Dwi Ratmono
Jurusan Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Semarang Jl. Ngumpulsari Raya No.12, Tembalang, Kota Semarang, Jawa Tengah 50277

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Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi Cahyonowati, Nur; Ratmono, Dwi
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2012): NOVEMBER 2012
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.14.2.105-115

Abstract

This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards. This research explored the value relevance of earnings as one dimension of the quality of accounting information. High quality of accounting information refers to high relevancy. The adoption of new stan­dards is predicted not to increase the quality of accounting information regarding the environmental factor in Indonesia. The population of this research is public company listed on the Jakarta Stock Exchange from 2008–2011. The results suggested that the application of IFRS-based  standards has not incrased the quality of accounting information in Indonesia. The relevance of accunting earnings has not increased significantly after the adoption of IFRS-based standards.
Cultural Influence on Perceived Usefulness of Islamic Corporate Reporting Model Ratmono, Dwi; Masâ??ud, Fuad
Jurnal Akuntansi dan Auditing Indonesia Vol 9, No 2 (2005)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

The objective of this study is to examine the cultural influence on the per-ceived usefulness of Islamic corporate reporting model. This study attempts to un-derstand the antecedents of perceived usefulness of Islamic corporate reporting model. The Hofstede-Grayâ??s framework was utilized to develop research hypothesis that the lower in terms of Conservatism and Secrecy, the more likely to believe that the Islamic corporate reporting are more important than conventional accounting reporting. The hypothesis was also stated that the different background of institu-tions is expected to have an impact to the respondentâ??s perception on perceived use-fulness of Islamic corporate reporting model because the Islamic background insti-tutions have put more efforts than the conventional institutions in promoting Islamic values. The results showed that Power Distance was the best antecedents in explain-ing Grayâ??s accounting values and Uncertainty Avoidance has the positive significant effect on perceived usefulness of the Islamic corporate reporting model.Keywords:    conventional accounting, Islamic accounting, Hofstede-Gray frame-work, Islamic corporate reporting, perceived usefulness
DETERMINAN KECURANGAN LAPORAN KEUANGAN: PENGUJIAN TEORI FRAUD TRIANGLE Diany, Yuvita Avrie; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory. Based on Fraud Triangel theory there are three variables hypothesized affect fraud which are pressure, opportunity, and rationalization.            This study use data of 27 companies which did financial statement fraud and 27 other companies matched. Data can be collected from annual report published by website IDX. Data then analized using logistic regression analysis.            The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. While rationalization can’t be proved to financial statement fraud yet.
KEBIJAKAN DIVIDEN DAN PEMBELIAN KEMBALI SAHAM: PENGUJIAN LIFE CYCLE THEORY Indriyani, Devi; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of life cycle theory and leverage on dividen policy and buyback. Life cycle is proxied by RETA (retained earning to total asset). This study purposes hypothesis that RETA have positive influence on dividen policy and buyback whereas leverage have negative influence on dividend policy and buyback. The population of this research is all of listed firms in Indonesia Stock Exchange in year 2009-2012, exclude financial firms. Sampling method used is purposive sampling. Logistic regression used to be analysis technique. The final amounts of sample are 520. Result of this study show that retained earning to total asset have positively significant influenced on probability of dividen distributing. Retained earning to total asset have no significance on probability of buyback action. Leverage have no significance on dividend policy but have negative influence on buyback. The finding of this study supports life cycle theory.
PENGARUH OPINI AUDIT DAN PERUBAHAN OPINI AUDIT TERHADAP REPORTING DELAY Nurmalasari, Dias; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to examine the influence on audit opinion and change in audit opinion of reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used as control variable. Based on the research variables to develop some hypotheses that the audit opinion better than the previous year will negatively affect on the reporting delay and change in audit opinion better than the previous year will negatively affect on the reporting delay . Samples of this research is 170 manufacture firms listed in Indonesia Stock Exchange in year 2011-2012 that selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression. The result of this research that audit opinion and change in audit opinion have negatively significant influenced on the reporting delay variable. Firms that receiving unqualified audit opinion and audit opinion better than the previous year gave a good news for investors so as to reduce the reporting delay. 
DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN : PENGUJIAN TERHADAP TEORI SIKLUS HIDUP Ratmono, Dwi; Indriyani, Devi
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i1.4039

