Imam Ghozali - Academia.edu (original) (raw)

Papers by Imam Ghozali

Diponegoro Journal of Accounting, 2015

The purpose of this study is to analyze how time budget pressure affect audit quality by ethical ... more The purpose of this study is to analyze how time budget pressure affect audit quality by ethical culture and how ethical culture mediate an indirect effect of time budget pressure on audit quality. In this study, the form of primary data collected by using questionnaire that shared for auditor in Semarang . Fifty samples are used in this study. Data analyzed with the quality data test, classic assumption test , and the examination of the hypothesis using model of multiple linear regression , path analysis . The results show that time budget pressure does have negative impact to the audit quality and also ethical culture. The ethical culture is found to have positive impact to the audit quality. From this results can be concluded that the ethical culture does not mediate in indirect effect of time budget pressure on audit quality.

The study aims to describe (1) the quality of the existing test administration conducted to the f... more The study aims to describe (1) the quality of the existing test administration conducted to the first grade students of SMK Muhammadiyah 1 Moyudan, (2) the development of alternative test using QuizEgg, (3) the effectiveness of the developed alternative test through QuizEgg, and (4) the strengths and limitations of the developed alternative test through QuizEgg. This research belongs to an educational Research and Development (R&D). The ten steps of R&D were modified based on Sukmadinata’s three main phases (2010), namely: (1) exploration phase , which was conducted to describe the quality of the existing test administration administered to the first grade students of SMK Muhammadiyah 1 Moyudan and to reveal the need of constructing alternative test, (2) development phase, where the prototype model was constructed and evaluated, (3) Field Testing phase , in which the try-out was administered. The data analysis was descriptive qualitative. The writers used classroom observation, int...

Pendapatan Asli Daerah adalah pendapatan yang diperoleh dari berbagai penerimaan yang dipungut be... more Pendapatan Asli Daerah adalah pendapatan yang diperoleh dari berbagai penerimaan yang dipungut berdasarkan peraturan daerah sebagai keleluasaan kepada daerah dalam menggali pendanaan dalam pelaksanaan otonomi daerah. Seiring dengan meningkatnya aktivitas yang terjadi, khususnya aktivitas masyarakat Kabupaten Ponorogo mengakibatkan peningkatan terhadap jumlah kendaraan bermotor dan juga peningkatan jumlah pedagang pinggir jalan. Hal ini secara otomatis akan meningkatkan jumlah area parkir dan juga area pasar. Oleh sebab itu, diperlukan upaya untuk mengoptimalkan Pendapatan Asli Daerah khususnya dari pajak daerah dan retribusi daerah dengan mensosialisasikan pentingnya membayar pajak dan retribusi dan pengawasan sebaik-baiknya dalam pemungutan pajak dan pemungutan retribusi untuk meningkatkan Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui bagaimana kontribusi retribusi parkir dan retribusi pasar terhadap Pendapatan Asli Daerah di Kabupaten Ponorogo tahun 2011-2015. ...

The international journal of accounting and business society, 1996

This article evaluates management accounting practice of the Australian public listed companies a... more This article evaluates management accounting practice of the Australian public listed companies and examines the relationship between certain contextual variables of ﬁrm characteristics and the application of advanced management accounting techniques. The survey research method is employed to gather evidence that contextual variables of size, age, type of industry and capital intensity have signiﬁcant inﬂuence on the application of advanced management accounting techniques Type I, ll and lll. Firm risk and leverage have signiﬁcant inﬂuence on the techniques Type ll and lll. But in term of ownership, there is no difference between domestic ﬁrms and foreign ﬁrms in applying management accounting techniques Type ll and lll.

Buku ini membahas Model Persamaan Struktural berbasis variance dengan menggunakan 5 sofware progr... more Buku ini membahas Model Persamaan Struktural berbasis variance dengan menggunakan 5 sofware program PLS yaitu Smartpls 3, Warppls 4.0, PLSGraph, Xlstat, VisualPLS. Tebal buku 410 halaman dan berisi 19 bab meliputi : Bab 1 : SEM Covariance vs Component Based Bab 2 : Variabel Latent dengan Indikator Reflektif dan Formatif Bab 3 : Partial Least Square (PLS) Bab 4 : Software Smartpls dan PLSGraph Bab 5 : Software Xlstat dan Warppls 4.0 Bab 6 : Multiple Regrerssion dan Analisis Jalur Bab 7 : Model Pengukuran dengan Indikator Reflektif dan Formatif Bab 8 : Second Order Confirmatory Factor Analysis Bab 9 : SEM dengan Variabel Moderating Bab 10 : Full Model Struktural Penelitian Perilaku Auditor Bab 11 : Full Model Struktural Penelitian Sistem Informasi Bab 12 : Full Model Struktural Penelitian Pemasaran Bab 13 : Ful Model Struktural dengan Variabel Moderating Bab 14 : Full Model Struktural Penelitian Budgeting Bab 15 : Contoh Artikal dalam Jurnal Ilmiah yang Menggunakan PLS Bab 16 : Finite...

