Prof. Dr. Yossi Diantimala, S.E.Ak., M.Si.
Prof. Dr. Yossi Diantimala, S.E.Ak., M.Si.
Fakultas Ekonomi dan Bisnis
Akuntansi Keuangan
ydiantimala@usk.ac.id
scholar.google.co.id/citations?user=mw1toooaaaaj&hl=en
idScopus idScholar idGaruda
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 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), 61-80, 2023
2 Mediation role of management commitment on improving fraud prevention in primary healthcare: Empirical evidence from Indonesia
2022 Q1 · Journal Problems and Perspectives in Management
3 Determinants of patient behavioural loyalty on primary health centres: Evidence from a cross-sectional study in Indonesia
2022 Q2 · Journal F1000research
4 Recursive correlation between voluntary disclosure, cost of capital, information asymmetry, and firm value
2022 Q2 · Journal Cogent Business and Management
5 Predicting future performance and dividend policy by asset revaluation and leverage
2022 No-Q · Journal Jurnal Keuangan Dan Perbankan 26 (3), 515-537, 2022
6 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
7 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
8 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
9 Corporate Factors Influencing Holding Period of Stock: An Analysis of Market Capitalization Threshold
2022 No-Q · Journal Journal of Accounting Research, Organization and Economics
10 The positive role of religiosity in dealing with academic dishonesty
2021 Q2 · Journal Cogent Business and Management
11 Firm size sensitivity on the correlation between financing choice and firm value
2021 Q2 · Journal Cogent Business and Management
12 âœSurviving and growing up with illegal statusâ: 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
13 ENRICHING THE SOCIO-ECONOMIC INEQUALITY MODEL BY USING ALTERNATIVE INDICES
2021 Q1 · Journal Economics and Sociology
14 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
15 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
16 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
17 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
18 The Demand of Cost of Equity: Is Audit Attributes Matters?
2021 No-Q · Journal Riset Akuntansi dan Keuangan Indonesia 6 (3), 296-309, 2022
19 The role of revenues in reducing local government fiscal distress: An empirical study in Indonesia
2021 No-Q · Journal The Journal of Asian Finance, Economics and Business 8 (6), 597-607, 2021
20 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
21 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
22 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
23 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
24 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
25 Value Relevance of Asset Revaluation Disclosure
2020 No-Q · Journal Journal of Accounting and Investment 21 (3), 555-569, 2020
26 The Drivers of Earnings Management: Cases of Firms with Corporate Governance Perception Index
2020 No-Q · Journal Account and Financial Management Journal
27 The Drivers of Earnings Management: Cases of Firms with Corporate Governance Perception Index
2020 No-Q · Journal Account and Financial Management Journal
28 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 â¦, 2019
29 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 â¦, 2019
30 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
31 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 â¦, 2018
32 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
33 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 â¦, 2018
34 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 3 (3), 515-526, 2018
35 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
36 The mediating effect of sustainability disclosure on the relationship between financial performance and firm value
2018 No-Q · Journal Ahmet Gkgz, 2018
37 The determinants of cash holdings: evidence from listed manufacturing companies in Indonesia
2018 No-Q · Journal Ahmet Gkgz, 2018
38 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
39 The impact of industry-specific regulation on income smoothing practice: evidence from Indonesian commercial banks
2018 No-Q · Journal Ahmet Gkgz, 2018
40 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
41 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
42 Analisis Dampak Peristiwa Divestiture Anouncement Dan Financial Statement Restatement Terhadap Market Reaction Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 ...
2018 No-Q · Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 3 (4), 638-649, 2018
43 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
44 The Effect of Ownership Structure, Financial and Environmental Performances on Enviromental Disclosure
2018 No-Q · Journal Accounting Analysis Journal
45 The Influence of Company’s Reputation and Company’s Financial Performance toward Tax Planning of Public Companies in Indonesia
2018 No-Q · Journal International Journal of Academic Research in Business & Social Sciences
46 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
47 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
48 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
49 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 3 (1), 62-69, 2016
50 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
51 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
52 Tingkat Pengungkapan Wajib Perbankan Syariah Di Indonesia
2016 No-Q · Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 1 (1), 273-281, 2016
53 Pengungkapan wajib dan kualitas akuntansi: Analisis Perkembanngan standar akuntansi keuangan indonesia
2016 No-Q · Journal Universitas Gadjah Mada, 2016
54 Tingkat Pengungkapan Keberlanjutan (Sustainability Disclosure): Analisis Perbandingan Perusahaan Keuangan dan Perusahaan Non-Keuangan di Indonesia
2016 No-Q · Journal Jurnal Telaah dan Riset Akuntansi
55 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
56 KINERJA Jurnal Bisnis dan Ekonomi
2011 No-Q · Journal KINERJA Jurnal Bisnis dan Ekonomi 15 (1), 1-108, 2011
57 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
58 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
59 MANAJEMEN LABA DAN REPUTASI AUDITOR
2010 No-Q · Journal Jurnal Telaah dan Riset Akuntansi 3 (2), 123-129, 2010
60 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
61 Pengaruh pengumuman laba terhadap asimetri informasi
2001 No-Q · Journal Universitas Gadjah Mada, 2001
62 www. jafas. org
- No-Q · Journal
63 Internal service factors, service quality and behavioural loyalty: Evidence from Indonesian health centres
- No-Q · Journal
64 THE EFFECT OF CREDIT PERIOD, LOAN AMOUNT, AND TYPES OF BUSINESS ON INCREASING INCOME
- No-Q · Journal
65 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
66 Majid. 2018
- No-Q · Journal Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Perpajakan Serta ..., 0
1 Investigating Economic Opportunities Based on Strategic Economic Sectors: Applying Inputâ"Output and Interregional Inputâ"Output Models
2023 Q4 · Book Series International Conference on Business and Technology, 339-356, 2023
2 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
3 Optimization of Regional Assets in Aceh Province
2021 No-Q · Conference Proceedings International Conference on Social Science, Political Science, and ..., 2021
4 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
5 Intellectual Capital Disclosure and Its Factors (Study on Manufacturing Companies Listed in Indonesia Stock Exchange)
2018 No-Q · Conference Proceedings Aceh Global Conference
6 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
7 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
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No awards yet Achievements and recognitions will appear here
No workshops yet Training, seminars, and workshops attended will appear here
Academic Overview
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Journal66
Proceeding7
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