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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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PENGARUH TATA KELOLA RISIKO TERHADAP KINERJA BANK (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2017) Maghfira Dwi Puspita; 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 risk governanceand bank performance. The independent variable in this research are level of risk disclosure, the number of risk committee, and the activity of risk committee.. While the dependent variable used in this study is ROA, ROE, and Tobin’s Q.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 106. This study uses multiple regression analysis to test the relationship between independent variable and dependent variable. The results showed that the level of risk disclosure has a positively related to bank performance, number of risk committee not influenced on bank performance, and activity of risk committee influenced on bank performance (ROE and Tobin’s Q).
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016 - 2019) Erle Daffa Abhirama; Imam Ghozali
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 influence of corporate social responsibility (CSR) relationships and earnings quality and the impact of managerial ownership and institutional ownership on the relation between corporate social responsibility (CSR) relationships and earnings quality. The sample used is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The approach used is purposive sampling method and the technique to test the hypothesis using multiple regression analysis analisis. The results of the analysis showed that corporate social responsibility (CSR) has a significant negative effect on the earnings quality. However, managerial ownership has no significant effect on the association between corporate social responsibility (CSR) and earnings quality, but institutional ownership shows a significant effect on the relationship between corporate social responsibility (CSR) and earnings quality.
PENGARUH RISIKO AUDIT TERHADAP BIAYA AUDIT EKSTERNAL DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2019) Gracea Allesandra Vinidita; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to look into the impact of audit risk on the audit fees calculation. In this study, the independent variables are inherent risk, control risk, and detection risk, while the dependent variable is audit fees. Audit quality and firm size were also used as control variables in this study. This study uses quantitative methods. The sample in this study consists of all manufacturing firm in Indonesia Stock Exchange for the period 2018 to 2019. Total sample determined in this research is 87 companies based on purposive sampling. This study used multiple linear regression analysis for hypotheses testing. The results of this study indicate that not all attributes of audit risk such as inherent risk, control risk, and detection risk have a significant effect on the determination of audit fees in Indonesia..
PERAN MANAJEMEN LABA DALAM MEMEDIASI HUBUNGAN ANTARA MEKANISME GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2019) Ferrel Aristo Putro; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThis study examines the role of earnings management in mediating the relationship between good corporate governance (GCG) mechanism, corporate social responsibility (CSR), and corporate financial performance. This study's independent variables are good corporate governance (GCG) mechanism and corporate social responsibility (CSR). The mediating variable in this study is earnings management. Meanwhile, the dependent variable in this study is the company's financial performance. This study uses secondary data from annual reports and financial information of non-financial companies listed on the Indonesia Stock Exchange and the Bloomberg database. The sampling method in this study uses a purposive sampling method. It consists of 92 non-financial companies that published their annual reports and were listed on the Indonesia Stock Exchange in 2018-2019. The analytical method used in this study is the partial least square method. The results showed that good corporate governance has a negative impact on corporate financial performance. Corporate social responsibility has a positive impact on corporate financial performance. Good corporate governance has a positive impact on earnings management. Corporate social responsibility has a positive impact on management earnings. Furthermore, this study found no significant impact on the relationship between earnings management on corporate financial performance.
FAKTOR–FAKTOR YANG MEMPENGARUHI BIAYA AUDIT EKSTERNAL DENGAN RISIKO LITIGASI SEBAGAI VARIABEL INTERVENING Arsyad Suryo Wibowo; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the relationship between factor-factor influencing external audit fee with litigation risk as an intervening variable on manufacturing companies. Factor-factor influencing external audit fee is represented by size, complexity, and status of audit firm.. This research refers to research conducted by Nasser (2016).This study uses secondary data obtained from the financial statements of manufacturing companies listed on the Indonesian stock exchanges in 2013 - 2015. This study used as many as 64 samples with purposive sampling method. Data analysis was done by testing classical assumption, and hypothesis testing with multiple linear regression model, and path analysis. For then the result will be tested with Sobel test to know the indirect effect.The results obtained from this study are external audit costs directly influenced by company size, company complexity, firm audit size and litigation risk. litigation risk can be an intervening variable that connects size, comp, aust with audite fee.
Pengaruh Jabatan, Budaya Organisasional dan Konflik Peran terhadap Hubungan Kepuasan Kerja dengan Komitmen Organisasi: Studi Empiris di Kantor Akuntan Publik Dwi Cahyono; Imam Ghozali
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.86