The aim of this research is to provide an additional empirical evidence to the companies concerni... more The aim of this research is to provide an additional empirical evidence to the companies concerning systematical risk effect of general stock issued from the stock exchange at the Jakarta Stock Exchange. It was done by analyzing the financial leverage effect, the stock return standard deviation and the stock return correlation against the market return against the general stock systematical risk, the financial risk, as analyzing differences among the general stock systematical risk, the financial risk, stock return standard deviation, the stock return correlation and the market return of the delisting company as well as the sound company in between. This research used the secondary data, i.e. data relating to monthly stock price (closing price), monthly Composite stock Price Index, Total Asset and Total Debt. This time period of the research was 24 months before the emittens removed from the stock exchange. Population of the study consisted of all emittens at the Jakarta Stock Excha...

International Journal of Approximate Reasoning, 2002

Job satisfaction and organizational commitment are two things considered when discussing repl... more Job satisfaction and organizational commitment are two things considered when discussing replacement of accounting firm employees. This research examines causal relationship between job satisfaction and organizational commitment through non-recursive model. Those are organizational post, organization culture and role conflict as exogenous variables. The data of this research collected through mail survey to overall accounting firm in several cities in Indonesia, those are: Ujung Pandang, Denpasar, Surabaya, Malang, and Semarang. The Structural Equation Modeling is used for developing theoretical model and analyzing data. The results of this research show causal relationship between job satisfaction and organization commitment. Job satisfaction is negatively related with organization commitment, and organization commitment significantly and positively influenced to job satisfaction. Exogenous variable for organization post pos...

Pembelajaran bahasa lnggris di SMK lebih diarahkan untuk memberi bekal kompetensi berbahasa Inggr... more Pembelajaran bahasa lnggris di SMK lebih diarahkan untuk memberi bekal kompetensi berbahasa Inggris yang berguna untuk terjun ke dunia kerja. Untuk itu beberapa kompetensi yang dirumuskan dalam Standar Kompetensi Lulusan dirancang untuk memenuhi kebutuhan berbahasa di tempat kerja sesuai dengan jurusan yang dipilih. Kualifikasi bahasa lnggris seperti tuntutan kurikuler di atas harus selaras dengan tuntutan dunia usaha dan industri (DUDI) yang berupa skor TOEIC yang memadai untuk posisi tertentu. Untuk itu bahan ajar bahasa Inggris SMK perlu mengakomodasi keperluan tersebur. Salah satu strategi yang efektif adalah dengan mengakomodasi kegiatan pembelajaran yang diterapkan dalam tes TOEIC. Kegiatan seperti picture description, mendiskusikan beberapa dialog perlu disisipkan. Selain itu materi untuk pengembangan keterampilan membaca yang bersifat mikro maupun makro mutlak di cakup. Kegiatan di atas, selain berfungsi untuk meningkatkan kompetensi berbahasa sesuai tuntutan kurikulum juga ...

Beberapa kriteria alasan mengapa calon mahasiswa memilih jurusan perguruan tinggi antara lain per... more Beberapa kriteria alasan mengapa calon mahasiswa memilih jurusan perguruan tinggi antara lain perkembangan ilmu, peningkatan jenjang studi, peningkatan jenjang karir/profesi, kebutuhan dunia kerja dan cita-cita dan jurusan sebagai alternatif pilihan maka Analytical Hierarchy Process adalah suatu metode penyelesaian yang cocok dengan permasalahan di atas sebagai pengambilan keputusan menggunakan sistem perangkingan berdasarkan bobot global. Sehingga dapat membantu calon mahasiswa dengan memberikan hasil alternatif pilihan jurusan yang diperoleh dari Analytical Hierarchy Process menjadi lebih akurat karena memperhitungkan faktor kriteria-kriteria penilaian yang mempengaruhi dalam penentuan jurusan perguruan tinggi dengan mengetahui bobot prioritas untuk tiap alternatif jurusan. Dengan tes psikologis dan Analytical Hierarchy Process diharapkan dapat membantu calon mahasiswa dalam dalam pemilihan jurusan untuk mencari minat dan bakat agar dihasilkan suatu hasil optimal yang memenuhi ras...

