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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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PENGARUH KOMPETISI, CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN RISIKO Cintia Heko Agustina; Dwi Ratmono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.788 KB)

Abstract

The purpose of this research is to provide empirical evidence of barriers to entry, ownership concentration, board size, board compotition, firm size, liquidity, industrial sector and auditor type. Barriers to entry was measured by total fixed assets, ownership concentration was measured by percentage of shares held by substantial shareholders >5%, board size was measured by number of board member, board compotition was measured by idependent board/total board, firm size was measured by log natural of net sales, liquidity was measured by the acid test rate, industrial sector and auditor type was measured by variabel dummy. Risk disclosure was measured by content analysis-sentence approach. The population of this research is 428 companies in the non-financial companies which were listed in Indonesian Stock Exchange (IDX). The research data were collected from annual report and financial statement for 2012. Based on stratified random sampling method, there are 102 samples. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that barriers to entry and auditor type have significant relationships with risk disclosure. Next, variable ownership concentration, board size, board compotition, firm size, liquidity, industrial sector have no significant relationship with risk disclosure.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA Triana Chaerun Niza; 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 examine the relation between the characteristics of corporate governance and greenhouse gas emissions disclosure. The characteristics of corporate governance that used were the proportion of female commissioners, the proportion of independent board members, the number of board members, the number of audit committee members, the frequency of audit committee meetings, and the financial competence of audit committee members. The The population are the non-financial company listed on Indonesia Stock Exchange in 2015-201. Then there were 69 samples. Multiple regression analysis is used to test the hypothesis. The results indicate that the proportion of independent board members and the frequency of audit committee meetings have a positive significant effect to greenhouse gas emissions disclosure. Whereas the proportion of female commissioners, the number of board members, the number of audit committee members, and the financial competence of audit committee members did not affect the greenhouse gas emissions disclosure.
PENGARUH PERILAKU OPORTUNISTIS DAN MEKANISME PENGAWASAN TERHADAP REAL EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Dhimas Andrean Sukoco; Dwi Ratmono
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of opportunistic behavior and control mechanisms on real earnings management. The variables used in this study are the dependent variable (real earnings management) and independent variables (financial distress, leverage, institutional ownership, number of board of commissioners, number of board of commissioners meeting, number of board of commissioners who have accounting and/or finance expertise, number of audit committee members, number of audit committee meetings, number of audit committee members with accounting and/or finance expertise).The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, the sample used in this study was 83 companies for five years (2015-2019). The analytical technique used to test the hypothesis is multiple regression analysis.The results of this study indicate that financial distress, number of board of commissioners, number of board of commissioners meetings, number of audit committee members, number of audit committee meetings have a negative and significant effect on real earnings management. Meanwhile, leverage, institutional ownership, the number of members of the board of commissioners who have accounting and/or finance expertise have a positive and significant effect on real earnings management. Meanwhile, the number of audit committee members who have accounting and/or finance expertise has a negative effect on real earnings management, but not significantly.
PENGARUH KINERJA KARBON, KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON Selviana Selviana; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine and obtain empirical evidence about factors that influence carbon emission disclosure on firms operate in Indonesia. Factors that examined in this research are carbon performance, firm size, profitability, leverage, capital expenditure, level of information asymmetry and environmental performance. The population in this study are companies listed on Indonesia Stock Exchange. This study used purposive sampling method, namely sampling based on certain criteria: published their annual report and sustainability report for the year 2013 – 2017 and make an explicit carbon emission disclosure. Nine companies become the final sample in this research. The result implies that firm size and capital expenditure have significant positive correlation with carbon emission disclosure. Meanwhile, profitability and leverage have significant negative correlation with carbon emission disclosure. This result also implies that carbon performance, level of information asymmetry and environmental performance do not provide significant effect with carbon emission disclosure.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN ETIKA (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Bayu Wisnu Pradana; Dwi Ratmono
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the proportion of independent members of the audit committee, the number of audit committee meetings, the size of the audit committee, the average tenure of audit committee members, and members of the audit committee with multiple-Directorship on ethics disclosure.This study uses data time series in 2012, 2013 and 2014 annual reports of companies listed on the Stock Exchange. Purposive sampling chosen as the sampling method. The number of samples in this research are 248 companies. This study uses regression analysis.The results showed that only the number of audit committee meetings are significant positive effect on the ethics disclosure. While the proportion of independent members of the audit committee, the audit committee size, the average tenure of members of the audit committee and member of the audit committee with multiple-Directorship does not significantly influence the ethics disclosure.
PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING (FFR) MENGGUNAKAN RASIO-RASIO KEUANGAN Winda Milasari; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is for examining financial ratios for detecting fraudulent financial reporting. Independent variables of financial ratios used in this study are leverage, profitability, asset composition, proportion of accounts receivable, proportion of inventory, liquidity and capital turnover. The dependent variable used is fraudulent financial reporting based on data violations of BAPEPAM VIII G7 regulations issued by Otoritas Jasa Keuangan (OJK) in 2011-2016.The research sample consist of 41 fraud companies and 41 non-fraud companies in the non-financial sector listed on the Indonesia Stock Exchange in 2007-2014. This type of data is secondary data and uses purposive sampling method to determine the sample. The data analysis uses logistic regression method.The results of the study show that leverage ratio variable have a positive and significant effect in detecting fraudulent financial reporting. However, the other financial ratios (profitability, asset composition, proportion of accounts receivable, proportion of inventory, liquidity and capital turnover) have no significant effect on fraudulent financial reporting.
The Effect of Perceived Usefulness, Perceived Ease of Use On Attitudes and Interest in Using Regional Financial Management Information Systems Elly Asmara; Dwi Ratmono
Iapa Proceedings Conference 2021: Sub Theme: Public Management in the Society 5.0
Publisher : Indonesian Association for Public Administration (IAPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30589/proceedings.2021.521

