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All Journal The Indonesian Accounting Review
nur'aini rokhmania
STIE Perbanas Surabaya
Economics, Econometrics & Finance

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The effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as a moderating variable Devita Hendini Putri; nur'aini rokhmania
The Indonesian Accounting Review Vol 8, No 2 (2018): July - December 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1529

Abstract

The purpose of this study is to find out the effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as moderating variable. Total sample used in this study is 47 companies listed in the LQ45 Index in Indonesia Stock Exchange (IDX) during the period February 2014 - January 2017. The study period was 2013-2016. Data analysis technique used in this study is descriptive statistical analysis, ordinary least square analysis, and moderated regression analysis. The results of this study show that intellectual capital disclosure has an effect on the cost of equity capital. Components of intellectual capital disclosure, such as human capital, structural capital, and relational capital, have a significant effect on the cost of equity capital. But information asymmetry and firm size have no significant effect on the cost of equity capital. Managerial ownership, as moderating variable, cannot moderate the effect of intellectual capital disclosure, information asymmetry, and firm size on the cost of equity capital.
Exploring accounting control for cash revenue and disbursement in micro enterprises Nur'aini Rokhmania; Nurul Hasanah Uswati Dewi; Pepie Diptyana
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2036

Abstract

This study aims to describe the implementation of accounting procedures and internal control in micro enterprises. The research data were obtained from source persons consisting of micro business owners 'LBB Surabaya' and 'Travel Pahlawan', employees, and customers. The data were analysed using a descriptive qualitative. The results showed that the accounting records maintained were Cash Books that were matched with bank records. There have been no written accounting procedures and reconciliation between company’s cash records and bank books. Internal control was implemented in the form of good communication and values in holding trust. However, it is necessary to carry out reconciliation, transaction documentation and document archiving well and minimize cash transactions to reduce the risk of fraud and increase the accuracy of accounting data.
THE EFFECT OF POSITIVE, NEGATIVE, NEUTRAL MOOD ON ETHICAL AUDITOR JUDGMENTS Nur'aini Rokhmania
The Indonesian Accounting Review Vol 3, No 1 (2013): TIAR - January 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.215

Abstract

Mood as the factor in decision making is really important to be studied, especially for auditors.Auditors are professional groups that are required to act professionally in any psychologicalconditions. This research attempts to investigate whether the auditors with differentmoods (positive, negative or neutral) will construct ethical judgments with different ethicallevels. It was conducted by distributing questionnaires to the auditors who work at publicaccountant offices (KAP) in Surabaya. The questionnaires are related to two cases associatedwith ethical dilemmas. The first case is related to the decline of inventory values, whilethe second case is concerned with the reporting of the findings of the 25 audit posts. Thequestionnaires are sent through two stages: by email addresses of KAP in Surabaya and bysending files directly to the KAP. The total respondents are 65 auditors. The results showthat 1) positive mood auditors make ethical judgments with the different ethical level compareto negative mood auditors 2) neutral mood auditors make ethical judgments with thedifferent ethical level compare to negative mood auditors 3) positive mood auditors makeethical judgments with the similar ethical level with neutral mood auditors.
Co-Authors Devita Hendini Putri Nurul Hasanah Uswati Dewi Pepie Diptyana