Prof. Dr. Yossi Diantimala, S.E.Ak., M.Si.
Prof. Dr. Yossi Diantimala, S.E.Ak., M.Si.
Fakultas Ekonomi dan Bisnis
Akuntansi Keuangan
Professional Summary

I have been an accounting lecturer since 2000. The courses I teach are Financial Accounting, Financial Statement Analysis, Accounting Theory, and International Accounting, Investment Theory and Capital Market. In 1998, I completed an undergraduate degree in Accounting Economics at the Syiah Kuala University Faculty of Economics. In 2001 I completed a master of science (S2) program in Financial Accounting IImu in Faculty of Economics and Business (FEB) Gadjah Mada University, Yogyakarta. Furthermore, in 2015, I completed a doctoral program (S3) in Financial Accounting at the Faculty of Economics and Business (FEB) Gadjah Mada University, Yogyakarta.

Educational Background
2010 – 2015
S3
Universitas Gadjah Mada
Akuntansi
1998 – 2001
S2
Universitas Gadjah Mada
Akuntansi
2000 – 1998
S1
Universitas Syiah Kuala
Akuntansi
1 Corporate Governance Role in Greenwashing and Firm Value Nexus
2026 No-Q · Journal International Journal of Financial Studies 14 (3), 60, 2026
2 The Role of ESG Committee on Indonesian Companies in Promoting Sustainable Practice to Creditors: Symbolic or Substantive?
