Article Per Year (5 Year)
p-Index From 2020 - 2025
3.624
P-Index
This Author published in this journals
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

Published : 60 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 60 Documents
Search

 2   3   4   5   6 
Examining Mediating and Moderating Models on The Relationship Among Management Control Systems, Innovations, and Performance DWI RATMONO; ERTAMBANG NAHARTYO
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.249

Abstract

The findings of previous research examining the relationship among management control system (MCS), innovation, and performance remain inconsistent (Bisble and Otley 2004; Chenhall et al. 2011, Dunk 2011). Davila et al. (2009) suggest that future research should focus on the empirical investigation of levers of control (LOC) theory to explain these inconsistent findings. In response to this suggestion, this study aims to examine the mediating and moderating model of the relationship among MCS, innovation, and performance. This study extends Bisble and Otley's study (2004) by using more comprehensive definition and measurement of research variables. Data are collected using mail and e-mail survey to controllers of manufacturing firms listed in the Indonesian Stock Exchange (IDX). Partial Least Square (PLS) is used to test the hypotheses due to its ability to test the presence of multiple dependence relationship of latent variables simultaneously (Hair et al. 2010; Kock 2011). The result of this study supports the mediation hypothesis that the MCS affects performance indirectly through innovation. Overall, this study contributes in explaining the inconclusive and contradictory findings of management accounting prior research.
PERANAN ETIKA, PEMERIKSAAN, DAN DENDA PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI Cahyonowati, Nur; Ratmono, Dwi; Faisal, Faisal
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the determinants of compliance of Indonesian tax payers i.e. tax audit, fine and ethical variables. This study proposes a hypothesis that tax compliance is not only affected by deterrence factors such as tax audit and tax fine but also affected by the behavioral aspect of tax payers i.e. their ethics. The effects of tax audit and tax fine on tax compliance depend on ethical standard. This study designs experiment of 2x2 between subjects to examine the hypotheses. The participants of this experimental study are 40 tax payers in Semarang City. The results of this study suggest that there is an interaction between tax fine and ethics variables that affect tax compliance. However, there is no an empirical evidence of an interaction between ethics and tax audit that affect the level of tax compliance.
PENGARUH PENERAPAN SISTEM AKUNTANSI BERBASIS KOMPUTER TERHADAP COST REDUCTION DAN DECISION MAKING PADA UKM DI KOTA SEMARANG Chrysvina Florencia Shirleen Prayogo; Dwi Ratmono
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Small and Medium Enterprises (SMEs) are one of the important sectors that play a role in economic development in Indonesia, so empowering SMEs in Indonesia is very strategic. Computer-based accounting systems can assist SMEs in recording accounting and financial reports in a systematic and fast manner. There has been no further research on the benefits of computer-based accounting systems in cost reduction and effective decision making directly. Therefore, this study will examine the direct effect of implementing a computer-based accounting system on cost reduction and decision making in SMEs in Semarang City.Data collection was carried out using a questionnaire that was distributed directly and online via a google form link. The preliminary research was conducted by distributing questionnaires to 30 SMEs in Semarang City for a pretest in testing the validity and reliability of the constructs, then continued distributing it to 120 SMEs in Semarang City, and 98 SMEs participated. The data were statistically processed using SPSS in the non-response bias test and the outer and inner models were tested using the PLS-SEM method.Based on the test results of the PLS-SEM outer model, it was concluded that the variables of computer-based accounting system, cost reduction, and decision making in this study were declared valid and reliable. The test results of the PLS-SEM inner model state that the two research hypotheses are accepted. The first hypothesis, computer-based accounting system has a positive effect on cost reduction in SMEs in Semarang City is accepted. The second hypothesis, computer-based accounting system has a positive effect on decision making in SMEs in Semarang City is accepted.
PENGARUH EFEKTIVITAS KOMITE AUDIT, REPUTASI AUDITOR, SPESIALISASI AUDITOR TERHADAP AUDIT REPORT LAG Tsaniya Nisya Fasha; Dwi Ratmono
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine the effect of audit committee effectiveness, auditor reputation, and auditor specialization on audit report lag (ARL). In the study of the audit committee expertise, the number of audit committee members, audit committee meetings, audit committee charter, auditor reputation, and auditor specialization act as independent variables. The control variables used in this study are auditor rotation, company size, and profitability. In addition, the dependent variable in this study is audit report lag.The samples in the study were all companies listed on the IDX in 2019-2020 with a total sample of 1192 samples. The sample selection was based on the purposive sampling method with the criteria and requirements determined by the researcher. The analytical method used in this study is panel data regression analysis.The results of hypothesis testing show that the overall research year (2019-2020) audit committee expertise, number of audit committee members, audit committee meetings, auditor reputation, and company size have a significant negative impact on audit report lag. While the audit committee charter, auditor specialization, auditor turnover, and profitability have no effect on audit report lag. In addition, the results show that before the pandemic (2019), audit committee expertise, number of audit committee members, audit committee charter, auditor reputation, company size, and profitability had a significant negative impact on audit report lag. Meanwhile, audit committee meetings, auditor specialization, and auditor turnover have no effect on audit report lag. However, the results shown during the pandemic (2020) were only auditor reputation which had a significant negative effect on audit report lag. Meanwhile, audit committee expertise, number of audit committee members, audit committee meetings, audit committee charter, auditor specialization, auditor turnover, company size, and profitability have no effect on audit report lag.
PENGARUH KEBERAGAMAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Top 50 Perusahaan dengan Kapitalisasi Pasar Terbesar yang Terdaftar di BEI tahun 2016-2018) Asma Muthiah Syahidah; Dwi Ratmono
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of board of commissioner diversity on corporate social responsibility disclosure. The dependent variable that used in this study is corporate social responsibility disclosure. The proportion of independent commissioner, tenure of the board of commissioners, female commissioner, and the proportion of former director in the board of commissioners are used as independent variables. The sample in this study consists of 84 companies that listed on Indonesia Stock Exchange in the period 2016-2018. This study used secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis is multiple regression analysis panel data. The empirical results of this study show that female commissioner has positive influence on corporate social responsibility disclosure. While the proportion of independent commissioner, tenure of the board of commissioners, and the proportion of former director in the board of commissioners do not have influence on corporate social responsibility disclosure.
PENGARUH PANDEMI COVID-19 TERHADAP MANAJEMEN LABA DAN RELEVANSI NILAI LABA (Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Athariq Evan Arianenda; Dwi Ratmono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the impact of covid-19 pandemic on earnings management and earning value relevance of consumer goods firms in Indonesia in the period of 2018-2021. The independent variable used in this study is covid-19 pandemic. The dependent variable in this study is earnings management and value relevance of earnings. The hypothesis proposed in this study is that the covid-19 pandemic has an effect on earnings management and the covid-19 pandemic has a negative effect on the value relevance of earnings.This study used samples from 43 consumer goods firms in Indonesia which presented their financial reports on the IDX and yahoo finance sites within 2018-2021 period. The data used in this study is secondary data and the sampling used is purposive sampling method. To test the hypothesis, this study uses panel data regression analysis as the main test and multiple and simple regression analysis as additional analysis to examine the increase and decrease in the value relevance of earnings through the reduction of the adjusted r2 value of the two models contained in the Collins model.The results of this study indicate that covid-19 pandemic has a significant negative effect on earnings management and the value relevance of earnings. Therefore, it can be concluded that the company has proven to practice earnings management by doing income-decreasing earning management in the covid-19 pandemic year and the covid-19 pandemic reduced the value relevance of earnings as accounting information.
Peran Efektivitas Dewan Pengawas Syariah dan Kualitas Auditor Dalam Memitigasi Manajemen Laba: Perspektif Stewardship Theory Hasiba Putik Mauliya; Dwi Ratmono
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7710

