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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Penelitian Ekonomi dan Bisnis Journal of Auditing, Finance, and Forensic Accounting JURNAL EKONOMI DAN BISNIS AIRLANGGA Measurement : Jurnal Akuntansi Monex: Journal of Accounting Research Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA EKSPANSI JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Riset Akuntansi dan Keuangan AFEBI Economic and Finance Review ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Jurnal Riset Terapan Akuntansi Accounting Global Journal Global Financial Accounting Journal Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Dimasejati: Jurnal Pengabdian Kepada Masyarakat Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Manajemen dan Inovasi (MANOVA) International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Majalah Ilmiah Manajemen dan Bisnis Accounting and Finance Studies West Science Business and Management Perwira Journal of Economics and Business (PJEB) Baktimu : Jurnal Pengabdian Kepada Masyarakat International Research Journal of Business Studies Baktimu : Jurnal Pengabdian Kepada Masyarakat Jurnal Accounting Unipa
Hadiwibowo, Imam
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Proaksi

 1 
PENGARUH STRUKTUR AUDIT, KONFLIK PERAN DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR: (Studi Kasus Pada Kantor Akuntan Publik yang Terdaftar di IAPI Cabang Bandung) Haryani Anggraeni; Imam Hadiwibowo
Jurnal Proaksi Vol. 4 No. 1 (2017): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v4i1.576

Abstract

Auditor performance becomes main attention, well for client or public even,in assess audit result that is done. Auditor performance constitutes tousufruct job that reached by auditor in perform its task, according toaccountability which is given on it and as one ofrefuses fathom that is utilized todetermine, what a work that is done will well or on the contrary.Working condition that insufficiently conducive regards auditor performanceso get to regard society trust to public accountant as side as independentdeep audits financial statement. To the effect that wants to be reached in this research is subject to be knowstructure influence audits, role conflict and role vagueness to auditorperformance on enrolled Public Accountant Office at IAPI Bandung's Branch.Observational method that is utilized in this research is survey's method.Usufruct this observational conclusion which is audit structure (X1) havinginfluence that significant to auditor performance (Y). The results of this studysupport Zaenal Fanani (2007) that the audit structure significant effect on theauditor performance. Role conflict (X2) having influence that significant toauditor performance (Y). The results of this study support Zaenal Fanani (2007)that the role conflict significant effect on the auditor performance. Roleambiguity (X3) nots having influence to auditor performance (Y). The results ofthis study support Zaenal Fanani (2007) that the role ambiguity had nosignificant effect on the auditor performance. Structure audits (X1), role conflict(X2) and role ambiguity (X3) stimulant’s ala have influence that significant toauditor performance (Y).
PENGARUH RASIO PROFITABILITAS, RASIO SOLVABILITAS DAN FAKTOR MAKROEKONOMI TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012 – 2016) Imam Hadiwibowo; Bakti Setyadi
Jurnal Proaksi Vol. 4 No. 2 (2017): Juli - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v4i2.817

Abstract

Abstraksi : Penelitian ini dilakukan untuk mengetahui pengaruh ROA, ROE, EPS, DER, Inflasi dan Suku Bunga terhadap Harga Saham perusahaan, dimana penelitian mengambil Subjek penelitian 51 perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) menggunakan pendekatan kualitatif deskriptif dengan periode pengamatan dari tahun 2012 sampai dengan tahun 2016. Metode analisa data yang dipergunakan adalah mulai dari statistik deskriptif hingga uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel ROA, ROE, DER, EPS berpengaruh signifikan secara parsial terhadap Harga Saham, sedang variabel Inflasi dan Suku Bunga tidak berpengaruh signifikan secara parsial terhadap Harga Saham pada perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia). Selain itu diperoleh bahwa secara simultan semua variabel yang terlibat berpengaruh signifikan terhadap Harga Saham. Kata kunci: ROA, ROE, DER, EPS, Inflasi, Suku Bunga, Manufaktur
PENGARUH UKURAN PERUSAHAAN KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Food and Beverages Yang Terdaftar di Bursa Efek Indonesia 2016-2018) Siti Nuraeni; Imam Hadiwibowo
Jurnal Proaksi Vol. 6 No. 2 (2019): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v6i2.996

