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All Journal Jurnal Akuntansi & Auditing Indonesia Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan 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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The role of corporate social responsibility in increasing company growth through micro waqf bank as a solution for economic resilience in the pandemic Puji Harto; Warno Warno; Tarmizi Achmad
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.11139

Abstract

Purpose - The purpose of this study was to determine the effect of corporate social responsibility (CSR) on increasing company growth through Micro Waqf Banks (a case study of Micro Waqf Bank customers during the covid 19 pandemic).Method - The data were analyzed through the stages of reduction, display, and heuristic data, that is concluding from various data and findings obtained by researchers both from secondary data and primary data.Result - Micro Waqf Banks provide loans with small margins so that cheap funding is needed, namely from government grants and CSR from companies, even from personal sources. But in practice, the institution has difficulty in the process of increasing the funding so that, in general, it still comes from government grants. From the results of the study, 50% of business customers increased so Micro Waqf Banks could affect the economic improvement of community members, especially Micro Waqf Bank customers.Implication - MSMEs have increased from 10-40% so that it directly affects the economy of Micro Waqf Bank customers. This also indirectly affects the community's economy because of the associated economic cycle even during the COVID-19 pandemic.Originality - This research is the first research using CSR and Micro Waqf Banks to increase company growth directly and to the country's economic growth indirectly.
PENGARUH KUALITAS AUDIT TERHADAP PREDIKSI LABA DAN TINGKAT PENGEMBALIAN INVESTASI DI MASA MENDATANG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Wulan Oktaviani; Tarmizi Achmad
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 and analyze the effect of audit quality on earnings predictions and the rate of return on investment. The research variables used in the test are audit quality as an independent variable, and predictions of profit and return on investment as the dependent variable.The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The research sample was obtained using the purposive sampling method, so that as many as 285 samples were obtained in the study. This research uses multiple regression model in analyzing the data.The test results in this study prove that audit quality has no significant effect on earnings predictions or has a negative effect on earnings predictions. Beside that, on the second dependent variable, namely investment returns, audit quality has a significant effect on investment returns or has a positive effect on investment returns.
PENGARUH MANDATORY AUDITOR SWITCHING TERHADAP KUALITAS AUDIT Adzra Fajriani; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test and obtain empirical evidence on the effect of mandatory auditor switching on departing and replacement partners on audit quality. The variables used in this research are dependent variables consisting of audit quality, independent variables in the form of departing partner before mandatory switching and replacement partner before mandatory switching. Company size, financial leverage, profitability, and loss as control variables. The population are all companies in the food and beverage, textile, retail, construction, and electronic & electrical devices industries on the Indonesia Stock Exchange (IDX) for the period 2018 - 2021. Discretionary accruals and the name of the audit signing partner in that year used as the dataset. The data collection technique was carried out by purposive sampling method. The analysis method used to test the research variables is multiple linear regression analysis.The results of this study indicate that mandatory auditor switching on departing partner has a positive significant effect on audit quality. However, mandatory auditor switching on replacement partner has a positive but insignificant effect on audit quality.
ANALISIS PENGARUH INTERNAL DAN EXTERNAL CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Anggun Budiarti; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine the relationship between internal and external Corporate Governance mechanisms on Audit Report Lag in banking companies listed on IDX in 2019-2021. While, the depedent variabel used in this study is audit report lag. The independent variables used are audit committee size, audit committee’s expertise, the number of audit committee’s meetings, independent commissioners’ proportion, and auditor industry specialization and size as moderation variable. This study used the secondary datas using the purposive sampling method to determine the sample of banking companies in 2019-2021, which are listed on Indonesia Stock Exchange. This study determined 45 banking companies with total 135 samples used. This study used multiple linear regression analysis with the classic assumption is done beforehand. A significant negative relationship was observed between the number of audit committee’s meeting and audit report lag. Meanwhile, the other independent variables do not have a significant negative relationship with audit report lag.
PENGARUH ARUS KAS TERHADAP FINANCIAL DISTRESS PADA MASA SEBELUM DAN SAAT PANDEMI COVID-19 (Studi Empiris pada Sektor Industri Hotel, Restoran, dan Pariwisata di Indonesia) Purba, Mikhael Christopel; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is to test and analyze the effect of Operating Cash Flow, Investing Cash Flow, and Financing Cash Flow to Financial Distress. Considering the existence of this unprecedented situation is useful for understanding how influential is cash flow on financial distress. The population of this research is all hotel, restaurant and tourism sub-sector companies before and during the pandemic of Covid-19 listed in the Indonesian Stock Exchange. The sample was selected based on predetermined purposive sampling criteria on 26 companies for 4 years of observation from 2018 until 2021. This research uses data obtained from the official website of the company and the Indonesian Stock Exchange in the form of annual financial reports. This research was carried out using multiple linear regression with SPSS 21. The data analysis method used descriptive analysis, classical assumption test, and hypothesis testing.The result of the research showed that Operating Cash Flow has a negative effect on financial distress before and during the Covid-19. Investing Cash Flow has a positive effect before and during the pandemic of Covid-19. But for Financing Cash Flow it had no significant effect before and during pandemic Covid-19.
