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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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Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance Hidayah, Retnoningrum; Ratmono, Dwi
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.15318

Abstract

Purposes: This research explores how the board and environmental committee impact environmental performance in Indonesia, with the audit committee serving as a moderating factor. Methods: The study draws data from annual reports of mining and manufacturing firms for the period 2019-2023. Thus, the total panel data in this study is 115 analysis units. This study uses Moderating Regression Analysis (MRA) with SPSS 26. Findings: Environmental disclosure is a key metric to assess environmental performance. Therefore, this study finds that the board’s influence on environmental disclosure is not statistically significant. Then, the environmental disclosure could moderate the impact of the environmental committee on environmental disclosure. This study reveals that audit committees weaken the interaction between environmental committees and environmental disclosure. However, the audit committee failed to moderate the interaction between the board and environmental disclosure. Novelty: The high demands of society for environmental disclosure have put pressure on companies. As a result, companies take various inappropriate actions by presenting environmental disclosures that do not follow corporate behavior. Based on this background, this study investigates how corporate performance and corporate governance practices, including the board, environmental commit- tee, and audit committee. This study is essential because the audit committee is critical in improving good corporate governance.
Jurnalisme Lingkungan pada Foto Berita di Media Online Dwi Ratmono; Rohmadtika Dita
Jurnal ISIP: Jurnal Ilmu Sosial dan Ilmu Politik Vol. 18 No. 2 (2021): Jurnal ISIP: Jurnal Ilmu Sosial dan Ilmu Politik
Publisher : Institute of Social and Political Science Jakarta (Institut Ilmu Sosial dan Ilmu Politik Jakarta - IISIP Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36451/jisip.v18i2.57

Abstract

This study examines environmental journalism in news photos in the online media Antarafoto.com. The ecological issue studied is the protection of wild animals, namely the Sumatran tiger in Aceh Province. The focus of the study is on environmental journalism, namely chronic points that provide information about the condition of the Sumatran tiger. Points of criticism and comments, namely a vehicle for education, raising awareness and providing solutions for the government and society. The research method used is Roland Barthes’ semiotics. The results of the analysis of news photos, namely denotations, describe the condition of the Sumatran tiger in the process of evacuating, caring for, and releasing it to its natural habitat. Connotation, showing six procedures: trick effect, pose, object, photogenic, aestheticism, and syntax. The selection of compositions, objects, and photo captions is essential to highlight in news photos so that they are easy to understand. The myth emphasizes the importance of the process of protecting the Sumatran tiger in Aceh. Antarafoto.com showcases environmental journalism by providing information on dealing with the problem of Sumatran tiger poaching. They appear in a news photo showing the Sumatran tiger evacuation process by Aceh Natural Resources Conservation Center (BKSDA) officers, the treatment process at the Conservation Response Unit in Naca Village, Trumon, Aceh, and the release process in the Leuser Ecosystem Area, Gayo Lues Regency, Aceh. Antarafoto.com has not presented environmental journalism that can provide solutions for the government and society in realizing the critical role of managing the environment in dealing with the endangered Sumatran tiger
Corporate Renaming as a Determinant of Financial Statement Fraud: An F-Score Model Approach Farandy, Rangga Danang; Ratmono, Dwi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5725

Abstract

This study aims to analyze the effect of company name changes on the likelihood of financial statement fraud, as measured by the Dechow F-Score. The study sample consists of 239 observational data from companies listed on the Indonesia Stock Exchange, analyzed using logistic regression. The results show that the variable of company name changes does not have a significant effect on the likelihood of financial statement fraud. This finding suggests that company name changes are not a determining factor in detecting financial statement fraud. Instead, fundamental factors such as leverage and corporate governance play a more dominant role in influencing the likelihood of financial statement fraud.
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