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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 The Journal of Educational Development AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Eduscience : Jurnal Ilmu Pendidikan Owner : Riset dan Jurnal Akuntansi 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 Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Nusantara Science and Technology Proceedings Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan Narra J Journal Evaluation in Education (JEE) 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 Cendikia Pendidikan Causa: Jurnal Hukum dan Kewarganegaraan Tashdiq: Jurnal Kajian Agama dan Dakwah 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 Proceeding Of International Conference On Education, Society And Humanity
Imam Ghozali
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR OLEH KLIEN Dwi Satriyo Adi Nugroho; Imam Ghozali
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Period of audit tenure between auditor and its client companies have an impact to auditor independency. Therefore companies obliged to make change or rotation of auditor. This is in accordance with Financial Minister Statutory No.423/KMK.06/2002, determine limitation of audit tenure, then it has impact to audit firm switching.This research aims to determine the factors that influence the changes of the auditor by the client.            The Data being used is from manufacturing company which is listed in “Bursa Efek Indonesia” (BEI) in 2010-2012 period. Variabel used in this research are management change, auditor’s reputation, financial distress, company growth, audit opinion, accounting firm size, and auditor changes. By using logistic regression in SPSS 19 software, this research tried to test the effect of management switching, auditor’s reputation,  financial distress, company growth, audit opinion, and accounting firm size toward auditor changes.            The result of this research shown below : (1) management change has no effect towards auditor changes, (2) auditor’s reputation has no effect towards auditor changes, (3) financial distress has no effect towards auditor changes, (4) company growth has positive effect towards auditor changes, (5) audit opinion can’t be analyzed because data audit opinion companies obtained an unqualified opinion on the financial statements during the period of research, (6)accounting firm size can’t be analyzed because in the research period data is worth constant so it can not be processed.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN GO PUBLIC DI INDONESIA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2017) Salwa Puji Hastuti; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study to discuss the relationship of internal factor of bank profitability. The independent variable in this research are bank size, capital ratio, loan ratio, deposits, and loan loss provissions. While the dependent variable used in this study is return on equity.This study uses secondary data from annually report of banking company listed on the Indonesia Stock Exchange. The population in this research is banking company listed on the BEI 2015-2017. The sampling method used is purposive sampling. Total sample of this research 126.This study uses panel data analysis to test the relationship between independent variable and dependent variable. The results showed that the level of bank size has a positively related to bank profitability, capital ratio, loan ratio, deposits not influenced on bank profitability, and loan loss provisions has a negatively related to bank profitability (ROE).
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM DIMENSI LINGKUNGAN, KOMUNITAS, PASAR DAN TEMPAT KERJA PADA PERUSAHAAN PERUSAHAAN INDEKS LQ-45 YANG TERDAFTAR DI BEI TAHUN 2017-2019 Cintya Trisanty; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 3, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to investigate disclosure of environmental, community, marketplace and workplace dimension of CSR on financial perfomance. The population in this study consists of all Indeks LQ-45  companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. Sample determined with purposive sampling method. Total sample of this research is 78 companies. The method of analysis in this study used multiple regression analysis. The results show that environmental and community dimension of CSR has positive impact to financial perfomance. Furthermore, we found no significant impact of marketplace and workplace dimension of CSR on financial perfomance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY LINGKUNGAN DAN SOSIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN TATA KELOLA CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI (Studi Empiris Seluruh Perusahaan Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016) Kevin Dio Putrawieka; 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 mediating effects of the CSR governance performance in influencing the direct relationship between CSR environtemtally-oriented performance and CSR socially-oriented performance toward corporate financial performance. The independent variables in this research are CSR environtmentally-oriented performance and CSR socially-oriented performance. Mediation variable in this research is CSR governance performance. While the dependent variable used in this study is corporate financial performance.This study uses secondary data from financial statements of companies listed on the Indonesia Stock Exchange and Bloomberg database. The selected samples collected from all companies that publish its financial statements and present data on ESG CSR performance which consists of environmental, social, and governance reporting in 2013-2016 respectively and available in Bloomberg. This study uses multiple regression analysis, path analysis, and Sobel test to examine the relationship between independent variable, mediation variables, and dependent variable.The results showed that CSR environtmentally-oriented performance and CSR socially-oriented performance has a positive effect on the corporate financial performance. Furthermore, the mediation variable, CSR governance performance mediate the positive relationship between both variables independent and corporate financial performance.
