Articles
<![CDATA[DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN : PENGUJIAN TERHADAP TEORI SIKLUS HIDUP ]]>
<![CDATA[Ratmono, Dwi]]>;
<![CDATA[Indriyani, Devi]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015 ]]>
Publisher : <![CDATA[Jurnal Dinamika Akuntansi ]]>
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DOI: 10.15294/jda.v7i1.4039
<![CDATA[Tujuan dari penelitian ini adalah untuk menguji secara empiris apakah teori siklus hidup dapat menjelaskan faktor-faktor penentu kebijakan dividen. Siklus hidup perusahaan diukur dengan laba ditahan terhadap total aset (RETA). Penelitian ini mengusulkan hipotesis bahwa RETA memiliki pengaruh positif pada kebijakan dividen sedangkan leverage tidak berpengaruh negatif terhadap kebijakan dividen. Populasi penelitian ini adalah semua perusahaan yang terdaftar nonfinansial di Bursa Efek Indonesia pada tahun 2009-2012. Metode sampling yang digunakan adalah purposive sampling. Regresi logistik digunakan untuk teknik analisis. Sampel akhir terdiri dari 520 perusahaan-tahun pengamatan. Hasil menunjukkan bahwa saldo laba untuk total aset positif mempengaruhi probabilitas distribusi dividen. Leverage tidak berpengaruh signifikan terhadap kebijakan dividen keseluruhan, bukti empiris yang disediakan oleh penelitian ini mendukung teori siklus hidup.The objective of this study is to test empirically whether life cycle theory can explain the determinants of dividend policy. Companyâs life cycle is measured by retained earnings to total asset (RETA). This study proposes hypothesis that RETA has positive influence on dividen policy whereas leverage has negative influence on dividend policy. The population of this research is all of listed nonfinancial firms in Indonesia Stock Exchange in year 2009-2012. Sampling method used is purposive sampling. Logistic regression used as a technique to analyze the data. The final sample consists of 520 firms. The results show that retained earnings to total asset positively affects probability of dividend distribution. Meanwhile, leverage has no significant effect on dividend policy. Overall, the empirical evidence provided by this study supports life cycle theory.]]>
<![CDATA[DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? ]]>
<![CDATA[Ratmono, Dwi]]>;
<![CDATA[Diany, Yuvita Avrie]]>;
<![CDATA[Purwanto, Agus]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.14.2.100-117
<![CDATA[The objective of this study is to test the ability of fraud triangle theory to explain financial statement fraud phenomena. To achieve the objective, this research examines factors which affect financial statement fraud. Based on fraud triangle theory, there are three variables hypothesized affect fraud which are pressure, opportunity and rationalization. This study uses data of 27 companies which did financial statement fraud and 27 other companies as pair matched sample. Data collected from annual report published by website Indonesian Stock Exchange (IDX). Data then analyzed using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. Rationalization is not supported as determinant of financial statement fraud. This study provides partial support for fraud triangle theory in explaining financial statement fraud phenomena.]]>
<![CDATA[ANALISIS REAKSI INVESTOR TERHADAP PENERIMAAN LAPORAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Indriani, Widya]]>;
<![CDATA[Ratmono, Dwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[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.]]>
<![CDATA[ANALISIS PENGARUH KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Nastiti, Anggraini Dwi]]>;
<![CDATA[Ratmono, Dwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[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.]]>
<![CDATA[ANALISIS DETERMINAN EFEKTIVITAS AUDIT INTERNAL PADA SEKTOR PEMERINTAHAN ]]>
<![CDATA[Budi Prakoso, Nawa]]>;
<![CDATA[Ratmono, Dwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH PENERAPAN IFRS KARAKTERISTIK PERUSAHAHAAN DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY ]]>
<![CDATA[Septiana, Puspa Avinda Dwi]]>;
<![CDATA[Ratmono, Dwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[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.]]>
<![CDATA[PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI SARANA LEGITIMASI: DAMPAKNYA TERHADAP TINGKAT AGRESIVITAS PAJAK ]]>
<![CDATA[Ratmono, Dwi]]>;
<![CDATA[Sagala, Winarti Monika]]>
<![CDATA[ Nominal: Barometer Riset Akuntansi dan Manajemen Vol 4, No 2 (2015): Nominal September 2015 ]]>
Publisher : <![CDATA[Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/nominal.v4i2.7997
