Imam Ghozali

Diponegoro University | UNDIP · Faculty of Economics

This research aims to test and analyze the influence of the six elements of the Hexagon Model of Fraud, which include pressure, capability, collusion, opportunity, rationalization, and ego on fraudulent financial statements. This research also tests and analyzes the role of the Audit Committee as a moderating variable on the factors determining the...

Fertilizer is one component that is really needed by farmers, to maintain soil fertility and increase production results from their agriculture. So, it is not surprising that the need for fertilizer for farmers in Indonesia is very high. The government continues to encourage efficient use of fertilizer through appropriate pricing policies, procurem...

Car rental is a business that provides car rental services to parties in need, both individuals and companies, usually ranging from a few hours to a few days. However, many car rental service providers experience several problems, such as a lack of vehicle monitoring, difficulty for renters to obtain information on car availability and data archive...

Previous research has examined the relationship between ESG disclosure and firm value, but it has yet to fully explain how the former can increase the latter. Thus, the current study aims to fill the research gap by analyzing the relationship between ESG disclosure and firm value with competitive advantage as a mediating variable. This research was...

Abstrak−Penelitian ini bertujuan untuk mengembangkan sistem prediksi pendapatan panen jeruk yang mengintegrasikan teknologi sortasi berbasis warna dan analisis data berbasis rule. Dengan meningkatnya permintaan akan jeruk di Indonesia, efisiensi dan akurasi dalam proses sortasi dan prediksi pendapatan menjadi sangat penting. Sistem yang dikembangka...

Purpose The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model. Design/methodology/approach Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random samp...

The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion (total board of commissioners who have multiple positions), opportunity (ineffective monitoring),...

This study aims to examine the effect of audit committee characteristics on CSRD in manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019. In addition, this study also examines whether there is an effect of risk management as a mediating variable in the relationship between audit committee characteristics an...

This study aims to analyze financial accountability based on the regulation as a moderating effect of fiscal decentralization on fraud rates in local government financial management. Regulatory accountability consists of financial reporting accountability, accountability of the government internal control system, accountability compliance with legi...

This study aimed to predict the JKII (Jakarta Islamic Index) price as a price index of sharia stocks and predict the loss risk. This study uses geometric Brownian motion (GBM) and Value at Risk (VaR; with the Monte Carlo Simulation approach) on the daily closing price of JKII from 1 August 2020–13 August 2021 to predict the price and loss risk of J...

This study aims to determine the effect of the bid-ask spread on earnings management and good corporate governance (GCG) as moderating variables. The research method used is a quantitatively descriptive research method that aims to examine the effect of bid-ask spread on the earning management moderated by GCG. The population in this study are bank...

This study aims to detect fraudulent financial reporting using hexagon fraud analysis, including seven factors: financial stability, external pressures, ineffective monitoring, auditor changes, change in director, arrogance, and collusion. The subject of this research is a public company consolidated audit report of state-owned enterprises. The exi...

Water is an important component for living on Earth, the presence of fresh water on land makes humans think long term to anticipate the worst possibility in the future, drought. Freshwater currently available has several uses, such as for toilets and kitchen needs, specifically for kitchen needs, the water consumed must be processed, so that the mi...

The purpose of this paper is to examine the most significant determinants of the intellectual capital of manufacturing firms in Indonesia. Furthermore, using a regression model, it investigates whether the models proposed can provide the same explanation in Europe as in Indonesia. Multiple regression models were used during this study. Ten variable...

This research aimed to analyze the effect of corporate social responsibility (CSR) on firm value and how the normative pressure moderates this relationship. The companies studied included 105 companies listed on the Indonesia Stock Exchange (IDX) in 2016–2018. Researchers determined these samples using purposive sampling. The results of the study s...

This paper is intended to explore the manifestation of attributes in reflecting audit quality as set by International Auditing and Assurance Standard Board (IAASB). This research focuses on the attributes of Input-Process-Output factors for engagement (auditor) and firm (public accounting firm) level. The input factors considered are: values, ethic...

Tingginya permintaan konsumen terhadap kebutuhan kendaraan bermotor dan minimnya informasi lahan parkir kosong di pusat perbelanjaan, gedung-gedung perkantoran serta lembaga pendidikan khususnya pada kendaraan roda empat, menjadi permasalahan utama untuk dibangunnya sebuah sistem parkir cerdas yang dapat memberikan kenyamanan dan keamanan. Hal ini...

