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All Journal International Journal of Electrical and Computer Engineering Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Jurnal Cakrawala Kependidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Gorga : Jurnal Seni Rupa Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Medula JDM (Jurnal Dinamika Manajemen) Harmonia: Journal of Research and Education Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Global Review of Islamic Economics and Business The Journal of Educational Development E-Structural Eduscience : Jurnal Ilmu Pendidikan CYCLOTRON Owner : Riset dan Jurnal Akuntansi Edu Riligia: Jurnal Ilmu Pendidikan Islam dan Keagamaan JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu Jurnal Medika Malahayati Jurnal Bisnis dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL EDUCAZIONE : Jurnal Pendidikan, Pembelajaran dan Bimbingan dan konseling Journal of English Language and Pedagogy JURNAL PENELITIAN PERAWAT PROFESIONAL The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Journal of Telenursing (JOTING) Jurnal Peduli Masyarakat EDU RILIGIA: Journal of Islamic and Religious Education Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Health Care : Jurnal Kesehatan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Informatics, Information System, Software Engineering and Applications (INISTA) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan LOSARI: Jurnal Pengabdian Kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Narra J Bulletin of Community Engagement Jurnal Kajian Pembelajaran dan Keilmuan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Indonesian Journal of Educational Development (IJED) Komunika: Jurnal Dakwah dan Komunikasi Journal Of Human And Education (JAHE) el-Buhuth: Borneo Journal of Islamic Studies Elementary School: Jurnal Pendidikan dan Pembelajaran ke-SD-an Progressive of Cognitive and Ability Islam Realitas: Journal of Islamic and Social Studies Jurnal Basicedu Journal of Educational and Cultural Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) SATUKATA: Jurnal Sains, Teknik, dan Studi Kemasyarakatan The Journal of Society Medicine (JSOCMED) Journal of English in Academic and Professional Communication TEFLICS BULLET : Jurnal Multidisiplin Ilmu Jurnal Edukasi Cantata Deo: Jurnal Musik dan Seni Cendikia Pendidikan Causa: Jurnal Hukum dan Kewarganegaraan Tashdiq: Jurnal Kajian Agama dan Dakwah GEMBIRA (Pengabdian Kepada Masyarakat) TACET Jurnal Pendidikan dan Kajian Seni Umpak : Jurnal Arsitektur dan Lingkungan Binaan Linguapedia Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Pendidikan & Pengajaran Jurnal Terapan Pendidikan Dasar dan Menengah Society Proceeding Of International Conference On Education, Society And Humanity PESHUM As-Sulthan Journal of Education Dimas Canthing
Imam Ghozali
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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Journal : Diponegoro Journal of Accounting

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BUDAYA ETIS MEMEDIASI HUBUNGAN ANTARA TEKANAN ANGGARAN WAKTU DAN KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Kota Semarang) Latifa, Devi Anisa; Ghozali, Imam
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze how time budget pressure affect audit quality by ethical culture and how ethical culture mediate an indirect effect of time budget pressure on audit quality.In this study, the form of primary data collected by using questionnaire that shared for auditor in Semarang. Fifty samples are used in this study. Data analyzed with the quality data test, classic assumption test, and the examination of the hypothesis using model of multiple linear regression, path analysis.The results show that time budget pressure does have negative impact to the audit quality and also ethical culture. The ethical culture is found to have positive impact to the audit quality. From this results can be concluded that the ethical culture does not mediate in indirect effect of time budget pressure on audit quality.
PENGARUH AUDITOR RELATIONSHIPS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2011) Wisanggeni, Antonius Anadri; Ghozali, Imam
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation in Indonesia. Audit tenure is measured having regard to both the duration of relations between the lead audit partner and client firm management (person to person relations), as well as the duration of the audit firm’s engagement by the client (firm to firm). Using the setting of when Indonesia firm were adopting the International Financial Reporting Standards (IFRS). We examine 79 publicly listed Indonesia firms period of 2011. By using regression analysis technique, the results show that evidence of a negative association between the length of tenure between the lead audit partner and client firm management (person-to-person relations) and audit quality. Conversely we find a negative relation between audit firm engagement by the client (firm-to-firm) and audit quality.