Complex, Intelligent and Software Intensive Systems, 2020

This research aimed to analyze the effect of corporate social responsibility (CSR) on firm value ... more 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 showed that CSR has positive impact on firm value. Meanwhile, normative pressure significantly impacts the relationship between CSR and firm value. The implication of this research is the importance of companies paying attention to CSR in increasing firm value and the importance of pressure from independent board in strengthening the effect of CSR on firm value.

Management Science Letters, 2021

The main objective of this paper is to explore the most significant determinants of financial dis... more The main objective of this paper is to explore the most significant determinants of financial distress of manufacturing companies in Indonesia and to provide explanations on this issue by using multiple regression models. With Modigliani and Miller’s and Trade-off theories were reviewed to formulate a testable proposition on the determinants of financial distress of manufacturing companies in Indonesia. Multiple regression models were used as a statistical tool to investigate the most significant profitability determinants of manufacturing companies in Indonesia. The Lisrel software was used to analyze 300 manufacturing companies listed on the Indonesia Stock Exchange. It was found that institutional ownership, firm size, profitability, and board independence as variables had a positive relationship in an effort to avoid financial distress. Meanwhile, the board size variable had an insignificant positive relationship. The findings are consistent with the pecking order and financial ...

Islamadina : Jurnal Pemikiran Islam, 2020

Hasil penelitian menunjukan bahwa pesta demokrasi pemilihan presiden tahun 2019 memunculkan siste... more Hasil penelitian menunjukan bahwa pesta demokrasi pemilihan presiden tahun 2019 memunculkan sistem demokrasi baru, yaitu sistem politik Khawarij dengan menggunakan model demokrasi agama yang bersifat otoriter. Sistem ini mempunyai ciri-ciri sebagai berikut: pertama, menolak hasil pemilu yang sah; kedua, menolak keputusan politik yang tidak sesuai dengan kehendak politiknya, ketiga melakukan demonstrasi atas nama persamaan politik dan hukum, yang sebenarnya bertentangan dengan tujuan politiknya yaitu mendirikan Khilafah Islamiyah yang mengharamkan sistem demokrasi.

Jurnal Riset Akuntansi Terpadu, 2019

This study aims to examine the influence of Intellectual Capital as measured by iB-VAIC (Islamic ... more This study aims to examine the influence of Intellectual Capital as measured by iB-VAIC (Islamic Banking VAIC) in sharia banking in Indonesia to financial performance as measured by CAMELS perspective. The population of this research is Sharia Banking located in Indonesia and already registered with Indonesian Banking and Indonesia Financial Services Authority (OJK). The research criteria from the sample data used in this research is the Sharia Commercial Bank in Indonesia from 2008 to 2016. The method of data collection in this research are documentation and observation on the annual report of Sharia Commercial Bank. The data processed by using SPSS program version 24.0 by doing simple linear regression approach.

JURNAL AKUNTANSI DAN AUDITING, 2018

This study aims to analysis and obtain empirical evidence of factors that affected the end user’s... more 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 managementregulations. This application is based on efficiency, economical, effective, transparent,accountable, and auditable principles. The independent variables in this study consisted ofperformance expectancy, effort expectancy, social influence, facilitating conditions, hedonicmotivation, and habit. The dependent variable consists of behavioral intention and use behavior.The relationship between independent variables to dependent variable was moderated by age,gender, and experience.Population variable in this research is SIPKD user or operator in 46local area of Government of Semarang Regency that is 331 user of SIPKD. The technique ofdeter...

