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All Journal Jurnal Akuntansi Indonesia Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Akuntansi STIE Muhammadiyah Palopo IJBE (Integrated Journal of Business and Economics) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) Jurnal Dinamika Akuntansi Accounting Analysis Journal Jurnal ISIP: Jurnal Ilmu Sosial dan Ilmu Politik
Dwi Ratmono
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Diponegoro Journal of Accounting

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ANALISIS REAKSI INVESTOR TERHADAP PENERIMAAN LAPORAN OPINI AUDIT GOING CONCERN Indriani, Widya; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to obtain empirical evidence on investor reaction to going concern audit reports. Investor reaction is measured by cumulative  abnormal return (CAR) with the market adjusted model. Institutional ownership is used as a moderating variable. This research hypothesized  that going concern  audit  reports, going  concern  audit reports that cited financing problems,  and going  concern  audit reports  moderated  by institutional  ownership  have negative influence on investor reaction.The sample in this research is all firms listed in Indonesia Stock Exchange during 2008-2013 that received going concern audit reports. The sampling method is purposive sampling, with the final sample is 95 firms. The hypothesis tested using multiple regression with OLS assumptions and one-sample t-test.The result  indicates  going  concern  audit  report  has a significant  negative  influence  on investor reaction. Going concern audit reports that cited financing  problems have no significant influenced  on investor  reaction.  Institutional  ownership  can’t strengthen  the influence  of going concern audit reports on the investor reaction.
ANALISIS PENGARUH KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Nastiti, Anggraini Dwi; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aimed to analyze the effect of the convergence of IFRS on earnings management by considering the characteristics of corporate governance as a moderating variable. Convergence of IFRS as an independent variable is proxied by using dummy variables. Earnings management is measured  using  the  value  of  discretionary  accruals. Mechanism  of  corporate  governance  as  a moderating variable considering the characteristics of the commissioners, audit committee, auditor quality and the institutional ownership. This research uses a control variable size, profitability, leverage, and growth. The sample in this research is manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2013. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple regression analysis. These results of this study indicate that convergence of IFRS have a significant influence on earnings management with a positive direction. The test results found that the application of IFRS can increase the level of earnings management firms. Thus after IFRS, companies tend to have this level of earnings management is higher. Corporate governance mechanism can moderate the effects of IFRS on earnings  management.  This  is indicated  by  the  effect  of  the  accounting  and financial  expertise possessed by the audit committee in enhancing the positive effect of IFRS on earnings management.
ANALISIS DETERMINAN EFEKTIVITAS AUDIT INTERNAL PADA SEKTOR PEMERINTAHAN Budi Prakoso, Nawa; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine factors which affect (determinants) internal audit effectiveness in the public sector. This study is a replication of the research that has been done by Alzeban and Gwiliam (2014)  in Saudi Arabia, with differences in location, object, sampling and analysis methods.The study was conducted at an internal auditor in eight inspectorate office districts / cities and provinces of Yogyakarta and Central Java. The total sample is 137 respondents. This study uses primary data in the form of a questionnaire. PLS analysis testing techniques are used to prove the research hypothesis.The result of this study shows that the competence of internal auditors, management support for internal audit and the independence of the internal audit proved a significant effect on the internal audit effectiveness. While the relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness.
PENGARUH PENERAPAN IFRS KARAKTERISTIK PERUSAHAHAAN DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY Septiana, Puspa Avinda Dwi; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The value of the timeliness in financial reporting is an important factor for beneficial of the information in the financial statements. Timeliness can be measured by the level of audit delay that calculated by difference between closing date in financial statement until the date of the auditor's report. This study is aimed to examine the influence of IFRS implementation, the company’s characteristics, and the quality of the auditor towards the audit delay. Characteristics of the company used in this study are the company size, the leverage, and the loss announcement.The population used in this study is all of the manufacturing company listed in Indonesia Stock Exchange in 2010, 2011, 2012 and 2013. The writer uses the purposive sampling for the sampling method. The criteria of the company which is used is company must have published audited financial report for four years successively and used rupiah, so that  the number of the sample in this study is 416 data. The analysis technique used in this study is multiple linear regresion.The analysis shows that the company size, leverage and the auditor’s quality  significantly affect the audit delay at different levels of significance. The company size variable affects the audit delay negatively. There are two variables that are not affecting the delay audit, those are the implementation of ifrs, and loss announcement.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENYELESAIAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN BPK RI PADA PEMERINTAH DAERAH DI PULAU JAWA DAN BALI Pipit Siti Jenar Puspitasari; Dwi Ratmono
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that influence follow-up of audit recommendation. The independent variables that tested in this study are auditor's professional skills, the type of local government, the number of accounting entities, tenure regional head, the age of local government, the dependance level and legislative oversight.This study uses secondary data derived from a detailed list of BPK’s follow-up Audit on the District and City government in Java and Bali for the period up to 2015. The research sample of 122 district and city in the province of West Java, Central Java, East Java, Banten, Yogyakarta and Bali. The analytical method used is multiple linear regression analysis.The results show that auditor's professional skills have positive affect to  follow-up of audit recommendation. Meanwhile the type of local government, the number of accounting entities, tenure regional head, the age of local government, the dependance level, legislative oversight do not affect the follow-up of audit recommendation.
