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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN TERHADAP SAP OLEH PEMERINTAH DAERAH Lambok Maranatal; Dwi Ratmono
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the factors that influence compliance with Government Accounting Standards (GAS) by the local government. The independent variables were tested in this study is the size of the local government, the ratio of financial conditions, transfer ratio, population, employees and the audit findings of non-compliance to compliance with Government Accounting Standards (GAS). The dependent variable was tested using an index of compliance.This study uses secondary data derived from the results of the examination report the Audit Board on the Local government Financial Report in Central Java periods in 2014 and 2015. The research sample as many as 34 LGFR in Central Java each year. The total sample is 68 LGFR of 2 years of observation. The analytical method used is multiple linear regression analysis.The results showed that the audit findings of non-compliance, financial conditions and transfer ratio have significantly negative effect on compliance with Government Accounting Standards. The size of the local government, population and employees do not have a significant influence on compliance with Government Accounting Standards.
HUBUNGAN SIMULTAN ANTARA MANAJEMEN LABA DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Nanintha Gemala Hadiatullah; Dwi Ratmono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the simultaneous relationship between earnings management and corporate social responsibility disclosure. This study uses several control variables including the size of the company, the size of the profitability, market to book ratio, leverage, the auditor, auditor changes and the size of the Board of Commissioners.  The population in this research is the manufacturing companies listed on the Indonesia stock exchange in 2010-2013. A total of observations used in the study was 232 companies. Analytical techniques used are the Ordinary Least Square (OLS) and Two-Stage Least Square (2SLS). The results of the analysis show that the corporate social responsibility disclosure has no effect on the earnings management. Vice versa, the earnings management has no influence on corporate social responsibility disclosure.
DETERMINAN OPINI ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Dwi Kusumawati Kusumawati; 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 determinant factors that affect the opinion of the financial statement of the local government. The dependent variable in this research is audit opinion from the Audit Board of Republic of Indonesia on the financial statement of the local government. The independent variables were tested in this research is weakness of the internal control, non-compliance with laws and regulations, the age of local government, size of local government, the dependance level, human resource quality, follow-up of audit recommendation, the type of local government and the forms of local government. This research uses secondary data devided from the results of the examination report the Audit Board on the local goverment financial report period in 2015. The total sample as many as 497 local government in Indonesia. The analytical method used is ordinal logistic regression or ordered logistic regression. The results showed that the weakness of internal control and the dependance level have significant negative effect on opinion of the financial statement of the local government. The follow-up of audit recommendation have significant positive effect on opinion of the financial statement of the local government. Non-compliance with laws and regulations, the age of local government, size of local government, human resource quality, the type of local government and the forms of local government does not have a significant effect on opinion of the financial statement of the local government.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN Ula Restu Rafifah; 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 influence of corporate governance mechanisms like independent board of commissioners, board of commissioners who have the capability of accounting or business, board commissioners meetings, size board of commissioners, independent audit committee, audit committee who has the capability of accounting or business, audit committee meetings, quality auditor, and institutional ownership on  voluntary disclosure. Profitability and  firm size used as control variable.The population in this study are manufacturing companies listed in Indonesia Stock Exchange in 2010, 2011, 2012, and 2013. The sampling method in this research is purposive sampling. Sampled companies there are 43 companies with a total number of samples in this study were 172 data. Then, there are 12 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 160 data. Multiple regression used to be analysis technique.The results showed that, only board of commissioners meetings that have a significant influence on voluntary disclosure with the positive direction, which is consistent with the hypothesis, while other variables results show inconsistent with the hypothesis. Independent board of commissioners, independent audit committee, and audit committee who has the capability of accounting or business have significant influence on voluntary disclosure, but with a negative direction. Board of commissioners who have the capability of accounting or business, size of the board of commissioners, audit committee meetings, quality auditors, and institutional ownership has no influence on voluntary disclosure.
ANALISIS DETERMINAN JUMLAH TEMUAN PEMERIKSAAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA (Studi atas Laporan Keuangan Pemerintah Provinsi Tahun Anggaran 2011 - 2014 di Indonesia) Imron Kamil; Dwi Ratmono
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the determinants of audit finding numbers issued by Supreme Audit Board on financial report of provinces in Indonesia. Independent variables in this research is size, opinion, performance score, and complexity. Size is measured by realized of revenue while opinion is measured by dummy variable. One for unqualified opinion, zero for others. Performance score refers to Ministry of Domestic Affairs Determination. Whereas complexity is measured by numbers of units of work.Population of this research is all Provincial Government in Indonesia. Purposive sampling method is using to take the samples so it takes 124 financial report fiscal year 2011 - 2014 to use as data research. Method for testing the hypothesis in this research was conducted using multiple linear regression. The results show that size and previous-year opinion have significant effect to audit finding numbers. Size makes a positive influence to audit finding numbers while opinion makes negative influence. This research also shows that complexity and performance score have no effect to audit finding numbers.
