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All Journal Jurnal Akuntansi & Auditing Indonesia Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Bisnis 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

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PENGARUH FAKTOR FINANSIAL DAN NON FINANSIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Wanda Saputri, Gita Oktaviany; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.119 KB)

Abstract

This research aims to examine the effect of financial factor and non-financial factor on earnings management. The financial factor of this study are explained using free cash flow and financial distress. The non-financial factor of this study is explained using employee diff. This study uses earnings management as dependent variable, independent variable used in this study are free cash flow, financial distress, and employee diff. Agency Theory and Attribution Theory are adopted to construct the hypotheses.This study use secondary data from annual reports and financial statements on  manufacturing companies listed on Indonesia Stock Exchange during 2013-2015. This sampling method used is purposive sampling. Total sample in this study are 230 data samples. This sutdy uses multiple regression analysis method to examine the effect of free cash flow, financial distress, and employee diff on earnings management.The result of this study indicate that free cash flow, financial distress, and employee diff had positive significant effect on earnings management.
PENGARUH KUALITAS FRAUD BRAINSTORMING SESSIONS TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD DI LAPORAN KEUANGAN (Studi Empiris pada KAP di Semarang) Laksana, Anggit Chandra; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and determine the effect of fraud brainstorming sessions quality on the auditor's ability to detect fraud in financial statements. The sample used in this study was the auditor who worked on KAP in Semarang with a total of 68 respondents from 13 KAP. This study uses primary data in the form of answers to questionnaires given to respondents and uses purposive sampling method in the process of sampling. The analysis technique used in testing hypotheses is linear regression analysis. The results of this study indicate that the quality of fraud brainstorming sessions has a significant positive effect on auditor's ability to detect fraud in financial statements. This research shows that the higher the quality of fraud brainstorming sessions will increase the auditor's ability to detect fraud in financial statements.
ANALISIS KEGUNAAN LAPORAN KEUANGAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI DI PASAR MODAL INDONESIA TARMIZI ACHMAD
Jurnal Bisnis dan Akuntansi Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1595.995 KB) | DOI: 10.34208/jba.v5i2.562

Abstract

One of the major objectives of financial statements is to supply financial information to user of financial information for decision making. This information should represent all of transactions and events that have happened in particular firms during one accounting period. Therefore, disclosure all of financial information relevant to a reporting company in financial statements is an important aspect of financial accounting.This research is undertaken to investigate whether accounting information presented by the Indonesian public companies still countains the qualities of relevance (Feedback, predicitive, and timeliness). This study also investigates how long should the financial statement can be accepted by users so that it did not lose its relevancy.Four group os users (investors, creditors, trustees, and stock and share brokers) are surveyed with a mailed questionnaires. The answered questionnaire, then, are analyzed by using statistical tests.The result of the data analysis show that the financial statements published by mostly by mostly Indonesian Public companies tends to produce irrelebant accounting information. This study also finds that the period between two and three months is mostly preferred by users of financial statements so that they did not lose their relevancy.
DEWAN KOMISARIS DAN TRANSPARANSI: TEORI KEAGENAN ATAU TEORI STEWARDSHIP? Tarmizi Achmad
Jurnal Keuangan dan Perbankan Vol 16, No 1 (2012): January 2012
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.619 KB) | DOI: 10.26905/jkdp.v16i1.1041

Abstract

This paper examined the impact of the board of commissioners on voluntary disclosures provided by listed firmsin Indonesia for the period of year 2004 to 2010. The board of commissioners were characterized by boardcomposition, board size, board role and board intensity. Voluntary disclosure was proximate by an aggregateddisclosure score of non-mandatory, non-financial and financial information. The results indicated that boardsize, board intensity (number of board meetings), or board role (number of audit committe members) was significantlyand positively related to the extent of voluntary disclosure as predicted by the agency theory, while boardcomposition (number of insiders) was significantly and negatively related to the extent of voluntary disclosure aspredicted by the stewardship theory. The result showed that independent board members did not conduct theirmonitoring function on management effectively. Alternatively, insiders were involved in operating firms activities.This phenomena might be because most firms were owned by family that tended to appoint the board andmanagement team based on the family ties. Hence, using the stewardship theory was more appropriate to analyzethe boards composition than that of using the agency theory.
Pengaruh Kualitas Audit dan Auditor Switching terhadap Kecurangan Pelaporan Keuangan: Kepemilikan Institusional sebagai Variabel Moderating Tarmizi Achmad
Jurnal Akuntansi dan Bisnis Vol 18, No 2 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.62 KB) | DOI: 10.20961/jab.v18i2.380

