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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 Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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 Jurnal ISIP: Jurnal Ilmu Sosial dan Ilmu Politik
Dwi Ratmono
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH MANAJEMEN LABA DAN MEDIA EXPOSURE TERHADAP CARBON EMISSION DISCLOSURE DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Tsuroyya, Yasmin Yumnaa; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to obtain empirical evidence regarding the influence of earnings management and media exposure on carbon emissions disclosure (CED) and the role of Corporate Governance (CG) proxies in moderating this influence. The CG proxies used include the number of members of the board of commissioners, the proportion of independent board of commissioners, the frequency of audit committee meetings, and the proportion of the audit committee with financial expertise. This research also uses several control variables including company size and leverage.The samples used in this research were taken using a purposive sampling method totaling 276 samples from 109 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The analytical methods used are linear regression analysis and moderated regression analysis (MRA) which were tested using the EViews 12 application.The results of this study indicate that earnings management has no influence on carbon emissions disclosure, while media exposure was found to have a positive influence on carbon emissions disclosure. The CG proxy in the form of the frequency of audit committee meetings is able to weaken the negative influence of earnings management on carbon emissions disclosure.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA LINGKUNGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI Purwaatmojo, Novita Anggraini; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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The aim of this research is to analyze the influence of green accounting implementation on environmental performance with corporate social responsibility disclosure as a mediating variable. The dependent variable in this study is environmental performance measured using the PROPER rating, while the independent variable is the implementation of green accounting measured using proxies such as recycled material, environmental cost allocation, and renewable energy. The mediating variable is corporate social responsibility disclosure measured using the Global Reporting Initiative 77 index. Additionally, the control variable, company size, is measured by total assets.The sample used in this research consists of 95 companies in the mining, energy, and manufacturing sectors listed on the Indonesia Stock Exchange from 2017 to 2021. The timeframe considered aims to compare the influence of green accounting implementation on environmental performance both before the COVID-19 pandemic (2017-2019) and during the COVID-19 pandemic (2020-2021). The data analyzed in this study utilized Partial Least Squares (PLS) and WarpPLS 7.0 software for hypothesis testing.The findings indicate that green accounting implementation has a positive effect on corporate environmental performance, green accounting implementation positively affects corporate CSR disclosure, CSR disclosure positively affect corporate environmental performance, CSR disclosure can mediate the relationship between green accounting implementation and corporate environmental performance. There is a difference in the impact of changes in the influence of green accounting implementation on corporate environmental performance both before and during the COVID-19 pandemic.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP VOLATILITAS HARGA SAHAM DALAM PERIODE PANDEMI COVID-19 DENGAN EFFECTIVE TAX RATE SEBAGAI VARIABEL MODERASI Siswana, Feky Henry; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of environmental, social, and governance (ESG) disclosure on stock price volatility and how effective tax rate moderates this relationship during the Covid-19 pandemic period. Variables used in the examination are environmental, social, and governance disclosure as independent variable, stock price volatility as dependent variable, and effective tax rate as moderating variable.In this study, a total of 123 samples were taken from companies that are part of the ESG Quality 45 IDX KEHATI Index. The samples were chosen using a purposive sampling method. The statistical technique used in this research is multiple linear regression analysis, moderated regression analysis (MRA), absolute difference moderation, residual-based moderation, and sensitivity analysis.The result of this study shows that environmental, social, and governance disclosure has a negative effect on stock price volatility. Meanwhile, effective tax rate doesn't weaken the negative impact of ESG disclosure on stock price volatility.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL DAN KOMPENSASI EKSEKUTIF SEBAGAI VARIABEL MODERATING Agustine, Yolanda Safira; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of corporate social responsibility (CSR) on corporate financial performance with institutional ownership and executive compensation as moderating variables. The financial performance of the company is measured using the proxy Return on Equity (ROE). This research is a quantitative study utilizing secondary data obtained through documentation techniques. The research sample consists of 45 manufacturing companies during the period from 2018 to 2020. The sample was selected using a purposive sampling method. The data analysis techniques used in this study include simple linear regression and moderated regression analysis (MRA) with the assistance of SPSS 26. The results of this study indicate that corporate social responsibility has a positive and significant effect on corporate financial performance (ROE). Meanwhile, institutional ownership and executive compensation partially cannot moderate the relationship between corporate social responsibility and corporate financial performance.
Penyalahgunaan Aset di Sektor Publik Permata Putri, Erlinda Ramadhani; Ratmono, Dwi
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.105-114

