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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICED DI BURSA EFEK JAKARTA IMAM GHOZALI; MUDRIK AL MANSUR
Jurnal Bisnis dan Akuntansi Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1930.812 KB) | DOI: 10.34208/jba.v4i1.545

Abstract

Penelitian ini bertujuan meneliti faktor-faktor yang diperkirakan menjadi penyebab underpriced dalam penentuan harga saham perdana pada saat initial public offering (IPO). Faktor-faktor yang diperkirakan tersebut adalah reputasi underwriter, jumlah saham yang masih lama, skala/ukuran perusahaan, umur perusahaan, ROA serta financial leverage perusahaan. Sampel penelitian adalah perusahaan yang listing di Bursa Efek Jakarta dari tahun 1997-2000 dan mengalami underpriced. Jumlah sampel yang memenuhi kriteria tersebut ada 37 perusahaan. Hipotesis diuji dengan model regresi berganda. Dari hasil pengujian yang dilakukan terhadap 37 sampel perusahaan, menunjukkan bahwa semua independen variabel secara bersama-sama berpengaruh signifikan terhadap underpriced dengan tingkat signifikansi 10%. Kalau dilihat secara parsial ada 3 variabel yang berpengaruh secara signifikan yaitu reputasi underwriter, ROA dan financial leverage.
CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, COMMITTEES AND DISCLOSURE OF COMPANY RISK Andre Falendro; Faisal Faisal; Imam Ghozali
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.135 KB) | DOI: 10.22219/jrak.v8i2.31

Abstract

This study examines the influences of board of commissioneer and committee characteristics on the extent of enterprise risk management disclosure. The sample consists of  168 non-financial companies listed on Indonesia Stock Exchange for period of 2014-2016. A risk disclosure index is used to measure the extent of such disclosure. The results show that the presence risk management committee has a significant effect on the extent of risk disclosure. However, other board and committee characteristics doesn’t have significant influence on risk disclosure. The result of this suggests that corporate governance mechanisms, specifically board and audit committee have not fully explained their role in enhancing transparency, especially in communicating corporate risks.  
KONSTRUKSI MODEL PENGUKURAN KINERJA DAN KERANGKA KERJA PENGUNGKAPAN MODAL INTELEKTUAL Ihyaul Ulum; Imam Ghozali; Agus Purwanto
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1487.341 KB) | DOI: 10.18202/jamal.2014.12.5028

Abstract

Abstrak: Konstruksi Model Pengukuran Kinerja dan Kerangka Kerja Pengungkapan Modal Intelektual. Penelitian ini bertujuan mengkonstruksi model pengukuran kinerja dan kerangka kerja pengungkapan modal intelektual (Intellectual Capital Disclosure/ICD). Penelitian juga menginvestigasi peran ICD dalam hubungan antara kinerja modal intelektual yang diukur dengan Modified VAIC (MVAIC) dengan kapitalisasi pasar (MCAP). Data diperoleh dari perusahaan sektor perbankan yang terdaftar di BEI untuk tahun 2006, 2009, dan 2012. WarpPLS 3.0 digunakan sebagai alat analisis. Hasil penelitian mengindikasikan bahwa ICD tidak memediasi hubungan antara MVAIC dan MCAP. Semakin tinggi kinerja IC, semakin sedikit informasi tentang IC.Namun demikian, ICD berpengaruh positif terhadap MCAP. Dalam perspektif teori pensinyalan, ICD adalah sinyal yang baik bagi pasar.Abstract: Evaluation Measurement and Intellectual Capital Disclosure Framework Model Construction. The purpose of this study is to construct performance measurement model and Intellectual Capital Disclosure (ICD) framework. This study also investigates the role of ICD in the relationship between Modified VAIC (MVAIC) and Market Capitalization (MCAP). Data was drawn from Indonesian banking sectors listed in BEI for 2006, 2009, and 2012. WarpPLS 3.0 was used as analytical tool. The findings indicated that ICD did not mediate the relationship between MVAIC and MCAP. The higher the performance of IC, the lower is the information on IC disclosure. In the perspective of signaling theory, ICD is a good signal to the market.
Struktur modal dan keberlangsungan lembaga keuangan mikro Indayani Indayani; Imam Ghozali
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art1

Abstract

This study purpose to test the theory of capital structure (grants, equity, profits, savings, deposits, lingkage, subordinated loans and quasy capital) and its effect on sustainability in microfinance, particularly regulated institutions. The investigation involved a panel of 322 samples of conventional banks (BPR) throughout Indonesia for the period 2012-2014. The sampling method was based on proportional samples in the provinces/ districts. This research uses SEM analysis tool with WarpPLS to test hypothesis. Methods of data analysis were done by evaluating the measurement model and structural model. The results showed the equity, profit, savings and lingkage affected sustainability in microfinance. Meanwhile, grants, deposits, subordinated loans and quasy had no effect on the sustainability of microfinance. The implications of the policy show that savings and lingkage can be maintained and enhanced because they have an impact on improving the sustainability of the BPR. This research can be a reference for developing research related to the capital structure of microfinance in the future.
MULTIDIMENSIONAL CAUSAL PATH ON ORGANIZATIONAL COMMITMENT AND JOB SATISFACTION IN INTENTION TO LEAVE BY ACCOUNTANTS Ivan A. Setiawan; Imam Ghozali
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.190

