Dwi Martani
Fakultas Ekonomi dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok

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PENGARUH ADOPSI PSAK NO.24 TERHADAP EARNINGS RESPONSE COEFFICIENT Refyal, Ilha; Martani, Dwi
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.186 KB) | DOI: 10.14710/jaa.8.2.151-165

Abstract

This study aims to analyze the influence of PSAK No.24(Revisi 2004) adoption on earningsresponse coefficient (ERC). This study focuses discussion on the differences of ERC between theperiod before to the period after the adoption, the influence of changes in the post-employmentbenefits account (due to revision) to the ERC, and the influence of the difference in time ofadoption to the ERC. This study is divided into two tests, which are panel data regression testingand Multiple Cross-section Regression testing. ERC in the period after the adoption of the PSAK24 revision is greater than the period before the adoption of PSAK 24 revision. By usingmanufacturing companies during that adoped PSAK 24 during 2004 or 2005, the research findthat changes in post-employment benefits liability have a significant positive effect on ERC. Thecompanies that adopt the standard earlier (early adopter) have a greater ERC compare to thecompanies that adopt at the end of the mandatory time (late adopter) The study also supportsprevious research on factors affecting the ERC, which are the capital structure and size.Keywords:Earnings Response Coefficient, Revision PSAK 24, Post-employment Benefits Liability,Adoption Timing.
ANALISIS KUALITAS DESAIN DAN KUNJUNGAN SITUS PEMERINTAH DAERAH DI INDONESIA Khudri, Tb. M. Yusuf; Martani, Dwi; Maulana, Teguh I.
Prosiding PESAT Vol 5 (2013)
Publisher : Prosiding PESAT

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Abstract

Penelitian ini bertujuan untuk menganalisis kualitas desain dan statistik kunjungan situspemerintahan daerah (PEMDA) tingkat kabupaten/kota yang ada di Indonesia. Kualitasdesain didasarkan pada indikator kualitas yang dikembangkan oleh penelitiansebelumnya. Penelitian menggunakan data populasi situs PEMDA di Indonesiaberdasarkan hasil observasi situs pada Mei 2013. Analisis dilakukan bersifat deskriptifserta inferensial yang menunjukkan hasil bahwa terdapat variasi antardaerah terkaitkualitas desain maupun kunjungan terhadap situs PEMDA. Walaupun secara umumdapat dikatakan bahwa kualitas desain situs PEMDA di Indonesia masih kurangmemuaskan. Rendahnya kunjungan terhadap situs PEMDA mengindikasikan kurangmenariknya situs PEMDA bagi pengguna informasi meskipun dapat menandakankemungkinan tidak adanya kepedulian pengguna informasi atas kondisi dan pelaksanaanpemerintahan di daerah mereka. Selain itu ditemukan bahwa tingkat pendapatan aslidaerah dan ukuran daerah merupakan salah satu faktor yang menentukan kualitas desainsitus PEMDA di Indonesia.
ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN PEMBIAYAAN Martani, Dwi; Oktaviani, Intan Herlina
Jurnal Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2006)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.805 KB) | DOI: 10.21002/jaki.2006.11

Abstract

The aims of the research is to provide empirical evidence about financial statement disclosures of multifinance companies and the factors that determines the disclosure level. The multifinance companies are unique industries because there have various product of financing like leasing, installment sales and borrowing. fhe research examines disclosure level of multifinance company that listed in the database Directorate General Financial Institutions, Ministry of Finance. We use financial statement in 2003 and 2004. The research use the regulation of Directorate General Financial Institution number 1500/2005, financial accounting standard for leasing and factoring as a disclosure guideline, because there is no specific standard or Bapepam disclosure guideline for multifinance industry. The results indicate that disclosure level of multifinance company is 78,35% in 2004. There is increasing about 1.21% compare to the disclosure level in 2003. There is significant differentiation of disclosure level between status of company and size of firm but no significant differentiation between size of auditor. The result using linear regression show that disclosure level is influenced by profitability, company status, size of the firm and size of auditor.
TINGKAT PENGUNGKAPAN DAN PENGGUNAAN DERIVATIF KEUANGAN DALAM AKTIVITAS PENGHINDARAN PAJAK Oktavia, Oktavia; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol 10, No 2 (2013)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.445 KB) | DOI: 10.21002/jaki.2013.07