PENGARUH PENGUNGKAPAN RISIKO TERHADAP BIAYA MODAL EKUITAS DAN KINERJA BANK Cicilia Chrissanti Ardhi Utami; Dwi Ratmono
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of risk disclosure on cost of equity capital. In addition, this study also aims to  examine the effect of risk disclosure on performance. The first hypothesis of the study is risk disclosure has negative effect on cost of equity capital. The second hypothesis of the study is risk disclosure has positive effect on performance. The population in this study is banking companies list on the Indonesia stock exchange in 2011-2016. The sampling method is using purposive sampling. A total observation used in the study was 156 banking companies. Analytical technique used for testing the hypothesis in this study is multiple regression analysis by Eviews 9.The results of analysis couldn’t support the hypothesis before because risk disclosure has no effect on cost of equity capital. In addition, the result of  the second hypothesis analysis also showed that risk disclosure has no effect on performance.
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Winarti Monika Sagala; Dwi Ratmono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of disclosure of Corporate Social Responsibility (CSR) to  corporate tax aggressiveness. The independent variable is  used  in this study is  corporate  social  responsibility  disclosure.While  the  dependent  variable  in  this study is tax aggressiveness that measured using proxy Effective Tax Rates (ETR). This study  is a replication of the  study by  Lanis and  Richardson  (2012)  and use 375 non-financial companies that  listed  on the  Indonesia  Stock Exchange  in  the period  2011-2013  as  the  sample.  Samples  were  selected  by  probability  sampling method  and  finally  obtained  125  non-financial  companies that  fulfill  the criterias. Data were analyzed using ordinary least square regression analysis model.The result  shows  that the  higher the level of CSR disclosure of a corporation, the lower is the level of tax aggressiveness. This result support the theory of legitimacy.
DETERMINAN KECURANGAN LAPORAN KEUANGAN: PENGUJIAN TEORI FRAUD TRIANGLE Yuvita Avrie Diany; Dwi Ratmono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory. Based on Fraud Triangel theory there are three variables hypothesized affect fraud which are pressure, opportunity, and rationalization.            This study use data of 27 companies which did financial statement fraud and 27 other companies matched. Data can be collected from annual report published by website IDX. Data then analized using logistic regression analysis.            The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. While rationalization can’t be proved to financial statement fraud yet.
PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA Vefon Hadamean; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the affect of board size, proportion of independend board, intensity of meeting, institution ownership, managerial ownership, and  profitability to dividend policy in Indonesia companies. Dividend policy measured by using dividend yield. The population in this study is a company listed on the Indonesia Stock Exchange as an open company. It consists companies in all sectors which pay the dividend during 2015-2017. The amount of the sample used in this study were 387 sample. Data were analyzed using descriptive statistical analysis, multiple linear analysis by Newey-West method, classical assumption test and hypothesis test. The results of the analysis show that board size have a negative and significant effect on dividend yield. Corporate govenance such as proportion of independend board and intensity of meeting have no significant effect on dividend policy. Ownership structure such as institution ownership and managerial ownership have no significant effect on dividend policy. Profitability have no significant effect on dividend policy.
KEBIJAKAN DIVIDEN DAN PEMBELIAN KEMBALI SAHAM: PENGUJIAN LIFE CYCLE THEORY Devi Indriyani; Dwi Ratmono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of life cycle theory and leverage on dividen policy and buyback. Life cycle is proxied by RETA (retained earning to total asset). This study purposes hypothesis that RETA have positive influence on dividen policy and buyback whereas leverage have negative influence on dividend policy and buyback. The population of this research is all of listed firms in Indonesia Stock Exchange in year 2009-2012, exclude financial firms. Sampling method used is purposive sampling. Logistic regression used to be analysis technique. The final amounts of sample are 520. Result of this study show that retained earning to total asset have positively significant influenced on probability of dividen distributing. Retained earning to total asset have no significance on probability of buyback action. Leverage have no significance on dividend policy but have negative influence on buyback. The finding of this study supports life cycle theory.
Co-Authors Abdul Rohman Adriana Pradopowati AGUS PURWANTO Agustine, Yolanda Safira Alam Irwin Haldiaz Ana Rochmawati Asma Muthiah Syahidah Athariq Evan Arianenda Bayu Wisnu Pradana Chrysvina Florencia Shirleen Prayogo Cicilia Chrissanti Ardhi Utami Cintia Heko Agustina Devi Indriyani Devi Indriyani Dhimas Andrean Sukoco Dias Nurmalasari Dwi Kusumawati Kusumawati Elly Asmara Emma Rani Nuristya Ertambang Nahartyo Faisal Faisal Farandy, Rangga Danang Fitriyani, Fara Fuad Fuad Fuad Mas’ud Hasiba Putik Mauliya Ibrahim Dhia Furqoni Imron Kamil Indriani, Widya La Ode Ibnu Hafidz Saleh Lambok Maranatal Ma'ruf, Maulana Nanintha Gemala Hadiatullah Nastiti, Anggraini Dwi Nawa Budi Prakoso, Nawa Nur Cahyonowati Permata Putri, Erlinda Ramadhani Pipit Siti Jenar Puspitasari Pratama, Sari Indra Purwaatmojo, Novita Anggraini Puspa Avinda Dwi Septiana, Puspa Avinda Dwi Retnoningrum Hidayah Rita Suryani Rohmadtika Dita Rosa Priskila Sitanggang RUSTAM HANAFI Selviana Selviana Siswana, Feky Henry Sri Mulyani Tanjaya, Felix Totok Dewayanto Triana Chaerun Niza Tsaniya Nisya Fasha Tsuroyya, Yasmin Yumnaa Tujori S, Abas Ula Restu Rafifah Vefon Hadamean Winarti Monika Sagala Winarti Monika Sagala, Winarti Monika Winda Milasari Yuserrie Zainuddin Yuvita Avrie Diany