2025 Q2 · Journal International Journal of Financial Studies
3 Corporate Tax Responsibility: Analysis of the Role of Companies in Promoting Sustainable Tax Behavior
2025 No-Q · Journal International Journal of Economics, Business Management and Accounting (IJEBMA)
4 Understanding Tax Avoidance in the Indonesian Mining Sector: The Impact of Financial Distress and Capital Intensity
2025 No-Q · Journal International Journal of Applied Economics, Accounting and Management ..., 2025
5 The Phenomenon of Local Government Current Debt of Aceh
2025 No-Q · Journal The 15th AIC 2025 on Social Sciences, 2025
6 The Influence of Credit Risk on Company Value in Banking Companies in Indonesia
2025 No-Q · Journal International Journal of Business and Management Practices (IJBMP) 3 (4 ..., 2025
7 Exploring the Role of Financial Literacy
2025 No-Q · Journal Leveraging Advanced Technologies: Business Model Innovation and the Future ..., 2025
8 Firm Scale and Sustainability Practice: Do Women on the Supervisory Board Matter?
2025 No-Q · Journal The 15th AIC 2025 on Social Sciences, 2025
9 Eco Innovation Companies: Investments Made by Companies to Support Eco Innovation
2025 No-Q · Journal International Journal of Applied Economics, Accounting and Management ..., 2025
10 Compliance and familiarity with fixed assets' disclosure requirements and firm value
2024 Q1 · Journal Emerging Markets Review
11 Apakah Pengungkapan ESG Penting Bagi Investor?
2024 No-Q · Journal Jurnal Reviu Akuntansi Dan Keuangan 14 (3), 605-622, 2024
12 Does Green Accounting Matter for Financial Performance? Evidence from the Indonesia Mining Sector
2024 No-Q · Journal Jurnal Dinamika Akuntansi dan Bisnis 11 (2), 2024
13 The Effect Of Corporate Board And Ownership Structure On Financial Performance
2024 No-Q · Journal Jurnal Akuntansi 28 (1), 166-183, 2024
14 Board gender diversity, CEO characteristics, and earning management in the banking sector
2024 No-Q · Journal Jurnal Akuntansi 28 (2), 340-356, 2024
15 Konservatisme Akuntansi dari Tinjauan Teori Akuntansi Positif
2024 No-Q · Journal USK Press, 2024
16 The Effect of Financial Information on Decision Making to Purchase Shares Using the TOPSIS Method (Technique for Order Preference by Similarity to Ideal Solution)
2024 No-Q · Journal International Journal of Current Science Research and Review 7 (05), 2024
17 Optimizing the utilization of government-owned tangible assets through managing institutional factors in Indonesia
2023 Q1 · Journal Public and Municipal Finance
18 The Influence of Investment Decisions and Corporate Financial Performance on Tax Avoidance: A Cross-country Study
2023 No-Q · Journal Jurnal Dinamika Akuntansi dan Bisnis 10 (1), 2023
19 The effect of firm financial performance, free cash flow and cash holding on overinvestment
2023 No-Q · Journal Istanbul Business Academy, 2023
20 Corporate Governance, Quality of Financial Statements, Firm Size, and Financial Stability on Fraudulent Financial Reporting on Listed Indonesia Stock Exchange Banking Institutions
2023 No-Q · Journal International Journal of Social Health 2 (8), 555-561, 2023
21 Efek Moderasi Karakteristik CEO Perusahaan Mendunia Pada Hubungan Kualitas Informasi Akuntansi dan Nilai Perusahaan
2023 No-Q · Journal Jurnal Reviu Akuntansi Dan Keuangan 13 (3), 696-714, 2023
22 Land And Building Tax (PBB), Revenue Sharing Fund (DBH), and the Remaining Budget Calculation (SiLPA), Network Capital Expenditure (BMJ) and Physical Special Allocation Funds â¦
2023 No-Q · Journal International Journal of Current Science Research and Review 6, 2581-8341, 2023
23 Mediation role of management commitment on improving fraud prevention in primary healthcare: Empirical evidence from Indonesia
2022 Q1 · Journal Problems and Perspectives in Management
24 Determinants of patient behavioural loyalty on primary health centres: Evidence from a cross-sectional study in Indonesia
2022 Q2 · Journal F1000research
25 Recursive correlation between voluntary disclosure, cost of capital, information asymmetry, and firm value
2022 Q2 · Journal Cogent Business and Management
26 Predicting future performance and dividend policy by asset revaluation and leverage
2022 No-Q · Journal Jurnal Keuangan Dan Perbankan 26 (3), 515-537, 2022
27 The Effect of Trust and Related Party Transaction on Firm Value
2022 No-Q · Journal Jurnal Ilmiah Akuntansi dan Bisnis 17 (2), 333-344, 2022
28 Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter?
2022 No-Q · Journal Jurnal Dinamika Akuntansi dan Bisnis 9 (2), 205-222, 2022
29 Do Organizational Commitment and Work Stress Moderated by Locus of Control Influence Auditor Performance? Evidence from Banking Institution
2022 No-Q · Journal Journal of Accounting Research, Organization and Economics 5 (2), 172-180, 2022
30 Corporate Factors Influencing Holding Period of Stock: An Analysis of Market Capitalization Threshold
2022 No-Q · Journal Journal of Accounting Research, Organization and Economics 5 (3), 234-248, 2022
31 The positive role of religiosity in dealing with academic dishonesty
2021 Q2 · Journal Cogent Business and Management
32 Firm size sensitivity on the correlation between financing choice and firm value
2021 Q2 · Journal Cogent Business and Management
33 œSurviving and growing up with illegal status: The analysis of Socio-Economic household, potential conflict, the environmental damage, and vulnerability of local community to disaster
2021 Q1 · Journal Journal of Sustainable Mining
34 ENRICHING THE SOCIO-ECONOMIC INEQUALITY MODEL BY USING ALTERNATIVE INDICES
2021 Q1 · Journal Economics and Sociology
35 Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis
2021 No-Q · Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB) 8 (1), 2021
36 Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia
2021 No-Q · Journal Journal of Accounting Research, Organization and Economics 4 (2), 127-139, 2021
37 Analisis Tren Penganggaran Bencana di Daerah Rawan Bencana: Studi Kasus pada Kabupaten Aceh Selatan
2021 No-Q · Journal Jurnal Kajian Akuntansi 5 (2), 243-264, 2021
38 Does Financing Decision-Making by Regional Government-Owned Syariah Banks Depend on Financial-Information Quality and Managers' Characteristic?