Abstract

This research aims to examine the influence of stimulus, capability, opportunity, and rationalization on asset referrals in the workplace. The object of this research is goods management within the Regional Government of Central Java Province. The respondents for this research were 209 employees who competed as goods handlers in the workplace (Regional Government Organizations). Data collection techniques used purposive sampling and distributed questionnaires via Google Forms. The data obtained was analysed using Partial Least Square (PLS). The research results show that stimulus, capability, and opportunity significantly affect asset protection in the workplace. In contrast, rationalization has no significant effect on asset protection in the workplace.Keywords: stimulus, capability, opportunity, rationalization, assets misappropriationABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh stimulus, capability, opportunity dan rationalization, terhadap penyalahgunaan aset di tempat kerja. Adapun obyek penelian ini adalah pengurus barang di lingkup Pemerintah Daerah Provinsi Jawa Tengah. Repsonden penelitian ini sebayak 209 pegawai yang bertanggungjawab sebagai pengurus barang di tempat kerja (Organisasi Pemerintah Daerah). Teknik pengumpulan data menggunakan purposive sampling dan distribusi kuesioner melalui google form. Data yang yang diperoleh dianalisis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa stimulus, capability dan opportunity berpengaruh signifikan terhadap penyalahgunaan aset ditempat kerja, sedangkan rationalization tidak berpengaruh signifikan terhadap penyalahgunaan aset ditempat kerja.Kata kunci: stimulus, capability, opportunity, rationalization, penyalahgunaan aset
Reducing budgetary slack through government internal control system: insights from structural equation modelling and artificial neural network approach Fitriyani, Fara; Ratmono, Dwi
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21810

Abstract

Research aims: This study investigates the important role of Government Internal Control System (GICS) elements in reducing budgetary slack in Public Higher Education Institutions (HEIs).Design/Methodology/Approach: Partial Least Squares Structural Equation Modelling (PLS-SEM) and Artificial Neural Network (ANN) were used to test the significance and strength of the relationship between GICS and budgetary slack. Survey data was collected from managers of Public HEIs in Indonesia. Statistical analysis was conducted using WarpPLS 8.0 for PLS-SEM, while ANN was implemented using SPSS.Research findings: Government Internal Control Systems are effective in reducing budgetary slack. However, the relationship between elements of ICS and budgetary slack is not always linear and can be influenced by interactions between elements.Theoretical contribution/Originality: This study contributes to the literature on management accounting by providing insights into a more complex process that explains the vital role of effective implementation of GICS in Public HEIs in reducing budgetary slack in the budgeting process.Practitioner/Policy implication: This study demonstrates that the Government's Internal Control System effectively reduces budgetary slack in Higher Education Institutions. Therefore, practitioners should strengthen GICS implementation, particularly focusing on the control of the environment and recognizing the complex interplay between GICS elements. Furthermore, policymakers should prioritize strengthening regulations and oversight, encouraging innovation, and integrating GICS with other systems to enhance accountability and resource allocation.Research limitation/Implication: Collecting data through questionnaires may lead to common method bias. This can be mitigated by the implementation of a longitudinal design and the collection of data at a number of points in time.
DETERMINAN FINANCIAL RATIO TERHADAP FINANCIAL DISTRESS DI SEKTOR CONSUMER CYCLICALS Mulyani, Sri; Ma'ruf, Maulana; Ratmono, Dwi; Purwanto, Agus
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2375