ANALISIS PENGARUH KORUPSI TERHADAP AUDIT PEMERINTAHAN PADA INSTANSI PEMERINTAH DI INDONESIA La Ode Ibnu Hafidz Saleh; 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 influence of corruption on government audit in government institution in Indonesia. The Independent variables that are tested in this study are corruption and the dependent variable is audit irregularities and audit opinion, with real expenditure and asset as control variable. This study uses secondary data derived from audit report of Badan Pemeriksa Keuangan in ministries of Indonesia and annual report of Komisi Pemberantasan Korupsi. The research object is 33 ministries of central government for 4 years in 2010-2013. The analytical method used is multiple linear regression analysis and ordinal logistic regression analysis. The results show that corruption have significantly positive effect on audit irregularities detected by BPK RI.  However, corruption does not affect audit opinion.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU MANAJEMEN LABA PADA PERUSAHAAN TELEKOMUNIKASI DI ASIA TENGGARA TAHUN 2014-2017 Alam Irwin Haldiaz; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze what factors influence earnings management in telecommunications firms in Southeast Asia in the period 2014-2017. The independent variables used in this study are firm’s  performance, firm’s size, and the level of financial leverage of a company. Earnings management is the dependent variable of this study. The hypothesis proposed in this study is that firm’s  performance and financial leverage have a positive effect on earnings management in telecommunications firms in Southeast Asia in the period 2014-2017, while firm size has a negative effect on earnings management practices in communication firm in Southeast Asia in the period 2014-2017The sample in this study consists of 95 telecommunications firms in Southeast Asia that reported their financial statements on the Bloomberg website in the period 2014-2017. The data used in this study are secondary data and the sampling used is purposive sampling method. To test the hypothesis, the technique of multiple linear regression analysis is used.The results of this study indicate firm’s size has a significant positive effect and financial leverage has a significant negative effect on earnings management. Company performance variables does not prove to significantly affect earnings management variables.
PENGARUH TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Rosa Priskila Sitanggang; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to analyze the good corporate governance and corporate social responsibility disclosure on financial performance as well as through earnings management as a mediating variable. The dependent variable in this research is financial performance measured by proxies ROA, EPS and TOBIN’S Q, while the independent variables in this research are the good corporate governance measured by proxies the independent board of commissioners proportion, audit comitte, sum of meeting audit comitte and corporate social responsibility measured use index 91 Global Reporting Initiative. Also, this research adds earnings management as mediating variable.This research used 98 samples of manufactur companies listed on The Indonesia Stock Exchange in 2016 & 2017. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 6.0 to examined the hypothesis.The result shows that there is positive effect good corporate governance on financial performance, no effect corporate social responsibility disclosure on financial performance, no effect good corporate governance on earnings management, there is positive effect corporate social responsibility disclosure on earnings management, there is positive effect earnings management on financial performance,no effect mediation earning management on the good corporate governance to financial performance and there is positive effect mediation earnings management on corporate social performance to financial performance.
PENGARUH MEKANISME GCG TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Ibrahim Dhia Furqoni; Dwi Ratmono
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of good corporate governance (GCG) influence on a company’s financial performance (FP) by mediating earnings management (EM) using the Modified Jones Model (1995). The dependent variable in this study is financial performance. The independent variable used is the mechanism of GCG. This study also uses mediation variables, that is earning management.The sample of this study consisted of 68 manufacturing sector companies listed on the Indonesia Stock Exchange in 2016-2019 so that the total sample of the study was 272. The data used in this study were secondary data and sampling using a purposive sampling method. The analysis technique used to test the research hypothesis is the Partial Least Square - Structural Equation Model (PLS-SEM) in the SmartPLS 3.0. The results of this study indicate that GCG and FP has no significant effect on Earning Management. And also, earnings management doesn’t mediate between GCG and financial performance. While GCG has a positive significant on the company's financial performance.
PENGARUH OPINI AUDIT DAN PERUBAHAN OPINI AUDIT TERHADAP REPORTING DELAY Dias Nurmalasari; Dwi Ratmono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to examine the influence on audit opinion and change in audit opinion of reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used as control variable. Based on the research variables to develop some hypotheses that the audit opinion better than the previous year will negatively affect on the reporting delay and change in audit opinion better than the previous year will negatively affect on the reporting delay . Samples of this research is 170 manufacture firms listed in Indonesia Stock Exchange in year 2011-2012 that selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression. The result of this research that audit opinion and change in audit opinion have negatively significant influenced on the reporting delay variable. Firms that receiving unqualified audit opinion and audit opinion better than the previous year gave a good news for investors so as to reduce the reporting delay. 
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