Jurnal Visi Ilmu Pendidikan, 2012

Musik merupakan media komunikasi yang dapat digunakan untuk menyampaikan eksistensi individu mela... more Musik merupakan media komunikasi yang dapat digunakan untuk menyampaikan eksistensi individu melalui ekspresi suara, yang dapat diapresiasi individu. Pengembangan musik melalui pembelajaran musik di sekolah perlu memasukan unsur nilai-nilai musik tradisi, yang dapat dilakukan sejak dini. Belajar musik seperti halnya belajar bahasa, dengan tahapan-tahapan mendengar, meniru, memikirkan, mengaplikasikan, dan memanfaatkan. Pembelajaran musik perlu memperhatikan unsur-unsur seperti potensi dasar, metode, aktivitas, dan alur yang tepat, yang dapat dilakukan dengan prinsip pembelajaran musik berbasis siswa. Pembelajaran tersebut menekankan pada prinsip: sesuai potensi siswa, memperhatikan budaya daerah setempat, mulai dari yang sederhana, menggunakan lagu yang sesuai, instrumen musik sesuai yang ada, praktek ansambel, dan menampilkan hasil kreasi. Kata Kunci : Bahasa musik, Musik tradisi, Ansambel musik. Local genius.

Management Science Letters, 2020

The purpose of this research is to find a research gap solution between relational capital and ma... more The purpose of this research is to find a research gap solution between relational capital and marketing performance. This research uses small and medium enterprises (SMEs) networking as a mediating variable, and adds technology capability and new product development as an expansion of research. The research method uses Structural Equation Modeling to test hypotheses and uses WarpPLS 4.0 in data analysis. Simple random sampling is conducted to 170 respondents as owners or managers of SMEs in Indonesia. The findings of this study indicate that the SME networking is an appropriate mediating variable between relational capital and marketing performance since there is a significant effect of relational capital on SMEs networking directly and also a significant effect of SME networking to marketing performance, directly. However, there is no significant effects of technology capability to SMEs networking and also no significant influence from technology capability to new product development. Likewise, there is no significant influence of new product development to marketing performance. This research is very important for SMEs in Indonesia as a solution for facing problems in the future.

International Journal of Financial Research, 2020

In Indonesia, housing finance is mainly raised from banks, with the government-owned housing bank... more In Indonesia, housing finance is mainly raised from banks, with the government-owned housing bank (GOHB) BTN taking the largest share of the market. In constantly growing population need for new housing unit every year and increased number of competitors requires managers of government-owned housing bank to be able to develop their dynamic capabilities and adopt a more entrepreneurial orientation (EO). However, (GOHB) are typically being linked to organization that administratively influenced by government that impeding GOHB from being high performance organization driven by EO. Moreover, the dual goals of GOHB which are business and social goals makes the managers struggle to develop and adopt entrepreneurial orientation, since they have to set priorities and trade-off between those goals. The aims of this study is to investigate the role of entrepreneurial orientation (EO) in improving competitive advantage of government-owned housing bank, and fills a gap in the literature by lin...

Total Quality Management & Business Excellence, 2017

Drawing insights from the theory of planned behaviour, this study examined the determinants of co... more Drawing insights from the theory of planned behaviour, this study examined the determinants of consumer support for cause-related marketing (CRM) across companies with either positive or negative corporate social responsibility (CSR) reputations. With the use of online experimental data (n = 311 college students), similarities and differences in the relationships between the determinants were discussed across two prior CSR reputations. For companies with positive CSR reputations, subjective norm and perceived behavioural control (PBC) appeared to have positive relationships with purchase intention. For companies with negative CSR reputations, attitude towards CRM, subjective norm, and PBC appeared to have positive relationships with purchase intention. For companies with both CSR reputations, affect towards CRM support was not found to be related to purchase intention. Subsequently, purchase intention turned out to influence the development of favourable brand image for companies with both positive and negative CSR reputations. Overall, these findings shed light on the potential that controversial companies with prior negative reputations can restore and enhance their brand image by employing CRM initiatives. Theoretical and managerial implications were discussed.

BIOEDUKASI (Jurnal Pendidikan Biologi), 2012

The research was to incrase of students' critical thinking skills. The subject of this study ... more The research was to incrase of students' critical thinking skills. The subject of this study were SMAN 2 Metro grade X4 class numbering 30 student in the second semester of the academic 2011/2012. And the object of his research is the critical thinking skills. The results showed that the implementation of problem-based learning model on Biology learning, can increase students' critical thinking skills. Increase critical thinking skills is almost all indicators, such as the ability of clarification, argumentation skills, induction skills, deduction skills, and ability to perform and execute. Increase critical thinking skills that students can be seen from the increase in the average value of each point about the cycle I and cycle II. The success of critical thinking can also be seen from the increase in the thoroughness of learning, that is equal to 6 students in cycle I to cycle II is 24 students. The means the percentage of students who achieve greater value equal to 72 als...