PENGARUH TINGKAT PENDAPATAN, TARIF PAJAK, DENDA PAJAK, DAN PROBABILITAS PEMERIKSAAN PAJAK TERHADAP KEPATUHAN PAJAK Eben Ezer; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to examine the effect of income level, Income Tax, Fines, and Tax Audit on Tax Compliance.The sample in this study consisted of 440 of Taxpayers which is listed on one of the Directorate General of Taxation, in 2012-2014 period. Hypothesis examination are using multiple regression. The results showed that the level of income affect positively and significantly related to the level of tax compliance, tax rates do not significantly affect the level of tax compliance, tax penalties affect posititif significantly on the level of tax compliance and the probability of tax audits positive and significant effect on the level of tax compliance. Overall, the factors that are economic include income levels, tax rates, tax penalties and tax audit probabilities affect the level of taxpayer compliance
ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN NON KEUANGAN Indra Aryudanto; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

            The aim of this study is to examine the effect of tax aggressiveness to corporate social responsibility (CSR). Independent variabel used in this study is the tax aggressiveness that measured using proxy of effective tax rates. Dependent variable in this study is the corporate social responsibility (CSR). This study used five control variables, include size, leverage, capint (capital intensity), market to book ratio, ROA.            This study is a replication of the study by Lanis and Richardson (2013) and use 440 non-financial companies that listed on the Indonesian Stock Exchanged in the period 2014 as the sample. Sample were selected by purposive sampling method and finally obtained 440 non financial companies that fulfil the crieteria. Data were analyzed using ordinary least square regression analyysiz model.            This study showed that the aggressiveness of corporate taxes signifacntly and positive related to CSR. Companies that have a high level of tax aggressiveness resulting company would disclose zcSR greater than firm that does tax aggressiveness. This result support the theory of legitimacy
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI GAS RUMAH KACA PADA PERUSAHAAN DI INDONESIA Rizqi Abdul Majid; Imam Ghozali
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to obtain empirical evidence about factors influencing the extent of voluntary greenhouse gas emission disclosure on Firms operate in Indonesia. The independent variables in this research are PROPER ranking, firm size, profitability, leverage, and media. Research population are companies listed on Indonesian Stock Exchange for the year 2011-2013. Sixty nine companies become the final sample of this research.The result of multivariate regression analysis shows that firm size, profitability, and media exposure have positive and significant effect on the extent of greenhouse gas emission disclosure. In contrast, leverage negatively and significantly affects the extent of disclosure. The result of analysis also shows that there is no significant effect of PROPER ranking on the extent of greenhouse gas emission disclosure.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENERBITAN GOING CONCERN WARNINGS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Nisrina Nugeraheny; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to discuss the relationship of auditor formal competence, audit fee, and audit firm size in issuing going concern warnings. This study uses leverage and client size as a control variables.This study uses companies in the manufacturing sector that are listed on the Indonesia Stock Exchange in 2017 as population. Sampling determined with purposive sampling method. Total sample of this research is 66 companies.This study uses a logistic regression analysis test tool. The results of this study indicates that auditor formal competence and audit fee has a positively related to auditor likehood of issuing going concern warnings, while audit firm size has a negatively related to auditor likehood of issuing going concern warnings.
PENGARUH DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERBANKAN Puspa Fadila; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect to the banking company's performance in Indonesia. Measurements for the banking company's performance using Tobin’s Q formula.Object in this study are banking companies that are listed in the Indonesia Stock Exchange and always conduct financial reporting and assessed its annual report in 2011-2014. Data used is secondary data, such as financial statements and annual reports. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis. The results of this study showed that the board size, board activity, institutional ownership, and foreign ownership are significantly affect to the banking company's performance in Indonesia.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN ANALISIS BENEISH M-SCORE PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2018 Rifka Ayu Annisa; Imam Ghozali
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the detection of financial statement fraud using Beneish M-Score analysis. The dependent variable used in this study is Beneish M-Score. While, Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Selling, General and Administrative Index (SGAI), Total Accruals to Total Assets (TATA), and Leverage Index (LVGI) are used as independent variables. The data used in this study is secondary data. The sample of this study was taken using a purposive sampling method with a sample of 206 companies listed on Indonesia Stock Exchange in 2017-2018 and classified as manipulator based on the Beneish M-Score calculation. The analysis technique used to test the hypotheses is multiple linear regression analysis. Empirical results of the study showed that as many as 222 companies or 46.6% the sample were classified as manipulators, while 254 or 53.4% of the other companies were classified as non-manipulators. The study also found that DSRI, GMI, AQI, SGI, DEPI, and TATA had a positive and significant effect and that LVGI had a negative and significant effect on the Beneish M-Score. Meanwhile, SGAI did not have significant effect on Beneish M-Score.
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