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All Journal JURNAL ECONOMIA Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Jati: Jurnal Akuntansi Terapan Indonesia Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi JASF (Journal of Accounting and Strategic Finance) The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal
Eko Suwardi
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas Gadjah Mada, Yogyakarta
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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STUDENT PERCEPTION ON BUSINESS ETHICS Suwardi, Eko; Artiningsih, Arika; Novmawan, M. Ridwan
Journal of Indonesian Economy and Business Vol 29, No 3 (2014): September
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Many research conducted on the behavior of business persons and their perception on businessethics. However, rarely similar study deals with the perception of students on businessethics. Indeed, students are our future generation who are going to have substantial role inIndonesian business and economy. Therefore this study focuses on students as a proxy for futurebusiness players in this country (Trawick and Draden, 1980). We compare among groups ofstudents based on their maturity, formal business ethic education, gender and specific professionalbackgrounds. The results of analysis show that in general students have good perceptionon business ethics. Further, there is a significant different perception on business ethics amongstudents with different academic maturity, professional background. Student with businessbackground are less ethical compare to those are with non-business background. This may consistentwith previous evidence found that ethical principles need to be introduced more tobusiness students. In contrast, there is no different perception on business ethics among studentwith different gender groups and formal business ethics course. This could be business ethicsformal education takes time to be internalized by participants or student with no formalbusiness ethics course also learn business ethics from other sources.Keywords: students, perceptions, business ethics
DAMPAK PENGGUNAAN FAIR VALUE ACCOUNTING TERHADAP PAJAK PENGHASILAN Slamet Sugiri; Eko Suwardi; Supriyadi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 1 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.479 KB) | DOI: 10.35591/wahana.v16i1.68

Abstract

Berbeda dari historical cost accounting yang membubuhkan biaya historis pada pos-pos laporan keuangan, fair value accounting membubuhkan nilai wajar. SAK Umum, sebagai adopsi modifikasian dari IFRS, kini, banyak mewajibkan dan sebagian menawarkan fair value untuk pos-pos tertentu sebagai atribut penting dalam laporan keuangan entitas yang memiliki akuntabilitas publik signifikan. Penggunaan fair value ini memengaruhi laba rugi ataupun pendapatan komprehensif lain. Apakah pengaruh tersebut memiliki dampak berikutnya ke pajak penghasilan? Makalah ini ditulis untuk menjawab pertanyaan tersebut. Dengan menganalis beberapa standar akuntansi keuangan dalam SAK Umum dan peraturan perpajakan, penulis memperoleh jawaban bahwa penggunaan fair value accounting tidak selalu memengaruhi pajak penghasilan. Oleh karena hanya beberapa pos yang dianalisis, maka makalah ini tidak komprehensif. Makalah berikutnya diharapkan untuk memperluas bahasan.Kata kunci: IFRS, PSAK umum, fair value, fair value accounting, pajak penghasilan, pendapatan komprehensif lain.
Financial Distress, Regional Independence and Corruption: An Empirical Study in Indonesian Local Governments Evi Maria; Abdul Halim; Eko Suwardi
Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.159

Abstract

This study aims to determine the effect of financial distress and regional independence on the probability of corruption in the local governments, Indonesia. This study used panel data of local governments in Indonesia in 2012 and 2013 with a total of 785 local governments. Data were analyzed using logistic regression analysis. The study results found that financial distress had no effect on the probability of corruption, while regional independence had a positive effect on the probability of corruption in the local governments, Indonesia. This means that if the regional independence is high then the probability of corruption in the local government is also high, vice versa. The study findings were also robust in a separated analysis, when additional test was carried out. This study found empirical evidence that the independence of funding sources, independence ratios to meet regional needs, and the amount of regional income could be used to detect corruption in local governments, Indonesia, while the budget solvency ratio, financial performance ratio of budget, financial performance ratio of fund equity and regional financial efficiency could not.
Does Auditor Rotation Increase Auditor Independence? Junaidi Junaidi; Jogiyanto Hartono; Eko Suwardi; Setiyono Miharjo; Bambang Hartadi
Gadjah Mada International Journal of Business Vol 18, No 3 (2016): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.835 KB) | DOI: 10.22146/gamaijb.16988

Abstract

This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique. The results show that, statistically, the auditor’s tenure has significant negative effects on the auditor’s independence, measured by the tendency to give a ‘going concern’ opinion. Furthermore, the results also show significant differences between the effects of short and long term tenures on the auditors’ independence. Auditor rotation has significant positive effects on the auditors’ independence.
The Evolution in Value Relevance of Accounting Measures in Indonesia Eko Suwardi
Gadjah Mada International Journal of Business Vol 22, No 1 (2020): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.54059

