Article Per Year (5 Year)
p-Index From 2021 - 2026
4.476
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Jurnal Profesi Insinyur Universitas Lampung Golden Ratio of Community Services and Dedication Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Abdi Masyarakat Multidisiplin Jurnal Manajemen dan Bisnis Jurnal Manajemen dan Bisnis Madani Madani: Multidisciplinary Scientific Journal Jurnal Multidisiplin Sahombu Nanggroe: Journal Of Scholarly Service Jurnal Ilmiah Multidisiplin Indonesia Nanggroe: Journal of Scholarly Service Journal of Social Work and Science Education Siber Journal of Advanced Multidisciplinary Jurnal Portofolio: Jurnal Manajemen dan Bisnis Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) Abdimas Paspama
Achmad Tarmizi
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : diponegoro journal of accounting

 1 
ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP PENERIMAAN OPINI AUDIT NON-UNQUALIFIED Japarudin, Japarudin; Tarmizi, Achmad
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.878 KB)

Abstract

This study examines the influence of corporate governance structure on audit qualification in Indonesian listed firms. Blockholder ownership, managerial ownership, board independency, audit commitee and board size are estimated to have relationship on probability of non-unqualified opinion issued by public accountant. This research also considers sales, profitability, leverage and liquidity as control variables.This study used data from financial reports of manufacturer companies listed in BEI during 2001-2010. Samples are obtained by purposive sampling judgement. Logistic regression analysis with matched pair design is purposed to test the research problems on 92 non-unqualified opinion companies and their 92 paired samples.The result of this study indicates that blockholder ownership, managerial ownership, board independency, audit commitee and board size do not have a significant impact on probability of given non-unqualified audit opinion. While sales, profitability and leverage have a significant impact on probability of given non-unqualified audit opinion.
PENGARUH KINERJA LINGKUNGAN TERHADAP FINANCIAL CORPORATE PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING Rahmawati, Ala'; Tarmizi, Achmad
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.78 KB)

Abstract

The purpose of this study was to examine the influence of Corporate Environmental Performance on Financial Performance (CFP) with the Corporate Social Responsibility (CSR) Disclosure as an intervening variable. Environmental performance is measured using the PROPER (Program Penilaian Peringkat Kinerja Lingkungan Perusahaan) of the Ministry of Environment, CFP measured using the Annual Return, CSR  measured using the GRI index. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2009-2011. The research sample is 107 companies, with purposive sampling method of data collection. Types of data used is secondary. Analysis tool used is regression analysis and sobel test. The analysis data technique and hypothesis testing using SPSS software. The results showed that the performance does not significantly positive effect on CFP, Environmental Performance significantly positive effect on CSR Disclosure and CSR Disclosure significantly positive effect on CFP. However, the test results showed that statistically influence the environmental performance indirectly to CFP through CSR Disclosure.
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN INFORMASI STRATEGIS Sinung Primastuti; Achmad Tarmizi
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.614 KB)

Abstract

This study aimed to examine the effect of corporate governance and firm characteristics on the level of strategic information disclosure. Elements of corporate governance that are used to test the level of strategic information disclosure consist of managerial ownership, institutional ownership, the number of commissioners, the proportion of independent commissioners, and the number of board meetings. Then, for the characteristics of firms using firm size, leverage, and profitability. Retrieval of data in this study using purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2009-2010. The samples of this study as many as 128 companies, and for the items strategic information disclosure take from research of Sanchez, Dominguez, and Alvarez (2010) which is about 8 items. The data of this study were tested using multiple regression analysis. The results show that managerial ownership, the proportion of independent commissioners, company size and profitability are significant and positive effect to strategic information disclosure. While institutional ownership and leverage significant and negative effect, then the number of commissioners and the number of board meetings did not effect to strategic information disclosure.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Rohman Abdullah, Muhamad Al Faruq Andriyani, Riska Bukman Lian, Bukman Damayanti, Ida Royani Desty Febrian, Wenny Didin Hikmah Perkasa Herry Wardono Indah Pagiriani Ira Rosanti Japarudin Japarudin Lingga Yuliana Manurung, Romatua Meliantari, Dian Munajat Munajat, Munajat Pentiyah, Dini Puspita, Yenny Putri, Dina Septiani Rahmawati, Ala' Rojikun, Ahmad Ryani Dhyan Parashakti S, Shieto Saragih, Andreas Cahya U.R P Sari, Yuni Indah Satria, Elyas Selamet Riyadi Shieto Shieto, S. Shieto, Shieto Sinung Primastuti Siti Annisa Wahdiniawati, Siti Annisa Solihin, Agung Sosidah, Sosidah Suryani Supra Dewi, Suryani Supra Susanti, Weni Vitriani, Nur Wicaksono, Hari Murti Wulan, Nawang Yetty Oktarina Yogi November, Yogi