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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 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 DIMASEJATI:Jurnal Pengabdian Kepada Masyarakat
Hadiwibowo, Imam
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Cirebon
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH KONSERVATISME, UKURAN PERUSAHAAN, DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA Oktavia Friscilawati, Rizky; Hadiwibowo, Imam; Taufik Azis, Mohammad
Accounting UNIPA - Jurnal Akuntansi Vol 3 No 1 (2024): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/accounting.v3i1.226

Abstract

Penelitian ini dilakukan bertujuan untuk menguji apakah konservatisme, ukuran perusahaan dan Investment opportunity set dapat mempengaruhi kualitas laba pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023 dengan jumlah sebanyak 31 perusahaan. penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif, dengan menggunakan teknik purposive sampling. Terdapat 16 perusahaan yang memenuhi kriteria sampel, diamati selama 5 tahun, sehingga terdapat 80 sampel. Data skunder diperoleh dari laporan keuangan perusahaan yang diakses melalui website www.idx.co.id. Metode yang di aplikasikan adalah regresi linier berganda menggunakan aplikasi EViews 8. Hasil penelitian menunjukkan bahwa konservatisme akuntansi tidak memberikan pengaruh yang signifikan terhadap kualitas laba, meskipun konservatisme akuntansi dirancang dengan tujuan untuk meningkatkan kualitas laporan meskipun konservatisme akuntansi dirancang dengan tujuan untuk meningkatkan kualitas laporan keuangan, namun pengaruhnya terhadap kualitas laba menjadi terbatas karena manajemen masih dapat melakukan tindakan yang mempengaruhi laba secara sepihak (opportunistic). Namun demikian, ukuran perusahaan menunjukkan dampak negatif yang signifikan terhadap kualitas laba, menandakan bahwa semakin besar perusahaan, semakin rumit struktur organisasinya yang mungkin mempengaruhi kualitas pelaporan keuangan. Sebaliknya, Investment Opportunity Set (IOS) berdampak positif secara signifikan terhadap kualitas laba, menunjukkan bahwa perusahaan dengan kesempatan investasi yang tinggi cenderung menghasilkan laporan keuangan yang lebih baik.
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.  
PENGARUH CASH FLOW, NET WORKING CAPITAL, FIRM SIZE, DAN LEVERAGE TERHADAP CASH HOLDING Dwi Yanti, Sukma; Muhammad Taufik Azis; Imam Hadiwibowo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1118

Abstract

Cash Holding has an important role for every company to determine the level of company liquidity. This study aims to determine the effect of Cash Flow, Net working Capital, Firm Size, and Leverage on Cash Holding. Empirical study of this research on consumer goods industrial sector companies listed on the Indonesia Stock Exchange. The research period used is 2017-2021. The sample was selected by purposive sampling method. Based on the existing criteria, 34 companies became the research sample. The data used in this study is secondary data, namely audited financial statements obtained from the website www.idx.co.id. The method used in this study is a quantitative method. The data analysis technique used is multiple linear regression analysis using SPSS software version 20. The results of this study prove that Cash Flow and Net Working Capital can be used as a reference that has a positive impact on Cash Holding, while Firm Size and Leverage have no impact on Cash Holding Company.
Determinan Return Saham dengan Profitabilitas sebagai Variabel Intervening Hadiwibowo, Imam; Saraswati, Erwin
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.22311

Abstract

Latar Belakang: Di tengah krisis pandemi COVID-19, jumlah investor yang tertarik berinvestasi dengan modal minim meningkat, meskipun sering tanpa melakukan riset yang mendalam. Kemajuan teknologi dan perkembangan pesat pasar modal, yang difasilitasi oleh banyaknya platform transaksi online, memudahkan proses investasi yang mendorong lebih banyak orang untuk berinvestasi, yang potensial berkontribusi pada kemajuan ekonomi negara. Investasi dianggap sebagai strategi penting untuk memenuhi kebutuhan masa depan dan mencari keuntungan. Tujuan: Tujuan dari penelitian ini adalah untuk menguji dan mendapatkan bukti empiris pengaruh Debt to Equity Ratio (DER) dan Earning per Share (EPS) terhadap return saham, dan mempertimbangkan variabel profitabilitas sebagai variabel Intervening.Metode Penelitian: Penelitian ini menggunakan sampel 50 perusahaan makanan dan minuman dan Perusahaan Industri Rokok dari tahun 2020 – 2023. Data Penelitian ini diolah menggunakan alat analisis eviews12. Analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, dan path analysis.Hasil Penelitian: Hasil Penelitian menunjukkan bahwa DER dan EPS tidak berpengaruh terhadap return saham, DER berpengaruh negatif terhadap profitabilitas, EPS berpengaruh positif terhadap profitabilitas, profitabilitas tidak berpengaruh terhadap return saham, dan profitabilitas tidak mempu memediasi pengaruh DER dan EPS terhadap return saham perusahaan makanan dan minuman dan perusahaan sektor rokok tahun 2020 – 2023.Keaslian/Kebaruan Penelitian: Kebaruan penelitian ini terletak pada analisis bagaimana profitabilitas perusahaan berperan sebagai variabel intervening antara berbagai determinan dengan return saham. Penelitian yang menggabungkan variabel intervening ini dapat memberikan wawasan baru tentang mekanisme internal yang mempengaruhi return saham, yang tidak sepenuhnya dijelaskan oleh penelitian - penelitian sebelumnya.
Niat Mahasiswa dalam Mengadopsi Cloud Accounting di Era Digital: Analisis dengan Model UTAUT Azis, Muhammad Taufik; Hadiwibowo, Imam
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 3 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i3.28184