Abstract

Tujuan dari penelitian ini adalah untuk menguji secara empiris apakah teori siklus hidup dapat menjelaskan faktor-faktor penentu kebijakan dividen. Siklus hidup perusahaan diukur dengan laba ditahan terhadap total aset (RETA). Penelitian ini mengusulkan hipotesis bahwa RETA memiliki pengaruh positif pada kebijakan dividen sedangkan leverage tidak berpengaruh negatif terhadap kebijakan dividen. Populasi penelitian ini adalah semua perusahaan yang terdaftar nonfinansial di Bursa Efek Indonesia pada tahun 2009-2012. Metode sampling yang digunakan adalah purposive sampling. Regresi logistik digunakan untuk teknik analisis. Sampel akhir terdiri dari 520 perusahaan-tahun pengamatan. Hasil menunjukkan bahwa saldo laba untuk total aset positif mempengaruhi probabilitas distribusi dividen. Leverage tidak berpengaruh signifikan terhadap kebijakan dividen keseluruhan, bukti empiris yang disediakan oleh penelitian ini mendukung teori siklus hidup.The objective of this study is to test empirically whether life cycle theory can explain the determinants of dividend policy. Company’s life cycle is measured by retained earnings to total asset (RETA). This study proposes hypothesis that RETA has positive influence on dividen policy whereas leverage has negative influence on dividend policy. The population of this research is all of listed nonfinancial firms in Indonesia Stock Exchange in year 2009-2012. Sampling method used is purposive sampling. Logistic regression used as a technique to analyze the data. The final sample consists of 520 firms. The results show that retained earnings to total asset positively affects probability of dividend distribution. Meanwhile, leverage has no significant effect on dividend policy. Overall, the empirical evidence provided by this study supports life cycle theory.
Hubungan Tingkat Pengungkapan dan Kinerja Corporate Social Responsibility Serta Manajemen Laba: Pengujian Teori Ekonomi dan Sosio-Politis Ratmono, Dwi; Purwanto, Agus; Cahyonowati, Nur
Jurnal Akuntansi dan Keuangan Vol 16, No 2 (2014): NOVEMBER 2014
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.575 KB) | DOI: 10.9744/jak.16.2.63-73

Abstract

The objective of this research is to examine the relationship among corporate social responsibility (CSR) performance, CSR disclosure, and earnings management. Using purposive sampling technique, this research obtain 143 observation as research sample which are PROPER participants for 2009-2013 observations period. Hypotheses testing was conducted using SEM Partial Least Squares (PLS). The results of this research show consistent findings that CSR performance affects positively CSR disclosure. This finding indicate a support for economic-based theory especially signalling theory. The result also shows that companies that have higher level of CSR disclosure tend to have lower practice of earnings management. There is no an empirical evidence for relationship between CSR performance and earnings management.
PENGARUH KOMPETISI, CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN RISIKO Agustina, Cintia Heko; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to provide empirical evidence of barriers to entry, ownership concentration, board size, board compotition, firm size, liquidity, industrial sector and auditor type. Barriers to entry was measured by total fixed assets, ownership concentration was measured by percentage of shares held by substantial shareholders >5%, board size was measured by number of board member, board compotition was measured by idependent board/total board, firm size was measured by log natural of net sales, liquidity was measured by the acid test rate, industrial sector and auditor type was measured by variabel dummy. Risk disclosure was measured by content analysis-sentence approach. The population of this research is 428 companies in the non-financial companies which were listed in Indonesian Stock Exchange (IDX). The research data were collected from annual report and financial statement for 2012. Based on stratified random sampling method, there are 102 samples. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that barriers to entry and auditor type have significant relationships with risk disclosure. Next, variable ownership concentration, board size, board compotition, firm size, liquidity, industrial sector have no significant relationship with risk disclosure.
ANALISIS DETERMINAN EFEKTIVITAS AUDIT INTERNAL PADA SEKTOR PEMERINTAHAN Budi Prakoso, Nawa; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine factors which affect (determinants) internal audit effectiveness in the public sector. This study is a replication of the research that has been done by Alzeban and Gwiliam (2014)  in Saudi Arabia, with differences in location, object, sampling and analysis methods.The study was conducted at an internal auditor in eight inspectorate office districts / cities and provinces of Yogyakarta and Central Java. The total sample is 137 respondents. This study uses primary data in the form of a questionnaire. PLS analysis testing techniques are used to prove the research hypothesis.The result of this study shows that the competence of internal auditors, management support for internal audit and the independence of the internal audit proved a significant effect on the internal audit effectiveness. While the relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI SARANA LEGITIMASI: DAMPAKNYA TERHADAP TINGKAT AGRESIVITAS PAJAK Ratmono, Dwi; Sagala, Winarti Monika
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 4, No 2 (2015): Nominal September 2015
Publisher : Nominal: Barometer Riset Akuntansi dan Manajemen

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Abstract

Abstrak: Pengungkapan Corporate Social Responsibility (Csr) Sebagai Sarana Legitimasi: Dampaknya Terhadap Tingkat Agresivitas Pajak. Berdasar teori legitimasi, terdapat dugaan bahwa perusahaan menggunakan pengungkapan corporate social responsibility (CSR) dalam rangka menjaga citra (image) di mata masyarakat. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan CSR  terhadap   agresivitas pajak. Hipotesis yang diajukan adalah pengungkapan CSR berpengaruh negatif terhadap agresivitas pajak dalam rangka menjaga citranya.  Penelitian  ini  bertujuan menguji generalisasi temuan  Lanis dan   Richardson (2012) dalam konteks Indonesia.  Sampel terdiri atas  perusahaan non-keuangan yang terdaftar di BEI pada tahun 2011-2013 Hasil  penelitian menunjukkan  bahwa  semakin  rendah  tingkat pengungkapan   CSR suatu   perusahaan,   semakin   tinggi   tingkat   agresivitas pajaknya. Hasil ini memberikan dukungan empiris untuk teori legitimasi bahwa perusahaan selalu berusaha mendapat dukungan dari lingkungan institusionalnya. Kata kunci: pengungkapan CSR, agresivitas pajak, effective tax rates, legitimasi