keuangan dan Perbankan Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi Jurnal Perspektif Ekonomi Darussalam JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area Jurnal Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business Management and Accounting JIMEKA

Yossi Diantimala

Universitas Syiah Kuala

Author-ID : 253813

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 40 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

Value Relevance of Asset Revaluation Disclosure Yossi Diantimala; Hafiez Sofyani
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Abstract:Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS 16 regarding fixed assets. The SFAS 16 requires companies to disclose the value of fixed assets according to market values if the book value is significantly different from the market value.Design/Methodology/Approach: We analyze 46 non-financial companies that employ the revaluation model during 2012-2018. As benchmarks, we randomly collect 46 non-financial companies that d0 not revaluate their assets during the period. To investigate the value relevance of upward asset revaluation disclosure, we approximate the relationship between and the effect of upward asset revaluation disclosure and stock price by employing Ohlson modified model (1995).Research findings: We suggest that disclosure of upward asset revaluation is value-relevant. The SFAS 16 states that an upward asset revaluation increases the value of equity and assets. Furthermore, we suggest that the information of the book value of equity, net income, and earnings of asset revaluation firms is value-relevant. The results show that the information of the book value of equity and earnings are more value-relevant than upward asset revaluation disclosure and net income. Theoretical contribution/Originality: Our study contributes to filling the gap of previous results related to the value relevance of fair value disclosure of fixed assets.Practitioner/Policy implication: This research gives an input for financial accounting standards development in Indonesia, particularly regarding the issue of asset revaluation.Research limitation/Implication: Only 46 non-financial companies that employ the revaluation model during 2012-2018. Thus, our study has a small sample size

PENERAPAN PSAK NO. 45 DALAM PELAPORAN KEUANGAN PANTI ASUHAN YAYASAN ISLAM MEDIA KASIH TAHUN 2017 Wiladatika Wiladatika; Yossi Diantimala
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

There are lots of non-profit organization needs transparency and accountability in financial reports to engage donors to donate in Indonesia today. To support them, Ikatan Akuntan Indonesia has produced PSAK No. 45 about non-profit organization financial reports. This research placed in Yayasan Islam Media Kasih orphanage that has been one of non-profit organizations. The aim of this research is to identify whether the orphanage has applied PSAK No. 45 in their financial reports. Descripive research methods with qualitative analysis techniques outlines, describe and compare the data. The results showed they not match with the arranging of financial reports based on PSAK No. 45 formats. There are just revenue reports, expense reports, and balance sheets based form their own understanding. The Orphanage does not provide yet the reports o financial position, activity reports, cash flow reports, and the record of financial reports. Preferably, the orphanage provides the financial reports based on PSAK No. 45 to be more transparent and accountable so as to engage the donors.

The Demand of Cost of Equity: Is Audit Attributes Matters? Muhammad Dhia Ulhaq; Yossi Diantimala; Syukriy Abdullah
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16732

This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit quality. Samples are 588 non-financial companies listed on the Indonesian Stock Exchange for the period 2015-2020. The results show that auditor industry specialization and audit committee affect audit quality positively significant. However, audit quality has no significant effect on the cost of equity. The role of the audit committee on the relationship between audit quality and cost of equity is not significant either. Auditor tenure negatively significant affects the cost of equity. Therefore, only auditor tenure matters for investors to demand the cost of equity. However, based on the audit committee's task, we realize a big role of the audit committee in audit quality and cost of equity relationship. We argue that the audit committee has the power to evaluate internal audits and external audits of a firm so the existence of an audit committee provides good signals to capital providers and lenders regarding the credibility of an effective monitoring process and therefore affects the cost of equity.Keywords: Audit quality, auditor industry specialization, audit committee, auditor tenure, cost of equity.

Predicting future performance and dividend policy by asset revaluation and leverage Ridwan Ridwan; Yossi Diantimala; Indayani Indayani
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.7560

This study aims to examine the effect of asset revaluation on the company's future performance and dividend policy through leverage as a mediating variable. Financial statements play an important role as a source of information for stakeholders in predicting the company's future performance. Stakeholder interest in dividends is limited by biased information about the company's future performance through leverage levels and asset revaluation results that can be handled through financial statements in decision making for dividend distribution. Therefore, this study supports agency theory and dividend policy theory. The sample of this research is 205 financial statements of companies listed on the Indonesia Stock Exchange for the period 2012-2019. The analytical method used is Path Analysis. The results show that an increase in asset revaluation reduces the company's level of leverage and future company performance, and an increase in the benefits of asset revaluation increases the company's dividend policy. The increase in leverage has a positive contribution to the company's performance in the future but does not have a significant effect on dividend policy due to the high level of company debt. Meanwhile, leverage does not mediate an increase in asset revaluation on future company performance and dividend policy. This study contributes to the improvement of the model to predict the company's future performance by implementing business strategies on asset revaluation and leverage.

Pengaruh Struktur Modal Terhadap Nilai Perusahaan dan Kinerja Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Rizky Mangondu; Yossi Diantimala
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 1 (2016): Maret 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.99 KB)

This study is aimed at examining the effect of capital structure on firm value and firm performance. The population in this research is banking companies listed in Indonesia Stock Exchange for three years (2021-2014). Using purposive sampling method, a sample of 54 companies is obtained. The analytical method used in this research is the analysis of linear regression. The results of this research shows that capital structure have a negative effect on firm value and firm performance.

Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis Cut Nadhirah Faisal; Yossi Diantimala; Dinaroe Dinaroe
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of this study is to provide a comparative analysis of the quality of Corporate Internet Financial Reporting (CIFR) practices in the Asia Pacific. It examines the impact of firm size, listing age, internationalization, and auditor size on CIFR practices. The population in this study are all publicly listed companies in Australia, Singapore, and Indonesia. The sample comprises of non-financial companies in 2019, namely 95 Australian companies, 87 Singapore companies, and 85 Indonesian companies. Multivariate analysis is used to examine the hypothesis. The results show that Singapore and Indonesian firms have higher CIFR disclosure compared to Australia. This study found that some firm characteristics explain the level of CIFR disclosure. Firm size, internationalization, and auditor type have a significantly positive impact to CIFR disclosure in the Asia Pacific, while listing age does not explain the level of the CIFR.

Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter? Naupal Alfarisyi; Yossi Diantimala; Rizal Yahya; Muhammad Saleh
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 with 51 firm-year observations. Using multivariate analysis, this study found that value of biological assets measured by their fair value has a significantly positive effect on firm value, while the disclosure level of biological assets does have impact on firm value. The control variables, namely profitability, leverage, and growth, significantly affect firm value. This study provides a new perspective and empirical evidence in the research topic because this research focuses on the impact of the application of Indonesian statement of financial standard No. 69 regulating fair value of assets and disclosure of biological assets on firm value.

Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia Maya Maulida; Darwanis Darwanis; Yossi Diantimala
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Objective– This study aims to analyze the role of self-efficacy and work motivation on the relationship between budgetary participation, clarity of budget targets, and accountability with managerial performance in regional work unit in Aceh province, Indonesia. Design/methodology– The population in this study was all regional work units in Aceh Province while the samples were drawn from all regional work units of Pidie Regency, Pidie Jaya Regency, and Bireun City which has a total of 147 regional work units. The number of respondents in this study was 441 obtained from the sample of each regional work units which consist of 3 respondents. Results –The results showed that budgetary participation, clarity of budget targets, accountability, self-efficacy, and work motivation had an effect on managerial performance in regional work units in Aceh province. Meanwhile self-efficacy moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance and work motivation moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance in regional work units in Aceh province.

Do Organizational Commitment and Work Stress Moderated by Locus of Control Influence Auditor Performance? Evidence from Banking Institution Jhon Herisma; Yossi Diantimala; Mulia Saputra
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to determine the effect of organizational commitment and work stress on auditor performance with locus control as a moderating variable in a banking institution.Design/methodology – The population and sample in this study were all internal auditors spread across all branch offices at Bank Sejahtera, totaling 33 people. Sources of data using primary data derived from distributing questionnaires to research respondents.Results – The results showed that the variables of organizational commitment, job stress, and locus of control simultaneously affect the performance of internal auditors. Then, organizational commitment has a positive effect on the performance of internal auditors. Furthermore, work stress has a negative effect on auditor performance. Locus of control has a positive effect on the performance of internal auditors. Next, locus of control strengthens the relationship between organizational commitment and internal auditor performance. Likewise, locus of control also strengthens the relationship between job stress and the performance of internal auditors.Research limitations/implications – This study is only conducted at one state-owned bank in Banda Aceh. Implementation at different banks with different management styles may show different results.Novelty/Originality – This research provides an empirical analysis about locus of control’s role in strengthening the relationship between organizational commitment and internal auditor performance as well as the relationship between job stress and the internal auditor performance.

The Influence of Investment Decisions and Corporate Financial Performance on Tax Avoidance: A Cross-country Study Salsabila Salsabila; Yossi Diantimala
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.30221

This study investigates the influence of investment decisions and corporate financial performance on tax avoidance. We employed mining companies listed on the Asia Pacific Stock Exchanges from 2017 to 2021. The purposive sampling technique was applied to select 40 out of 97 top Australian, Indian, and Indonesian mining companies (200 firm-year observations). To test the hypotheses, the data was then analyzed comparatively using multiple linear regression analysis. The results show that investment decisions and corporate financial performance simultaneously affect tax avoidance. Partially, investment decisions has a significantly positive effect on tax avoidance, and corporate financial performance also has a significantly positive effect on tax avoidance. The results suggest that investment decisions and firm performance motivate managers to tax avoidance.

Co-Authors Abi R. Azira Nasution Alfarisyi, Naupal Cut Nadhirah Faisal Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Dinaroe Dinaroe Eka Hasnita Putri Faisal, Cut Nadhirah Firanda, Irfan Fonna, Rizki Putri Nurita Hafiez Sofyani Herisma, Jhon Heru Fahlevi Heru Fahlevi, Heru Hujjatun Munawarah Ilham, Ridha Indayani Jhon Herisma Jumaidi, Maisarah Liza Mutiana M. Rizal Yahya Mangondu, Rizky Maulida, Maya Maya Febrianty Lautania Maya Maulida Meutia, Rita Mirjas Mirjas Mirjas, Mirjas MSA Majid Muhammad Dhia Ulhaq Muhammad Saleh Muhammad Saleh Mulia Saputra Mulia Saputra Mulia Saputra Nasution, Ali Napiah Naupal Alfarisyi Rahimah, Zulaikha Raihan Ramadhani Raudhatul Jannah Ridha Ilham Ridwan Ibrahim Ridwan Ridwan Riha Dedi Priantana Rizal Yahya Rizki Putri Nurita Fonna Rizky Mangondu Safriani Yuara Sahputra, Krishna Saiful Bahri Salsabila Salsabila Salsabila, Salsabila Saripah, Dedek Sayuthi Sayuthi Setiawan, Jodi Sofyan Syahnur Sofyan Syahnur SYUKRIY ABDULLAH Syukriy Abdullah Ulhaq, Muhammad Dhia Wahyuni, Cut Eka Wiladatika Wiladatika Wiladatika, Wiladatika Yahya, Rizal Zuraida Zuraida

Title

Found 40 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 40 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 40 Documents
Search