Abstract

The era of globalization is an advanced internet use one of the strategic measures for innovation, for it is this penelian circuitry following results Effect of Perceived Usefulness Of Attitude Toward Using ditermia, where the higher the user's perception of the benefits created by SIPKD it is increasingly having a good acceptance. Effect of Perceived Ease Of Use Of Attitude Toward Using, received Perceived ease of use makes one believe that computers are easy to understand and use and can be defined a person would believe that by using the system very easy to learn, easy to be done according to its desires and ease to operate. InfluenceAttitude Toward Using Against Behavioral Intention, has an effect where the more you have a good attitude of acceptance of SIPKD, the more you have an interest in using technology.
The Role of Audit Report Lag in Mediating the Effect of Auditor Switching and Financial Distress on Financial Statement Fraud Emma Rani Nuristya; Dwi Ratmono
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 2, June 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i2.165-184

Abstract

This paper examines the effect of auditor switching and financial distress on financial statement fraud with audit report lag as the intervening variable. This research used 26 fraud companies and 45 non-fraud companies listed by Indonesia Stock Exchange that break the article VIII.G.7 and IX.E.2 issued by Financial Services Authority in 2020. This quantitative research used Partial Least Square (PLS) with WarpPLS 7.0 tools. We conclude that financial distress and audit report lag directly affect Financial Statement fraud. It also shows that audit report lag partially mediates the relationship between financial distress and financial statement fraud. The results of this study also imply that investors should understand the elements that might cause audit report lag and financial statement fraud, so that they can forecast the impact on possible profits or losses if they invest in a firm.
How Do Sharia Supervisory Board and Good Corporate Governance Relate to Islamic Banks Performance? Rustam Hanafi; Abdul Rohman; Dwi Ratmono
Share: Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2 (2021)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2412.922 KB) | DOI: 10.22373/share.v10i2.11112

Abstract

This study aims to investigate the relationship between the characteristics of the Sharia Supervisory Board (SSB) and Good Corporate Governance (GCG) on the performance of Islamic Banks (IBs). Data were collected from 14 IBs listed on the Financial Services Authority (OJK) during 2013–2019. The multiple regression results empirically show that SSB with the academic position as professor shows a significant positive relationship on IBs performance. Meanwhile, SSB with doctoral education has no positive relationship with IBs performance. Although it is not positively correlated, doctoral education is still needed but with a background in law or sharia education, economics including finance or accounting, and muamalah. Educational background is proven to have a significant positive relationship with IBs' performance. Meanwhile, SSB, which only has a finance or accounting background, does not positively affect IBs' performance. In addition, GCG shows a very significant positive relationship with the IBs' performance. It indicates that effective and efficient governance by the Board of Directors, Board of Commissioners, and SSB through implementing better GCG and sharia principles will improve IBs performance.==========================================================================================================ABSTRAK – Bagaimana Kaitan Dewan Pengawas Syariah dan Good Corporate Governance dengan Kinerja Bank Syariah? Penelitian ini bertujuan untuk mengetahui hubungan antara karakteristik Dewan Pengawas Syariah (DPS) dan Good Corporate Governance (GCG) terhadap kinerja Bank Syariah (BS) di Indonesia. Data dikumpulkan dari 14 BS yang terdaftar di OJK selama periode 2013-2019. Berdasarkan hasil regresi berganda secara empiris menunjukkan bahwa DPS yang memiliki jabatan akademik sebagai profesor menunjukkan hubungan positif yang signifikan dengan kinerja BS. Sedangkan DPS dengan pendidikan doktor tidak memiliki hubungan positif dengan kinerja BS. Walaupun tidak berkorelasi positif, pendidikan doktor tetap diperlukan tetapi dengan latar belakang pendidikan hukum atau syariah, ekonomi termasuk keuangan atau akuntansi, dan muamalah. Karena latar belakang pendidikan tersebut terbukti memiliki hubungan positif yang signifikan dengan kinerja BS. Sedangkan DPS yang hanya berlatar belakang keuangan atau akuntansi tidak menunjukkan hubungan positif dengan kinerja BS. Selain itu, GCG menunjukkan hubungan positif yang sangat signifikan dengan kinerja BS. Hal ini menunjukkan bahwa tata kelola yang efektif dan efisien oleh Dewan Direksi, Dewan Komisaris, dan DPS melalui penerapan prinsip-prinsip GCG dan syariah yang lebih baik akan meningkatkan kinerja BS.
Real and Accrual-Based Earnings Management: Can A Qualified Auditor Detect It? Dwi Ratmono
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.232

Abstract

This study examines whether management of public companies in Indonesia engage real earnings management to meet earnings benchmarks. This paper documents evidence consistent with firms  committing real earnings management around earnings threshold for poor performing firms. Manager opportunistically utilize price discounts to temporarily increase sales, overproduction to report lower cost of goods sold, and reduction of discretionary expenditures to improve reported margins. Consistent with the conjecture of Roychowdhury (2006) and Cohen & Zarowin (2010) auditors find it more difficult to detect real earnings management than accrual-based earnings management. The results of this study indicate that drawing inferences about earnings management by analyzing only accrual manipulation is inappropriate. This study contributes to the accounting literature by presenting evidence on the real earnings management, which has received relatively little attention to date.
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