Prof. Dr. Yossi Diantimala, SE.Ak., M.Si.

Tentang Saya (About Me)

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.

ydiantimala@usk.ac.id
www

https://scholar.google.co.id/citations?user=Mw1toooAAAAJ&hl=en

Publikasi (Publications)

Jurnal (Journals)

Salsabilla, Yossi Diantimala, 2023, The Influence of Investment Decisions and Corporate Financial Performance on Tax Avoidance: a Cross-Country Study., Jurnal Dinamika Akuntansi dan Bisnis, 10(1), 61-80, ISSN: 2355-9462, E-ISSN 2528-1143.

Rizki Putri Nurita Fonna, Yossi Diantimala, Riha Dedi Priantana, 2022, Corporate Factors Influencing Holding Period of Stock: An Analysis of Market Capitalization Threshold, Journal of Accounting Research Organization and Economics (JAROE), 5(3), 234-248, 2621-1041.

Yossi Diantimala, Sofyan Syahnur, Islahuddin., 2022, Recursive correlation between voluntary disclosure, cost of capital, information asymmetry, and firm value., Cogent Business and Management, 9(1), 1-18, 2331-1975.

Jhon Herisma, Yossi Diantimala, Mulia Saputra, 2022, Do Organizational Commitment and Work Stress Moderated by Locus Of Control Influence Auditor Performance? Evidence From Banking Institution, Journal of Accounting Research Organization and Economics (JAROE), 5(2), 172-180, E-ISSN: 2621-1041.

Naupal Alfarisyi, Yossi Diantimala, Rizal Yahya, Muhammad Saleh, 2022, Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter?, Jurnal Dinamika Akuntansi dan Bisnis (JDAB), 9(2), 205-222, ISSN: 2355-9462, E-ISSN: 2528-1143.

Surna Lastri, Heru Fahlevi, Yossi Diantimala, Ridwan, 2022, Mediation role of management commitment on improving fraud prevention in primary healthcare: Empirical evidence from Indonesia, Problems and Perspectives in Management , 20(1), 488-500, E-ISSN 1810-5467, ISSN 1727-7051.

Mardaleta, Abdul Rahman Lubis, Yossi Diantimala, Heru Fahlevi, 2022, Determinants of patient behavioural loyalty on primary health centres: Evidence from a cross-sectional study in Indonesia, F1000Research, 11, 1-20, E-ISSN 2046-1402.

Raihan Ramadhani, Yossi Diantimala, Muhammad Arfan, 2022, The Effect of Trust and Related Party Transaction on Firm Value., Jurnal Ilmiah Akuntansi dan Bisnis, 17(2), 333-344, Online ISSN 2303-1018, Print ISSN 2302-514X.

Ridwan Ridwan, Yossi Diantimala, Indayani, 2022, Predicting future performance and dividend policy by asset revaluation and leverage, Jurnal Keuangan dan Perbankan, 26(3), 515-537, e-ISSN: 2443-2687 and p-ISSN: 1410-8089.

Cut Nadhirah Faisal, Yossi Diantimala, Dinaroe, 2021, Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis , Jurnal Dinamika Akuntansi dan Bisnis, 8(1), 27-46, ISSN: 2355-9462, E-ISSN: 2528-1143.

Ridwan Ridwan, Yossi Diantimala, 2021, The positive role of religiosity in dealing with academic dishonesty, Cogent Business and Management, 8(1), 1-29, 2331-1975.

Yossi Diantimala Sofyan Syahnur Ratna Mulyany Faisal Faisal, 2021, Firm Size Sensitivity on The Correlation Between Financing Choice and Firm Value, Cogent Business and Management, 8(1), 1-19, 2331-1975 .

Sofyan Syahnur, Yossi Diantimala, 2021, Surviving and growing up with illegal status: The Analysis of Socio–Economic Household, Potential Conflict, the Environmental Damage, and Vulnerability of Local Community to Disaster, Journal of Sustainable Mining, 20(3), 157-177, 2300-3960.

Sofyan Syahnur, Kurt Klaus Frohberg, Doojin Ryu, Yossi Diantimala, 2021, Enriching the Socio-Economic Inequality Model by Using Alternative Indices., Economics & Sociology, 14(4), 47-72, Online-ISSN 2306-3459, Print-ISSN 2071-789X .

