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All Journal Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Akuntansi The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia International Research Journal of Business Studies Journal of Global Research in Public Health
Ratna Wardhani
Faculty Of Economics And Business, Universitas Indonesia
Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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The Effect of Related and Unrelated Diversifications of Capital Structure Policy: Evidence from Indonesia RATNA WARDHANI; ADE SOBRINA HASIBUAN
The Indonesian Journal of Accounting Research Vol 14, No 2 (2011): IJAR May 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.239

Abstract

The objective of this research is to analyze the role of related and unrelated diversification of listed firms in Indonesia on capital structure decision, using 78 Indonesian companies listed on the Indonesian Stock Exchange between 2002 and 2007 as samples and panel data methodology. The result shows that, in general, diversification positively affects firms’ leverage. This result also applies to unrelated diversification strategy, where firms with unrelated diversification strategy are inclined to see an increase in the level of firm leverage; in other words, unrelated diversification has a positive effect on debt as a source of finance. Therefore, capital structure decisions of unrelated diversified firms seem to be strictly aimed at reaching their optimal debt level target and are consistent with the static trade off hypothesis. However the relation between related diversification strategy and a firm’s capital structure cannot be proven in this study due to the possibility that such strategy will require less investment costs.
Investors’ Responses on SOE’s Liquidity Risk Disclosures: Case of Indonesia Ira Geraldina; Hilda Rossieta; Ratna Wardhani
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.095 KB) | DOI: 10.9744/jak.23.1.24-32

Abstract

This study aims to examine the value relevance of liquidity risk disclosure of Indonesia listed state owned enterprises after Indonesia Statement of Financial Accounting Standard, Disclosure of Financial Instruments (Revised in 2010 and 2014). This study uses 20 Indonesia listed state owned enterprises during period of 2012-2017 or 115 firm years as final samples. Using panel data analysis, this study shows that liquidity risk disclosure is relevant information for investors in Indonesia stock exchange. Investors response differently on liquidity risk disclosure before and after the announcement windows period of financial reports. The main contribution of this is examining the value relevance of liquidity risk disclosure of Indonesia listed state owned enterprises.
MEKANISME CORPORATE GOVERNANCE DALAM PERUSAHAAN YANG MENGALAMI PERMASALAHAN KEUANGAN Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

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Abstract

Corporate Governance mechanisms are believed to have strong impact on the companies ’ performance. The implementation o f Corporate Governance in one company might be different to the implementation o f Corporate Governance in other company due to the characteristics o f the company. This study examines the difference o f Corporate Governance mechanisms in financially distressed firms and non financially distressedfirms. Corporate Governance mechanisms examined in this study are board size, independency o f board, institutional ownership and director ownership. The result o f this study shows that board size has a significant negative impact on the probability o f firm experienced financial distressed after controlling fo r firms asset and leverage. This result is also confirmed by test using lag one year. This study fails to document the evidence o f the relationship o f board independency and ownership structure with the probability o f firm experienced financial distressed.
ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Mutmainnah,, Nurul; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub

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Abstract

This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable. This research uses three measures for financial reporting quality which are persistency, predictability, and conservatism. The results of this research show that audit committee quality affects financial reporting quality. Audit committee financial literacy significantly increase persistency and predictability of earnings. Size of audit committee positively affects earnings persistency and negatively affects earnings predictability and conservatism. Number of audit committee meeting also significantly increase persistency, predictability of earnings, and conservatism. We find a mixed evidence on the moderating role of audit quality in the the relationship between audit committee quality and financial reporting quality.
THE EFFECT OF CONTROLLING SHAREHOLDERS AND CORPORATE GOVERNANCE ON AUDIT QUALITY Annisa Anafiah, Vidyata Annisa; Diyanty, Vera; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aims to investigate the effect of controlling shareholders and the effectiveness of board of commissioners and audit committee on the audit quality measured by AQMS (Audit Quality Metric Score). This study uses companies listed in the Indonesian Stock Exchange as the sample. The results of this research provide evidence that alignment and entrenchment effect of the controlling shareholders have positive effect on audit quality. The alignment of interests between the controlling and non-controlling shareholders cause the company to appoint a high-quality auditor. The results also show that when companies face high entrenchment effect of the controlling shareholders, they still appoint a high-quality auditor to reduce the agency conflict and to maintain the company’s reputation. This research also shows that the effectiveness of board of commissioners and audit committee positively affect the audit quality.
THE EFFECT OF PERSONAL TENURE ON EARNINGS SURPRISE MANAGEMENT Amelia, Devitha; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to investigate the effect of personal tenure between Audit Partner and Client CEO on firm’s likelihood to do upward earnings management. Using non financial firms listed on Indonesia Stock Exchange period 2012 – 2014, this study finds that personal tenure between Audit Partner and Client CEO have significant positive influence on firms’ likelihood to do upward earnings management and downward forecast guidance. The results of this study indicate that personal tenure positively influences both mechanisms of avoiding negative earnings surprises. Furthermore, since the company's resources in doing both mechanisms are often limited, this study also examines the impact of personal tenure on firm’s choices between the two mechanisms, by testing whether companies choose to do downward forecast guidance, but not upward earnings management or using upward earnings management but not downward forecast guidance. The results show that personal tenure positively associated with the likelihood of firms doing downward forecast guidance without upward earnings management. The result indicates that lower independency of the audit partner due to longer tenure between Audit Partner and Client CEO encourage management to do earnings management by avoiding negative earnings surprise.
PERILAKU ANOMALI PASAR ATAS AKRUAL KONFORMITAS AKUNTANSI-PAJAK DALAM KONTEKS MODERNISASI SISTEM PERPAJAKAN DI INDONESIA Kartiko, Sigit Wahyu; Rossieta, Hilda; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower tax conformity). This study also demonstrates whether the market anomalies occur on those accruals component in the context of taxation in Indonesia. By using 1.729 observations over the years of 2002-2014, this study shows that strategy in book-tax conformity accruals is generally income increasing, while strategy in book-only accruals is income decreasing. The company’s policy on accrual components has different characteristics before and after the implementation of this phase. Governance improvement of taxation authority can increase corporate book-tax conformity accruals. However, when corporate is facing changes in tax laws such as simplification and lower tax rate, they decrease book-tax conformity accruals. Therefore, discretionary book-tax conformity accruals are mispriced by market.
Analysis Of Family Support And Quality of Health Cervice FHE The Utilization of VCT Poly and Compliance of HIV/AIDS Patients in Under Going Antiretroviral Therapy (ARV) in RSUD Gambiran Kediri City Hayati, Anis Khoirin; Siyoto, Sandu; Wardhani, Ratna
Journal of Global Research in Public Health Vol. 9 No. 2 (2024): December
Publisher : Universitas STRADA Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30994/jgrph.v9i2.545

