Article Per Year (5 Year)
p-Index From 2021 - 2026
5.939
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Dinamika Akuntansi The Indonesian Accounting Review Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Accounting Science Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Economics and Finance in Indonesia Jurnal Akuntansi dan Bisnis Iqtishoduna: Jurnal Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Ihtiyath : Jurnal Manajemen Keuangan Syariah Jurnal Layanan Masyarakat (Journal of Public Service) AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Economic and Finance in Indonesia
Iman Harymawan
Department Of Accountancy, Faculty Economics And Bussiness, Airlangga University
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 2   3   4   5   6 
Reading the CEO's Face: The Effect of Facial Masculinity on the Readability of MD&A Reports Yulianti Raharjo; Iman Harymawan; Yani Permatasari; Khairul Anuar Kamarudin
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.42995

Abstract

Purpose: This study analyzes the relationship between CEO facial masculinity and the readability of management discussion and analysis reports (MDA). Furthermore, this study examines the interaction between  CEO busyness and age in this relationship.Method: Cluster regression with fixed effects was used to examine 1,569 firm-years of non-financial firms listed on the Indonesia Stock Exchange from 2010-2019.Findings: The results show that firms led by masculine-faced CEOs proved to be statistically significant in increasing the readability of MDA reports, making it easier for them to read and understand. However, our findings also show that CEO busyness and age weaken the relationship between CEO facial masculinity and the readability of MDA reports. Novelty: This study is the first to examine the relationship between CEO facial masculinity and MDA readability. This study has implications for corporate management and regulators.
Interacting Roles of Executive Compensation on Organizational Slack and Firm’s Innovation Performance Monika Pradnya Aurelia Wijayanti; Iman Harymawan; Nurul Fitriani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p06

Abstract

This study examines the interaction between executive compensation and three types of organizational slack (available, recoverable, and potential) and their impact on the innovation performance of publicly listed companies in Indonesia. The empirical analysis use a dataset of 1,081 firm-year observations from 2010 to 2019. The findings reveal that available slack positively affects innovation performance, whereas recoverable and potential slack have negative impacts. Executive compensation significantly moderates these relationships, especially nullifying the negative impact of recoverable slack on innovation. The results highlight the importance of strategic management and the role of executive compensation in enhancing a firm's innovation, offering valuable insights for shareholders and contributing to the understanding of organizational slack and compensation's effect on innovation in the Indonesian context. Keywords: organizational slack, executive compensation, innovation, innovation performance, Indonesia
Net Volume of Market Maker Shares, Information Asymmetry, Company Fundamentals on Profitability; Fixed Effect Model Approach: Net Volume Saham Market Maker, Asimetri Informasi, Fundamental Perusahaan Terhadap Profitabilitas; Pendekatan Model Fixed Effect Amir, Amir; Bambang Tjahjadi; Iman Harymawan
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1641

Abstract

Penelitian ini dimotivasi belum adanya peraturan tentang Market Maker yang menimbulkan asimetri informasi, dan permainan harga oleh market maker, khususnya market maker dalam grup perusahaan. Kasus kejahatan dibursa saham Indonesia melibatkan lebih dari satu perusahaan sekuritas sebagai market maker. Hasil riset sebelumnya terjadi gap terkait volume market maker, asimetri informai terhadap profitabilitas perusahaan. Studi ini menguji pengaruh Net Volume Saham market maker, Asimetri Informasi, Nilai Perusahaan dan Leverage terhadap Profitabilitas. Sampel penelitian menggunakan purposive sampling periode tahun 2015-2018. Analisis menggunakan model estimasi data panel Fixed Effect. Hasil penelitian mengkonfirmasi bahwa Net Volume Market Maker, asimetri informasi, dan nilai perusahaan berpengaruh positif signifikan terhadap profitabilitas perusahaan. Sedangkan Leverage gagal mengkonfirmasi pengaruh negatif terhadap profitabilitas. Variabel kontrol, PER yang berpengaruh negatif, sedangkan ROA dan Size berpengaruh positif terhadap profitabilitas perusahaan.
The Influence of Industrial Specialization Auditor on Audit Report Lag Monique, Angelia; Harymawan, Iman
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 6, Issue 2, March 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v6i2.16888

Abstract

This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag. This study used 1,897 observations from 353 different firms listed on the Indonesia Stock Exchange from 2010 to 2017. Industrial specialization auditor was measured using market share based on total assets. This study used an Ordinary Least Square Regression analysis model. This study found that firms audited by the industrial specialization auditors had shorter audit report lag. This study also found that firms with high disclosure of the related party transactions had shorter audit report lag and those audited by the industrial specialization auditors belonging to the related party transactions did not extend (shorten) the audit report lag. These results indicate that firms audited by the industrial specialization auditors influenced the audit report lag; firms with high disclosure of the related party transactions influenced the audit report lag; and firms audited by the industrial specialization auditors belonging to high related party transactions did not influence the audit report lag. The implication of this study can be used by the firm management as a consideration in selecting the auditors.
The Relationship of Compensation for Board of Directors and Board of Commissioners with Corporate Social Irresponsibility Susilawati, Marlin Pernila; Harymawan, Iman
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.16963