2021 No-Q · Journal Jurnal Reviu Akuntansi dan Keuangan 11 (3), 496-512, 2021
39 The Demand of Cost of Equity: Is Audit Attributes Matters?
2021 No-Q · Journal Riset Akuntansi dan Keuangan Indonesia 6 (3), 296-309, 2022
40 The role of revenues in reducing local government fiscal distress: An empirical study in Indonesia
2021 No-Q · Journal Journal of Asian Finance, Economics and Business 8 (6), 597-607, 2021
41 The influence of good corporate governance and corporate social responsibility on the value of banking companies listed on the Indonesia Stock Exchange
2021 No-Q · Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis 22 (1), 1-8, 2021
42 Budget policy, productivity, income: a case of Indonesian health care centers/Mardaleta...[et al.]
2021 No-Q · Journal Center for Islamic Philanthropy and Social Finance (CIPSF), 2021
43 The impact of transfer revenue, personnel expenditures and capital expenditures to financial distress in local government in Indonesia
2021 No-Q · Journal Center for Islamic Philanthropy and Social Finance (CIPSF), 2021
44 The Influence of Understanding of Financial Management Apparatus, the Utilization of Information Technology and Internal Control System on the Accountability of Village Fund ...
2021 No-Q · Journal International Journal of Business Management and Economic Review 4 (06), 198-208, 2021
45 PENERAPAN PSAK NO. 45 DALAM PELAPORAN KEUANGAN PANTI ASUHAN YAYASAN ISLAM MEDIA KASIH TAHUN 2017
2020 No-Q · Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5 (4), 540-550, 2020
46 Value Relevance of Asset Revaluation Disclosure
2020 No-Q · Journal Journal of Accounting and Investment 21 (3), 555-569, 2020
47 The effect of gas emission disclosure, solidwaste disclosure and effluent disclosure on firm value
2020 No-Q · Journal International Journal of Academic Research in Business and Social Sciences ..., 2020
48 The Drivers of Earnings Management: Cases of Firms with Corporate Governance Perception Index
2020 No-Q · Journal Account and Financial Management Journal
49 The Drivers of Earnings Management: Cases of Firms with Corporate Governance Perception Index
2020 No-Q · Journal Account and Financial Management Journal
50 Identifikasi Kegiatan Program Kampung Keluarga Berencana di Kabupaten Aceh Tengah
2019 No-Q · Journal JPPUMA Jurnal Ilmu Pemerintahan Dan Sosial Politik Universitas Medan Area 7 ..., 2019
51 The effect of asset structure, profitability, company growth, and dividend policy on financial leverage (A Study in Lq 45 Companies Listed in Indonesia Stock Exchange in 2012-2016)
2019 No-Q · Journal International Journal of Academic Research in Business and Social Sciences 9 ..., 2019
52 PENGARUH SIKAP SKEPTISME PROFESIONAL AUDITOR, KOMPETENSI BUKTI AUDIT DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN PADA INSPEKTORAT KABUPATEN BENER MERIAH
2018 No-Q · Journal Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec ..., 2018
53 PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Pada Kantor Pajak KPP Pratama Kota Banda Aceh)
2018 No-Q · Journal Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec ..., 2018
54 The Application of PSAK 24 on Employee Benefits in Banking Institutions Listed in Indonesia Stock Exchange
2018 No-Q · Journal Journal of Accounting Research, Organization and Economics 1 (2), 182-190, 2018
55 ANALISIS DAMPAK PERISTIWA DIVESTITURE ANOUNCEMENT DAN FINANCIAL STATEMENT RESTATEMENT TERHADAP MARKET REACTION PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2015
2018 No-Q · Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 3 (4), 638-649, 2018
56 FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP SESUAI DENGAN PSAK 16 (2015) DI INDONESIA
2018 No-Q · Journal Jurnal ilmiah mahasiswa ekonomi akuntansi (jimeka) 3 (3), 515-526, 2018
57 Comparative analysis of real earnings management and accrual-based earnings management before and after convergence of IFRSs in Indonesia
2018 No-Q · Journal International Journal of Academic Research in Business and Social Sciences, 2018
58 The influence of free cash flow and operating cash flow on earnings management at manufacturing firms listed in the Indonesian Stock Exchange
2018 No-Q · Journal International Journal of Academic Research in Business and Social Sciences 8 ..., 2018
59 The mediating effect of sustainability disclosure on the relationship between financial performance and firm value
2018 No-Q · Journal Ahmet Gkgz, 2018
60 The Determinants of cash holdings: Evidence from listed manufacturing companies in Indonesia
2018 No-Q · Journal Ahmet Gkgz, 2018
61 The influence of institutional ownership, individual ownership, and managerial ownership toward dividend payout ratio at non-financial companies registered in indonesia stock ...