PENGARUH JENIS KELAMIN REKANAN AUDIT, RISIKO AUDIT DAN KUALITAS AUDIT TERHADAP AUDIT FEE (Studi Empiris pada Perusahaan non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Nursyabrina, Nursyabrina; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of audit partners’ sex, audit risk, and audit quality on audit fees. The population of this study were non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. In this study, the samples used through purposive sampling method were 372 firm-year data from 124 companies. Data was analyzed using descriptive statistical analysis, overall model fit analysis and hypothesis test. Logistic regression is used to examine the effect of audit partners’ sex, audit risk, and audit quality on audit fees. The results of this analytical study indicate that audit partners’ sex has no effect on audit fees. Meanwhile, audit risk has positive effect on audit fees. The results of this study also indicate that audit quality has positive effect on audit fees.
PERANAN AUDITOR INTERNAL DALAM MENCEGAH FRAUD LAPORAN KEUANGAN: STUDI TEORI FRAUD HEKSAGON Sudadi, Bhanu Sahitya; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is intended to examine the influence of hexagon fraud theory factors on detecting financial statements fraud and the internal auditor’s influence on the relationship between fraud factors and financial statement fraud. This research was conducted on Property and real Estate companies from 2015 –to 2019. Independent variables according to fraud hexagon theory are proxied by financial stabillity, change of director, Whistleblowing System , Ineffective monitoring, and change of public accounting firm, executive compensation in the annual report. The dependent variable in this research is financial statements fraud that is proxied by Beneish M score and moderating variable is the number of  company’s internal auditor.The population in this research are property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2015 to 2019. This research obtained samples using the purposive sampling technique and resulted in 109 years of observations out of 24 companies that matched the criteria. Logistic regression analysis is used in order to obtain results.Research results found that finansial stability, change in director , whistleblowing system, and change of public accounting firm able to impact on finansial statment fraud. Internal auditor doesn’t have any moderating impact on variables in this research.
PENGARUH KARAKTERISTIK AUDITOR TERHADAP AUDIT DELAY (Studi Kasus pada Perusahaan Sektor Consumer Cyclicals Go-public yang Terdaftar di BEI Tahun 2018-2022) Dihyah Amalia Putri; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of audit tenure, auditor switching, and the size of Public Accounting Firms (KAP) on audit delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The research is based on assurance theory, which states that auditors are responsible for providing assurance on financial statements. The research method used is a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from company annual reports. The sample was determined using purposive sampling, consisting of 141 companies over five years of observation, resulting in a total of 705 data points. The independent variables in this study include audit tenure, auditor switching, and the size of the audit firm, while the control variables are firm size, firm age, and profitability. The results show that audit tenure does not have a significant effect on audit delay. In contrast, auditor switching has a significant positive effect, and audit firm size has a significant negative effect on audit delay.
PENGARUH INTELLECTUAL CAPITAL TERHADAP INDIKASI TERJADINYA FRAUDULENT FINANCIAL STATEMENTS DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Kesehatan dan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2024) Annisa Yustika Sari; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence related to the influence of intellectual capital on the indication of fraudulent financial statements with the audit committee as a moderation variable in health industry companies and manufacturing in the consumer goods sector for the period 2019-2024. The sample was selected through purposive sampling as many as 108 observations from 22 companies with a 6-year research period. The research data used is secondary data sourced from the annual report published through the IDX's official website and can be accessed by the Bloomberg terminal. The analysis methods used in this study are logistic regression analysis and moderated regression analysis (MRA) through SPSS 26 application software.The results showed that the human capital component which was partially measured using the amount of employee costs had a negative effect on the indication of fraud in financial statements, the structural capital component measured using the amount of research and development costs had a positive effect on the insignificant, while the relational capital component which measured using marketing costs showed significant negative results on indications of financial statement fraud. Audit committees that are measured only using the number of members doesn’t has a significant influence on the overall influence of the intellectual capital component on the indication of fraudulent financial statements.
PENGARUH SPESIALISASI INDUSTRI AUDITOR, AUDIT FEE, DAN AUDIT TENURE TERHADAP TAX EVASION (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Maharani Darmawanti; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Tax evasion remains a critical issue in the taxation system as it directly reduces government revenue and undermines the credibility of corporate financial reporting. This study aims to empirically examine the effect of auditor industry specialization, audit fee, and audit tenure on tax evasion in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs secondary data and uses a purposive sampling method, resulting in 105 firm-year observations. The results indicate that auditor industry specialization has a negative and significant effect on tax evasion, suggesting that auditors with industry-specific expertise are more effective in monitoring and reducing tax evasion practices. Meanwhile, audit fee and audit tenure do not have a significant effect on tax evasion. These findings imply that higher audit fees and longer auditor–client relationships do not necessarily enhance auditors’ ability to detect tax evasion.
Co-Authors Adzra Fajriani Ananda Kurnia Mulyatno Anggun Budiarti Annisa Yustika Sari Arum Hamudiana Bregas Wirotomo Dara Ayu Ning Cahya Islami Dihyah Amalia Putri Ega Briantono FAISAL Fanny Dinda Aditya Khairani Erlien Nurliasari Laksana, Anggit Chandra Laras Shatiti Maharani Cegy Larasati Maharani Darmawanti Muhammad Naufal Noor Hakim Nursyabrina, Nursyabrina Pandu Dewanata Puji Harto Purba, Mikhael Christopel Rifka Annur Lestari Ruli Aprilianto Sri Aulia Ramaddini Utami Sudadi, Bhanu Sahitya Wahyu Kusumaningrum Wanda Saputri, Gita Oktaviany Warno Warno Wulan Oktaviani Yanto Hans Pratama Yulina Masyrifatun Nisa’ Yunike Nadya Pitaloka Santoso