Abstract

This study aimed at determining and analyzing the effect of compensation for board of directors and board of commissioners on corporate social irresponsibility. This study used 353 observations of 76 companies listed in the Indonesia Stock Exchange and the Global Reporting Initiative’s database of 2014-2018 and employed the ordinary least square regression analysis method. This study found that board compensation had positive and significant effect on corporate social irresponsibility. This study indicated that the higher the board compensation, the more the company tended to carry out corporate social irresponsibility due to lack of oversight in board decision-making or poor corporate governance practice and the boards’ desire to have them prospered regardless of the stakeholders. This study implied that company managers and stakeholders should determine the amount of board compensation.
Hybridization: How Does a Waqf Institution Manage Its Complexity? Evidence from Yayasan Wakaf UMI Iqbal, Muhammad; Sukmana, Raditya; Harymawan, Iman
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.2225

Abstract

This study aims to analyze the hybridization that occurs in waqf institutions. We combine a literature review, a case study, and expert opinions. The case study was conducted at the Indonesian Muslim University Waqf Foundation (YWUMI).  Case study data collection was carried out through semi-structured interviews with 11 respondents. Requests for expert views were made through focus group discussions with four experts. Hybridization causes them to experience institutional complexity with the coexistence of business logic and Islamic social logic. YWUMI navigates institutional complexity through a structural differentiation strategy in which each unit of logic applies differently. In addition, the internalization of Islamic morality helps them manage organizational hybridity. The use of a hybrid organizational approach and institutional logic will provide insight into waqf management, especially regarding the institutional impact of initiatives to encourage productive waqf management.
PERANAN GAYA KEPEMIMPtINAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN Sukmana, Purwo Hadi; Harymawan, Iman
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v2i1.686

Abstract

ABSTRACT The success of a leader can be seen from the ability of a leader to be the trigger he leads by creating conducive working conditions so as to increase progress and increase capacity which results in a positive influence on human resources led in running work in the direction of achieving organizational goals. This study uses moderating variables of management accounting systems, business strategies and environmental uncertainties that can encourage leadership styles for optimal managerial performance. This study uses hyphotheses testing study with a method of collecting data through questionnaires distributed to respondents managers at pharmaceutical distributors spread across Sidoarjo and Surabaya. This study resulted that leadership style had a significant effect on managerial performance, but for variable interactions (moderation) of business strategies, management accounting systems and environmental uncertainties did not provide a moderating effect on the relationship of leadership style to managerial performance. This is because pharmaceutical distributors are an agency that has an optimal business strategy and management accounting system. The environmental uncertainty of companies engaged in this sector also does not have a significant impact on the sustainability of the organization, because medical needs, whether medicine or medical devices, are a major need for the health unit and the Indonesian community, of course.Keywords: leadership style, business strategy, management accounting system, environmental uncertainty, managerial performance
Unexplored potential in accounting research Suhardianto, Novrys; Mahati, Dirgahayu Almi; Harymawan, Iman; Agustia, Dian
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4322

Abstract

This study aims to find new ideas within the trends of accounting research. Using a literature review approach, this study maps the composition of accredited accounting research publications at SINTA 2 from 2020 to 2022 and specifically focuses on topics, methods, journals, authors and universities. The results of this study show that there is an increase in the number of published accounting articles, but it is not commensurate with the number of citations used, indicating that there is a decline in the quality of publication. Research topics are dominated by financial aspects, with the least attention given to AIS (Accounting Information Systems). The majority of research methods employ archival approaches, with experimental methods being the least utilized. This study notes that accounting research trends continue to be centralized on the island of Java, indicating the inequality in the distribution of resources and educational infrastructure across Indonesia. In addition, the results also show that undergraduate students still dominate research authors. This analysis provides an overview of the urgency of educational development in Indonesia.
GENDER DIVERSITY IN BOARD OF DIRECTORS AND AUDIT REPORTS LAG: EVIDENCE FROM INDONESIA Bintarto, Elkabyta Auvianty; Harymawan, Iman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6005