Abstract

The purpose of this study is to investigate whether, in a case study of Indonesia, financial derivatives are used as a means of tax avoidance as literature shows that derivative users incline to avoid tax. Two samples treatment are conducted in examining the problem. Initially, using the sample all derivative users, this study does not find that derivative users are significantly related to tax avoidance. However, when the sample is separated into two groups based on the level of disclosure on financial derivatives, the results show otherwise. Firms with low level of disclosure on financial derivatives is more tax aggressive compared to those with high level of disclosure. These findings are shown by their lower ETRs (Effective Tax Rate) compared to other firms. Moreover, this study also examines the relationship between the use of financial derivatives with the level of tax avoidance. The results indicate that the use of financial derivatives is positively related to the level of tax avoidance. Results of this study are expected to have positive contribution on the development of tax policy in Indonesia, particularly for the tax on derivatives.Keywords: tax avoidance, financial derivatives, level of disclosure---Tujuan dari penelitian ini adalah untuk menginvestigasi apakah derivatif keuangan digunakan sebagai sarana penghindaran pajak dalam studi kasus Indonesia karena sejumlah literatur menyatakan bahwa pengguna derivatif cenderung untuk menghindari pajak. Untuk menjawab permasalahan tersebut, dilakukan dua jenis perlakuan terhadap sampel penelitian. Pada awalnya, ketika menggunakan sampel semua pengguna derivatif, studi ini tidak menemukan bahwa pengguna derivatif secara signifikan berhubungan dengan penghindaran pajak. Namun, ketika sampel dipisahkan menjadi dua kelompok berdasarkan tingkat pengungkapan derivatif keuangan, hasil penelitian menunjukkan sebaliknya. Perusahaan dengan tingkat pengungkapan derivatif keuangan yang rendah memiliki agresivitas pajak yang lebih tinggi daripada perusahaan dengan tingkat pengungkapan derivatif keuangan yang tinggi. Temuan ini ditunjukkan oleh rendahnya ETR (tarif pajak efektif) perusahaan tersebut apabila dibandingkan dengan perusahaan lainnya. Selain itu, penelitian ini juga meneliti hubungan antara penggunaan derivatif keuangan dengan tingkat penghindaran pajak. Hasil penelitian menunjukkan bahwa penggunaan derivatif keuangan secara positif berhubungan dengan tingkat penghindaran pajak. Hasil penelitian diharapkan dapat memberikan kontribusi yang positif pada pengembangan kebijakan perpajakan di Indonesia, khususnya untuk pajak atas derivatif.Kata kunci: penghindaran pajak, derivatif keuangan, tingkat pengungkapan
PENGARUH KOMPENSASI MANAJEMEN BERBASIS SAHAM TERHADAP MANAJEMEN PAJAK PERUSAHAAN DENGAN MEMPERTIMBANGKAN FUNGSI PENGAWASAN KOMITE AUDIT Wahyu Maulana Zulma, Gandy; Martani, Dwi
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6611

Abstract

This study examines the relationship between stock-based compensation and audit committee on tax management at banking companies listed on BEI. The main purpose of this research is to test empirically whether stock-based compensation given can influence management's decision especially related to tax management, and to test indirect influence audit function of audit committee which is expected to weaken the relation between stock management compensation and tax management. The population used in this study is a banking company listed on the Indonesia Stock Exchange, using purposive sampling method obtained 22 companies with 128 samples of observations that meet the criteria. In testing the hypothesis using OLS Regression. The empirical test results show that the higher level of stock-based management compensation provided will further improve the corporate tax management, then audit committee activities within the company can prove weakening the relationship between stock-based management compensation and corporate tax management
TINGKAT KESESUAIAN LAPORAN PENYELENGGARAAN PEMERINTAHAN DAERAH TAHUN 2010 TERHADAP PP NO. 3/2007 Fitriasari, Debby; Martani, Dwi; Khairurizka, Rahfiani
Prosiding PESAT Vol 5 (2013)
Publisher : Prosiding PESAT