Abstract

This paper utilizes the model of share price, which is derived from the valuation model of residual income, to rigorously assess the evolution of value relevance of accounting measures in Indonesia, an emerging market country which has its landscape of equity valuation changed substantially. Using two different approaches, cross sectional and panel regressions, the results indicates a strong linear association between share price and accounting measures. Cross-sectional yearly price regressions provide a strong evidence of non-linear changes on the value relevance of accounting measures over time.  Moreover, using panel data analysis, the results of unconditional comparison tests reveal that that the increased value-relevance of the balance sheet would be offset by a reduction of the value-relevance of earnings per share during IFRS regime. It could potentially contribute to explain the decrease in value relevance of accounting numbers during the switchover to IFRS in Indonesia.
Agency Relationship in Budgeting at Inclusion Schools in Gunungkidul District Risma Wira Bharata; Eko Suwardi; Mimin Nur Aisyah
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1085.861 KB) | DOI: 10.21831/economia.v17i1.29643

Abstract

Abstract: This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools. This study used a survey method by distributing questionnaires consisting of six questions for budgetary slack, five questions budget participation, and 23 questions organizational culture. Used purposive sampling, the study included 100 inclusive school principals and ten education office staff who handled the inclusive school budget. Data were analyzed through a path analysis by using PLS. This study shows that budgetary participation affects organizational culture but has no effect on budgetary slack. Moreover, organizational culture does not mediate the relationship between budget participation and budgetary slack. The Office of Education and Inclusive Schools are suggested to establish better communication and strengthen an organizational culture that can encourage inclusive schools to participate in budgeting to reduce budgetary slack in inclusive education.Keywords: Budget Participation, Budgetary Slack, Organizational CultureHubungan Keagenan dalam Penganggaran pada Sekolah Inklusi di Kabupaten GunungkidulAbstrak: Penelitian ini bertujuan untuk menyelidiki pengaruh partisipasi anggaran terhadap senjangan anggaran dengan budaya organisasi sebagai variabel intervening pada sekolah inklusif. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner yang terdiri dari 6 pertanyaan untuk senjangan anggaran, 5 pertanyaan partisipasi anggaran, dan 23 pertanyaan budaya organisasi. Sampel menggunakan purposive sampling, yang meliputi 100 kepala sekolah inklusif dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusif. Analisis data menggunakan analisis jalur dengan PLS. Penelitian ini menemukan bahwa partisipasi anggaran berpengaruh terhadap budaya organisasi namun tidak dapat menemukan pengaruh partisipasi anggaran terhadap senjangan anggaran. Penelitian ini tidak membuktikan bahwa budaya organisasi dapat memediasi hubungan antara partisipasi anggaran dan senjangan anggaran. Dinas pendidikan dan sekolah inklusif diharapkan dapat menjalin komunikasi yang lebih baik dan memperkuat budaya organisasi yang dapat mendorong sekolah inklusif untuk berpartisipasi dalam penyusunan anggaran sehingga mengurangi senjangan anggaran dalam pendidikan inklusif.Kata kunci: Partisipasi Anggaran, Senjangan Anggaran, Budaya Organisasi
The effect of audit firm tenure in artificial rotation on audit quality Junaidi Junaidi; Harun Pamungkas Apriyanto; Nurdiono Nurdiono; Eko Suwardi
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.365

Abstract

This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condition that, conceptually, there has been a change of auditors leading to the auditor relationship with the client to be disconnected, whereas substantive auditor-client relationship is ongoing. Formally, the auditor does not violate the rules and is still able to audit for the same client. Yet, in the long-term, it could affect the audit quality. The longer auditor tenure, the closer auditor-client relationship is. Thus, the auditor accommodates the interests of the client at the client's financial statements, including the practice of discretionary accruals as a proxy for audit quality. The samples were selected by purposive sampling method of the companies listed in Indonesia Stock Exchange from the year 2002-2010, with multiple linear regression approach. It shows that tenure, and total assets do not affect the quality of the audit while the size of the audit firm, and debt statistically have significant effect on audit quality. Future studies may extend the period of observation, and using other audit quality measures, such as fraud, and the propensity of auditor to issue going concern opinion..
STUDENT PERCEPTION ON BUSINESS ETHICS Eko Suwardi; Arika Artiningsih; M. Ridwan Novmawan
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 3 (2014): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (47.262 KB) | DOI: 10.22146/jieb.6472