Kota Jepara yang terletak di pesisir pantai, memberikan kota Jepara banyak sekali objek wisata pantai. Letak geografis yang berbeda dari setiap pantai menyebabkan perbedaan karakteristik yang berbeda pula pada setiap pantai di Jepara. Contohnya ada beberapa pantai dengan pasir hitam, pasir putih, bebatuan karang hingga lumpur. Serta di jepara pula...

The development of the world capital market and especially in Indonesia from the beginning of 2020 is very gloomy. It happened because since the end of December 2019 the Covid-19 pandemic occurred which caused panic among capital market players so that the Composite Stock Price Index (JCI) until at the end of March 2020 had fallen by-36.67%. There...

ABSTRACT The Covid-19 pandemic which began at the end of 2019, it turned out to be very influential in the significant decline in share prices. It can be seen from the Composite Stock Price Index (IHSG) until mid-March 2020, which has fallen by 37% and the average share price of 669 issuers has decreased by 38%. For investors who have been tested o...

The Covid-19 pandemic which began at the end of 2019, it turned out to be very influential in the significant decline in share prices. It can be seen from the Composite Stock Price Index (IHSG) until mid-March 2020, which has fallen by 37% and the average share price of 669 issuers has decreased by 38%. For investors who have been tested or success...

This research aimed to examine the effect of environment uncertainty risk on managerial performance and to analyze the moderation of the environment of management accounting system to the effect of environment uncertainty risk on managerial performance. Research population includes manufacture firms listed in Indonesia Stock Exchange 2019. The samp...

The purpose of this study is to examine the risk factors that influencing financial statement fraud. Especially, it examines the influence of rationalization, pressure, and opportunity on the fraudulent financial statements and also examines the interaction effect of industry risk and company size on the relationship between rationalization, pressu...

The purpose of the community service is to provide training and use IT. Partners in this activity are UKM Cipto Logam. The training stages used are the observation and interview stage, the stage of IT application, the stage of training and mentoring for the use of IT, the stage of collaboration with the government, and the stage of monitoring and e...

This research focuses on investor decision making on information provided by the company. Belief-adjustment models emphasize the order of presentation of information. Order effects occur when decisions made by individuals differ after receiving evidence in a different order. In order of evidence, the characteristics of the evidence are mixed betwee...

Purpose: The purpose of this study is to analyze the relationship between Rationalization and Financial Pressure on Asset Misappropriation Tendency by mediating Opportunity in the Indonesian government sector based on the Fraud Triangle perspective. Methodology: The Population of this study was Indonesian government employees. The Sample method was...

The increasing population from year to year raises the problem of population density. The population density of the Kudus Distric from 2010 to 2014 increases in quality every year. Recorded in the Central Bureau of Statistics in 2010 the population density (Soul Per Km2) around 1833 and in 2014 reached 1931. Population growth rate is proportional t...

As an essential substance for every living creature, water needs to be properly maintained. Therefore, monitoring and managing water quality are very vital. This study proposed the novel framework using Wireless System Network to monitor the water quality in residential area. The parameters used in this study were temperature, pH, and total dissolv...

This study aimed to investigate the relationship between internal corporate governance attributes and capital structure in a supply chain process of Malaysian listed firms. Most of prior works were based on agency theory, and the results are mixed. This study endeavoured to examine the complementary relationship between multiple factors of governan...

This study examines the effect of company attributes (i.e., dividend policy, capital structure, and ownership concentration) on firm values. The sample consists of fifty-six companies listed on Jakarta Islamic Index. SmartPLS program is used to analyze the data. The findings show that ownership concentration and profitability have a positive effect...

Good local government financial statements are financial statements according to the qualitative characteristics of financial statements, which are relevant, reliable, comparable and understandable. However, the phenomenon shows that there are still weaknesses in financial reporting in several local governments in Indonesia, especially in the provi...

This study explores the sustainability strategies of companies by examining their social environmental performance and financial performance. The data used in this study was gathered from annual reports available on the Indonesia Stock Exchange with a focus on manufacturing companies. These companies were PROPER (Corporate Performance Rating Assess...

This study examines the short-run and long-run relationships between economic growth, carbon dioxide (CO2) emissions and energy consumption within a sample period of 1990-2016. The study used Autoregressive Distributed Lag (ARDL) approach to test the cointegration relationship and Granger Vector Error Correction Model (VECM) causality test to inves...

This study aims to analysis financial stability, nature of industry, audit opinion on fraudulent financial statement. Furthermore, to analysis financial stability, the nature of industry, audit opinion on real earnings management, to analysis the real earning management on fraudulent financial statement. Next, to analysis financial stability, natur...

p align="justify"> Kebutuhan akan ketersediannya layanan jaringan yang cepat, kestabilan jaringan, dan kesesuaian dengan teknologi yang digunakan menjadi kebutuhan primer bagi masyarakat. Penggunaan teknologi pada zaman sekarang sudah menyentuh semua aspek kehidupan. Aspek pendidikan merupakan salah satu yang terkena dampak dari perkembangan teknol...