Abstract

HIV / AIDS is a frightening disease for the people of Indonesia today, so people with HIV / AIDS often get excessive stigma and discrimination. The design of this study was an observational quantitative study with a cross section approach with the focus of the research directed to be to analyze family support and service quality for the utilization of VCT Poly and HIV / AIDS patient compliance in undergoing antiretroviral therapy (ARV) in Gambiran City Hospital in Kediri with a sample of 109 respondents taken by the Accidental Sampling technique. The result were found that the majority of respondents had sufficient family support as many as 56 respondents (51.4%). Most respondents rated that the quality of service in the category of 56 respondents was sufficient (51.4%). Most respondents had medium category utilization of 55 respondents (50.5%). Most respondents were not compliant to undergo antiretroviral therapy (ARV) as many as 65 respondents (59.6%). The results of the study using the Path Analysis Test showed that the p-value <0.05 then H0 was rejected and H1 was accepted so it was concluded that there was a significant influence of family support and service quality through the use of VCT Poly to the compliance of HIV / AIDS patients in undergoing antiretroviral therapy ( ARV) at Gambiran City Hospital in Kediri. The compliance of HIV / AIDS patients in undergoing antiretroviral (ARV) therapy is influenced by family support, quality of service and utilization in the VCT Poly itself. So that patients need to be given good support as well as improving the quality of services available in the VCT Poly.
Competency assessment in fraud detection at BPK: Challenges and enhancements Sukma, Dadang; Wardhani, Ratna
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i1.1913

Abstract

Public concerns have been raised regarding the audits conducted by the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan or BPK), the supreme audit institution, which often issues unqualified opinions despite the increasing number of corruption cases. Internally, BPK recognizes this issue as a critical risk that must be mitigated to preserve public trust. BPK must maintain its competence and safeguard public funds. This case evaluates auditors’ competency levels, identifies internal factors supporting their competence, and examines BPK’s initiatives for improving fraud detection skills. Using survey, interview, and document review data, this case study assesses competency according to BPK standards. It investigates internal factors through the auditor's code of ethics and reviews performance reports to evaluate fraud detection skills. Our study finds that BPK auditors possess strong fraud detection skills. Second, the key internal factors strengthening fraud detection include competence and professional due care. Third, BPK has introduced limited education, training, and CFE/CFrA certification policies. Senior fraud detection auditors report feeling more competent due to their increased training, experience, and access to certifications. This study employs novel internal standards, self-assessment surveys, and interviews to analyze fraud detection proficiency.
The Effect of Conditional Conservatism and Agency Cost on Investment-Cashflow Sensitivity Wibawa, Bima Abdi; Wardhani, Ratna
International Research Journal of Business Studies Vol. 10 No. 2 (2017): August - November 2017
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.10.2.68-88

Abstract

This research aims to give empirical evidence of the effect of conditional conservatism on company’s investment-cashflow sensitivity, and whether the impact is stronger in high agency cost firms compare to in low agency cost firms. This research uses dividend payout ratio to measure the agency cost, because this study uses Indonesia as a research context where companies in Indonesia majority have concentrated ownership and funding through debt so that agency conflict that appears more dominant is the conflict of agency type two and three. This study uses sample from manufacturing companies listed in Indonesia Stock Exchange during the period 2008-2012. The total observation in this research is 474 firm years, which 152 of the samples is classified as high agency cost firms and 322 sample as low agency cost firms. The result shows that as the recognition of economic losses becomes more timely, the sensitivity of firm investment to cashflow decreases. Conditional conservatism decreases investment-cashflow sensitivity in low agency cost firms but increases the sensitivity in high agency cost firms. In fact, before implementation of conditional conservatism, high agency cost firms have smaller investment-cashflow sensitivity compared to the low agency cost one.
Co-Authors Abdi Wibawa, Bima ADE SOBRINA HASIBUAN Agustin Setya Ningrum Alpha Alan Darma Saputra Amarin Yudhana, Amarin Amelia, Devitha Amelia, Devitha Anafiah, Vidyata Annisa Anis Khoirin Hayati Annisa Anafiah, Vidyata Annisa Ardiantoko, Edvin Bima Abdi Wibawa Dina Juliani Hendro Hendro, Hendro Hilda Rossieta Ira Geraldina Juliani, Dina Juliani, Dina Mutmainnah,, Nurul Ning Rahayu Ning Rahayu Nurul Mutmainnah, Nurul Oktavia Oktavia Patrick Kapugu Sandu Siyoto, Sandu Sigit Wahyu Kartiko Sukma, Dadang Sylvia Veronica Siregar Vera Diyanty Wibawa, Bima Abdi