Abstract

Latar Belakang: Adopsi teknologi cloud accounting menjadi isu strategis dalam era digitalisasi pendidikan tinggi, khususnya di kalangan mahasiswa akuntansi. Meskipun teknologi ini menawarkan berbagai kemudahan, adopsinya belum merata, sehingga perlu dianalisis faktor-faktor yang memengaruhi niat perilaku mahasiswa dalam menggunakannya.Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh Performance Expectancy, Effort Expectancy, Regulatory Support, dan Security terhadap Behavioral Intention mahasiswa dalam mengadopsi cloud accounting, serta menguji peran moderasi Digital Literacy.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan model Unified Theory of Acceptance and Use of Technology (UTAUT) yang dimodifikasi. Data dikumpulkan melalui kuesioner daring dari 290 mahasiswa akuntansi aktif di wilayah Cirebon, Kuningan, Majalengka, dan Indramayu, kemudian dianalisis menggunakan metode Partial Least Square Structural Equation Modeling (PLS-SEM).Hasil Penelitian: Hasil menunjukkan bahwa Effort Expectancy dan Security berpengaruh positif signifikan terhadap niat perilaku mahasiswa. Sebaliknya, Performance Expectancy berpengaruh negatif signifikan, sedangkan Regulatory Support tidak berpengaruh signifikan. Digital Literacy memoderasi secara selektif: memperkuat pengaruh Security namun memperlemah pengaruh Effort Expectancy terhadap niat perilaku. Tidak terdapat efek moderasi pada hubungan Performance Expectancy dan Regulatory Support.Keaslian/Kebaruan Penelitian: Penelitian ini pengembangan teori UTAUT dalam konteks pendidikan tinggi dengan memasukkan Digital Literacy sebagai variabel moderator. Temuan ini memberikan implikasi praktis bagi pengembang teknologi, institusi pendidikan, dan regulator dalam mendorong adopsi cloud accounting secara lebih efektif di kalangan mahasiswa.
Hexagon Fraud: Deteksi Kecurangan Laporan Keuangan Pada Bumn Periode 2018 – 2023 Ratu Siti Romaningsih; Imam Hadiwibowo; Mohammad Taufik Azis
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.6672

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kecurangan dalam laporan keuangan dengan menerapkan analisis fraud hexagon, yang mempertimbangkan enam faktor: stabilitas keuangan, pengawasan yang tidak efektif, rasio total akrual terhadap total aset, pergantian direktur, dualitas CEO, dan kerja sama dengan proyek pemerintah. Sampel penelitian ini diambil melalui metode purposive sampling, mencakup perusahaan BUMN yang terdaftar di Bursa Efek Indonesia selama periode 2018-2023. Metode yang digunakan adalah kuantitatif dengan analisis regresi logistik. Dengan mempertimbangkan variasi hasil dan fenomena kecurangan serta keterbatasan penelitian sebelumnya, studi ini menganalisis faktor-faktor yang mempengaruhi kecurangan dalam laporan keuangan. Hasil penelitian menunjukkan bahwa stabilitas keuangan, rasio total akrual terhadap total asett, dan pergantian direksi memiliki pengaruh positif terhadap kecurangan dalam laporan keuangan.
Upaya Meningkatkan Kreativitas Anak dengan Memanfaatkan Limbah Daun Kering Menjadi Sebuah Karya Seni Kolase Zakiyyah Zakiyyah; Putri Amelia; Imam Hadiwibowo
Dimasejati: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2023)
Publisher : Universitas Islam Negeri Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/dimasejati.v5i1.13484

Abstract

EFFORTS TO INCREASE CHILDREN'S CREATIVITY BY UTILIZING DRY LEAF WASTE TO BECOME A COLLAGE ARTWORK. Indonesia is a tropical country that only has two seasons, namely Dry and Rainy. During the dry season the weather was hot and many of the trees whose leaves had fallen were blown by the wind so that they were scattered everywhere. And the lack of public awareness of this dry leaf wasted which can interfere with the scenery and roads. The Collaborative KKM program is implemented to contribute to the community in processing and utilizing dried leaf waste into a valuable work of art, in this case carried out in the village of Ciledug Kulon, Ciledug District, Cirebon City. The methode used in this Collaborative KKM activity is collage, which is a two-dimensional work of art where the way of making it is by attaching dry leaves using glue to form an image of work of art. This KKM activity produces products from the results of utilizing dried leaf waste in the form of works of art that can be used as wall decorations
Profitability, Leverage, and Tax Avoidance: Evidence from Earnings Management Sekar Martania Nurhayati; Gianifa Zahra Salsabhila; Imam Hadiwibowo
Jurnal Proaksi Vol. 13 No. 3 (2026): 13 No. 3 (2026): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i3.8581

