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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING EL-MUHASABA Trikonomika: Jurnal Ekonomi El Dinar Medical Journal of Indonesia Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ketahanan Nasional TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Neo-Bis Nursing News : Jurnal Ilmiah Keperawatan Qistie: Jurnal Ilmu Hukum Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Belitung Nursing Journal Jurnal Ilmiah Wahana Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis EBSJ Jurnal Keperawatan Muhammadiyah Jurnal Informasi Kesehatan Indonesia (JIKI) EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL ILMIAH HUKUM DIRGANTARA Jurnal Keperawatan Terapan Organum: Jurnal Saintifik Manajemen dan Akuntansi The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Science Midwifery Indonesian Journal of Global Health research Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara TANJAK: Journal of Education and Teaching Narra J Jurnal Keperawatan Florence Nightingale Interdisciplinary Social Studies SMBJ: Strategic Management Business Journal Journal Of World Science SETARA : Jurnal Ilmu Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research JPNM : Jurnal Pustaka Nusantara Multidisiplin Journal of Rural Community Nursing Practice Journal of Educational Review and Cultural Studies Tashdiq: Jurnal Kajian Agama dan Dakwah INOVASI LOKAL : Pemberdayaan Masyarakat dalam Pembangunan Berkelanjutan Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Health Access Journal Journal of Rural Community Nursing Practice Indonesian Journal of Endocrinology Metabolism and Diabetes (InaJEMD) Jurnal Ilmiah Administrasi Publik
Imam Subekti
Brawijaya University
Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Studi Perilaku Kepatuhan Wajib Pajak dalam Membayar Pajak Daerah Wardani, Pramita Sukma; Subekti, Imam; Rosidi, Rosidi
Jurnal Ilmiah Administrasi Publik Vol. 4 No. 2 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2018.004.02.5

Abstract

The Objective of this research study is to examine the effect of attitude toward tax compliance on compliance pay local tax through the inttention to comply and to examine the effect of trust over government on compliance pay local tax through perception of justice. Data collected from questionnaire and analyzed with PLSbased SEM techniques with software SmartPLS version 2.0. The result of the analysis show both attitude toward tax compliance were found to be significantly on compliance pay local tax through the inttention to comply and the effect of trust over government also have a significant effect on compliance pay local tax through perception of justice.
Outcome of Graves' Disease Patients Treated with Radioactive Iodine Therapy at RSCM: Preliminary Study Nur Rusyda Kuddah; Imam Subekti; Alvita Dewi Siswoyo
‎ InaJEMD - Indonesian Journal of Endocrinology Metabolic and Diabetes Vol. 2 No. 2 (2025): InaJEMD Vol. 2, No. 2
Publisher : PP PERKENI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66266/inajemd.v2i2.57

Abstract

Graves’ disease (GD) constitutes 60-80% of all cases of thyrotoxicosis worldwide, typically managed with anti-thyroid drugs (ATD) as first-line therapy. If a patient failed to achieve remission after 18 months or had an ATD allergy, can continue to choose radioactive iodine (RAI131) as definitive therapy. Research on the use of RAI in GD remains limited in Indonesia, and nuclear medicine facilities are not yet widely distributed. To assess the treatment outcome of fixed-dose RAI131 10 mCi and the contributing factors involved.Methods: This was a retrospective observational study involving 10 GD patients who underwent RAI at RSCM. Secondary data were collected consecutively from medical records. The outcome study was the prevalence of hypothyroidism in the 3rd and/or 6th month following RAI. Serum free T4 and TSHs levels were evaluated at baseline, and at 3, 6, and 12 months post-RAI. Inclusion criteria consisted of GD patients who failed to achieve remission with ATD and subsequently underwent RAI at the Department of Nuclear Medicine, RSCM. At 3 months post-RAI131, 40% of subjects achieved hypothyroidism, 40% had subclinical hyperthyroidism, and 20% reached euthyroid status. At 6 months, 80% of subjects remained with subclinical hyperthyroidism, 10% experienced worsening hyperthyroidism and 10% had developed permanent hypothyroidism. No worsening of Graves’ ophthalmopathy (GO) was observed during the study period. RAI is a safe and effective definitive treatment for GD. Nevertheless, good interdisciplinary collaboration is essential to ensure the successful hypothyroidism achievement as primary therapeutic goals.
The Effect Of Company Growth, Bankruptcy Risk, Audit Opinion, And Company Size On Delays In Financial Reporting By Property Companies On The Indonesian Stock Exchange Usama, Leny Nazila; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.439

