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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 6 Documents
 1 
Search results for , issue "Vol 23, No 1 (2020): IJAR January 2020" : 6 Documents clear
Auditor Switching: New Evidence from Indonesia Yenny Wati
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.464

Abstract

The purpose of this research is to determine the direct influence of KAP size, company size, audit delay, audit tenure, previous year’s audit opinion, opinion shopping, financial distress, audit fee, company growth on auditor switching as well as through going concern audit opinion as a mediating variable. The data used in this research are secondary data involving 104 manufacturing company listed on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study were analyzed using partial least square and carried out with the help of sotfware WarpPLS 5.0. The results show that KAP size, company size, audit delay, audit tenure, financial distress has a negative effect on auditor switching. Previous year’s audit opinion, opinion shopping, audit fee, company growth, going concern audit opinion has a positive effect on auditor switching. KAP size, company size, audit delay, audit tenure, previous year’s audit opinion, audit fee has a negative effect on going concern audit opinion. Opinion shopping, financial distress, company growth has a positive effect on going concern audit opinion. The result also show partial mediation of going concern audit opinion on impact KAP size, company size, audit delay, audit tenure, opinion shopping, financial distress, audit fee, company growth on auditor switching. Full mediation of going concern audit opinion on impact of previous year’s audit opinion on auditor switching. Our findings provide new empirical evidence supporting the profession's arguments that mandatory audit partner rotation is costly to multiple stakeholders, including clients, auditors, and investors.
The Implementation of Accounting Conservatism Principles Devi Permatasari; Ahmad Rudi Yulianto
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.455

Abstract

This research investigates the influence of Company Growth, Investment Opportunity Set (IOS), and Managerial Ownership toward the application of accounting conservatism principles at mining companies listed in Indonesia Stock Exchange (IDX). This research used secondary data from IDX in 2014-2016. The sample of this research used purposive sampling technique. Based on purposive sampling method, the number of the samples were 21 companies. The data analysis technique used multiple linier regression analysis. The results of this research show that company growth and managerial ownership has negative influence toward accounting conservatism principle, meanwhile investment opportunity set has positive influence toward the application of accounting conservatism principle.
Evaluator Bias in Performance Evaluation of Online Transportation Driver: Empirical Study in Indonesia Lufi Yuwana Mursita
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.473

Abstract

Online transportation as a developing industry in Indonesia applies bonus-or-terminate incentives based on both objective and subjective performance evaluation. Regarding bias problems often found in the subjective evaluation, this paper aims to examine factors that influence bias in performance evaluation of the online transportation drivers. The data were collected by an online survey to users of online transportation in Indonesia using convenience sampling. Multiple regression analysis was utilized to analyze 163 data. The result shows that users of online transportation services tend to generate a biased rating, which is leniency bias. Altruism and knowledge of incentives scheme as the users’ internal factors significantly affect the biased evaluation. On the other hand, the external factors of the users, i.e., the frequency of usage and evaluation timing, do not significantly affect the biased evaluation. However, the other external factor, i.e., travel distance and duration, is found to affect the leniency bias positively. This paper concludes that more information related to the evaluation object and the inherent characteristic of an individual as the effect of collectivist national culture may lead to the generation of biased performance evaluation by the evaluator to help evaluated party avoiding penalty/termination in this competitive working environment.
Earnings Management in the Pre and Post eXtensible Business Reporting Language Period in Indonesia Arung Gihna Mayapada; Muhammad Afdhal; Rahmi Syafitri
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.459

Abstract

This study aims to determine and analyze the impact of XBRL adoption on earnings management conducted by company management in Indonesia. Earnings management in this study is proxied by discretionary accruals. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method. The total sample of this research is 15 manufacturing companies. This research period includes the period before the adoption of XBRL (2012-2014) and the period after the adoption of XBRL (2015-2017). Hypothesis testing is done by a paired sample t-test. The results of hypothesis testing indicate that there are significant differences between the levels of earnings management in the period before and after the adoption of XBRL. These results reveal that the adoption of XBRL can limit the opportunistic behavior of management in presenting financial reporting. These results also reveal that the adoption of XBRL can improve the quality of financial reporting.
The Role of Women’s Leadership in Manufacturing Companies Listed on the Indonesia Stock Exchange Ratieh Widhiastuti; Kiswanto Kiswanto; Kuat Waluyo Jati
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.461

Abstract

This study aims to determine the role of women in the board of directors in increasing company value through financial performance. The research object was all manufacturing companies listed on the Indonesia Stock Exchange in 2017. The sampling technique used purposive sampling on condition that the company had a board of directors and a female commissioner and did not experience a loss during the observation year. The research data used secondary data in the form of annual financial statements which were downloaded through the official website of the Indonesia Stock Exchange (IDX). Hypothesis testing used WarpPLS analysis. The results showed that the presence of women on the board had a negative impact on financial performance, financial performance had a positive and significant effect on company value, and the presence of women on the board had a significant negative effect on company value through financial performance.
National Culture, IFRS Convergence, and The Accounting Quality: Evidence from EAGLEs Countries Anisah Novi Karunia; Atika NurFauzia; Nur Zahra Yulitaningtias
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.462

Abstract

This study aims to evaluate the influence of national culture on the relationship between IFRS convergence and accounting quality of companies in Emerging and Growth Leading Economies (EAGLEs) countries. This study uses measurements of accounting quality: earnings management, timely loss recognition, and value relevance. Cultural factors are measured using Gray's (1988) measurements. The sample in this study were 14 countries with a total of 6,832 observations in the 2012-2018 period. The data in this study used secondary data obtained from the Osiris Database. The results of this study provide evidence that accounting quality in EAGLE countries is positively related to the level of IFRS convergence, especially in earnings management and timely recognition of losses. This shows that IFRS convergence can reduce earnings management and improve the timely recognition of losses. Other results in this study, cultural factors, especially on the value of conservatism, partially support the relationship of IFRS convergence and accounting quality, while the value of secrecy is not support. Keywords: IFRS convergence, accounting quality, national culture, accounting standards, EAGLEs countries

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