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All Journal AKUNTABILITAS Journal of Accounting and Investment Measurement : Jurnal Akuntansi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JURNAL AKUNTANSI
Dwi Haryono Wiratno
Politeknik YKPN
Economics, Econometrics & Finance Education Social Sciences

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Ownership Concentration, Firm Size and Information Value Relevance: Indonesian Evidence Krismiaji Krismiaji; Dwi Haryono Wiratno; Sidiq Ashari
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1166.319 KB) | DOI: 10.18196/jai.2002119

Abstract

This paper describes empirical evidence investigated the effect of ownership concentration and firm’s size on the accounting information value relevance. Ownership concentration (OC) is measured by Herfindahl index; firm's size is measured by a log of total assets, whereas value relevance is measured by the Ohlson’ Price Model. Using a sample of 119 manufacturing firms listed in Indonesian Stock Exchange (IDX) for the year of 2011-2015, this research finds that ownership concentration positively affects both the value relevance of earnings per share and book value per share. Moreover, the firm's size negatively affects the value relevance of earnings per share and book value per share. This study contributes to the existing literature about value relevance of ownership concentration and value relevance of firm's size, especially in the post- IFRS adoption period.
Analisis Niat Mahasiswa Diploma III Akuntansi Menggunakan Google Classroom Yanto Darmawan; Dwi Haryono Wiratno; Sururi Sururi; Hasan Subagyo
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.28671

Abstract

Google Classroom has become a popular e-learning management system in higher education during the covid-19 pandemic. However, successful implementation of Google Classroom requires acceptance by students. This study aims to explain the factors that influence accounting students’ intention to accept Google Classroom This study uses an Extended the Technology Acceptance Model to assess the acceptance and intention to use Google Classroom. Data was obtained from 326 students of Politeknik YKPN Yogyakarta through online questionnaire using Google Form. The Structural Equation Modelling – Partial Least Square approach is used to assess the measurement model and structural model. This study concludes that 1) perceived ease has no effect on students’ intention to use Google Classroom, 2) perceived of ease Google Classroom has a positive effect on perceived usefulness of Google Classroom, 3) perceived usefulness has a positive effect on students’ intention to use Google Classroom, 4) perceived behavioral control does not affect students’ intentions to use Google Classroom, and 5) subjective norms affect students’ intentions to use Google Classroom.
Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence Dwi Haryono Wiratno; Krismiaji Krismiaji; Handayani Handayani; Sumayyah Sumayyah
Jurnal Maksipreneur Vol 12, No 2 (2023)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v12i2.1502

Abstract

This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association. Financial distress is measured by The Modified Altman Z-Score for emerging markets (EMZ score), earnings management is measured by discretionary accrual, and audit quality is measured by audit-firm size (Big4). Data analysis was performed with Pooled Least Square. Using data from Indonesian Mining Sector for 2016–2020, the research finds empirical evidence that financial distress firms involve in income-increasing accrual earning management, but such involvement is lower when firms are audited by Big 4 audit firms. This research contributes to previous literature about similar issues, specifically about the impact of financial distress on accrual earnings management. It also presents evidence about the role of audit quality in such an effect.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO) TBK. SEBELUM DAN SELAMA PANDEMI COVID-19 Dwi Haryono Wiratno; Rahmawati Hanny Yustrianthe
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1010

Abstract

The study aims to determine the differences in the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk. before the covid-19 pandemic and during the covid-19 pandemic as measured using NPL, BOPO, ROA, ROE, and LDR ratios. The sample used in this study is the financial statements of PT Bank Rakyat Indonesia (Persero) Tbk. for the fisrt quarter of 2017 to the fourth quarter of 2022 with a population of 24. This study uses secondary data in the form of financial statements obtained from the website www.bri.co.id and www.idx.co.id. The method used is descriptive comparative using SPSS statistical software. The result of the study using paired sample t-test show that there is a difference in average financial performance before the covid-19 pandemic with average financial performance during the covid-19 pandemic.
Determinan Faktor Kepatuhan Wajib Pajak Kendaraan Bermotor: Suatu Studi Empiris Di Sleman Yogyakarta Rahmawati Hanny Yustrianthe; Dwi Haryono Wiratno; Maria Purwantini
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 1 (2024): MEASUREMENT : JURNAL AKUNTANSI JUNI 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i1.6567

Abstract

This study aims to examine the effect of eliminating tax administrative sanctions, exemption from motor vehicle title transfer fees, taxpayer awareness, tax knowledge, tax socialization, and tax authorities services on motor vehicle taxpayer compliance in Sleman, Yogyakarta. The population used in this research is all motor vehicle taxpayers registered with KPPD DIY, especially in Sleman Regency. The sample selection in this study used purposive sampling and a sample of 114 respondents was obtained. The data analysis technique uses multiple linear regression analysis. The results of the research show that the partial elimination of tax administrative sanctions and the exemption from BBN-KB sanctions have no effect on motor vehicle taxpayer compliance, except for taxpayer awareness, tax knowledge, tax socialization and fiscus services. Simultaneously, the results show that the elimination of tax administrative sanctions, exemption from BBN-KB sanctions, taxpayer awareness, tax knowledge, tax socialization, and fiscus services have an effect on motor vehicle taxpayer compliance.
Co-Authors Handayani Handayani Hasan Subagyo Krismiaji Krismiaji Maria Purwantini Rahmawati Hanny Yustrianthe S Sumayyah Sidiq Ashari Sururi Sururi Yanto Darmawan