Article Per Year (5 Year)
p-Index From 2021 - 2026
2.926
P-Index
This Author published in this journals
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

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
PENGARUH KARAKTERISTIK AUDIT DAN UKURAN PERUSAHAAN TERHADAP EARNINGS MANAGEMENT: STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ45 PERIODE 2021-2024 Ananda Kurnia Mulyatno; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to examine the effect of audit characteristics and company size on earnings management. The independent variables in this study are audit characteristics, proxied by the size of the public accounting firm (KAP) and industry specialization, while company size is measured by the natural logarithm of total assets. Earnings management, which is the dependent variable, is measured by calculating discretionary accruals. The population in this study consists of companies with consistent LQ45 indexing from 2021 to 2024. Using purposive sampling, 96 samples were taken from LQ45 index companies that published annual financial reports on the IDX website. This study uses multiple linear regression analysis to test the effects of KAP size, industry specialization, and company size on earnings management. The results of this study indicate that industry specialization has a significant negative effect on earnings management, while KAP size and company size have no significant effect on earnings management.
PENERAPAN FRAUD PENTAGON THEORY DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI MODERASI Rifka Annur Lestari; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

Financial statement fraud is a crucial issue that can cause losses for stakeholders. This study aims to analyze the influence of the fraud pentagon theory on the likelihood of financial reporting fraud. The objects of this study are companies in the healthcare industry listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. Additionally, this study also examines the role of audit committee competence as a moderating variable. This study uses independent variables consisting of pressure, opportunity, rationalization, capability, and arrogance, with financial statement fraud as the dependent variable, and the audit committee as the moderating variable. A quantitative approach was applied in this study, with secondary data analyzed using logistic regression and Moderated Regression Analysis (MRA). The results of the study indicate that pressure and opportunity, which are part of the fraud pentagon theory, have a significant effect on the potential for financial statement fraud. Additionally, the existence of an audit committee with competence in accounting and finance has been proven to weaken pressure and opportunity.
PENGARUH AUDIT QUALITY TERHADAP PREDIKSI LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2021-2023) Sri Aulia Ramaddini Utami; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to examine and analyze the effect of audit quality on earnings prediction. Audit quality in this research is measured using three indicators, namely the size of the Public Accounting Firm (KAP), auditor industry specialization, and audit tenure as independent variables, with earnings predictability as the dependent variable. In addition, this study employs Return on Assets (ROA) and Profit or Loss as control variables to strengthen the robustness of the results. The population consists of all banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The samples were selected using a purposive sampling method, resulting in 141 observations. Data analysis was carried out using multiple regression models.The results indicate that the size of the Public Accounting Firm has a positive and significant effect on earnings prediction, suggesting that companies audited by Big Four firms tend to have more reliable financial statements for forecasting future earnings. In contrast, auditor industry specialization and audit tenure were found to have no significant effect on earnings prediction.
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