Abstract

Di sejumlah negara dan wilayah yang semakin bertambah, penerapan kuota gender dalam dewan perusahaan telah banyak dibahas, namun Indonesia bukan salah satunya. Tujuan dari penelitian ini adalah untuk mengkaji hubungan antara keberagaman gender dalam dewan perusahaan dan keterlambatan laporan audit dengan menggunakan bukti empiris. Data yang digunakan dalam penelitian ini berasal dari 2.937 observasi dari seluruh perusahaan publik di Indonesia dari tahun 2012 hingga 2020. Hipotesis yang diajukan diuji menggunakan metode regresi efek tetap (fixed effect), serta uji ketahanan lain yang menunjukkan hasil yang kokoh. Temuan dari penelitian ini mengungkapkan bahwa adanya keberagaman gender dalam dewan, terutama di dewan direksi, mendukung peningkatan keterlambatan laporan audit. Namun, jika keberagaman gender terjadi di dewan komisaris, hal ini tidak memiliki signifikansi terhadap panjangnya keterlambatan laporan audit. Selanjutnya, penelitian ini juga menemukan bahwa ketika dewan perusahaan mencapai keberagaman maksimum, keterlambatan laporan audit meningkat. Ini adalah penelitian pertama yang memberikan bukti tentang dampak keberagaman gender dalam dewan terhadap keterlambatan laporan audit di Indonesia. Sebagai hasilnya, para pemangku kepentingan akan sangat diuntungkan dari penelitian ini ketika mempertimbangkan adopsi keberagaman gender dalam dewan perusahaan.
Chief risk officer and audit fee: An investigation from financial industries in Indonesia Andriani, Vina Kusuma; Harymawan, Iman; Hasnan, Suhaily
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9322

Abstract

Penunjukan seorang CRO (Chief Risk Officer) mempengaruhi implementasi ERM (Enterprise Risk Management), yang mengurangi risiko dan menurunkan biaya audit. Peraturan Otoritas Jasa Keuangan No. 17/2014 di Indonesia mengharuskan perusahaan memiliki RMC (Risk Management Committee), yang berbeda dengan posisi CRO yang setara dengan C-Level. Studi ini menguji dampak dari keberadaan CRO terhadap biaya audit eksternal. Data yang digunakan adalah perusahaan-perusahaan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011 sampai 2020. Hasilnya menunjukkan bahwa perusahaan yang menggunakan CRO memiliki risiko yang lebih rendah, yang pada gilirannya mengurangi biaya audit. Selain itu, keahlian seorang CRO juga berdampak pada ERM yang lebih tinggi, yang kemudian mempengaruhi pengurangan biaya audit. Studi ini memberikan kontribusi kepada dunia praktis dengan mendukung penunjukan CRO dengan tujuan mengurangi risiko perusahaan. Dengan demikian, perusahaan dapat memberikan kinerja yang lebih baik.
Co-Authors Adiwiyana, Hajar Iman Agnes Aurora Ngelo Akmalia Mohamad Ariff Alfarisa, Puteri Almira Zuniga Setiadi Amir Amir Andini Tri Indahsari Andriani, Vina Kusuma Ardianto Ardianto Ayudia Putri Aliffia Jannah Bambang Tjahjadi Basuki Basuki Bintarto, Elkabyta Auvianty Cahyono, Suham Damara Ardelia Kusuma Wardani desy wulandari Dewi Nurillah Dian Agustia Diarany Sucahyati Dwi Ragil Rahmawati Eka Sari Ayuningtyas Esa Anesti Putri Muhardini Fortuna Oktavia Perwita Fritzy Vasya Anandiva Giri Pratama Ilyas Hamidlal, Kharisma Elfianda Hanif Putra Ardianto Hasnan, Suhaily Hayyin Agustina Mawardani I Wayan Kartana Kamarudin, Khairul Anuar Kendra Nismara Khairul Anuar Kamarudin Khairul Anuar Kamarudin Kharisma Elfianda Hamidlal Mahati, Dirgahayu Almi Marcelina Sanjaya Moh. Nasih Monika Pradnya Aurelia Wijayanti Monique, Angelia Muhammad Iqbal Nismara, Kendra Novrys Suhardianto Nurul Fitriani Octaviani, Monicha Puteri Alfarisa Puteri Alfarisa Putra, Fajar Kristanto Gautama Raditya Sukmana Rhezendy Pranadita Pranadita Rifqy Nur Fadlillah Roiston, Tubagus Algan Siti Nur Aini, Siti Nur Suham Cahyono Sukmana, Purwo Hadi Susilawati, Marlin Pernila Tanputra, Sebastian Tjiptohadi Sawarjuwono Tubagus Algan Roiston Tubagus Algan Roiston Tubagus Algan Roiston Ulinnuha, Kukuh Shafira Ulufiyah , Rosyadatul Yani Permatasari Yuanita Intan Paramitasari Yulianti Raharjo