Abstract

This study aims to examine the effect of audit quality and auditor switching on fraudulent financial reporting. This study also examined the effect of institutional ownership as a moderating variable in the relationship of audit quality and auditor switching to fraudulent financial reporting. The population of this research is all companies listed on the Indonesia Stock Exchange in 2010-2017. Based on purposive sampling produced a sample of 40 companies with a total of 320 observations. The results of hypothesis testing with the software program Eviews 10.0 indicate that there is a positive significant influence between auditors switching to fraudulent financial reporting. Furthermore, the results of this study prove that institutional ownership is able to weaken the relationship auditor switching to fraudulent financial reporting. The results of the subsequent research show that there is no negative significant influence between audit quality on fraudulent financial reporting and institutional ownership that is not able to strengthen the relationship of the audit quality to fraudulent financial reporting.Penelitian ini bertujuan untuk menguji pengaruh kualitas audit dan auditor switching terhadap kecurangan pelaporan keuangan. Penelitian ini juga menguji pengaruh kepemilikan institusional sebagai variabel pemoderasi pada hubungan kualitas audit dan auditor switching terhadap kecurangan pelaporan keuangan. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2017. Berdasarkan purposive sampling menghasilkan sampel sebanyak 40 perusahaan dengan total 320 observasi. Hasil uji hipotesis dengan program software Eviews 10.0 menunjukkan bahwa terdapat pengaruh signifikan positif antara auditor switching terhadap kecurangan pelaporan keuangan. Selanjutnya, hasil penelitian ini membuktikan bahwa kepemilikan institusional mampu memperlemah pada hubungan auditor switching terhadap kecurangan pelaporan keuangan. Hasil penelitian selanjutnya menunjukkan tidak terdapat pengaruh signifikan negatif antara kualitas audit terhadap kecurangan pelaporan keuangan dan kepemilikan institusional juga tidak mampu memperkuat pada hubungan kualitas audit terhadap kecurangan pelaporan keuangan.
THE DETERMINANTS OF CORPORATE COMMUNITY CONTRIBUTIONS: SOME INSIGHTS FROM INDONESIAN FIRMS Tarmizi Achmad; Faisal Faisal
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 1 (2013)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol17.iss1.art6

Abstract

Penelitian ini menginvestigasi faktor-faktor yang mempengaruhi praktik filantropi (philantrophy/community contributions/giving) di Indonesia, dengan menggunakan dua perspektif teori, stakeholder dan legitimasi teori. 41 perusahaan publik yang pada periode tahun 2008-2011 digunakan sebagai sampel. Hasil penelitian ini menunjukkan bahwa tipe kepemilikan dan industri mempunyai pengaruh yang signifikan terhadap jumlah rupiah filantropi yang diberikan perusahaan. Lebih jauh, hasil ini menyatakan bahwa Badan Usaha Milik Negara (BUMN) dan perusahaan-perusahaan dalam sektor industri high-profile lebih banyak terlibat dalam aktivitas filantropi (community contributions). Hasil penelitian ini memberikan kontribusi yang signifikan terhadap literatur terkait determinan-determinan aktivitas filantropi (community contributions).Kata kunci: community contributions, kepemilikan, industri, stakeholder, legitimasi, Indonesia
THE INFLUENCE OF INTERNAL AND EXTERNAL CORPORATE GOVERNANCE MECHANISMS TOWARDS AGENCY COST IN INDONESIA Fanny Dinda Aditya; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyse the influence of internal and external corporate governance mechanisms towards agency cost in Indonesia by analysing the managerial ownership, board of commissioners, managerial compensation, auditor size, audit fees and agency cost.The population in this study consist of all banking industry in Indonesia for the period 2017 to 2019. Sample determined with purposive sampling method. The data is obtained from Indonesia Stock Exchange (IDX). The analysis technique used in this research is multiple linear regression using SPSS Statistics 26.The results of the analysis show that simultaneously, the five independent variables which include managerial ownership, board of commissioners, managerial compensation, auditor size, audit fees are significantly influence to agency cost. Partially, managerial compensation and auditor size have negative significant effect on agency cost, while managerial ownership, board of commissioners, and audit fees did not influence agency cost.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Bregas Wirotomo; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.684 KB)