Abstract

Job  satisfaction  and organizational  commitment are two  things considered when discussing replacement of accounting firm employees. This  research examines causal  relationship between job  satisfaction  and organizational  commitment  through non-recursive model. Those  are organizational  post,  organization culture and  role  conflict as exogenous variables. The  data  of  this  research  collected through  mail  survey to overall accounting firm in several cities  in  Indonesia, those are: Ujung  Pandang, Denpasar, Surabaya, Malang, and  Semarang. The  Structural Equation  Modeling  is  used  for  developing   theoretical  model and  analyzing data.The  results  of  this  research show causal  relationship between  job  satisfaction and  organization  commitment.  Job  satisfaction  is negatively  related with organization  commitment, and  organization  commitment significantly and positively  influenced  to  job  satisfaction. Exogenous  variable for organization  post positively influences to organization  commitment  and positively  influences  job  satisfaction. Organization  culture in  accounting firm positively influences organization  commitment. Role  conflict significantly and negatively  influences to   job  satisfaction  and  positively and not significantly influences to  organization commitment.This research found that  organization  commitment in accounting firm come  first than job  satisfaction, and   organization culture in accounting firm  created by accounting firm management  strongly  influenced  organization  commitment and  later result in the  raise of  job  satisfaction of  accounting firm  employees. Role conflict  which occurred in accounting firm will negatively impact to job satisfaction and organization commitment. While,  the higher organization post the more influences  job satisfaction level and  organization commitment of accounting firm employees.
ANALISIS PENGARUH MOTIVASI KERJA DAN GAYA KEPEMIMPINAN PANCASILA TERHADAP KINERJA PEGAWAI MELALUI KOMITMEN ORGANISASI Vita Dhameria; Imam Ghozali
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol. 4 No. 2 (2020)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v4n2.p%p

Abstract

Penelitian ini bertujuan untuk menguji seberapa besar pengaruh motivasi kerja dan gaya kepemimpinan pancasila terhadap kinerja pegawai di Universitas 17 Agustus 1945 Cirebon. Sampel yang diambil dalam penelitian ini sebanyak 120 pegawai.  Analisis data yang digunaka menggunakan teknik SEM (Structural Equation Model) AMOS 22.0.  Penelitian ini menemukan bahwa motivasi kerja dan gaya kepemimpinan pancasila berpengaruh positif dan signifikan terhadap komitmen organisasi.  Motivasi kerja berpengaruh positif terhadap kinerja pegawai tetapi tidak signifikan.  Gaya kepemimpinan pancasila berpengaruh positif dan signifikan terhadap kinerja pegawai.  Komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai. 
PENGARUH INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2020) Lesatanova Tricahya Avilya; Imam Ghozali
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to analyze the effect of of Intellectual Capital, Good Corporate Governance, and Corporate Social Responsibility on financial performance with earnings management as a mediating variable. Intellectual Capital, Good Corporate Governance, and Corporate Social Responsibility are independent variables. Then the dependent variable used is financial performance, and the mediating variable is earnings managementThe sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 with a total of 87 companies.  The sample selection method used purposive sampling method by preparing the criteria and requirements that had been determined by the researcher.  The analytical method used in this study is the Partial Least Square methodThe results of the study show that Intellectual Capital and Corporate Social Responsibility have a positive influence on financial performance. Good Corporate Governance has no significant and positive effect on financial performance. Earnings management has a negative effect on financial performance.  In addition, there are results that show an indirect influence where earnings management is not able to mediate Good Corporate Governance and Corporate Social Responsibility on financial performance.
PENGARUH PENGUNGKAPAN MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia tahun 2019) Tanjung Budi Hapsari; Imam Ghozali
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the relationship between enterprise risk management on firm value. The independent variable in this research is operational risk management, strategy risk management, integrity risk management, empowerment risk management, dan information processing technology risk management. While the dependent variable used in this study is firm value.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 161 samples selected from manufactur sector which published its financial statements from 2019-2020. Multiple regression analysis is the test used to study the relationship between operational risk management, strategy risk management, integrity risk management, empowerment risk management, dan information processing technology risk management on firm value.The results show that operational risk management, strategy risk management, , empowerment risk management, dan information processing technology risk management  may be an organizational device that has positive and significant impact to firm value.
PENGARUH PENGUNGKAPAN SUKARELA MANAJEMEN RISIKO NON-KEUANGAN TERHADAP NILAI PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Adiyat Imaduddin; Imam Ghozali
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of voluntary risk management disclosure on firm value in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the 2019 period. In addition, this study also examines more complete and broad disclosures from companies are able to minimize information asymmetry for investors in making investment decisions. Based on signal theory, which is related to information asymmetry, companies that disclose more information will have high firm value as well.The population in this study were companies in the Consumer Non-Cyclicals sector for the 2019 period with a total sample of 75 out of 81 populations listed on the Indonesia Stock Exchange (IDX). This study uses multiple regression analysis as an analytical tool.The results showed that the voluntary disclosure of operating risk management, strategic risk management, and empowerment risk management had a positive and significant effect on firm value. Meanwhile, voluntary disclosure of integrity risk management and information technology processing risk management has no effect on firm value. Based on these results, it can be said that wider voluntary risk management disclosure of operating risk, strategic risk, and empowerment risk will increase the value of the company in the investor's perspective, while the ineffectiveness of voluntary risk management disclosure of integrity risk and information technology processing risk may be influenced by several other factors.
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