Abstract

This study analyzes the effect of company growth, bankruptcy risk, audit opinion, and company size on the financial reporting delay of property companies listed on the Indonesia Stock Exchange (IDX) during 2019–2022. The data used in this research are secondary in the form of audited annual financial reports. A total of 180 samples were obtained using a non-participant observation method. Logistic regression analysis examined the relationship between the independent and dependent variables. The results indicate that company growth and bankruptcy risk do not significantly affect reporting delays. In contrast, audit opinion has a negative and significant effect, suggesting that an unqualified audit opinion reduces the likelihood of delayed reporting. Company size also has a considerable impact, indicating that larger companies tend to report their financial statements more punctually. These findings imply the crucial role of auditors and firm characteristics in promoting timely financial reporting as a form of transparency for investors and other stakeholders.
Determinants Of Going Concern Audit Opinion: Company Size As A Moderation Variable Pakilaran, Emanuela Yovita; Imam Subekti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.550

Abstract

This study aims to demonstrate the effect of leverage, company growth, and mandatory disclosure on going concern audit opinions, with company size as a moderating variable. The issue addressed is the uncertainty faced by companies in maintaining their survival, particularly amidst the economic conditions following the Covid-19 pandemic. The purpose of this study is to provide empirical evidence regarding the influence of these factors on going-concern audit opinions and to explore the role of company size in moderating this influence. The population in this study was all companies listed on the IDX during 2021-2023. The sample was selected using a purposive sampling method, resulting in 131 manufacturing companies. The method used was Hierarchy Regression Analysis, which found that leverage had a positive effect, company growth and mandatory disclosure had no effect. Company size is proven to strengthen the influence of company growth and mandatory disclosure on going concern audit opinion, but does not moderate the influence of leverage on going concern audit opinion.
Influence Of Corporate Governance Mechanisms On Financial Statement Fraud With Audit Quality As Moderating Variabel Rohmawati, Siti Nur Aini; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial statement fraud is a serious issue in the business world that can harm shareholders and other stakeholders. This study aims to examine the influence of corporate governance monitoring mechanisms, specifically board of commissioners’ recommendations and meeting frequency, on financial statement fraud, with audit quality as a moderating variable. The data were obtained from infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Multiple linear regression analysis using SPSS 26 reveals that both the board of commissioners’ recommendations and the frequency of board meetings have a negative and significant effect on financial statement fraud. However, audit quality does not significantly moderate the relationship between those governance mechanisms and fraud. These findings contribute to the corporate governance and auditing literature by emphasizing the importance of effective internal monitoring.
Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed Alvita Dewi Siswoyo AM, Lutfirrahman Andriani, Rina Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arief Bachtiar Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Budi Sampurna Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dewiruna, Intansari Dicky Andriyanto Dicky Andriyanto Djamruhi, Ali Dyah Puspasari Dyah Widodo E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Ellis Afri Zumaila Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Erowati, Eti Mul Erwin Saraswati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Faizal Angga Nugraha Fajar Lazuardi Sofwan Farhan Hariadi Pratama Fariz Hermawan Fathurahman, Meiduari Fatmawati Fatmawati Felicia Kurniawan, Felicia Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Inne Yuliawati, Inne Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamad Khoiru Rusydi Muhammad Arief Rasyid Muyassaroh, Isyrohil Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Naya Ernawati Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi Nur Rusyda Kuddah NURUL HIDAYAH Nurul Pujiastuti ONIZ ULFA PERMATA Pakilaran, Emanuela Yovita Parida, Parida Pramita Sukma Wardani Pramuki, Ni Made Wisni Arie Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief RATNA SARI Rini Adriani Auliana Roekhudin, Roekhudin Rohmawati, Siti Nur Aini Roidah, Lidya Sara Ronasari Mahaji Putri Rosidi Rosidi Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Setya Ardani, Devi Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulastyawati Sulastyawati Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO SUTRISNO SUTRISNO Sutrisno Sutrisno Suzanna Immanuel Syafi’i, Maulidya Sandi Syarif , Muhammad Sylvia Puspitasari, Devy Teguh, Salman Al-Farizi Adi Telly Purnamasari Tjhin Wiguna Tyas, Maria Diah Ciptaning Unti Ludigdo Usama, Leny Nazila Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Wardani, Pramita Sukma Waskita Wijaya, Ananda Candra Widura Imam Mustopo, Widura Imam Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yudha, Pramitha Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan