cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Lilik Suyanti
Contact Email
liliksuyanti@gmail.com
Phone
+6281310608525
Journal Mail Official
liliksuyanti@gmail.com
Editorial Address
Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 8 Documents
 1 
Search results for , issue "Vol 22, No 3 (2019): IJAR September 2019" : 8 Documents clear
Information Presentation Pattern, Information Order and Framing Effect in Taking Investment Decisions Mochammad Zahid Muzammil Hadi; Luciana Spica Almilia; Riski Aprilia Nita
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.286 KB) | DOI: 10.33312/ijar.450

Abstract

The aims of this study are to examines the pattern of information presentation, the order of information and framing effect in investment decision making. the pattern of information presentation and the order of information explained by belief adjustment model developed by Hogarth and Einhorn (1992), beside that framing effect explained by prospect theory, fuzzy trace theory and probabilistic mental model. This study used experiment design 2x2x2 mixed design. Total subjects in this study were 104 students from STIE Perbanas Surabaya consisting of 90 students bachelor degrees of accounting and 14 students bachelor degrees of management. This study uses a pencil based experiment which filling out the questionare that was answered manually by participants.the results show that: (1) there are bias judgement especially recency effect in the presentation of step by step with the framing condition appropriate in information; (2) there are bias judgement when  gives the presentation of step by step with the framing condition appropriate and not appropriate in information, and (3)  when do mix of the pattern of information presentation with  framing condition appropriate in information bias judgement happened. Overall this results show that the belief adjustment model developed by Hogarth and Einhorn (1992), prospect theory, fuzzy trace theory and probabilistic mental model is partially hold in investment decision making.
Fixed Assets Revaluation and Future Firm Performance: Empirical Evidence from Indonesia Achmad Faizal Azmi; Syaiful Ali
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.442 KB) | DOI: 10.33312/ijar.454

Abstract

Indonesia's government issued a temporary tax cut law in 2015, which serves as a tax incentive that encourages Indonesian firms to revalue their fixed assets and disclose them in the financial statements according to the assets' fair value. We investigate the association between the revaluation of fixed assets and future firm performance for Indonesian firms. The result shows that the revaluation of fixed assets by Indonesian firms is significantly positively associated with changes in operating income one year after revaluation. Meanwhile, there is no positive association between the revaluation of fixed assets and operating cash flow after two years of revaluation. This result implied that the motivation of revaluation is mainly related to the effort to disclose the fair value of the fixed assets to the user of financial statements. We can conclude that the temporary tax cut law is effective in fostering the future operating performance of the Indonesian firms. 
Does Financial Literation Moderate The Effect of Funding on The Sustainability of Micro Enterprises Dody Hapsoro; Adrian Septia Iswara
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.274 KB) | DOI: 10.33312/ijar.448

Abstract

Financing is one of the main supporting factors in the sustainability of micro businesses. Micro businesses are expected to be able to manage company finances professionally for the benefit and sustainability of their business. The purpose of this study is to examine financial literacy skills in moderating the effect of financing on the sustainability of micro businesses. The variables tested were financing, financial literacy and business sustainability.The population in this study is a micro-business that runs its business activities in Blora Regency, Central Java. The number of samples used in this study were 120 micro businesses, which were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is simple regression and multiple regression using SPSS version 25.0. The results showed that financing has a positive effect on the sustainability of micro businesses and financial literacy strengthens the effect of financing on the sustainability of micro businesses.The implication of this study is that micro entrepreneurs are expected to be able to improve financial literacy skills, especially in terms of fund management because funds obtained from financing activities are vulnerable to the possibility of fraud and mismanagement.
Research and Development (R&D), Environmental Investments, to Eco-Efficiency, and Firm Value Vera Apridina Safitri; Lindriana Sari; Rindu Rika Gamayuni
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.54 KB) | DOI: 10.33312/ijar.446

Abstract

This study aims to determine the relation between research and development (R&D) investment and environmental investment to eco-efficiency and firm value in manufacturing, plantation and mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The results of this study show research and development (R&D) investment has a positive and significant correlation to eco-efficiency and firm value it shows that research and development (R&D) investment is very important to improve eco-efficiency and firm value, while environmental investment has no correlation with eco-efficiency and firm value. In addition, this study shows that there is no relation between eco-efficiency and firm value. Based on this result, it is known that investment in the environment has not been a concern for entrepreneurs and investors, therefore strict regulations for business people are needed regarding topreserve the environment. Meanwhile, accounting standards are needed in accordance with Indonesia’s conditions which require companies to disclose financial statements related to the environment transparently.This study aims to determine the relation between research and development (R&D) investment and environmental investment to eco-efficiency and firm value in manufacturing, plantation and mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The results of this study show research and development (R&D) investment has a positive and significant correlation to eco-efficiency and firm value it shows that research and development (R&D) investment is very important to improve eco-efficiency and firm value, while environmental investment has no correlation with eco-efficiency and firm value. In addition, this study shows that there is no relation between eco-efficiency and firm value. Based on this result, it is known that investment in the environment has not been a concern for entrepreneurs and investors, therefore strict regulations for business people are needed regarding topreserve the environment. Meanwhile, accounting standards are needed in accordance with Indonesia’s conditions which require companies to disclose financial statements related to the environment transparently.
The Effect of Earnings Quality on Cost of Equity Through Information Asymmetry: An Empirical Study of the Manufacturing Companies in the Indonesia Stock Exchange Dewi Melinda; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.844 KB) | DOI: 10.33312/ijar.478

Abstract

This research examines the effect of earnings quality on the cost of equity and whether information asymmetry affects the relationship as a mediator. A hundred and twenty-three manufacturing companies listed in the Indonesia Stock Exchange during 2007-2012 were selected through a purposive sampling method. This study uses absolute discretionary accruals (|DA|) to measure earnings quality, bid-ask spread to proxy information asymmetry, and CAPM to measure the cost of equity. Using the bootstrapping method in the hypotheses testing, this study finds a significant negative effect of earnings quality on the information asymmetry. However, there is no support on the positive association between information asymmetry and the cost of equity, as well as the role of information asymmetry as a mediator on the negative association between earnings quality and cost of equity.
Quality Management Practices and Quality Performance: A Thematic Analysis of Indonesia’s Health Service Provider Amanda Acintya
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.440

Abstract

Preceeding literature indicates that service organizations are lagging behind their manufacturing firms in terms of the effective deployment of Total Quality Management (TQM) practices aimed to achieve operational and strategic goals. Given the paucity of TQM researches in service and Non-for-Profit organization, the objective of this study is for our research object to shed some light on the current TQM practices of and their relation to the company’s quality performance. service organizations. A thematic analysis is used to develop the constructs of QM practices. TQM is divided into two themes which are Infrastructure or “Soft” Quality Management (QM) Practices and Core or “Hard” QM Practices. The former one stresses on the human aspects whereas the latter is on the methods and business techniques. Each theme will be further broken down into its subthemes which have correlation with quality performance based on past researches. The paper derives its primary insights from in-depth interviews with the employees of a university’s health service provider in Indonesia. It analyses inductively the employee’s perspectives of QM practices implemented in the organization.  This qualitative research confirms causal models suggested by past quantitative studies and depict the organization’s enthusiasm in implementing TQM practices and how those improve organization’s quality performance. This study illustrates considerably small theoretical-practical gap of QM practices that is on the supplier relationship. More importantly, this study underscores the differences in TQM implementation practices due to some industry‐specific factor.
Author Indexes Redaksi Ijar
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.542

Abstract

Author Indexes for Volume 22, No. 3 2019
Subject Indexes Redaksi Ijar
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.543

