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Articles by Imam Ghozali
Total Records ( 4 ) for Imam Ghozali
  Imam Ghozali and Syuhada Sufian
  The purpose of this research is to build an integrated and sustainable model innovation development to improve quality of strategic asset and innovation. This research used two-steps approach sequential equation modeling with respondents the top level managers of 121 pharmaceutical companies in Indonesia as sample research while target population of about 225 pharmaceutical companies. The result of this research concludes that quality of strategic innovation is mainly achieved through improving quality on strategic asset. By developing internal and external organizational learning, subsequently, strategic asset development will be well-developed. The process of external organizational learning is influenced by the quality of strategic alliance and the power of market orientation culture whereas the internal organizational learning has role as a growth generating factor.
  Petrus Ridaryanto , Imam Ghozali and Agus Purwanto
  The study modelled and tested the influence of organizational justice toward dysfunctional audit behaviours, especially on the dimension of premature signing off. There are little evidence on the direct influence of organizational justice toward the behaviour. This study uses job satisfaction as moderating variable, since it has relationship with organizational justice and the reduce quality behaviour. The research is based on a survey of 262 auditors working in public accounting firms in Indonesia. The structural equation analysis section tests the fit of the general model to the empirical data. The study revealed the partial moderating function of job satisfaction. The findings are subject to a number of limitations associated with dysfunctional behavior dimensions.The significant role of job satisfaction suggest the imperative priority for audit firm managements. The research provides empirical evidence to address the concerns of the job satisfaction as useful variable to link between organizational justice to the acceptance of DAB.
  Syahril Djaddang , Imam Ghozali and Tarmizi Achmad
  The objective of this research is to evaluate the different between corporate governance toward accrual management and earning volatility between company hedged and unhedged in Indonesian Stock Exchange. This research used secondary data of annual report and accrual management in 2010-2014. The data collection used documentation method. The hypotheses test used Structural Evaluation Method (SEM) with WarpsPLS 4.0 program. The test result indicates ownership management model and independent audit committee as a monitoring and supporting factor of the companies to lower volatility earning in the hedged company and management ownership in companies unhedgeds company. There is a difference of financial value as a trading on hegder and unhedgeds company and speculation to lower volatility earnings.
  K.D. Karlina Aprilia , Abdul Rohman , Anis Chariri and Imam Ghozali
  The objective of this study to investigate the association between cash compensation and bank performance and to observe whether credit risk and earning management mediate the relationship between cash compensation and bank performance. Data collected from 34 banks that listed on the Indonesian Stock Exchange for the period 2009-2014. The result showed that cash compensation has direct effect on bank performance. Credit risk was not a mediating variabel but earning management was able to mediate relationship between cash compensation and bank performance.
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