Al ansori, Nasir Nasir, Yossi Diantimala, Syukriy Abdullah, 2021, The Role of Revenues in Reducing Local Government Fiscal Distress: An Empirical Study in Indonesia., Journal of Asian Finance, Economics and Business, 8(6), 597-607, Print ISSN: 2288-4637 / Online ISSN 2288-4645.

Mirjas, Heru Fahlevi, Yossi Diantimala, 2021, Analisis Tren Penganggaran Bencana di Daerah Rawan Bencana: Studi Kasus pada Kabupaten Aceh Selatan, Jurnal Kajian Akuntansi, 5(3), 243-264, e-ISSN: 2579-9991 and p-ISSN: 2579-9975.

Eka Putri Hasnita, Yossi Diantimala, Mulia Saputra, 2021, Does Financing Decision-Making by Regional Government-Owned Syariah Banks Depend on Financial-Information Quality and Managers’ Characteristic? , Jurnal Reviu Akuntansi dan Keuangan , 11(3), 496-512, e-ISSN: 2088-0685 and p-ISSN: 2615-2223 .

Muhammad Dhia Ulhaq, Yossi Diantimala, Syukriy Abdullah, 2021, The Demand of Cost of Equity: Is Audit Attribute Maters?, Riset Akuntansi dan Keuangan Indonesia , 6(3), 296-309, e-ISSN: 2541-6111 and p-ISSN: 1411-6510 .

Anhar Firdaus, Fazli Syam BZ, Yossi Diantimala, Syawal Harianto, 2021, The Influence of Good Corporate Governance and Corporate Social Responsibility on the Value of Banking Companies Listed on the Indonesia Stock Exchange, E-Mabis Jurnal Ekonomi Manajemen dan Bisnis , 22(1), 1-8, p-ISSN: 1412-968X, e-ISSN: 2598-9405.

Maya Maulida, Darwanis, Yossi Diantimala, 2021, Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia., Journal of Accounting Research Organization and Economics, 4(2), 127-139, E-ISSN: 2621-1041.

Yossi Diantimala, Hafiez Sofyani, 2020, Value Relevance of Asset Revaluation Disclosure, Journal of Accounting and Investment, Vol 21, 555-569, 2622-3899 (P), ISSN: 2622-6413 (E).

Riyan Fadhillah, Yossi Diantimala, Nuraini A, 2020, The Drivers of Earnings Management: Cases of Firms with Corporate Governance Perception Index, Account and Financial Management Journal , 5(7), 2196-2205, E-ISSN: 2456-3374.

Wiladatika, Yossi Diantimala, 2020, Penerapan Psak No. 45 Dalam Pelaporan Keuangan Panti Asuhan Yayasan Islam Media Kasih Tahun 2017, Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi , 5(2), 540-550, E-ISSN: 25811002.

Fitria Susiana, Yossi Diantimala, Nuraini A., 2019, The Effect Of Credit Period, Loan Amount, And Types of Business On Increasing Income (Survey of Customers Micro KUR In Bank BRI Takengon Branch 2017 Period) , International Journal of Social Science and Economic Research, 4 (3), 1558 - 1569, 2455 - 8834.

Abdul Hadi, Yossi Diantimala, Heru Fahlevi, 2018, The Effect of Preventive Supervision, Detective Supervision on The Effectiveness of Financial Budget Control and Its Impact on Good Governnace of Aceh Government (Study on Aceh Government Unit), International Journal of Academic Research in Business & Social Sciences, 8 (5), 707-715, 2222-6990.

Yossi Diantimala, 2018, The Impact of Industry-Specific Regulation on Income Smoothing Practice: Evidence from Indonesian Commercial Banks, Journal of Accounting, Finance and Auditing Studies, 4 (1), 59-78, 2149-0996.

Yossi Diantimala, Tri Amalia Amril, 2018, The Effect of Ownership Structure, Financial and Environmental Performances on Enviromental Disclosure , Accounting Analysis Journal, 7 (1), 70-77, 2252-6765.

Rani Dhuhri, Yossi Diantimala, 2018, The Influence of Institusional Ownership, Individual Ownership, and Managerial Ownership toward Dividend Payout Ratio at Non-Financial Companies Registered in Indonesia Stock Exchange in 2012-2016, International Journal of Social Science and Economic Research, 3 (3), 786-801, 2455-8834.

Agus Mulyadi, Yossi Diantimala, Mulia Saputra, 2018, The 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, International Journal of Social Science and Economic Research, 3 (3), 928-936, 2455-8834.