Abstract

This study aims to analyze the application of corporate governance as an independent variable to the audit report as a dependent variable.This study uses secondary data obtained from CGPI reports. This study used 83 companies replicated in the implementation of good corporate governance conducted by The Indonesian Institute for Corporate Governance (IICG) in the form of rating of Corporate Governance Perception Index (CGPI) and listed on the Stock Exchange 2012-2016. This research used purposive sampling method. The statistical technique used in this study is multiple regression.The results obtained from this study indicate good corporate governance, having a negative significance in the lag audit report.
ANALISIS PENGARUH REPUTASI ORGANISASI DAN KINERJA KEUANGAN TERHADAP KONTRIBUSI ORGANISASI NIRLABA Dara Ayu Ning Cahya Islami; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of reputation and financial performance to nonprofit contributions. Reputation as an independent variable measured by the age and the size of the non-profit organization, while financial performance is proxy through fiscal performance, public support, and program efficiency. For the independent variables, this study used total contributions acquired by non-profit organizations.This study tested using OLS regression with balanced panel data. The population of this study is all nonprofit organization in Indonesia in 2010-2014, with a sample of 15 non-profit organizations selected by using purposive random sampling. The criteria used in selecting the sample are a nonprofit organization that has a complete financial statement of 2010-2014 and presenting in Rupiah currency.The empirical results of this study indicate that the size of the organization and program efficiency have a positive influence to nonprofit contributions. By contrast, public support has a negative influence to the nonprofit contributions. While the age of the organization and fiscal performance did not influence the nonprofit contributions.
ANALISIS PENGARUH KOMPETISI INDUSTRI TERHADAP PENGUNGKAPAN SEGMEN OPERASI PERUSAHAAN Muhammad Naufal Noor Hakim; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study to analyse and provide empirical evidence regarding relationship between industry competition and operating segment disclosure, with firm size, leverage, and profitability as control variables, based on proprietary cost theory stated by Verrecchia that in the absence of these costs, companies are incentive to voluntarily disclose relevant information to the market in order to reduce information asymmetry. Consistent with previous research that the level of segment disclosure will be tested using a disclosure index based on the mandatory requirement of Pernyataan Standar Akuntansi Keuangan (PSAK) 5 Revised 2009 operating segments. Data of this study were obtained from financial and annual report that drawn from Indonesian Stock Exchange     (IDX) site. The population in this study was 135 manufacture companies registered from 2011 to 2015. The sampling method in this study using purposive sampling method and obtain 434 final sample. The analytical tool in this study is multiple regression analysis and one way annova. The results show that the average level of disclosure of operating segments manufacture companies listed on Indonesian Stock Exchange in 2011 to 2015 was 59,3% ranging from 20,8% to 91,7%. The results of this stud found that industry competition, company size, leverage, and profitability had a positive significant relationship to company’s operating segments disclosure, but in one way annova found that companies with lowest competition industry made higher disclosure of operating segments compared to highest competition industry. This results can certainly give description that operating segment disclosure influenced by the characteristics that are used as variables in this study.
Co-Authors Adzra Fajriani Anggun Budiarti Arum Hamudiana Bregas Wirotomo Dara Ayu Ning Cahya Islami Ega Briantono FAISAL Fanny Dinda Aditya Khairani Erlien Nurliasari Laksana, Anggit Chandra Laras Shatiti Maharani Cegy Larasati Mikhael Christopel Purba Muhammad Naufal Noor Hakim Pandu Dewanata Puji Harto Ruli Aprilianto Wahyu Kusumaningrum Wanda Saputri, Gita Oktaviany Warno Warno Wulan Oktaviani Yanto Hans Pratama Yulina Masyrifatun Nisa’ Yunike Nadya Pitaloka Santoso