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Abstract

Despite of the financial statements, the accountability of local government (LG) is also fulfilledthrough LPPD, a LG’s performance reporting on decentralization, job assistance andgovernment administrative tasks. Research on LPPD in Indonesia is still rare. Febriana (2010)and Dalimunthe (2010) conducted a study related LPPD but does not focus on the completenessof the LPPD. Therefore, the purpose of this study is to analyze the compliance of LPPD to PPNo. 3/2007. The compliance level is obtained by comparison the content of the LPPD and thecompliance checklist and then this compliance level will be analyzed using statistic descriptive,the mean difference test and correlation test. With a sample of 25 provinces’s LPPD year 2010,the results show that the average compliance level is 75%. It means that the LG (province) hasnot been submitting all the information in LPPD year 2010 in accordance with the PP No.3/2007. The result of mean different test showed no significant difference in two groups LGbased on these variables: LG’s assets, level of sovereignty, geography position (west or eastIndonesia) and EKPPD value. Moreover, the correlation test results also found no significantcorrelation between the levels of compliance with these variables.
TRANSPARANSI KEUANGAN DAN KINERJA PADA WEBSITE PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA Martani, Dwi; Fitriasari, Debby; Annisa, Annisa
Prosiding PESAT Vol 5 (2013)
Publisher : Prosiding PESAT

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Abstract

E-government in Indonesia is starting since the issuance of Presidential Instruction No.3/2003. The objective of this research to analysis the development of e-government whichfocuses on the financial and performance information transparency. Using a descriptiveanalysis on the 429 Indonesian local government websites during mid-May to July 2013,this research finds that the level of financial and performance information transparencyis 15%. Most local government website disclose financial and performance informationin the form of news and Local Government in Figures. While for the most importantfinancial and performance information in the form of budgets, financial statements andperformance reports are disclosed only by not more than 10% local government. Fromeleven local government with the best score, seven are located in Java and in the form ofcity.
ANTESEDEN KOMITMEN ORGANISASI DAN MOTIVASI: KONSEKUENSINVA TERHADAP KINERJA AUDITOR INTERN PEMERINTAH Martani, Dwi; Marganingsih, Arywarti
Jurnal Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2010)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.989 KB) | DOI: 10.21002/jaki.2010.05

