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All Journal Jurnal Akuntansi & Auditing Indonesia Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research
Tarmizi Achmad
Accounting Department Faculty Of Economic And Business Diponegoro University
Religion Economics, Econometrics & Finance

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PENGARUH AUDIT TENURE, AUDIT FEE, TEKANAN WAKTU, TEKANAN KLIEN DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT PADA KAP SEMARANG Yunike Nadya Pitaloka Santoso; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to examine the affect of audit tenure, audit fees, time pressure, client pressure and task complexity on audit quality. This research is conduted by auditor who worked on Public Accountant Firm at Semarang City. There are five hypotheses in this research, the affect of audit tenure, audit fees, time pressure, client pressure, and task complexity on audit quality. This research uses primary data that is obtained from distribution result of questionnaires to Public Accountant Firm at Semarang City. Purposive sampling method is used in this research. This research uses data analysis techniques with descriptive statistical tests, instrument testing, classic assumption tests, and hypothesis testing. The result of this research shows that audit tenure didn’t affect on audit quality. Audit fees affect on audit quality. Time pressure affects negatively on audit quality. Client pressure has significant positive effects on audit quality. Task complexity affects positively on audit quality.
A COMPARATIVE STUDY OF BANK SOUNDNESS METHODS TO CORPORATE VALUE (Commercial Banks Listed on Indonesia Stock Exchange For 2017-2018 Period)) Maharani Cegy Larasati; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In this study, the author wants to compare the bank soundness methods, namely the CAMELS and RGEC methods, by using corporate value as the performance indicator. This study uses 10 variables consisting of CAR, EAQ, OCOI, ROE, LDR, BETA which are the ratios of the CAMELS method, NPL, IRR, NIM, ROA, namely the ratios of the RGEC method, and Tobin’s Q ratio to calculate the corporate value.The population of this study is all commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2017-2018 period. The sample was selected by using a purposive sampling method. This study has a total sample of 45 companies. The analysis technique in this study uses multiple regressionThe results of this study indicate that the OCOI and ROE ratios in the CAMELS method have a positive and significant effect on corporate value. In contrast, the NPL, IRR, and ROA ratios on the RGEC method also have a positive and significant effect on corporate value. From the results shown in this study, the author concludes that the RGEC method is more accurate and suitable for predicting the corporate value.
Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan dengan Kualitas Corporate Governance sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2012-2014) Pandu Dewanata; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of the tax planning on firm value. Independent variables that used in this research is tax planning as measured by ETR ratio. While the dependent variable is firm value measure with Tobins’Q . This research is the development of research conducted by (Nanik Lestari, 2014) the differences are measurement of tax planning, firm value and samples that used. This study specifically illustrates the tax planning and its influence on firm value. The population in this study is taken from 200 manufacturing companies listed in Indonesia Stock Exchange during 2012 to 2014. The sampling method is using purposive sampling method and obtained sample of 67 manufacturing companies. The results of this study indicate that there is a positive correlation between tax planning that is proxied by ETR ratio and firm value proxied by Tobins’Q. Corporate governance as moderating variable strengthten the correlation between tax planning and firm value The implication stated that corporate governance affect manufacturing company which make the practice of tax planning legally becomes reason for management for increasing prosperity both firm and stakeholders
PENGARUH LOCUS OF CONTROL, LOVE OF MONEY, DAN GENDER TERHADAP PERSEPSI MAHASISWA MENGENAI ETIKA PROFESI AKUNTAN Ega Briantono; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to examine the influence of locus of control, love of money, and gender on students’ perception of professional accounting ethics. Samples whose data are used in this study were obtained using pusposive sampling method with the criteria determined were respondents have taken the Business Ethics course. The sample obtained were undergraduate Accounting students of Diponegoro University and Semarang State University, totaled 77 people. The data were analyzed with descriptive statistics and classical assumption test. The hypothesis is tested using regression. That processes were assisted with IBM SPSS Statistics 21 computer software. The empirical results of this study indicate that external locus of control have negatively influenced the students’ perception of professional accounting ethics, love of money have positively influenced the students’ perception of professional accounting ethics, and gender orientation haven’t significantly influenced the students’ perception of professional accounting ethics.
PENGARUH TEKANAN STAKEHOLDER TERHADAP TRANSPARANSI LAPORAN KEBERLANJUTAN PERUSAHAAN-PERUSAHAAN DI INDONESIA Arum Hamudiana; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effect of stakeholder pressure on transparency of Indonesian companies’s sustainability report. As a part of CSR communication strategy, each company determines the required level of transparency, which depends on the pressure of specific stakeholders in the industry.The population of this study are firms in Indonesia which published sustainability report within the evaluation period of 2012-2015. Based on purposive sampling method, this study use 91 companies as the samples. The independent variable in this study are environmentally sensitive industry, consumer proximity industry, investor-oriented industry and employee-oriented industry which measured using dummy variables. The dependent variable "transparency" is obtained using Principal Component Analysis based on the four factors namely the frequency of reporting, the application level, the declaration level, and assurance. Test analysis using simple linear regression analysis model.The results indicate that the environmentally sensitive industry and consumers proximity industry do not have a significant effect on the transparency of sustainability reporting. Meanwhile, investor-oriented industry and employee-oriented industry have a significant impact on the transparency of sustainability reporting.