Abstract

Subject Indexes for Volume 22, No. 3 2019

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2019 2020


Reset
Filter By Issues
All Issue Vol 28, No 3 (2025): IJAR September 2025 Vol 28, No 2 (2025): IJAR May 2025 Vol 28, No 1 (2025): IJAR January 2025 Vol 27, No 3 (2024): IJAR September 2024 Vol 27, No 2 (2024): IJAR May 2024 Vol 27, No 1 (2024): IJAR January 2024 Vol 26, No 3 (2023): IJAR September 2023 Vol 26, No 2 (2023): IJAR May 2023 Vol 26, No 2 (2023): IJAR May - August 2023 Vol 26, No 1 (2023): IJAR January 2023 Vol 26, No 1 (2023): IJAR January - April 2023 Vol 25, No 3 (2022): IJAR September - December 2022 Vol 25, No 2 (2022): IJAR May - August 2022 Vol 25, No 1 (2022): IJAR January - April 2022 Vol 24, No 3 (2021): IJAR September 2021 Vol 24, No 2 (2021): IJAR May 2021 Vol 24, No 1 (2021): IJAR January 2021 Vol 23, No 3 (2020): IJAR September 2020 Vol 23, No 2 (2020): IJAR May 2020 Vol 23, No 1 (2020): IJAR January 2020 Vol 22, No 3 (2019): IJAR September 2019 Vol 22, No 2 (2019): IJAR May 2019 Vol 22, No 1 (2019): IJAR January 2019 Vol 21, No 3 (2018): IJAR September 2018 Vol 21, No 2 (2018): IJAR May 2018 Vol 21, No 1 (2018): IJAR January 2018 Vol 20, No 3 (2017): IJAR September 2017 Vol 20, No 2 (2017): IJAR May 2017 Vol 20, No 1 (2017): IJAR January 2017 Vol 19, No 3 (2016): IJAR September 2016 Vol 19, No 2 (2016): IJAR May 2016 Vol 19, No 1 (2016): IJAR January 2016 Vol 18, No 3 (2015): IJAR September 2015 Vol 18, No 2 (2015): IJAR May 2015 Vol 18, No 1 (2015): IJAR January 2015 Vol 17, No 3 (2014): IJAR September 2014 Vol 17, No 2 (2014): IJAR May 2014 Vol 17, No 1 (2014): IJAR January 2014 Vol 16, No 3 (2013): IJAR September 2013 Vol 16, No 2 (2013): IJAR May 2013 Vol 16, No 1 (2013): IJAR January 2013 Vol 15, No 3 (2012): IJAR September 2012 Vol 15, No 2 (2012): IJAR May 2012 Vol 15, No 1 (2012): IJAR January 2012 Vol 14, No 3 (2011): IJAR September 2011 Vol 14, No 2 (2011): IJAR May 2011 Vol 14, No 1 (2011): IJAR January 2011 Vol 13, No 3 (2010): IJAR September 2010 Vol 13, No 2 (2010): IJAR May 2010 Vol 13, No 1 (2010): IJAR January 2010 Vol 12, No 3 (2009): IJAR September 2009 Vol 12, No 2 (2009): JRAI May 2009 Vol 12, No 1 (2009): JRAI January 2009 Vol 11, No 3 (2008): JRAI September 2008 Vol 11, No 2 (2008): JRAI May 2008 Vol 11, No 1 (2008): JRAI January 2008 Vol 10, No 3 (2007): JRAI September 2007 Vol 10, No 2 (2007): JRAI May 2007 Vol 10, No 1 (2007): JRAI January 2007 Vol 9, No 3 (2006): IJAR September 2006 Vol 9, No 2 (2006): JRAI May 2006 Vol 9, No 1 (2006): JRAI January 2006 Vol 8, No 3 (2005): JRAI September 2005 Vol 8, No 2 (2005): JRAI May 2005 Vol 8, No 1 (2005): JRAI January 2005 Vol 7, No 3 (2004): JRAI September 2004 Vol 7, No 2 (2004): JRAI May 2004 Vol 7, No 1 (2004): JRAI Januari 2004 Vol 6, No 3 (2003): JRAI September 2003 Vol 6, No 2 (2003): JRAI May 2003 Vol 6, No 1 (2003): JRAI January 2003 Vol 5, No 3 (2002): JRAI September 2002 Vol 5, No 2 (2002): JRAI May 2002 Vol 5, No 1 (2002): JRAI January 2002 Vol 4, No 3 (2001): JRAI September 2001 Vol 4, No 2 (2001): JRAI May 2001 Vol 4, No 1 (2001): JRAI January 2001 Vol 3, No 2 (2000): JRAI May 2000 Vol 3, No 1 (2000): JRAI January 2000 Vol 2, No 2 (1999): JRAI May 1999 Vol 2, No 1 (1999): JRAI January 1999 Vol 1, No 2 (1998): JRAI May 1998 Vol 1, No 1 (1998): JRAI January 1998 More Issue