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The purpose of this study is to empirically investigate whether organizational culture, leadership style, and monetary incentive are antecedents of organizational commitments, while time budget pressure, task complexity, discussion of audit review, and organizational commitment are antecedents of motivation. This study also investigates the consequences of organizational commitment and motivation and their antecendents on auditors ‘performance. The study uses 276 internal auditors of Non Departemental Government Institutions as our respondents. The study uses Structural Equation Modelling that is run by LISREL. This study provides evidence that organizational culture is an antecedent of organizational commitment while discussion of audit review and organizational commitment are antecedents of motivation. This study finds that organizational commitment, motivation, time budget pressure and discussion of audit review have positive consequences on auditors ‘performance while organizational culture is found to have negative consequence on auditors ‘performance.Keywords: organizational commitment, motivation, performance---Penelitian ini bertujuan menguji apakah budaya organisasi, gaya kepemimpinan, imbalan moneter merupakan anteseden dan komitmen organisasi dan apakah tekanan anggaran waktu, kompleksitas tugas, diskusi reviu kertas kerja audit dan komitmen organisasi merupakan anteseden dan motivasi. Penelitian inijuga menguji konsekuensi dan komitmen organisasi dan motivasi serta antesedennya terhadap kinerja auditor Penelitian ini menggunakan 276 auditor internal yang bekerfa pada Lembaga Pemenintah Non Departemen’ sebagai responden. Alat analisis penelitian ini menggunakan Structural Equation Modelling (SEM) yang dioiah dengan menggunakan software Lisrel. Hasil penelitian menunjukkan bahwa budaya organisasi merupakan antes eden dan komitmen organisasi, sedangkan diskusi reviu kertas kerfa auditor dan komitmen organisasi merupakan anteseden dan motivasi auditor. Penelitian ini juga membuktikan bahwa komitmen oiganisasi, motivasi, tekanan anggaran waktu, dan diskusi reviu kertas kerf a audit mempunyai konsekuensi positif terhadap kinenja auditor, sedangkan budaya organisasi mempunyai konsekuensi negatf terhadap kinerja auditor.Kata kunci: komitmen organisasi, motivasi, kinerja
MANFAAT KANDUNGAN INFORMASI AMORTISASI GOODWILL DALAM LAPORAN KEUANGAN Martani, Dwi; Anindhita, Anggara A.
Jurnal Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2006)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.561 KB) | DOI: 10.21002/jaki.2006.08

Abstract

Indonesian GAAP No.22 Accounting fo r Business Combinations requires that goodwill arises from acquisition should be amortized over its economic life for 5 years, or can be extended fo r maximum 20 years if there is any proper reason. Meanwhile, Statement o f Financial Accounting Standard (SFAS) No. 142 Good­ will and Other Intangible Assets and International Financial Reporting Standards (IFRS) No. 3 Business Combinations had changed the requirement o f accounting treatment fo r goodwill. They require that goodwill should not be amortized, but is subject to impairment test periodically. The reasons o f this treatment are that the economic life o f goodwill cannot be reliably estimated and its pattern fo r decrease in value changes overtime. This research is intended to examine the implication o f goodwill amortiza­ tion on investors ’decisions in all industries in general and in manufacturing indus­ try in particular, in Indonesia. This is achieved by comparing the ability o f earnings after amortization before extraordinary items, earnings before amortization and extraordinary items, and cash flow from operation in explaining market-adjusted return. The result shows that goodwill amortization only contribute minor impact to the market-adjusted return, which agrees the prior researches conclusions.
ANALISIS FAKTOR YANG MEMPENGARUHI BOOK TAX GAP DAN PENGARUHNYA TERHADAP PERSISTENSI LABA Persada, Aulia Eka; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2010)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.307 KB) | DOI: 10.21002/jaki.2010.12

Abstract

The aim of this study is to examine the factors affecting book tax gap and analyze the effects of book tax gap for the persistence of earnings using a panel data set of manufacturing company in Indonesia over the period 2001-2007. The key result suggests that, only tax loss utilization and the firm size significantly affect the book tax gap in Indonesia. The result for the persistence of earnings shows that both temporary and permanent book tax gap significantly affect the persistence of earnings. The result also shows there are other factors that affect the persistence of earnings like operating cash flows and accruals. Keywords: book tax gap, persistence of earnings, panel data, Indonesia Tujuan dari penelitian ini adalah untuk memeriksa faktor-faktor yang mempengaruhi book tax gap terhadap persistensi laba dengan menggunakan data panel perusahaan manufaktur di Indonesia selama 2001-2007. Hasil utama menunjukkan bahwa, hanya pemanfaatan kerugian pajak dan ukuran perusahaan secara signifikan mempengaruhi book tax gap di Indonesia. Hasil dari persistensi laba menunjukkan bahwa book tax gap permanen dan temporer secara signifikan mempengaruhi persistensi laba. Hasil penelitian juga menujukkan bahwa ada faktor-faktor lain yang mempengaruhi persistensi laba, seperti arus kas operasi dan akrual. Kata kunci: book tax gap, persistensi laba, data panel, Indonesia