Abstract

Kebijakan hutang merupakan kebijakan yang diambil oleh pihak manajemen untuk memperoleh sumber pembiayaan yang diperuntukkan bagi aktivitas operasional perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kepemilikan manajerial dan profitabilitas terhadap kebijakan hutang perusahaan. Penelitian ini dilakukan pada perusahaan manufaktur sub sektor food and beverages yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Pemilihan sampel dilakukan dengan metode purposive sampling dan diperoleh sebanyak 12 perusahaan yang sesuai dengan kriteria. Teknik analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi berganda dan pengujian hipotesis penelitian dengan menggunakan program SPSS 16.0 for windows. Hasil penelitian ini menunjukan bahwa ukuran perusahaan dan kepemilikan manajerial tidak berpengaruh terhadap kebijakan hutang secara parsial, profitabilitas berpengaruh terhadap kebijakan hutang secara parsial dan ukuran perusahaan, kepemilikan manajerial dan profitabilitas berpengaruh terhadap kebijakan hutang secara simultan.
Pengaruh Reputasi Kap, Audit Tenure, Ukuran Perusahaan, Dan Rotasi Auditor Terhadap Kualitas Audit Winda Winda; Imam Hadiwibowo
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3734

Abstract

The quality of an audit report on a financial statement is very important for shareholders or other third parties in making decisions. This study aims to examine the effect of hood reputation, audit tenure, company size, and auditor rotation on the audit quality of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data used in this study were obtained from the Annual Publication Auditor Report for Manufacturing Companies for the period 2017-2021. The population of this study is 47 mining sector companies listed on the Indonesian Stock Exchange using a sample during the year under study. The analytical technique used in this study is logistic regression which aims to obtain a comprehensive picture of the relationship between variables. The analytical method used in this study consisted of descriptive statistical analysis, logistic regression analysis, overall fit model test, Nagelkerke's r square, regression model feasibility and research hypothesis testing. The results of the study partially show that the reputation of KAP has a negative effect on audit quality. Audit tenure has no effect on audit quality. Firm size has no effect on audit quality. Auditor rotation has a positive effect on audit quality. Meanwhile, simultaneously reputation, audit tenure, company size, and auditor rotation together have a significant influence on audit quality.
Pengaruh Financial Distress, Reputasi KAP, Size dan Audit Delay Terhadap Auditor Switching Hapsa Kuzaemah; Imam Hadiwibowo; Mohammad Taufik Azis
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3723

Abstract

Auditor independence is one of the main things for auditors, to maintain the level of auditor independence, the government issued regulations related to auditor rotation. The purpose of this study was to examine the effect of financial distress, KAP reputation, company size and audit delay on auditor switching. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sample used is purposive sampling. There are 75 companies that meet the sample criteria. Testing the hypothesis in this study using logistic regression analysis. Then the data that has been collected and analyzed is processed using the IBM Statistical Package for Social Sciences (SPSS) version 22 program. The test results show that financial distress has an effect on auditor switching, KAP reputation and company size have no effect on auditor switching, while audit delay has an effect on auditor switching. Taken together financial distress, KAP reputation, company size and audit delay on auditor switching.  
Co-Authors Alyaa Herdina, Trizka Anisa Fauzi Aprilia, Restia Azis, Mohammad Taufik Azis, Muhammad Taufik Bakti Setyadi Bhenu Artha Bhenu Artha Cahyaningrum, Chelsie Cika Vanny Dahlia, Ake Deliyanti, Tria Desy Lusiyana, Desy Dewi Yulianty, Puspa Dewi, Vinda Auralia Kesuma Diah Retnowati Erwin Saraswati Faldi Ibrahim Hapsa Kuzaemah Haryani Anggraeni Ibrahim, Faldi Iis Istianah Jufri, Ali Khalifah Nurjannah Kristian Lilik Purwanti Limarty, Dwi Maeti Maeti Mohamad Taufik Azis Mohammad Djadjuli Murdijaningsih, Tjahjani Nadhiya Shabrina Isalati Niken Permata Sari Nopita Nopita Nur Kholis Nurjannah, Khalifah Oktavia Friscilawati, Rizky Olivia Angie, Silvi Pebi Kurniawan Putri Amelia Qodriah, Sari Laelatul Romaningsih, Ratu Siti Ronald Swarea Rae Runeti SAFITRI, NABILA Shabrina Isalati, Nadhiya Sinta Manggala Siti Nuraeni Sukma Dwi Yanti Taufik Azis, Mohammad Tiana Putri, Inggit Trizka Alyaa Herdina Trizka Alyaa Herdina Vanny, Cika Winda Winda Yulia, Nakhla Yuliah Yulianty, Puspa Dewi Zakiyyah, Zakiyyah Zunfani, Rita Mutiara