Micro-sleep (MS) is a short sleep condition ranging from 1 to 30 seconds, where people who experience this condition fail to respond to motor sensors and become unconscious. Micro-sleep often occurs as a result of lack of sleep, but not always micro-sleep is caused by lack of sleep, some cases explain that micro-sleep sufferers are also experienced...

This study aims to provide empirical evidences about the influence of fiscal decentralization on the level of corruption in regional governments of district and city in Indonesia and the role of natural resources in that influence. Panel data is used in this study with the observation period from 2008 to 2014 and 514 population from regency and cit...

Industry 4.0 requires each industry to be involved in the global market (international market), which involves all places in the world, and not limited to one country. Global marketing accepts the existence of complex (geocentric) world market similarities through the integration of dosmetic, foreign and international marketing activities. So the s...

In Indonesia, carbon monoxide is one of which type of gas used as a parameter in the air pollution. Unfortunately, reporting and monitoring air pollution in Indonesia is regulated in government rules and reported once a day. The value of carbon monoxide concentration always change but the published information is out of date. Without real-time info...

The main objective of e-payment system development in government agencies in Indonesia is to overcome problems arising in financial management, such as frequent occurrences of delayed payment, incomplete and inaccurate documents, financial information not being punctual, human error and other technical problems. This research aims to analyze the ac...

The smart-house technology aims to increase home automation for personal comfort, security, and reduced energy consumption. The approach that has been done is direct control over smart home devices, this approach needs fixed IP. Unfortunately to use fixed IP need expensive cost. and in the case of multiple smart homes, it also makes multiple expens...

The aim of this research was to analyze the relationship among bond market development, economic growth, and foreign investment in several countries. The object of the research was sovereign bond with a sample of some developing countries in Asia, America, Europe, and Africa in the period of 2004 - 2015. The methods used were Vector Autoregressive...

The main aim of this study is to explore the illusion effect on the growth market of firm value, and to examine the value creation of manufacturing companies listed in the Indonesia Stock Exchange (IDX). The study used pooled data of the manufacturing companies listed in the Indonesia Stock Exchange (IDX), and estimated the overvaluation using the...

This study examines the influences of board of commissioner and committee characteristics on the extent of enterprise risk management disclosure. The sample consists of 168 non-financial companies listed on Indonesia Stock Exchange for period of 2014-2016. A risk disclosure index is used to measure the extent of such disclosure. The results show th...

This study attempted to examine some factors contributing to dysfunctional audit behavior by proposing the determinants of organizational justice in terms of distributive, procedural and interactional justice and job satisfaction as the intervening variables. The sample for the present study consisted of 392 employees, working as auditors and manag...

This study aims to analysis and obtain empirical evidence of factors that affected the end user’sacceptance of SIPKD in Semarang Regency by using UTAUT 2 model. Sistem InformasiPengelolaan Keuangan Daerah (SIPKD) is an integrated application as a tool of localgovernment to improve the effectiveness of the implementation of regional financial manage...

The purpose of this study is to make a study of village development evaluation that can be used to determine the level of achievement of village development success that describes the conditions that exist. Research locations in the villages of Jayapura City which are directly adjacent to Papua New Guinea. There are five villages that are the locat...

The aim of this study is to investigate the role of comprehensive performance measurement systems (CPMS) on managerial performance (MP), which is mediated by procedural fairnes. In order to generate the goal of the study, the researchers conduct a survey study at manufaturing firms. We test our 84 usable data from middle and functional managers of...

The objective of this study is to analyze the influence of environmental awareness and Corporate Social Responsibility on the earnings quality with the audit committee as the moderating variable. The analysis method used is WarpPLS 5.0 program. The research result shows that there is no significant influence between the environmental awareness and...

This research is aimed to identify whether financial targets, ineffective monitoring, change in auditor, change in direction and arrogance on accounting fraud and analyse the moderating effect of corporate governance mechanism on fraud pentagon model. This research compile data of 12 companies of fraud and non-fraud 32 companies listed on the Indon...

The study aims to test investment inefficiency of fixed assets in mediating the relationship between free cash flow and earnings management and to test the controlling shareholders in moderating the relationship between free cash flow and fixed assets investment inefficiency. The research problem proposed in this study is whether the use of free ca...

