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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 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
Dwi Ratmono
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Information Content Simultaneity of Returns and Earnings: The Case of Indonesia Fuad Fuad; Dwi Ratmono; Yuserrie Zainuddin
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v8i2.82

Abstract

This paper analyzes in detail the information content of returns and earnings, both linearly and simultaneously because they are jointly affected by information that is difficult to specify explicitly. Based on empirical evidence, we challenge the assumption that earnings follow first order moving average process, while assuming that they actually follow first order autoregressive process. Using 900 firm-specific observations from 1996 to 2004 we found that earnings (ERC) and returns response coefficients (RRC) provide similar estimates under joint estimation rather than linear one. We also found that 2-Stage Least Square (2SLS) reduces the bias of ERC and RRC in contrast to under Ordinary Least Square. Surprisingly, earnings and returns convey information larger in the short-term rather than in the long-term. In particular, we found that one year lag of return contain more information about future earning than two-or three years lag of return.
Cultural Influence on Perceived Usefulness of Islamic Corporate Reporting Model Dwi Ratmono; Fuad Mas’ud
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 2 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The objective of this study is to examine the cultural influence on the per-ceived usefulness of Islamic corporate reporting model. This study attempts to un-derstand the antecedents of perceived usefulness of Islamic corporate reporting model. The Hofstede-Gray’s framework was utilized to develop research hypothesis that the lower in terms of Conservatism and Secrecy, the more likely to believe that the Islamic corporate reporting are more important than conventional accounting reporting. The hypothesis was also stated that the different background of institu-tions is expected to have an impact to the respondent’s perception on perceived use-fulness of Islamic corporate reporting model because the Islamic background insti-tutions have put more efforts than the conventional institutions in promoting Islamic values. The results showed that Power Distance was the best antecedents in explain-ing Gray’s accounting values and Uncertainty Avoidance has the positive significant effect on perceived usefulness of the Islamic corporate reporting model.Keywords:    conventional accounting, Islamic accounting, Hofstede-Gray frame-work, Islamic corporate reporting, perceived usefulness
Model kepatuhan perpajakan sukarela: peran denda, keadilan prosedural, dan kepercayaan terhadap otoritas pajak Dwi Ratmono
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 1 (2014)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol18.iss1.art4

Abstract

Penelitian ini bertujuan untuk mengembangkan model kepatuhan sukarela bagi wajib pajak. Berdasar pada teori slippery slope, penelitian ini menghipotesiskan bahwa sanksi/denda pajak yang berat (dibandingkan yang ringan) dapat mengkomunikasikan bahwa perilaku yang dikenakan sanksi tersebut secara moral tidak dapat diterima. Penelitian ini berargumen bahwa otoritas yang memberikan sanksi dengan prosedur yang adil dapat mendorong kepatuhan. Penelitian ini menguji peran moderasi keadilan prosedural dalam pengaruh positif denda pajak pada kepatuhan pajak sukarela. Penelitian ini mengumpulkan data dengan melakukan survei kuesioner dengan responden 204 wajib pajak di Kota Semarang untuk menganalisis peran variabel tingkat denda pajak, keadilan prosedural, dan kepercayaan terhadap otoritas perpajakan dalam meningkatkan kepatuhan pajak sukarela. Hasil analisis data menunjukkan hipotesis yang menyatakan bahwa keadilan prosedural sebagai pemoderasi hubungan antara tingkat denda pajak dan kepatuhan sukarela wajib pajak tidak dapat didukung. Penelitian ini menyimpulkan bahwa kepercayaan pada otoritas merupakan sebuah variabel pemediasi penting pada efektifitas denda dan keadilan prosedural sebagai sarana meningkatkan kepatuhan pajak.Kata kunci: kepatuhan pajak sukarela, sanksi pajak, keadilan prosedural, kepercayaan pada otoritas.
Anteseden dan konsekuensi keberhasilan implementasi performance-based budgeting pada pemerintah daerah Dwi Ratmono; Rita Suryani
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 1 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss1.art2

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mendapatkan bukti empiris tentang anteseden dan konsekuensi keberhasilan penganggaran berbasis kinerja Pemerintah Daerah. Hipotesis penelitian ini adalah kualitas Sumber Daya Manusia, penggunaan teknologi informasi, penerapan Sistem Pengendalian Intern Pemerintah (SPIP), peran pengawasan intern/ekstern dan penerapan reward and punishment berpengaruh positif terhadap keberhasilan penganggaran berbasis kinerja. Selain itu penelitian ini juga menghipotesiskan bahwa keberhasilan penganggaran berbasis kinerja berpengaruh positif terhadap akuntabilitas kinerja. Sampel penelitian sebanyak 50 SKPD pada Pemerintah Kabupaten Pemalang. Metode analisis yang digunakan adalah SEM-PLS. Hasil uji hipotesis menunjukkan bahwa penerapan SPIP, peran pengawasan intern dan ekstern serta penerapan reward and punishment berpengaruh positif terhadap keberhasilan penganggaran berbasis kinerja. Penelitian ini tidak dapat membuktikan adanya pengaruh kualitas sumber daya dan penggunaan teknologiinformasi terhadap keberhasilan penganggaran berbasis kinerja. Hasil pengujian juga membuktikan bahwa keberhasilan penganggaran berbasis kinerja berpengaruh positif terhadap akuntabilitas kinerja. Penelitian ini juga memberikan bukti empiris bahwa penganggaran berbasis kinerja merupakan variabel intervening pada pengaruh SPIP, pengawasan, dan reward reward and punishment pada akuntabilitas.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.138 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (113.342 KB)

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 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 Retnoningrum Hidayah Rita Suryani Rosa Priskila Sitanggang RUSTAM HANAFI Selviana Selviana Siswana, Feky Henry Sri Mulyani Tanjaya, Felix 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