Abstract

The turnover phenomenon of professional accountants has become an important issue both amongpractitioners and academics. This study investigates the phenomenon of turnover by using constructsmultidimensional organizational commitment and job satisfaction is seen as a factor affecting theturnover, as well as using constructs of intention to leave as a proxy for turnover. Two theoreticalmodels are confirmed: Theoretical Model 1 puts multidimensional organizational commitment asantecedents to job satisfaction, and Theoretical Model 2 is the construct of job satisfaction as an antecedentto multidimensional organizational commitment. Turnover intention is the final output onboth models. This employed 107 professional accountants from various public accounting firms inIndonesia and these were analyzed by means of structural equation model (SEM). It shows that theTheoretical Model 2 is better than Theoretical Model 1. The parameter estimates indicate that a positiverelationship between job satisfaction and affective commitment. There were negative relationshipbetween job satisfaction and low alternative commitment, between job satisfaction and high sacrificecommitment, and between job satisfaction and affective commitment with intention to leave.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.255 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.965 KB)

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.
PENGARUH RISIKO AUDIT, UKURAN PERUSAHAAN, DAN MANAJEMEN LABA TERHADAP AUDIT FEE Adelina Rizky Shafira; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.823 KB)

Abstract

This study aimed to examine the effect of audit risk, the size of the company, and the management of the Audit Fee income either directly or indirectly through audit fee on companies listed in the Indonesia Stock Exchange. Audit Fee is the amount of charge that can be affected by several factors where these factors can make the difference in fees paid by the company. This affects the performance of an auditor and have an impact on the quality of financial statements. The data used in this research is secondary data, that the financial statements and annual reports of 33 companies listed on the Indonesia Stock Exchange in 2012-2015. To prove the hypothesis, regression testing to see the effect immediately. However, before hypothesis test, performed classical assumption test which passed the regression model assumptions of classical test.The results showed audit risk, firm size, while management fee income has no effect on the audit fee.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN CSR DENGAN KEBERADAAN MANAJEMEN RISIKO SEBAGAI VARIABEL INTERVENING Farah Nofri Pudjianti; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the effect of audit committee on corporate social responsibility disclosure with the existence of risk management as an intervening variable. The independent variable in this study is audit committee that consist of independence, size, meeting, and financial expertise. Corporate social responsibility (CSR) disclosure used as an dependent variable. The sample in this study is non-financial companies which listed on Indonesian Stock Exchange (IDX) on 2017-2018 with the total sample of 684 companies. This study examine the relationship between independent variable, intervening variable, and dependent variable by using partial least squares structural equation modeling (PLS-SEM) analysis. The result shows that meeting of audit committee, size of audit committee and risk management has positive significant to CSR disclosure. Meanwhile, independence has no significant and financial expertise of audit committee has negative effect to CSR disclosure. The other result of this study shows that meeting and size of audit committee has positive significant to CSR disclosure with the existence of risk management as an intervening variable.