Yossi Diantimala, 2018, The Mediating Effect of Sustainability Disclosure on the Relationship between Financial Performance and Firm Value , Journal Of Accounting, Finance and Auditing Studies, 4 (2), 32-48, 2149-0996.

Daniel Mas, Yossi Diantimala, Mulia Saputra, 2018, Comparative Analysis of Real Earnings Management and Accrual-based Earnings Management Before and After Convergence of IFRS in Indonesia, International Journal of Academic Research in Business & Social Sciences, 8 (3), 47-56, 2222-6990.

Anhar Firdaus, Fazli Syam BZ, Yossi Diantimala, 2018, The Influence of Good Corporate Governance and Corporate Social Responsibility toward the Financial Performance that has Implications for Firm Value of Banking Companies Listed in Indonesia Stock Exchange, International Journal of Academic Research in Business & Social Sciences, 8 (4), 168-179, 2222-6990.

Fajar Lina, Yossi Diantimala, Zuraida, 2018, The Influence of Company’s Reputation and Company’s Financial Performance toward Tax Planning of Public Companies in Indonesia, International Journal of Academic Research in Business & Social Sciences, 8 (8), 279-290, 2222-6990.

Cut Sri Firman, Muhammad Arfan, Yossi Diantimala, 2018, The Influence of Free Cash Flow and Operating Cash Flow on Earnings Management at Manufacturing Firms Listed in the Indonesian Stock Exchange, International Journal of Academic Research in Business & Social Sciences, 9 (8), 1134-1146, 2222-6990.

Yoki Andrian, Hasan Basri, Yossi Diantimala, 2018, The Influence of Information Systems Application for Regional Financial Management, Human Resources Competency and Understanding of Government Accounting Standard on Regional Financial Management Performance of Aceh Besar Regency, International Journal of Academic Research in Business & Social Sciences, 8 (9), 1-13, 2222-6990.

Asrinanda, Yossi Diantimala, 2018, The Effect of Tax Knowledge, Self Assessment System, and Tax Awareness on Taxpayer Compliance, International Journal of Academic Research in Business & Social Sciences, 8 (10), 539-550, 2222-6990.

Muhammad Atha Umry, Yossi Diantimala, 2018, The Detereminants of Cash Holdings: Evidence from Listed Manufacturing Companies in Indonesia, Journal of Accounting, Finance and Auditing Studies, 4 (4), 173-184, 2149-0996.

Maisarah Jumaidi, Yossi Diantimala, Syukriy Abdullah, 2018, The Application of PSAK 24 on Employee Benefits in Banking Institutions Listed in Indonesia Stock Exchange, Journal of Accounting Research, Organization and Economics, 1 (2), 182 - 190, 2621 - 1041.

Zulaikha Rahimah, Yossi Diantimala, 2017, The Influence of Company Characteristics on Market Reaction, with Quality of Voluntary Disclosure as Intervening Variable (Manufacturing Companies Listed on IDX Period 2012-2016), Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2 (3), 154-167, 2581-1002.

Herawati, Yossi Diantimala, 2016, Tingkat Pengungkapan Keberlanjutan (Sustainability Disclosure): Analisis Perbandingan Perusahaan Keuangan dan Perusahaan Non-Keuangan di Indonesia, Jurnal Telaah dan Riset Akuntansi, 9 (2), 127 - 142, 1693 - 3397.

Rizki Mangondu dan Yossi Diantimala, 2016, Pengaruh Struktur Modal terhadap Nilai Perusahaan dan Kinerja Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia, Jurnal Dinamika Akuntansi dan Bisnis (JDAB), 3, 62 69, 2355-9462.

Yossi Diantimala, Chairul Raziki, 2011, Intensitas Pelaporan Keuangan Berbasis Internet dan Berbasis Kertas dalam Pembuatan Keputusan Investasi: Studi Eksperimen dengan Surogasi Mahasiswa Profesi Akuntansi Universitas Syiah Kuala, Jurnal Bisnis dan Ekonomi, 15, 88-102, 0853-6627.

Yossi Diantimala dan Chairul Raziki, 2011, Intensitas Pelaporan keuangan Berbasis Internet dan Berbasis Kertas dalam Pembuatan Keputusan Investasi: Studi Eksperimen dengan Surogasi Mahasiswa Profesi Akuntansi Universitas Syiah Kuala, KINERJA Jurnal Bisnis dan Ekonomi, 15 (1), 88 - 102, 0853-6627.

