Ronny Prabowo
Lecturer of Satya Wacana Christian University, Salatiga-Indonesia

Published : 5 Documents
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FACTORS INFLUENCING THE EXTENT OF WEB-BASED DISCLOSURE: AN EMPIRICAL ANALYSIS OF INDONESIAN MANUFACTURING FIRMS Prabowo, Ronny; Angkoso, Kurniawan Sekar
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2006): NOVEMBER 2006
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

This article aims to investigate the influencing factors of the extent of web-based disclosure among Indonesian manufacturing firms. Measurement of dependent variable (extent of web-based disclosure) relies on instrument developed by Matherly and Burton (2005). Four independent variables are hypothesized to positively influence the dependent variable: profitability (proxied by ROA), percentage of public ownership, firm size (average total assets), and level of leverage. The regression analysis finds that all independent variables (except percentage of public ownership) positively affect the extent of web-based disclosure.
Internet Financial Reporting as A Voluntary Disclosure Practice: An Empirical Analysis of Indonesian Manufacturing Firms Using Order Logit Regression Prabowo, Ronny; Tambotoh, Johan Jimmy Carter
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v5i2.28

Abstract

Internet Financial Reporting (IFR) is the practice of internet-based financial reporting. In financial accounting literature, IFR is regarded as a voluntary disclosure practice not because of the content of disclosure but because of the device. In this research, we investigate factors affecting the extent of IFR.. We employ independent variables usually utilized in voluntary disclosure literature (size, profitability, public ownership, foreign ownership, leverage and age). We use order logit regression (run by STATA software) because the dependent variable is ordinal and not binary. Result shows that only independent variables related to information problem (size and profitability) are significant.
The Relationship between Quality of E-Government and Level of Public Accountability: An Empirical Analysis of Cities/ Regencies in East Java Province Prabowo, Ronny; Taniasari, Angelia
Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i1.53

Abstract

The notion that e-government supports public accountability has been widely recognized. However, empirical research on the relationship between quality of e-government and level of public accountability is still rare, even inexistent. This article aims to investigate the relationship between quality of e-government and level of public accountability. We rely on Jawa Pos 2005 score of Public Accountability to represent level of public accountability and best practice of government website in East Java Province (Probolinggo Regency) as the benchmark to measure the quality of e-government. The findings confirm popular belief that e-government and public accountability are related.
What Determines Internal Control Weakness? An Empirical Analysis of State-owned Enterprises Audited by State Audit Agency Prabowo, Ronny; Christy, Hosanna; Nitasari, Benedicta Dyas Ayu
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2008)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v8i2.84

Abstract

A material weakness in internal control is defined as a significant deficiency, or combination of significant deficiencies, that result in more than a remote likelihood that a material misstatement of the annual or interim financial statement will not be prevented or detected. Section 404 of the Sarbanes-Oxley Act (Management Assessment of Internal Controls) stipulates that management of publicly listed firms has to evaluate the effectiveness of their internal controls over financial reporting and disclose the identified material weakness. Numerous articles aim to find empirical evidence of factors influencing weakness of internal control. In Indonesia, publicly listed firms are yet obliged to disclose their material weakness of internal control. However, BPK (as the state audit agency) report the material weakness of internal control over entities’ financial reporting in their audit report of state-owned enterprises (SOE or BUMN). The report enables us to empirically analyze influencing factors of internal control weakness over BUMN financial reporting. There are four independent variables to be hypothesized to influence internal control weakness (WEAK): profitability (PROFIT), firm size (SIZE), growth rate (GROWTH), and the presence of complex transaction (COMPTRANS). Additionally, we also employ one control variable (FORM or legal form of SOE: Persero or non-Persero). Empirical results show that without control variables, only SIZE is significantly associated with WEAK (for univariate and multivariate analysis). However, the direction of effect of SIZE on WEAK (positive) is contradictory with the hypothesized direction (negative). After including control variables, the power of regression equation is slightly increasing. However, still only SIZE significantly affect WEAK with contradictory direction.
Verifikasi Laporan Keuangan dan Hambatan Pendanaan Pada Usaha Kecil dan Menengah Wahyu Seta, Dally; Prabowo, Ronny
International Journal of Social Science and Business Vol 3, No 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.417 KB) | DOI: 10.23887/ijssb.v3i3.20996

Abstract

Penelitian ini bertujuan untuk menginvestigasi apakah kegiatan verifikasi laporan keuangan yang dilakukan oleh UKM ataupun tidak dilakukan akan membantu mengatasi hambatan pendanaan dalam melakukan kegiatan usaha. UKM sebagai salah satu sektor potensial seharusnya terhindar dari hambatan pendanaan dan memperoleh dukungan akses pendanaan sebagai sumber penggerak agar mampu bertahan dan berkembang. Penelitian ini menggunakan data dari hasil survei yang dilakukan oleh The World Bank Indonesia Enterprise Survey tahun 2015. Survei dilakukan dengan objek pelaku UMKM berjumlah 1320 responden yang tersebar di sembilan provinsi di Indonesia. Jumlah tersebut juga merupakan besarnya sampel awal yang digunakan dalam penelitian ini, hingga pada akhirnya setelah dilakukan seleksi berdasarkan beberapa kriteria yang digunakan dalam penelitian ini menghasilkan sampel akhir berjumlah 899 UKM. Pengujian penelitian kuantitatif ini menggunakan analisis uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa verifikasi laporan keungan yang dilakukan oleh UKM berpengaruh negatif signifikan terhadap hambatan pendanaan. Apabila UKM memverifikasi laporan keuangan mereka, maka hambatan pendanaan yang dialami akan mengalami penurunan.