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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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Journal : Diponegoro Journal of Accounting

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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

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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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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.
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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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

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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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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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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.
PENGARUH AUDIT TENURE, AUDIT FEE, TEKANAN WAKTU, TEKANAN KLIEN DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT PADA KAP SEMARANG Yunike Nadya Pitaloka Santoso; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to examine the affect of audit tenure, audit fees, time pressure, client pressure and task complexity on audit quality. This research is conduted by auditor who worked on Public Accountant Firm at Semarang City. There are five hypotheses in this research, the affect of audit tenure, audit fees, time pressure, client pressure, and task complexity on audit quality. This research uses primary data that is obtained from distribution result of questionnaires to Public Accountant Firm at Semarang City. Purposive sampling method is used in this research. This research uses data analysis techniques with descriptive statistical tests, instrument testing, classic assumption tests, and hypothesis testing. The result of this research shows that audit tenure didn’t affect on audit quality. Audit fees affect on audit quality. Time pressure affects negatively on audit quality. Client pressure has significant positive effects on audit quality. Task complexity affects positively on audit quality.
A COMPARATIVE STUDY OF BANK SOUNDNESS METHODS TO CORPORATE VALUE (Commercial Banks Listed on Indonesia Stock Exchange For 2017-2018 Period)) Maharani Cegy Larasati; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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In this study, the author wants to compare the bank soundness methods, namely the CAMELS and RGEC methods, by using corporate value as the performance indicator. This study uses 10 variables consisting of CAR, EAQ, OCOI, ROE, LDR, BETA which are the ratios of the CAMELS method, NPL, IRR, NIM, ROA, namely the ratios of the RGEC method, and Tobin’s Q ratio to calculate the corporate value.The population of this study is all commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2017-2018 period. The sample was selected by using a purposive sampling method. This study has a total sample of 45 companies. The analysis technique in this study uses multiple regressionThe results of this study indicate that the OCOI and ROE ratios in the CAMELS method have a positive and significant effect on corporate value. In contrast, the NPL, IRR, and ROA ratios on the RGEC method also have a positive and significant effect on corporate value. From the results shown in this study, the author concludes that the RGEC method is more accurate and suitable for predicting the corporate value.
Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan dengan Kualitas Corporate Governance sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2012-2014) Pandu Dewanata; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of the tax planning on firm value. Independent variables that used in this research is tax planning as measured by ETR ratio. While the dependent variable is firm value measure with Tobins’Q . This research is the development of research conducted by (Nanik Lestari, 2014) the differences are measurement of tax planning, firm value and samples that used. This study specifically illustrates the tax planning and its influence on firm value. The population in this study is taken from 200 manufacturing companies listed in Indonesia Stock Exchange during 2012 to 2014. The sampling method is using purposive sampling method and obtained sample of 67 manufacturing companies. The results of this study indicate that there is a positive correlation between tax planning that is proxied by ETR ratio and firm value proxied by Tobins’Q. Corporate governance as moderating variable strengthten the correlation between tax planning and firm value The implication stated that corporate governance affect manufacturing company which make the practice of tax planning legally becomes reason for management for increasing prosperity both firm and stakeholders
PENGARUH LOCUS OF CONTROL, LOVE OF MONEY, DAN GENDER TERHADAP PERSEPSI MAHASISWA MENGENAI ETIKA PROFESI AKUNTAN Ega Briantono; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to examine the influence of locus of control, love of money, and gender on students’ perception of professional accounting ethics. Samples whose data are used in this study were obtained using pusposive sampling method with the criteria determined were respondents have taken the Business Ethics course. The sample obtained were undergraduate Accounting students of Diponegoro University and Semarang State University, totaled 77 people. The data were analyzed with descriptive statistics and classical assumption test. The hypothesis is tested using regression. That processes were assisted with IBM SPSS Statistics 21 computer software. The empirical results of this study indicate that external locus of control have negatively influenced the students’ perception of professional accounting ethics, love of money have positively influenced the students’ perception of professional accounting ethics, and gender orientation haven’t significantly influenced the students’ perception of professional accounting ethics.
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