Co-Authors . Aziza . Sandi . Soginem . Sunarni . Winarti Adani, Muhammad Naufal Dzaki Adelia Calosa, Flora Adelina Rizky Shafira Aditya, Mega Cantik Putri Adiyat Imaduddin Agung Waluyo agus budiotomo Agus Purwanto AGUS PURWANTO Agus Wartiningsih Agustinusa, Agustinusa Alfauzan Amin Alfi Rosa Mustika Alfiano, Ahmad Rifqy Alifiah, Vina Allenidekania Allenidekania Amaludin, Mochamad Amie Kusumawardhani, Amie Amriani Amir Ananda Laksmita Dewi Andre Falendro Angestie, Aneta Yoshinta Anggraeni, Novi Fitria Nur Anggy Marta Purnama Sari Annisa Amalia Anugrahwan, David Arbilianto, Arbilianto Ardhian Rafi’i, Reyes Ardiansyah, Rikky arpian frihady Arsyad Suryo Wibowo Arumraksmi, Gisa Asfar Muniir, Asfar Asfar Munir Asri Bashir Aulia Rahma Annisa Auliarahma, Anindya Ayu Assyifa Hamka Dinata Bana, Elan Levita Basya, Dihliza Budhi, Widodo Cahyani, Maghfira Aulia Chairul Huda, Chairul Christiana Kurniasari Cintya Trisanty Damayanti, Elok Darmawan Citrajaya Darmawan, Muhammad Rizki Desti Kurnia Utami Devi Anisa Latifa, Devi Anisa Devi Intan Satyaningrum Dewi Gayatri Dhameria, Vita Dhanendra Ganang W Diecky Kurniawan Dipa Radipa Dwi Agustina, Rista DWI CAHYONO Dwi Oktariani Dwi Satriyo Adi Nugroho Dwi Utami, Hendrika Dwisetia Poerwono Eben Ezer Ella, Serafina Enggar Adityamurti Erle Daffa Abhirama Ersa Sabila Putri Pratama FAISAL Faisal Faisal Faiz Nadir Roidatul Jannah Falendro, Andre Farah Nofri Pudjianti Fauzi, Fatih Al Felicia Marsha Ferrel Aristo Putro Fidanza, Muhammad Giliyen Firlyandita, Marsyanda Firmansyah, Vernando Hian Gary J Linnegar Gracea Allesandra Vinidita Hadi, Fauziyyah Hamdi, Tasrif Handayani, Rr. Sri Haq, Muhammad Amiq Nur Dinil Harahap, Awi TM. Hariyanto, Dani Bagus Hendrajaya Hendrajaya, Hendrajaya Henny Sanulita Hutapea, Nurdame I Made Pradana Adiputra Ihyaul Ulum Imma Fretisari Indayani Indra Aryudanto Irawan, Purna Aji Irfan Herdiansyah Ismah Nur Fajriah Iswara, Indri Widia Ivan A. Setiawan Jaka Isgiyarta Jasmira A, Shalsabila Kaffi, Laisal Kelly Rossa Sungkono Kemalasari, Nadia Kevin Dio Putrawieka Kiuk, Paswasari Yuani Krisna Rendi Awalludin Kusnila, Elok Dwi Kusumaningrum, Betty Kusumastuti, Isna Neysa Kuswiraaji, Ahmad Kresna Laila, Siti Nur Laili Hidayati Lalu Banu Sirwan, Lalu Banu Lau, Elfreda Aplonia Lesatanova Tricahya Avilya Lia Dwi Kurniawati Lubis, Andriamuri P. Maghfira Dwi Puspita Mandasari, Gesty MARIA BINTANG Maryono Maryono Masruroh, Deasy Rizki Mastari, Ekawaty S. Mawalia, Fitratuz Zahro Meliawati, Setyo Dwi Mimi Tresia Moh Riswandha Imawan Monica Rahardian Ary Helmina MUDRIK AL MANSUR Muhammad Fajar Hafidz, Muhammad Fajar Muhammad Ikhsan Muhammad Nicko Fabriano Munawaroh, Lavifatul Nabhan, Nashwa Zahfarina Nafisah, Luluk Najah, Luluk Lailatun Netty Rusdaniah Nindya Humanitisri Ningtiyas, Ailia Ayu Kusuma Niqita Pradilaf, Geby Nisrina Nugeraheny Nugraheni, Dyah Ayu Nur Anisa, Khoirin Nurifatul Khoiriyah, Siti Ong Teenya Augustine Paramitha, Hania Putri Parjer, Mutiara Savitri Permono, Arjun Prabantariksa, Mahelan Prasetiyani, Paramita Prasetyo, Fernando Willy Pratikto, Fahri Muhammad Puspa Fadila Putra, Devanka Putri, Glady Vashti Anatiya Raditya Airlangga Putra G. Rahma, Fara Aulia Rahmadilla, Alda Putri Ramadhani, Khoirun Nisa Ramadhanni, Annisa Rifka Ayu Annisa Rifqi Zamzami, Moh Rifqi Zamzami, Moh. Risma Agustina Riyanarto Sarno Rizqi Abdul Majid Rozanah Katrina Herda, Rozanah Katrina S, Adilah Marhamah Sabartono, Ribut Safitri Maharani, Nabila Safrullah Sagala, Mastri Dihita Saifuddin, Joumil Aidil Sak Rani Salsabila, Salsabila Salwa Puji Hastuti Santoso, Alvan Muhammad Hibatullah Satria Perdana, Bimo Satrianingsih, Aline Rizky Oktaviary Satrio, Dimas Rhoyhan Budi Selviani, Andini Setia Ani, Sari Setyawan, Chandra Dwi Shakirani, Maritza Aulia Silaban, Chiristianly Yeri Silaban, Chiristianly Yery Sinaga, Dani Surya Sinulingga, Kevin Brema Saputra Sitepu, John Frans Sri Hartuti Steward, Steven Subiyantoro, Heru Suha, Ainiyyah Hisanatus Sulaiman, Mochammad Hafidz SURYANTI Susilo, Nur Joko Sutanto Sutanto Sutomo, Ibnu Syamsul Arifin Tanjung Budi Hapsari Tesalonika, Laurent Stevani Totok Sumaryanto F., Totok Tri Kurnia, Anies Trisharsiwi Trisharsiwi, Trisharsiwi Triyoni, Nisrina Alfunisa Lucky Udi Utomo Vita Dhameria Vivi Mardahlia Wahyuni Maria Endah Budi Wahyuni Wantika, Sunariyah Duwi Wibowati Sektiyani Widianti, Bethari Ayu Winda Istiandini Windasari, Wahyu Wisanggeni, Antonius Anadri Wulandari, Nashwa Ayunda Ratri Y. Silaban, Christianly Y.B. Maryanto Yudhistira Oscar Olendo Yusmaidi, Yusmaidi Yusmita, Dini Yuyun Yulia Zainnur Wijayanto Zakarias Aria Widyatama Putra Zuhri, Syaifuddin