<![CDATA[Abstrak: Pengungkapan Corporate Social Responsibility (Csr) Sebagai Sarana Legitimasi: Dampaknya Terhadap Tingkat Agresivitas Pajak. Berdasar teori legitimasi, terdapat dugaan bahwa perusahaan menggunakan pengungkapan corporate social responsibility (CSR) dalam rangka menjaga citra (image) di mata masyarakat. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan CSR terhadap  agresivitas pajak. Hipotesis yang diajukan adalah pengungkapan CSR berpengaruh negatif terhadap agresivitas pajak dalam rangka menjaga citranya.  Penelitian ini bertujuan menguji generalisasi temuan  Lanis dan  Richardson (2012) dalam konteks Indonesia. Sampel terdiri atas  perusahaan non-keuangan yang terdaftar di BEI pada tahun 2011-2013 Hasil  penelitian menunjukkan  bahwa semakin  rendah  tingkat pengungkapan  CSR suatu  perusahaan,  semakin  tinggi  tingkat  agresivitas pajaknya. Hasil ini memberikan dukungan empiris untuk teori legitimasi bahwa perusahaan selalu berusaha mendapat dukungan dari lingkungan institusionalnya. Kata kunci: pengungkapan CSR, agresivitas pajak, effective tax rates, legitimasi]]>
<![CDATA[Dampak Konvergensi IFRS, Karakteristik Perusahaan, dan Kualitas Auditor Terhadap Audit Delay ]]>
<![CDATA[Ratmono, Dwi]]>;
<![CDATA[Septiana, Puspa Avinda Dwi]]>
<![CDATA[ Journal of Accounting and Investment Vol 16, No 2: July 2015 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2015.0034.86-95
<![CDATA[The objective of this study is to examine the influence of IFRS implementation on the audit delay. To focus on the impact of audit delay, this study controls the effect of company’s characteristics. 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 for 2010 until 2013 period. The study uses the purposive sampling for the sampling method. The criteria of the sample 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 observations. There are two variables that do not affect the audit delay, those IFRS implementation, and loss announcement..The results shows that the company size, leverage and the auditor’s quality significantly affect audit delay.]]>
<![CDATA[DETERMINAN FRAUD BELANJA BANTUAN SOSIAL PEMERINTAH DAERAH ]]>
<![CDATA[Dwi Ratmono]]>;
<![CDATA[Adriana Pradopowati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2016.12.7024
<![CDATA[Abstrak: Determinan Fraud Belanja Bantuan Sosial: Studi Empiris pada Pemerintah Daerah. Penelitian ini bertujuan untuk menganalisis determinan tingkat penyimpangan (fraud) belanja bantuan sosial Pemerintah Daerah. Penelitian ini menggunakan alat analisis Structural Equation Modeling (SEM) dengan metode Partial Least Square (PLS). Sampel penelitian ini adalah seluruh pemerintah kabupaten/kota seluruh Jawa Tengah. Data yang digunakan dalam penelitian ini adalah Laporan Hasil Pemeriksaan (LHP) Badan Pemeriksa Keuangan (BPK) tahun 2009–2013. Hasil penelitian menunjukkan bahwa determinan tingkat penyimpangan belanja bantuan sosial adalah kelemahan sistem pengendalian intern dan ketidakpatuhan terhadap peraturan perundang-undangan. Dengan demikian, kedua faktor tersebut perlu menjadi perhatian Pemda, regulator, dan auditor dalam mencegah terjadinya fraud penyaluran belanja bantuan sosial di masa mendatang. Abstract: Determinans of Fraud of Social Assistance Expenditure in Local Government. This study aims to analyze the determinants of fraud of social assistance expenditures in Local Government. This study use Partial Least Square (PLS) as method while Strcutural Equation Modeling (SEM) used as analytical tool. The sample is all local governement in Central Java The data used in this study are Auditor Report of BPK.The results show that the determinant of the fraud of social assistance expenditure is internal control system weaknesses and non-compliance with laws and regulations. Therefore, these two factor need attention from local government, regulator and auditor in order to prevent social assistance expenditure in future period. ]]>
<![CDATA[DETERMINAN OPTIMALISASI PENGGUNAAN ASET TETAP PEMERINTAH DAERAH ]]>
<![CDATA[Dwi Ratmono]]>;
<![CDATA[Ana Rochmawati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2018.04.9014
<![CDATA[Abstrak: Determinan Optimalisasi Pengunaan Aset Tetap Pemerintah Daerah. Penelitian ini bertujuan untuk menganalisis determinan optimalisasi penggunaan aset tetap Pemerintah Daerah pada Pemerintah Kabupaten Semarang. Penelitian ini menggunakan metode analisis Structural Equation Modeling-Partial Least Squares (SEM-PLS) pada 46 Organisasi Perangkat Daerah (OPD) Pemerintah Kabupaten Semarang. Penelitian ini menemukan bahwa perencanaan kebutuhan dan inventarisasi merupakan faktor terpenting dalam optimalisasi aset tetap. Optimalisasi aset tetap hanya dapat tercapai jika dimulai dengan perencanaan stratejik yang tepat dan sesuai dengan tujuan organisasi. Selain itu, inventarisasi wajib dilakukan agar Pemda mempunyai pangkalan data terkini terkait aset-asetnya. Abstract: Determinants of Optimizing the Use of Local Government Fixed Assets. This study aims to analyze the optimal determinants of the use of fixed assets of the Regional Government in the Semarang District Government. This study uses the analysis method of Structural Equation Modeling-Partial Least Squares (SEM-PLS) in 46 Regional Government. This study finds that demand planning and inventory are the most important factors in fixed assets optimization. It can only be achieved if starts with the right strategic planning and in accordance with the goals of the organization. In addition, the inventory must be carried out so that the regional government has the latest database of its assets.]]>
