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PENGARUH PENGHINDARAN PAJAK DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN Enggar Adityamurti; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the effect of tax avoidance as independent variable, agency cost and firm value as dependent variable.Type of data used in this study is secondary data. The population of the study is all manufacture companies listed in Indonesia Stock Exchange. To collect the sample, the writer employed purposive sampling method and applied criteria listed in Indonesia Stock Exchange, reported annually subsequently from 2013-2015. There was tax avoidance, agency cost, and firm value in financial report.The result of this study shows that tax avoidance not influenced the firm value. Meanwhile, tax avoidance effectiveness significantly influenced agency cost. In other side, agency cost significantly firm value in manufacture companies in Indonesia from 2013-2015.
PENGARUH UKURAN KOMITE AUDIT, AUDIT EKSTERNAL, JUMLAH RAPAT KOMITE AUDIT, JUMLAH RAPAT DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014) Felicia Marsha; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the effect of audit commitee, eksternal auditor, frequency of audit commitee meetings, frequency of board commissioners meetings and institusional ownership of earnings as dependent variable. Type of data used in this study is secondary data. The population of the study is all manufacture companies listed in Indonesia Stock Exchange. To collect the sample, the writer employed purposive sampling method and applied criteria listed in Indonesia Stock Exchange, reported annually subsequently from 2012-2014 in Indonesia Stock Exchange. There was audit commitee, eksternal auditor, frequency of audit commitee meetings, frequency of board commissioners meetings and institusional ownership variable in financial report.The result of this study shows that audit commitee and audit commitee effectiveness significantly influenced the earnings management activities. Meanwhile, eksternal auditor, board commissioners effectiveness and institusional ownership did not influence earnings management activities in maufacture companies in Indonesia from 2012-2014.
PENGARUH MANAJEMEN LABA TERHADAP PROBABILITAS OPINI AUDIT: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Anggy Marta Purnama Sari; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study does to examine the effect of earnings management as measured by discretionary accruals as an independent variable on audit opinion probability. Audit opinion variable used divided into two categories is : (i) audit opinion for the going concern qualification (GC) and audit opinion for qualification except a going concern uncertainty (NGC). The test is done to examine the influence variables of earnings management on probability of audit opinion.This study using data types is secondary data. The study population was all manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this research is purposive sampling with criteria of the manufacturing company that publishes an annual report and audited financial report the period of 2012-2014. This study on the test devidig the sample into two categories is  full sample of manufacturing company with the total number 291 samples and the sample companies of distressed financial with the total number is 51 samples. The analysis technique used is logistic regression analysis.The results showed  that the earnings management discretionary accruals variables significantly influence to probability of audit opinion going concern qualification (GC) the overall sample testing is full sample of manufacturing company and the sample companies of distressed financial. While the earnings management variable not significantly influence to probability of audit opinion including qualification except going concern uncertainty (NGC) the overall sample testing is full sample of manufacturing company and the sample companies of distressed financial.
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, DAN EARNINGS MANAGEMENT TERHADAP PERFORMA KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Annisa Aulia Rahma; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of the relationship between corporate social responsibility, earnings management, and firm performance, and the impact of firm size on the association between corporate social responsibility, earnings management, and firm performance in the fast-moving consumer goods industry. The variables used in this research are corporate social responsibility and earnings management as independent variables as well as firm performance as the dependent variables. Furthermore, this research will use firm size as moderating variable.             The samples of this research are fast-moving consumer goods companies listed on the Indonesian Stock Exchange from 2017 to 2019 with total sample is 135 samples. The data used in this research is secondary data which was obtained through the purposive sampling method. The analytical technique used for examining the hypothesis is through multiple linear regressions. The result of this research shows that CSR has a positive impact on firm performance. Earnings management has a negative significant effect on firm performance. The firm size managed to moderate and provide a significantly positive effect to strengthen the relations between CSR and firm performance. Meanwhile, the firm size is also able to moderate, giving the effect of strengthening the relationship of earnings management to the firm's performance.
PENGARUH KARAKTERISTIK DEWAN TERHADAP PENGUNGKAPAN CSR (Studi Empiris Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017) Wibowati Sektiyani; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of board characteristics on the possibility of corporate social responsibility disclosure. This study uses secondary data from the company's annual report. The population of this study are all companies listed on the Indonesia Stock Exchange in 2017 while the sample of this study are 175 companies. The sampling method is proportionate stratified random sampling. This study uses a binary logistic regression analysis method. The results of the study showed that the size of the board of commissioners and the number of board of commissioner meetings had a positive and significant effect on corporate social responsibility disclosure. While the independent board of commissioners and the number of women in the board of commissioners have a positive and not significant effect on CSR disclosure.
