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All Journal Jurnal Dinamika Akuntansi The Indonesian Accounting Review
Yulianti Raharjo
Universitas Airlangga
Economics, Econometrics & Finance

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Semar’s Philosophy as a Proposed Code of Ethics for the Profession of Educator Accountant Yulianti Raharjo; Tjiptohadi Sawarjuwono
The Indonesian Accounting Review Vol 12, No 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2442

Abstract

The art of wayang kulit (puppit) is one of the original local wisdoms of Indonesia that has been embedded in the culture of the Javanese people for a long time. Each character in wayang kulit has a unique characteristic and a very deep meaning because it provides an overview of life. One example is Semar. Semar is described as a religious, strong, and wise teacher and leader. His behavior reflects the overall human capacity, both in thinking and in choosing an action or decision. This study aims to examine Semar’s philosophy which is used as a proposal in the preparation of a code of ethics for the profession of educator accountants. By using the library research method, this study seeks to examine various literatures obtained from previous studies and books related to Semar’s philosophy to get an overview of the characteristics of Semar and educator accountants. The results of this study conclude that Semar is a simple figure with various unique characteristics. He can be a role model in living life, including being religious, wise, intelligent, honest, earnest, loyal, thorough, never hesitate, professional, and public-oriented. This research is expected to be used as a proposal to the Indonesian Institute of Accountants – IAI and related regulators in compiling a professional code of ethics as a guide for the profession of educator accountant.
Reading the CEO's Face: The Effect of Facial Masculinity on the Readability of MD&A Reports Yulianti Raharjo; Iman Harymawan; Yani Permatasari; Khairul Anuar Kamarudin
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.42995

Abstract

Purpose: This study analyzes the relationship between CEO facial masculinity and the readability of management discussion and analysis reports (MDA). Furthermore, this study examines the interaction between  CEO busyness and age in this relationship.Method: Cluster regression with fixed effects was used to examine 1,569 firm-years of non-financial firms listed on the Indonesia Stock Exchange from 2010-2019.Findings: The results show that firms led by masculine-faced CEOs proved to be statistically significant in increasing the readability of MDA reports, making it easier for them to read and understand. However, our findings also show that CEO busyness and age weaken the relationship between CEO facial masculinity and the readability of MDA reports. Novelty: This study is the first to examine the relationship between CEO facial masculinity and MDA readability. This study has implications for corporate management and regulators.
Co-Authors Iman Harymawan Khairul Anuar Kamarudin Tjiptohadi Sawarjuwono Yani Permatasari