Abstract

Many research conducted on the behavior of business persons and their perception on business ethics. However, rarely similar study deals with the perception of students on business ethics. Indeed, students are our future generation who are going to have substantial role in Indonesian business and economy. Therefore this study focuses on students as a proxy for future business players in this country (Trawick and Draden, 1980). We compare among groups of students based on their maturity, formal business ethic education, gender and specific professional backgrounds. The results of analysis show that in general students have good perception on business ethics. Further, there is a significant different perception on business ethics among students with different academic maturity, professional background. Student with business background are less ethical compare to those are with non-business background. This may consistent with previous evidence found that ethical principles need to be introduced more to business students. In contrast, there is no different perception on business ethics among student with different gender groups and formal business ethics course. This could be business ethics formal education takes time to be internalized by participants or student with no formal business ethics course also learn business ethics from other sources.
THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL ON THE PROPENSITY TO COMMIT FRAUD: EVIDENCE FROM LOCAL GOVERNMENTS Novita Puspasari; Eko Suwardi
Journal of Indonesian Economy and Business (JIEB) Vol 31, No 2 (2016): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.482 KB) | DOI: 10.22146/jieb.15291

Abstract

This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi- experimental research paper. Individual morality and internal controls are hypothesized to be having an interaction with each other in influencing the propensity to commit accounting fraud. Individuals who have low levels of moral principles are hypothesized to have the tendency to commit accounting fraud in the absence of any internal controls. To test this, a 2x2 factorial experiment was conducted involving 57 students from the Masters in Economics Development programme at Gadjah Mada University. The result shows that there is an interaction between individual morality and internal controls. The absence of internal controls does not cause an individual with high moral principles to commit accounting fraud. However, individuals with low morality levels tend to commit accounting fraud when internal controls are absent. Keywords: Accounting Fraud, Morality, Internal Controls, Local Government
ACCOUNTABILITY PRESSURE AS DEBIASER FOR CONFIRMATION BIAS IN INFORMATION SEARCH AND TAX CONSULTANT’S RECOMMENDATIONS Fauzan - Misra; Slamet Sugiri; Eko Suwardi; Ertambang Nahartyo
Journal of Indonesian Economy and Business (JIEB) Vol 34, No 1 (2019): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.53 KB) | DOI: 10.22146/jieb.40019

Abstract

Introduction: This study examines the influence of accountability pressure toward information search behavior and the subsequent tax recommendation.  Background Problem: Prior research has shown that tax consultants are subject to confirmation bias during their information search when providing recommendations to their clients. Nevertheless, less attention has been given to identifying boundary condition or mitigating factors. This study proposes accountability pressure to mitigate such bias. Novelty: This study broadens the understanding of the effect of different accountability pressures on an individual’s effort and judgement making. Research Method: The research was conducted by an experimental approach using a 1x2 between-subjects design using an Internet-based instrument. Accountability pressure is manipulated into 2 levels (strong or weak). The experiment involved 82 tax professionals. Findings: The results show that accountability pressures influence the depth of the consultant information search. That is, a tax consultant those faced a high accountability pressure performed a deep search, while those who faced a weak accountability pressure conducted a shallow search. Then, a deep search leads to more conservative recommendations, while a shallow search leads to an aggressive recommendation. Furthermore, the results of interaction and simple effect tests show that the information search depth can mitigate confirmation bias occurred during information search processes. Conclusion: These findings imply that accountability within the organization needs to get more attention from tax consultants. While any prior research found that confirmation bias was proofed to have pervasive character and hard to be eliminated,  this study pointed out that the accountability pressure could mitigate such bias.
Co-Authors A Halim Abdul Halim Alan Afriyanto Arika Artiningsih Bambang Hartadi Cahyaningsih Cahyaningsih Doddy Setiawan Ertambang Nahartyo Evi Maria Evi Maria Fajri, R Muhammad Farah Nisa Ul Albab Fatmawati, Susan Fauzan Misra Harun Pamungkas Apriyanto Harun Pamungkas Apriyanto Jogiyanto Hartono Junaidi Junaidi Junaidi Khoirunnisa', Lisa Oktaviana Lathifah Nur Aini Rahmawati M. Ridwan Novmawan M. RIdwan Novmawan Marsono Abdurrasyid Miharjo, Setiyono Mimin Nur Aisyah Novita Puspasari Nurdiono Nurdiono Nurdiono Nurdiono Oktavianingsih, Ayu Puji Riri Zelmiyanti Risma Wira Bharata Saragih, Arfah Habib Setiyono Miharjo Setiyono Miharjo Slamet Sugiri Supriyadi .