PERILAKU AUDIT DISFUNGSIONAL: BUKTI EMPIRIS PERILAKU AUDITOR DI JAWA TENGAH DAN DIY Alfi Rosa Mustika; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the factors that affect turnover intention with dysfunctional audit behavior as an intervening variable. This study is a replication of the study conducted by Yuen et al. (2013). Factors examined in this study is time budget pressure, auditor’s independence, client importance and task complexity. This study was conducted by a survey of auditors working in Public Accounting Firm (KAP) of Central Java and Yogyakarta, especially in Semarang and Yogyakarta. Determination of the samples was done by convenience sampling method. The number of samples is 62 respondents. This research use Partial Least Square (PLS) approach on smartPLS 3.0 software. The study analyzed with path analysis.The results showed that time budget pressure, auditor independence, client importance and task complexity has positive relationship toward acceptance of  dysfunctional audit behavior, and there is positive relationship between the acceptamce of dysfunctional audit behavior towards turnover intention. The results could help the firm to reduce the level of turnover intention and identify the factors that affect the dysfunctional auditor behavior.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN AKTIVITAS CSR DALAM DIMENSI TATA KELOLA, LINGKUNGAN, DAN SOSIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2018) Darmawan Citrajaya; Imam Ghozali
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the relationship between corporate social responsibility, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR on earnings management. The independent variable in this research is CSR, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR. While the dependent variable used in this study is earnings management.This study uses secondary data from the financial information provided on Bloomberg database of companies listed on the Indonesian Stock Exchange. Using purposive sampling method, the 92 samples selected from non-financial sector which published its financial statements from 2017-2018. Multiple regression analysis is the test used to study the relationship between CSR, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR on earnings management.The results show that environmental dimension of CSR may be an organizational device that has negative impact to earnings management practices. Furthermore, we found no significant impact of total CSR, governance, and social dimension of CSR on earnings management practices.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AS A CUSTOMER SATISFACTION AND RETENTION STRATEGY IN THE CHAIN RESTAURANT SECTOR Ong Teenya Augustine; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

CSR is a comprehensive concept, encompassing companies' socially accountable activities, its social responsiveness, and its conducive efforts that are ultimately helpful to the society. This study aims to reveal the precise role of corporate social responsibility (CSR) within the customer retention method by considering the mediating impact of brand attitude, service quality, and customer satisfaction whereas work the moderating impact of brand love in the chain restaurant industry.The methodology used in this study is a quantitative method by distributing an online questionnaire consisting of 27 item statements with a five-point Likert-scale. The sample size used for this study was 225 people in Indonesia who are consumers of restaurants in Indonesia. This research data was processed using smartPLS 3.2.9 analysis tools and the research method in this study used Structural Equation Modeling (SEM) which is equation model with an approach based on variance or component-based structural equation modeling.The results of this study show that economic, ethical and philanthropic CSR are important factors to improve brand attitude and service quality. Interestingly, the aforesaid relationship helps increase customer retention. Our research outcomes also show that brand love indirect effects in moderating impact on the relationship between attitude and customer retention. This research provides the restaurant chain industry with a deeper understanding and valuable insights into the corporate social responsibility strategy of restaurant chain companies, and shows that specific corporate social responsibility measures have an impact on customer brand attitude and customer retention.
ANALISIS PENGARUH PERUBAHAN UU NO.36 TAHUN 2008, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Terdaftar di BEI 2007-2008 dan 2011-2012) Devi Intan Satyaningrum; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the effect of tax effect, deferred tax expense and tax planning as independent variables of earnings management  measured using discretionary current accruals as dependent variable. This study has also used control variable, that are long term debt, company performance, and changes of company growth. The testing of the study was conducted mainly because there was change of Income Tax that companies take advantage for that to conduct earnings management.Type of data used in this study is secondary data. The population of the study is all manufacture companies listed in Indonesia Stock Exchange. To collect the sample, the writer employed purposive sampling method and applied criteria listed in Indonesia Stock Exchange, reported annually subsequently from 2007- 2008 and 2011-2012 in Indonesia Stock Exchange. There was deferred tax expense  variable in financial report.The result of this study shows that deferred tax expense variable and tax planning significantly influenced the earnings management activities. Meanwhile, Tax effect variable or the impact of the change of Income Tax rate on UU No. 36 year 2008 did not influence earnings management activities or, in other words, there was not difference of earnings management in the companies before the change of tax policy which was from 2007-2008 and in the companies after the change of tax policy which was from 2011-2012.
HUBUNGAN PENERAPAN CORPORATE GOVERNANCE DAN SOCIAL CORPORATE TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Dhanendra Ganang W; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the number of boards of commissioners, the percentage of independent commissioners, the amount of compensation board of commissioners, audit committee, and Corporate Social Responsibility to corporate tax management. This study used multiple linear regression analysis using SPSS. The population used in this study consists of manufacturing companies listed in Indonesia Stock Exchange for the period 2012-2015. Samples were obtained in this study as many as 30 companies, bringing the total overall sample to be observed during the years 2012 to 2015 a total of 120. The results show that there is a significant positive effect on the number of commissioners tax management. There is a significant positive effect on the percentage of independent board tax management. There is a significant positive effect on the amount of compensation commissioners tax management. There is no influence of the audit committee of the tax management. There is no influence of Corporate Social Responsibility for the management of taxes. There is no effect of firm size on tax management. There is a significant positive effect on the profitability of tax management.
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