ANALISIS CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA (Studi Empiris pada Perusahaan Peserta CGPI Tahun 2011-2016) Yulina Masyrifatun Nisa’; Tarmizi Achmad
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 effect of Corporate Governance Perception Index (CGPI) as an independent variable to the dividend policy taken by the company as a dependent variable.The population in this study is the entire company that voluntarily registered itself as a participant of CGPI and certainly a company listed on the Indonesia Stock Exchange in 2011-2016. The method used in this study is purposive sampling with the following criteria: (1) public listed companies listed on the BEI, (2) companies participating in CGPI assessment and rating organized by IICG, (3) companies that publish their financial statements on the Indonesia Stock Exchange (BEI), (4) the company that distributes dividends to shareholders between 2011-2016. This research uses multiple regression analysis to test the research hypothesis.The results of this study indicate that Corporate Governance Perception Index (CGPI) has a significant positive effect on dividend policy and confirms the theory of outcome valid in Indonesia.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PRAKTIK CREATIVE ACCOUNTING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018) Laras Shatiti; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of corporate governance mechanisms proxied by independent commissioners and the quality of external audits, plus two other factors that affecting, there are: profitability and financial leverage on the creative accounting practices (income smoothing) in the manufacturing companies listed on the Indonesia Stock Exchange from 2014-2018. Income smoothing is a management effort to reduce the variation in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions. This research uses 83 manufacturing companies that were selected as samples by purposive sampling method from total of 170 companies in five years. The samples are classified as smoothers and non-smoothers using income smoothing index (Eckel Index). The hypotheses test is performed using the logistic regression model. The results showed that external audit quality and profitability simultaneously have significant effect on income smoothing. Meanwhile, independent commissioner and financial leverage has no significant effect on income smoothing practice.
PENGARUH WHISTLEBLOWING SYSTEM, KUALITAS AUDIT DAN KEBERAGAMAN GENDER DEWAN DIREKSI TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2015 – 2019) Wahyu Kusumaningrum; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the whistleblowing system, audit quality and gender diversity of the board of directors on earnings management. Earnings management variable is used as the dependent variable, while the whistleblowing system, audit quality and gender diversity of the board of directors are used as independent variables, and use ROA, leverage ratio and firm size as control variables. The samples used in this study are state-owned companies listed on the Indonesia Stock Exchange with a total of 26 companies for 5 years. This study uses secondary data determined by the purposive sampling method and obtained from the company's official website or the Bloomberg laboratory. This study uses multiple linear regression analysis techniques. The results show that the whistleblowing system and the gender diversity of the board of directors have a negative effect on earnings management. This shows that the existence of a whistleblowing system and the presence of female directors in the company can limit the occurrence of earnings management practices. While audit quality has a positive effect on earnings management, which means that good audit quality is still not able to limit the occurrence of earnings management.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN LOVE OF MONEY TERHADAP PERSEPSI MAHASISWA MENGENAI ETIKA PROFESI AKUNTAN Ruli Aprilianto; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This objective of this research is to examine the influence of emotional intelligence, intellectual intelligence and love of money toward students’ perception of professional accounting ethics. The sample in this study were taken using purposive sampling method of data collection with the criteria of the respondents had taken courses in Management Accounting, Auditing Accounting I and Practicum Accounting. The population of this study is the undergraduate Accounting students in Diponegoro University with a total population of 320 people, with 96 people were chosen as samples. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS version 21. The empirical results of this study show that both emotional intelligence and intellectual intelligence have significantly positive influence toward students’ perception of professional accounting ethics while love of money has a negatively non-significant influence toward students’ perception of professional accounting ethics.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Perbankan yang Terdaftar di BEI 2009-2013) Yanto Hans Pratama; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effect of VAIC on the performance of firm and company size as a moderating variable in the relationship between VAIC and Competitive Advantage. Firm performance used in this study measured using Return On Asset (ROA), return On equity (ROE) and Asset Growth. While firm size is measured by using the total number of company assets and intellectual capital is measured using VAIC ™ method developed by Pulic (1998 ) .This study used a sample of banking companies listed on the Stock Exchange period 2009-2013 using purposive sampling method . The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. There are 38 companies and 135 observations over the years 2009-2013.However, because there were the outlier data, finally the data taht used were 86 sample. The method of analysis used in this study is multiple regression analysis . This method was chosen because all of the data is matrix variable.In the statistical results of the study found that VAIC significantly affect the Competitive Advantage. Intellectual Capital  and  Competitive Advantage significantly affect  to  Return  On Asset(ROA), Return On Equity (ROE) but not to the Asset Growth(AG).
Co-Authors Adzra Fajriani Anggun Budiarti Arum Hamudiana Bregas Wirotomo Dara Ayu Ning Cahya Islami Ega Briantono FAISAL Fanny Dinda Aditya Khairani Erlien Nurliasari Laksana, Anggit Chandra Laras Shatiti Maharani Cegy Larasati Muhammad Naufal Noor Hakim Nursyabrina, Nursyabrina Pandu Dewanata Puji Harto Purba, Mikhael Christopel Ruli Aprilianto Sudadi, Bhanu Sahitya Wahyu Kusumaningrum Wanda Saputri, Gita Oktaviany Warno Warno Wulan Oktaviani Yanto Hans Pratama Yulina Masyrifatun Nisa’ Yunike Nadya Pitaloka Santoso