2018 No-Q · Journal International Journal of Social Science and Economic Research 3 (3), 786-801, 2018
62 The impact of industry-specific regulation on income smoothing practice: evidence from Indonesian commercial banks
2018 No-Q · Journal Ahmet Gkgz, 2018
63 The effect of preventive supervision, detective supervision on the effectiveness of financial budget control and its impact on good governance of Aceh government (Study on Aceh ...
2018 No-Q · Journal International Journal of Academic Research in Business and Social Sciences 8 ..., 2018
64 The Influence of Good Corporate Governance and Corporate Social Responsibility towards the Financial Performance that has Implications for Firm Value of Banking Companies ...
2018 No-Q · Journal International Journal of Academic Research in Business and Social Sciences 8 ..., 2018
65 The Influence of Information Systems Application for Regional Financial Management, Human Resources Competency and Understanding Of Government Accounting Standards on Regional ...
2018 No-Q · Journal International Journal of Academic Research in Business and Social Sciences 8 ..., 2018
66 The Effect of Ownership Structure, Financial and Environmental Performances on Enviromental Disclosure
2018 No-Q · Journal Accounting Analysis Journal
67 The Influence of Company’s Reputation and Company’s Financial Performance toward Tax Planning of Public Companies in Indonesia
2018 Q1 · Journal International Journal of Academic Research in Business & Social Sciences
68 The Effect of Tax Knowledge, Self Assessment System, and Tax Awareness on Taxpayer Compliance
2018 No-Q · Journal International Journal of Academic Research in Business & Social Sciences
69 PENGARUH SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA SATKER DI LINGKUNGAN KEMENTERIAN AGAMA KABUPATEN ACEH UTARA)
2017 No-Q · Journal Jurnal Perspektif Ekonomi Darussalam 3 (2), 151-167, 2017
70 THE INFLUENCE OF COMPANY CHARACTERISTICS ON MARKET REACTION, WITH QUALITY OF VOLUNTARY DISCLOSURE AS INTERVENINGVARIABLE (MANUFACTURING COMPANIES LISTED ON IDX PERIOD 2012-2016)
2017 No-Q · Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Unsyiah 2 (3), 154-167, 2017
71 Pengaruh Struktur Modal Terhadap Nilai Perusahaan dan Kinerja Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
2016 No-Q · Journal Jurnal Dinamika Akuntansi Dan Bisnis, 2016
72 Pengaruh Motivasi, Diskusi dalam Reviu Audit, Kompleksitas Tugas, dan Tekanan Waktu terhadap Kinerja Auditor (Studi Pada Inspektorat Kabupaten/Kota Di Provinsi Aceh)
2016 No-Q · Journal Jurnal Telaah dan Riset Akuntansi 9 (1), 33-44, 2016
73 TINGKAT PENGUNGKAPAN WAJIB PERBANKAN SYARIAH DI INDONESIA
2016 No-Q · Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Unsyiah 1 (1), 273-281, 2016