Abstract

Islam melarang suatu hal yang dapat merugikan orang lain seperti manajemen laba, sebagaimana ditegaskan dalam Hadits. Dewan Pengawas Syariah dan auditor eksternal berperan sebagai steward bertujuan mewujudkan harapan principal dengan menjaga dan mengoptimalkan nilai kepemilikan bagi pemegang saham sehingga dapat memitigasi praktik manajemen laba melalui pencapaian kinerja perusahaan, ini akan efektif meningkatkan prinsip tata kelola. Oleh karena itu, penelitian ini dilakukan untuk menguji efektivitas DPS dan kualitas auditor dalam mengurangi praktik manajemen laba dari perspektif teori stewardship. Metode yang dipakai dalam penelitian ini adalah metode kuantitatif dengan teknik purposive sampling diperoleh sebanyak 66 sampel data. Data dianalisis menggunakan pendekatan Struktural Equation Model (SEM) dengan metode Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa efektivitas DPS dapat memitigasi manajemen laba. Namun, tidak menemukan pengaruh kualitas auditor terhadap manajemen laba. Penelitian ini mendukung teori stewardhsip serta memberikan implikasi bagi tata kelola perbankan syariah.
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.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN DENGAN VARIABEL MODERASI BOARD SIZE Tanjaya, Felix; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the impact of ESG performance and the subcomponents of ESG on firm’s performance and the impact of board size on the relation between ESG performance on firm’s performance. The dependent variable used in this study is firm’s performances which the indicators of firm’s performances are return on asset, return on equity, and Tobin’s Q. ESG performance and the subcomponents of ESG are used as the independent variables. Furthermore, this study used board size as a moderating variable. The sample in this study consist of 375 companies that had ESG score on the Bloomberg’s database in the period of 2018-2022. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of the analysis data used in this study was multiple regression analysis for examining the hypothesis.Based on the empirical results of this study show that the ESG performance has no impact on firm’s performance by full data and before Covid-19. ESG performance has positive impact on ROA and ROE during Covid-19 This study also found that there has no association of board size between ESG performance and firm’s  performance.
PERAN EXTERNAL ASSURANCE DALAM MEMPERKUAT PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP COST OF DEBT (Studi Kasus pada Perusahaan Nonfinansial yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Tujori S, Abas; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research activities carried out aim to investigate the influence of external assurance in influencing the relationship between environmental, social, and governance (ESG) disclosure and the cost of debt of companies in Indonesia in 2020-2022. This research use ESG disclosure which is measured using the content analysis method as an independent variable, cost of debt as a dependent variable, and external assurance as moderating variable.This research uses a population, namely non-finansial companies listed on the Indonesia Stock Exchange in 2020-2022. Using purposive sampling, the total research sample used after elimination was 253 data observation. The analytical method used in this research is multiple linear regression analysis using the E-views 12 application to carry out classical assumption tests and hypothesis tests.Based on this research, ESG disclosure by companies in Indonesia is still in medium category, where companies disclose more information on the governance dimension than on the environmental and social dimensions. This indicates that there is large room for companies in Indonesia to improve their ESG disclosure. The findings in this research show that ESG disclosure has a significant negative effect on the cost of debt. However, the moderating variable is still unable to significantly strengthen the negative influence of ESG disclosure on the cost of debt companies in Indonesia recorded on the IDX in 2020-2022.
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