The present study aimed to develop the concept of and fill the gap between the compensation system and job satisfaction, in order to improve employee performance. This gap has been caused by the contradictory findings in research into the influence of compensation on job satisfaction. A new proposition has therefore been offered through this study,...

This research aimed to analyze the risk factor of fraud diamond model towards accounting fraud and corporate governance as a moderating variable in relation with risk factor in fraud diamond model towards accounting fraud. This research using 12 fraud companies and 32 non-fraud companies listed by Indonesia stock exchange that breaking the article...

Corporate sustainability issue has considered the most important aspects as it reflects the corporate consideration to environmental, social, and economic dimension. However, using trade-off strategy to assess the relationship between financial performance and environmental performance has not been implemented. The aim of this study was to apply an...

Corporate sustainability issue has considered the most important aspects as it reflects the corporate consideration to environmental, social, and economic dimension. However, using trade-off strategy to assess the relationship between financial performance and environmental performance has not been implemented. The aim of this study was to apply an...

In addition to providing a positive impact on speed and accuracy of financial statement presentation, the use of Accounting Information System (AIS) also has the have risks that can provide opportunity for the users to misuse the system. Cheating through the information technology allows criminals to fastly gain more benefits (Romney, 1976; Lynch &...

This study examines the effect of cognitive style and fairness on individual performance in nonparticipative budgeting based on referent cognitions theory. This study shows the importance for organizations to understand and manage the level of justice and cognitive style of individuals in order to allocate organizational resources and improve indiv...

The purpose of this study is to examine the effect of audit time budget pressure and locus of control on reduced audit quality behavior. This study also examines the role of the auditor’s locus of control in moderating the relationship between time budget pressure and reduced audit quality behavior.m240 respondents for current study where auditors...

The purpose of this study is to examine the factors that affect the performance of auditors. Factors tested were motivation, experience, and commitment as, and knowledge of regulations (the Public Accountant Act/Undang-Undang Akuntansi Publik). The study was conducted using 213 auditors from various accounting firms in Indonesia. Surveys were done...

Energy subsidy has boosted energy consumption and energy consumption has triggered high emissions of carbon dioxide (CO 2), which might reduce environmental quality. This problem occurs around the world, especially in the developing countries undergoing a period of industrialization, such as Indonesia. The aim of this study was to analyze the effec...

This study aimed to analyze the effect of the follow-up of financial investigation results on the financial reporting accountability and to examine the influence of follow-up of financial investigation on the level of financial losses. This research was conducted in all the municipalities and cities in Indonesia by purposive sampling method from th...

Masih terbatasnya guru yang menerapkan pembelajaran yang berpusat pada siswa disebabkan bukan karena pembelajaran tersebut tidak dapat diimplementasikan, melainkan pembelajaran yang berpusat pada siswa memiliki tantangan akademik tersendiri yang memerlukan tekad dan usaha dari guru. Artikel ini mengungkapkan hasil pengembangan model pembelajaran be...

The purpose of this research is to analyze whistleblowing system to prevention of financial reporting fraud. Analyzing whistleblowing systems against prevention of financial reporting fraud through ethical behavior as a moderating variable. The method used in conducting this research is descriptive research using survey method. The population in th...

The objectives of this study are to analyze the influence of profitability, leverage and the type industry on sustainability reporting and the type industry on the value of the firm, to analyze the influence of company size on sustainability reporting and value of the firm, to analyze the influence of sustainability reporting on the value of the fi...

This study is an empirical study of dysfunctional audit behavior in public accounting firm in Indonesia. The objective of this study is to analyze the influence of external locus of control and professional commitment on the dysfunctional audit behavior moderated by religious control. The sample of this study is 397 accountants, working in public a...

Accountability is foundation of public service and university is one of public sector organizations whose main function is service. This research focuses on an effect of internal audit and internal control toward accountability of public service universities (BLU) in Indonesia. Thus, the objectives are internal audit and internal control in forming...

When contractors start a new project, they need to understand the impact of process innovation and partnership on productivity. Do they have a positive or negative interaction effect Further, does process innovation has direct impact or need partnership as intervening variable to strengthen the impact on rework and productivity This paper develops...

The aim of this study is to investigates the role of auditor ethics and materiality and risk on audit quality reduction, which is mediated by non audit service. In order to generate the goal of the study, we conduct a survey study at the public accounting firm. We test our 244 usable data from public accountant using structural equation modelling a...

The objective of this study is to analyze the influence of environmental awareness and Corporate Social Responsibility on the earnings quality with the audit committee as the moderating variable. The analysis method used is WarpPLS 5.0 program. The research result shows that there is no significant influence between the environmental awareness and...