74 Kerjasama Tim Terhadap Audit Judgment Pada Auditor Badan Pengawasan Keuangan Dan Pembangunan (BPKP) Perwakilan Aceh
2016 No-Q · Journal Jurnal Administrasi Akuntansi: Program Pascasarjana Unsyiah 5 (4), 2016
75 Pengungkapan wajib dan kualitas akuntansi: Analisis Perkembanngan standar akuntansi keuangan indonesia
2016 No-Q · Journal Universitas Gadjah Mada, 2016
76 Tingkat Pengungkapan Keberlanjutan (Sustainability Disclosure): Analisis Perbandingan Perusahaan Keuangan dan Perusahaan Non-Keuangan di Indonesia
2016 No-Q · Journal Jurnal Telaah dan Riset Akuntansi
77 Could Indonesian SFAS 50 and 55 (Revised 2006) reduce earnings management of commercial banks in Indonesia
2012 No-Q · Journal Japanese Accounting Review 55, 1-32, 2012
78 KINERJA Jurnal Bisnis dan Ekonomi
2011 No-Q · Journal KINERJA Jurnal Bisnis dan Ekonomi 15 (1), 1-108, 2011
79 Intensitas Pelaporan keuangan Berbasis Internet dan Berbasis Kertas dalam Pembuatan Keputusan Investasi: Studi Eksperimen dengan Surogasi Mahasiswa Profesi Akuntansi Universitas Syiah Kuala
2011 No-Q · Journal KINERJA Jurnal Bisnis dan Ekonomi
80 Intensitas Pelaporan Keuangan Berbasis Internet dan Berbasis Kertas dalam Pembuatan Keputusan Investasi: Studi Eksperimen dengan Surogasi Mahasiswa Profesi Akuntansi Universitas Syiah Kuala
2011 No-Q · Journal Jurnal Bisnis dan Ekonomi
81 MANAJEMEN LABA DAN REPUTASI AUDITOR
2010 No-Q · Journal Jurnal Telaah dan Riset Akuntansi 3 (2), 123-129, 2010
82 PENGARUH AKUNTANSI KONSERVATIF, UKURAN PERUSAHAAN, DAN DEFAULT RISK TERHADAP KOEFISIEN RESPON LABA (ERC)
2008 No-Q · Journal Jurnal Telaah dan Riset Akuntansi 1 (1), 102-122, 2008
83 Pengaruh pengumuman laba terhadap asimetri informasi
2001 No-Q · Journal Universitas Gadjah Mada, 2001
84 www. jafas. org
- No-Q · Journal
85 Internal service factors, service quality and behavioural loyalty: Evidence from Indonesian health centres
- No-Q · Journal
86 THE EFFECT OF CREDIT PERIOD, LOAN AMOUNT, AND TYPES OF BUSINESS ON INCREASING INCOME
- No-Q · Journal
87 INFLUENCE OF CAPITAL ADEQUACY, NON PERFORMING LOANS, LOAN TO DEPOSIT RATIO AND FIRM SIZE ON FINANCIAL PERFORMANCE OF BANKING COMPANY LISTED IN INDONESIA STOCK EXCHANGE
- No-Q · Journal
88 Majid. 2018
- No-Q · Journal Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Perpajakan Serta ..., 0
89 Identifikasi Kegiatan Program Kampung Keluarga Berencana di Kabupaten Aceh Tengah Identification of Family Planning Village Program Activities in Middle Aceh District
- No-Q · Journal
90 Zuraida. 2017."
- No-Q · Journal Pengaruh Sistem Pengendalian Intern, Teknologi Informasi, Kualitas Sumber ..., 0
1 Exploring the Role of Financial Literacy and Inclusion in Enhancing Islamic Financial Institutions Financing in Specially Regulated Environments