Abstract

Main Purpose - This study aims to examine the effects of profitability, leverage, and tax avoidance on earnings management in insurance subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Method - This study employs a quantitative approach using secondary data from annual financial statements. Purposive sampling yielded six companies with 30 observations. Earnings management is measured using discretionary accruals based on the Modified Jones Model, profitability using ROA, leverage using DAR, and tax avoidance using CETR. The data were analyzed using multiple linear regression with SPSS 27. Main Findings - The results show that profitability has a positive effect on earnings management, as higher profits may encourage management to maintain performance. Meanwhile, leverage and tax avoidance have no significant effect, as they do not exert sufficient pressure on management to engage in earnings management. Theory and Practical Implications - The findings indicate that agency theory can explain the relationship between profitability and earnings management but does not fully explain the effects of leverage and tax avoidance. Companies should strengthen earnings-reporting oversight, particularly when profitability increases, to ensure reliable financial information. Novelty - This study examines profitability, leverage, and tax avoidance in insurance subsector companies characterized by reporting involving estimates, technical reserves, and claim liabilities, providing empirical evidence of their relationship with earnings management.
The Influence of Environmental Management Systems, Eco-Efficiency, and Media Exposure on Carbon Emission Disclosure: Evidence from Indonesian Energy Companies Retno Wulandari; Imam Hadiwibowo; Mochammad Fachrul Riztin
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 2 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.2.2026.242-255

Abstract

This study aims to examine the effect of Environmental Management System (EMS), environmental performance, and media exposure on Carbon Emission Disclosure (CED) in energy sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This study uses a quantitative approach with panel data regression analysis. The research sample is selected using a purposive sampling method, resulting in 25 energy sector companies with 100 observation data points. Data analysis is conducted using the Fixed Effect Model through EViews 12 software. The results show that EMS has a positive and significant effect on carbon emission disclosure, indicating that the implementation of environmental management systems encourages companies to increase carbon emission transparency. Meanwhile, environmental performance and media exposure do not have a significant effect on carbon emission disclosure. Among the control variables, firm age has a significant effect, while firm size and profitability do not show a significant influence. The research model simultaneously demonstrates a significant effect on carbon emission disclosure. This study concludes that environmental management systems play an important role in encouraging corporate environmental transparency and contributes to strengthening the application of legitimacy theory in explaining carbon emission disclosure practices in Indonesia’s energy sector.
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), INTELLECTUAL CAPITAL, DAN SALES GROWTH TERHADAP KINERJA KEUANGAN Tria Deliyanti; Imam Hadiwibowo; Mohammad Taufik Azis
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.407

Abstract

This research aims to examine the effect of Environmental Social Governance (ESG), Intellectual Capital (IC), and Sales Growth on the financial performance of non-financial companies listed on the IDX ESG Leaders in 2020-2023. The research method uses a quantitative approach with secondary data from annual financial reports and sustainability, and uses purposive sampling with a sample of 15 companies. Data analysis techniques include normality, multicollinearity, heteroscedasticity, and panel data regression tests with chow and hausman tests. The results showed that ESG has no significant effect on financial performance, while IC has a significant positive effect, and Sales Growth has no significant effect. The implication of this study is that companies need to focus on managing Intellectual Capital to improve financial performance, while ESG implementation and sales growth require a more mature strategy to have a positive impact on financial performance. This indicates that while ESG practices are important for long-term sustainability, and sales growth is an indicator of business expansion, their influence on financial performance can vary and is not always significant without proper management.
Co-Authors Alyaa Herdina, Trizka Anisa Fauzi Aprilia, Restia 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 Dwi Yanti, Sukma Erwin Saraswati Erwin Saraswati Faldi Ibrahim Gianifa Zahra Salsabhila Hapsa Kuzaemah Haryani Anggraeni Ibrahim, Faldi Iis Istianah Jufri, Ali Khalifah Nurjannah Kristian Lilik Purwanti Limarty, Dwi Maeti Maeti Mochammad Fachrul Riztin Mohamad Taufik Azis Mohammad Djadjuli Mohammad Taufik Azis 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 Ratu Siti Romaningsih Retno Wulandari Ronald Swarea Rae Runeti SAFITRI, NABILA Sekar Martania Nurhayati Shabrina Isalati, Nadhiya Sinta Manggala Siti Nuraeni Sukma Dwi Yanti Tiana Putri, Inggit Tria Deliyanti Trizka Alyaa Herdina Trizka Alyaa Herdina Vanny, Cika Winda Winda Yulia, Nakhla Yuliah Yulianty, Puspa Dewi Zakiyyah, Zakiyyah Zunfani, Rita Mutiara