Yossi Diantimala, 2010, Manajemen Laba dan Reputasi Auditor, Jurnal Telaah dan Riset Akuntansi (JTRA), 3, 123 - 129, 1693-3397.

Yossi Diantimala, 2008, Pengaruh Akuntansi Konservatif, Ukuran Perusahaan, dan Default Risk terhadap Koefisien Respon Laba (ERC), Jurnal Telaah dan Riset Akuntansi (JTRA), 1, 102 - 122, 1693-3397.

Prosiding (Proceedings)

Yossi Diantimala, Ridwan, Darwanis, Muhammad Arfan, 2022, The Impact of Conditional Conservatism on Bank Loan during Pandemic Covid 19 in the Asia Pacific Countries., Financial Technology (FinTech), Entrepreneurship, and Business Development Proceedings of The International Conference on Business and Technology (ICBT 2021), The International Conference on Business and Technology (ICBT 2021), Istambul Turkey (virtual), online, 6-7 November 2021, Part of the Lecture Notes in Networks and Systems book series (LNNS,volume 486), UK, Springer Nature, 297-309, Online ISBN: 978-3-031-08087-6; Print IS.

Sofyan Syahnur, Taufiq C. Dawood, Yossi Diantimala, 2022, Investigating Economic Opportunities Based on Strategic Economic Sectors: Applying Input-Output and Interregional Input-Output Models, Proceeding of ICBT 2021: Innovation of Businesses, and Digitalization during Covid-19 Pandemic, International Conference on Business and Technology 2021 (ICBT 2021), Virtual, Online, 6-7 November 2021, Part of the Lecture Notes in Networks and Systems book series (LNNS,volume 488), Springer Nature, 339–356, p-ISSN: 2367-3370; e-ISSN: 2367-3389.

Yossi Diantimala, Ridwan, Darwanis, Muhammad Arfan, 2022, The Impact of Conditional Conservatism on Bank Loan During Pandemic Covid 19 in the Asia Pacific Countries, Financial Technology (FinTech), Entrepreneurship, and Business Development Proceedings of The International Conference on Business and Technology (ICBT 2021), The International Conference on Business and Technology (ICBT 2021), Virtual, Online, 6-7 November 2022, Part of the Lecture Notes in Networks and Systems book series (LNNS,volume 486), UK, Springer Nature, 297-309, Online ISBN: 978-3-031-08087-6; Print IS.

Faridah, Abdul Rahman Lubis, Yossi Diantimala, Ridwan Ibrahim, 2020, Optimization of Regional Assets in Aceh Province (Study on SKPA Aceh Province), Proceedings of the International Conference on Social Science, Political Science, and Humanities (ICoSPOLHUM 2020), Series: Advances in Social Science, Education and Humanities Research, The International Conference on Social Science, Political Science, and Humanities (ICoSPOLHUM 2020), Banda Aceh, , Advances in Social Science, Education and Humanities Research, volume 495, Atlantis Press, , ISSN 2352-5398, ISBN: 978-94-6239-321-9.

Manijar, Islahuddin, Yossi Diantimala, 2018, Intellectual Capital Disclosure and Its Factors (Study on Manufacturing Companies Listed in Indonesia Stock Exchange), , Aceh Global Conference, , , , , 0, .

Yossi Diantimala, Sofyan Syahnur, Ridwan, 2018, Factors Influencing Asset Revaluation by Indonesian Listed Companies in IFRSs Implementation, The 1st Aceh Global Conference (AGC 2018) , The 1st Aceh Global (AGC 2018), Banda Aceh, 17 - 18 Oktober 2018, Advances in Social Science, Education, and Humanities Research, Atlantis Press, , 2352-5398.

Yossi Diantimala, 2016, Do High Profitability, High Free Cash Flow, and Low Leverage Encourage Banks in Indonesia to Pay Dividends?, , 20th EBES Conference, Vienna, Austria, 28-30 September 2016, IFM - Real Estate and Facility Management at TU Wien in Vienna, Austria, Eurasia Business and Economics Society (EBES), , .

Yossi Diantimala, 2012, Could Indonesian SFAS 50 and 55 (Revised 2006) Reduce Earnings Management of Commercial Banks in Indonesia?, The 3rd International Conference of the Japanese Accounting Review in Kyoto, The 3rd International Conference of the Japanese Accounting Review in Kyoto, Doshisha University, Kyoto, 9 November 2012, Doshisha University, The Japanese Accounting Review, Kobe University, Kyoto University, Doshisha University, , .