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh likuiditas, solvabilitas, profitabilitas, aktivitas, dan pasar terhadap financial distress perusahaan. Penelitian ini menggunakan metode kuantitatif dengan melakukan uji regresi logistik menggunakan SPSS 26, Populasi dan sampel didasarkan pada data keuangan perusahaan sektor consumer cyclicals tahun 2017 hingga 2024. Teknik pengambilan sampel dengan purposive sampling. Hasil penelitian menunjukkan bahwa semakin tinggi kemampuan perusahaan dalam memenuhi kewajiban jangka pendek, menjaga kestabilan profitabilitas, dan memperoleh kepercayaan dari pasar, maka semakin kecil kemungkinan perusahaan menghadapi kondisi financial distress. Sebaliknya, rasio aktivitas berpengaruh positif dan signifikan terhadap financial distress, mengindikasikan bahwa penggunaan aset yang terlalu agresif dapat meningkatkan risiko tekanan keuangan. Sementara itu, variabel solvabilitas tidak terbukti signifikan secara statistik, walaupun arah koefisien menunjukkan kecenderungan bahwa peningkatan proporsi utang dapat memperbesar risiko perusahaan mengalami financial distress.Kata Kunci : Financial distress, Consumer Cyclicals, Rasio keuanganABSTRACTThe level of financial distress in companies has increased in recent years, so it is necessary to analyse the factors that influence it. This study aims to analyse the effect of liquidity, solvency, profitability, activity, and market on the company's financial distress This research uses quantitative methods by conducting logistic regression tests using SPSS 26, Population and samples are based on financial data of companies in the consumer cyclicals sector from 2017 to 2024. The sampling technique is purposive sampling. The results show that the higher the company's ability to meet short-term obligations, maintain profitability stability, and gain trust from the market, the less likely the company is to face financial distress. Conversely, activity ratios have a positive and significant effect on financial distress, indicating that overly aggressive use of assets can increase the risk of financial stress. Meanwhile, the solvency variable has not been proven to be statistically significant, although the direction of the coefficient shows a tendency that an increase in the proportion of debt can increase the risk of companies experiencing financial distress.Keywords: Financial distress, Consumer Cyclicals, Financial ratios
The Effect of Non-Executive Directors and Institutional Ownership on Firm Size: The Role of Audit Committee as a Moderating Variable Hidayah, Retnoningrum; Ratmono, Dwi
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.22553

Abstract

Purpose: The study explores the influence of non-executive directors (NED) and institutional ownership on firm size. Additionally, it examines the role of the audit committee as a moderating variable. Method: The research uses data from the annual reports on the Indonesia Stock Exchange (IDX). The research focuses on the banking industry from 2019 to 2023 with 105 units of analysis. The study employs moderated regression analysis (MRA) to assess the relationship among the variables. Findings: The results indicate that non-executive directors and institutional ownership have a negative effect on firm size. In addition, the audit committee significantly contributes to moderating the relationship between non-executive directors (NED), institutional ownership, and firm size. This study contributes to companies where the audit committee can mitigate the adverse effects of corporate governance and reinforce governance structures to promote firm growth. Novelty: As far as the researcher’s knowledge, this is the first research that examines the role of the audit committee as a moderating variable on the framework of the relationship between non-executive directors, institutional ownership, and firm size.
How Does Comprehensive Income Affect Earnings Management In The Financial Sector? Pratama, Sari Indra; Ratmono, Dwi
Integrated Journal of Business and Economics (IJBE) Vol 9, No 3 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i3.1173

Abstract

This study seeks to evaluate the impact of disclosing comprehensive income, including net income and other comprehensive income, on financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This research uses a quantitative descriptive approach with panel data regression analysis through SmartPLS on 62 samples selected using purposive sampling technique. The analytical results indicate that net income does not influence earnings management within the banking sector listed on the Indonesian Stock Exchange; in this context, net income as a predictor of earnings management appears to be constrained to certain circumstances.  Conversely, other comprehensive income substantially influences earnings management within the financial industry listed on the Indonesian Stock Exchange. Enhancing the openness of Other Comprehensive Income reporting can mitigate excessive profit management tactics, thereby increasing the reliability of financial information for stakeholders and strengthening corporate governance.
Determinants of Voluntary Compliance on A Changing Tax Policy Cahyonowati, Nur; Ratmono, Dwi; Dewayanto, Totok
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.42723

Abstract

Purpose: This study aims to examine the effect of trust, power, procedural fairness, distributive fairness, tax morale, and tax complexity on voluntary compliance. This study is conducted in an environment where taxpayers have to adopt new practices in tax reporting.Method: This study applied a survey of staff and lecturers in one of the state universities in Semarang, Central Java. The questionnaires were distributed online. The final sample comprised 165 participants. The regression model will be analyzed using SmartPLS.Findings: The results suggested that procedural fairness, distributive fairness, and tax morale had a significant role to achieve voluntary compliance. However, this study failed to provide empirical evidence about the effect of trust, power, and tax complexity on voluntary compliance.Novelty: The dynamic at the organizational level has brought consequences for the members of the organization. The consequence includes a practical change in tax reporting i.e. from zero payment in tax returns to underpayment in tax returns. Under this background, this study investigates voluntary compliance and its determinants. The investigation is important since the practical changes in tax reporting tend to increase the tax burden, which could promote tax evasion.
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 Farandy, Rangga Danang 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 Rita Suryani Rohmadtika Dita Rosa Priskila Sitanggang RUSTAM HANAFI Selviana Selviana Siswana, Feky Henry Sri Mulyani Tanjaya, Felix Totok Dewayanto 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