ANALISIS PENGARUH RASIO CAMEL DALAM MEMPREDIKSI FINANCIAL DISTRESS PERBANKAN INDONESIA Kurniasari, Christiana; Ghozali, Imam
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of the CAMEL ratio to predict Indonesian Banks’s financial distress. The CAMEL ratio consist of CAR (capital adequacy ratio), NPL (non performing loan), ROA (return on asset), ROE (return on equity), LDR (loan to deposit ratio), and BOPO (operating expense to operating income). The sample of this research was extracted using purposive sampling method, comprising 120 banks taken from Infobank magazine for the period of 2009, 2010, 2011, 2012. From sample, there are 85 banks, consist of 80 nontrouble banks and 5 trouble banks. The statistic methods used to analyze the hypothesis of this research is logistic regression. The resulst of this research show that CAR, NPL, ROA, and ROE have no significant effect on probability of banks’s  financial distress. LDR and BOPO have significant influences on probability of banks’s financial distress.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN RISIKO TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perbankan yang Terdaftar di Bursa Efek Indonesia 2017-2018) Kusumastuti, Isna Neysa; Ghozali, Imam
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of Good Corporate Governance mechanism and risk disclosure on company performance. The dependent variable in this study is the financial performance of an accounting-based company as measured by return on assets, while the independent variables in this study are the number of board meetings, the financial expertise of the audit committee, the size of public accounting firm, the size of the risk monitoring committee, and the level of risk disclosure.The populations in this study consists of banking sector financial companies on the Indonesian Stock Exchange for the period 2017-2018. Sample determined with purposive sampling method. The total sample of this research is 74 companies.This study uses multiple regression analysis with SPSS software for hypothesis testing. The results of this study indicate that the audit committee's financial expertise and level of risk disclosure have a positive effect on the company's financial performance. While the number of board of commissioners meetings, the size of public accounting firm, and the size of the risk committee as measured by the number of risk monitoring committee meetings does not affect the company's financial performance.
PENGARUH DIVERSITAS GENDER DEWAN KOMISARIS TERHADAP PENGHINDARAN PAJAK DENGAN SUSTAINABILITY PERFORMANCE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019) Bana, Elan Levita; Ghozali, Imam
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the direct association between board commissioner gender diversity with tax avoidance and the mediation effect of sustainability performance on this association. 65 samples selected of non financial sector companies listed on Indonesia Stock Exchange from the period 2017-2019. Multiple regression used to analyze the direct relationship between board commissioner gender diversity and tax avoidance. Path analysis approach was employed to analyze the indirect relationship between board commissioner gender diversity and tax avoidance through sustainability performance as mediating variable. The results show that board commissioner gender diversity has significant and positive effect on tax avoidance. This implies that gender diversity in board commissioner increases the level of tax avoidance. Board commissioner gender diversity has no significant influence on sustainability performance. Path analysis result did not find support for mediating role of sustainability performance on the relationship between board commissioner gender diversity and tax avoidance.
THE EFFECT OF ACCOUNTING CONSERVATISM ON CASH HOLDINGS WITH CONTROLLING SHAREHOLDERS AS MODERATING VARIABLE Shakirani, Maritza Aulia; Ghozali, Imam
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

According to prior studies, accounting conservatism defined as an accounting practice principle that recognize losses in a more timely manner than recognizing profit. The purpose of this research is to examine the influence of accounting conservatism on cash holdings in a company with the role of controlling shareholders as a moderating variable. There are two forms of accounting conservatism occurred in this research, namely conditional accounting conservatism and unconditional accounting conservatism. The role of controlling shareholders in this research is utilized to discover its influence towards the relationship between both types of accounting conservatism and cash holdings. The analysis method used is the multiple linear regression analysis, and the analysis is conducted using SPSS software. The total sample used is amounting to 46 total of companies from banking sector that are listed in Indonesia Stock Exchange (IDX) with the research period of 2018-2020, and are selected using purposive sampling method.            The findings of this research indicate that conditional accounting conservatism significantly affect the cash holdings. On the other hands, unconditional accounting conservatism does not significantly affect the cash holdings. Furthermore, the role of controlling shareholders does not affect the relationship between both of the two forms of accounting conservatism and cash holdings, this might be due to the level of ownership from the controlling shareholders.