2025 Q4 · Book Series International Conference on Business and Technology, 427-436, 2024
2 The Impact of Operating Segment Disclosure on Stock Performance: Does Firm Size Matter?
2025 No-Q · Conference Proceedings Proceeding of International Conference on Finance, Economics, Management ..., 2025
3 THE ROLE OF ISLAMIC SOCIAL FINANCE IN ADDRESSING POVERTY AND INEQUALITY IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW
2025 No-Q · Conference Proceedings Proceedings of Aceh International Seminar on Zakat and Waqf 2 (1), 2025
4 The Effect of Carbon Emission Disclosure and Environmental Performance on Financial Performance
2024 No-Q · Conference Proceedin 2024 International Conference on Decision Aid Sciences and Applications ..., 2024
5 The Comprehensive Relation between Financial Performance, Financial Restatement, Auditor Competence, and Firm Value
2024 No-Q · Conference Proceedin 2024 International Conference on Decision Aid Sciences and Applications ..., 2024
6 Investigating Economic Opportunities Based on Strategic Economic Sectors: Applying Input"Output and Interregional Input"Output Models
2023 Q4 · Book Series International Conference on Business and Technology, 339-356, 2023
7 How Corporate Governance Impact to Sustainability Report?
2023 No-Q · Conference Proceedin 2023 International Conference on Decision Aid Sciences and Applications ..., 2023
8 Does the Quality of Real Economic Growth Occur in Indonesia? Pro-Poor Based on Human Capital Perspectives
2023 No-Q · Conference Proceedin 2023 International Conference on Decision Aid Sciences and Applications ..., 2023
9 The Impact Of Corporate Financial Performance On Dividend Cash During The Global Health Crisis
2023 No-Q · Conference Proceedings Conference on Economic and Business Innovation (CEBI), 657-665, 2023
10 The Impact of Conditional Conservatism on Bank Loan During Pandemic Covid 19 in the Asia Pacific Countries
2022 Q4 · Book Series Financial Technology (FinTech), Entrepreneurship, and Business Development ..., 2022
11 Optimization of Regional Assets in Aceh Province
2021 No-Q · Conference Proceedings International Conference on Social Science, Political Science, and ..., 2021
12 Factors Influencing Asset Revaluation by Indonesian Listed Companies in IFRSs Implementation
2019 No-Q · Conference Proceedings 1st Aceh Global Conference (AGC 2018), 452-459, 2019
13 Intellectual Capital Disclosure and Its Factors (Study on Manufacturing Companies Listed in Indonesia Stock Exchange)
2018 No-Q · Conference Proceedings Aceh Global Conference
14 Do High Profitability, High Free Cash Flow, and Low Leverage Encourage Banks in Indonesia to Pay Dividends?
2016 No-Q · Conference Proceedings 20th EBES Conference
15 Could Indonesian SFAS 50 and 55 (Revised 2006) Reduce Earnings Management of Commercial Banks in Indonesia?
2012 No-Q · Conference Proceedings The 3rd International Conference of the Japanese Accounting Review in Kyoto
16 The relatioship between corporate disclosure, information asymmetry and earnings management
2003 No-Q · Conference Proceedings Proceeding International Seminar: Sustainable Economic and Business ..., 2003
1 Konservatisme Akuntansi dari Tinjauan Teori Akuntansi Positif
2024 Terbit Yossi Diantimala USK Press 9786232649132
2 Penguatan Kinerja Puskesmas : Integrasi Kompetensi Aparatur, Sistem Pengendalian Internal, Komitmen Manajemen, Good Government Governance dan Upaya Pencegahan Fraud
2024 Terbit Dr. Surna Lastri, SE, M.Si., Prof. Dr. Heru Fahlevi, SE, M.Sc., dan Prof. Dr. Yossi Diantimala, SE, M.Si., Ak, C.A Penerbit Adab 9786235055992
No patents yet Registered patents and intellectual property will appear here
No awards yet Achievements and recognitions will appear here
No workshops yet Training, seminars, and workshops attended will appear here
Academic Overview
108
Total
Journal90
Proceeding16
Book2
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