PENYALAHGUNAAN PENGUNGKAPAN INFORMASI TANGGUNG JAWAB SOSIAL PERUSAHAAN UNTUK MEMANAJEMEN LABA PERUSAHAAN : Studi Empiris terhadap Perusahaan Go Public Sektor Mining Tahun 2017-2019 Angestie, Aneta Yoshinta; Ghozali, Imam
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The implementation of the company's operational activities in fact requires a responsibility towards the obligation to maintain the environment or Corporate Social Responsibility (CSR). In practice, sometimes the company commits a violation of reporting and recording so that the company's management can be manipulated. Earnings management is used as the dependent variable which is measured by using discretionary accruals. This study requires control variables which include: profitability ratios (ROA), solvency ratios (DAR), and leverage ratios. The company standards used are mining companies for 2017, 2018, and 2019, which provide complete financial reporting and sustainability reports. This study found that good social responsibility disclosure practices tend to motivate management behavior to perform earnings management in mining companies. Specifically, the publication of social responsibility activities creates trust and adds value to the company, so that by gaining the trust of stakeholders, management can more freely practice earnings management.
PENGARUH KUALITAS LABA TERHADAP ABNORMAL AUDIT DELAY DAN DAMPAKNYA TERHADAP RELEVANSI LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Dipa Radipa; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study discusses the improvement of earnings quality against abnormal audit delays. The independent variable in this study is earnings quality. While the dependent variable used in this study is the relevance of earnings.This study uses secondary data from reports of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Data collection methods use the method of merging data (unification). The total sample of this study was 160. This study uses multiple regression analysis methods for the relationship between the independent variable and the dependent variable. The results showed earnings quality had a negative and significant effect on the delay in abnormal audits and the delay in abnormal audits had a significant effect on the relevance of values but with a positive direction.
PERUSAHAAN SEBAGAI VARIABEL MEDIASI, DAN VISIBILITAS SEBAGAI VARIABEL MODERASI dalam HUBUNGAN ANTARA CSR dengan REPUTASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2016) Nindya Humanitisri; Imam Ghozali
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

            This study aims to examine the moderation effects of corporate visibility on the direct relationship between CSR with corporate reputation, and to examine the mediation effects of corporate reputation on the direct relationship between CSR with financial corporate performance. Independent variabel in this research is CSR. Mediation variabel in this research is corporate reputation. Moderation variabel in this research is corporate visibility. While the dependent variabel which used in this research is financial corporate performance.            This study uses secondary data from financial statements of companies that listed in Indonesia Stock Exchange and Bloomberg database. Sampling method that used is purposive sampling. The selected samples are manufactur companies from sector 3, 4, and 5 that publish about  CSR performance and have entertainment expense or promotion expense on their financial report years 2015-2016 in a row and available in Bloomberg. This study uses Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method to examine the direct relationship between independent variable, mediation variable, moderation             Result of this study shows that CSR has positive effect on corporate reputation, corporate visibility has not moderation effect on the relationship between CSR and corporate reputation, and CSR has positive effect on the relationship between corporate financial performance by mediation effect of corporate reputation.
“DAMPAK TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) DAN TATA KELOLA PERUSAHAAN (GCG) TERHADAP KINERJA KEUANGAN MENGGUNAKAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI“ (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019” Irfan Herdiansyah; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 3, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This scientific paper aims to examine the Impact of Corporate Social Responsibility (CSR) and Corporate Governance (GCG) on Financial Performance Using Profit Management as a Mediation Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2018-2019). The background of this research is because financial performance is one of the indicators that can be used to measure whether a company is getting the expected profit and to fulfill its obligations to investors in order to achieve company goals. Two factors that affect the company's financial performance are corporate social responsibility (CSR) and corporate governance mechanisms (GCG). Earnings management which is used as a mediating variable in this study was chosen because it can describe the asymmetry of information about the state of the company between the owner (principal) and management (agent) where management does not provide true information about the condition of the company. This study shows that corporate social responsibility (CSR) and corporate governance (GCG) have a positive influence on financial performance, corporate social responsibility (CSR) has a positive effect on earnings management, and earnings management has a negative effect on management. profit.
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