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Lilik Suyanti
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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 7 Documents
 1 
Search results for , issue "Vol 23, No 2 (2020): IJAR May 2020" : 7 Documents clear
Capital Structure and Board Characteristics in Firm Performances of Indonesian LQ45 Companies Saarce Elsye Hatane; Felicia Wiyono; Josua Tarigan
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.477

Abstract

This study aims to examine the effects of capital structure, and board diversities toward the performance of the company measured through ROCE and EVA spread. The study is conducted on companies from various industries that are listed on the Indonesia Stock Exchange (in the LQ45 index) and published an annual report for 7 years from 2010 to 2016. Capital structure management and board diversities must be well managed so that the company can sustain and secure its position in the market in order to maximize shareholders’ wealth, which becomes a new corporate paradigm for the company. This study observes a total of 588 annual reports comprising of 84 companies from various industry over a period of 7 years. Total debt to total asset ratio is used for capital structure measure as an independent variable. Gender diversity and education levels diversity are be used to measure board diversities as the moderating variables and firm performances are assessed through ROCE as accounting profit measure and EVA spread as the market-based. There are three control variables, namely, sales growth, firm size and firm age. There are eight hypotheses to be tested in this study. The results of this study are quite diverse. Debt to total assets has significant negative impacts on ROCE and EVA. Gender diversity has no significant effect on ROCE but has a negative one on EVA. The diversity in education level also has no significant impact on ROCE but has a significant positive effect on EVA. Diversity in the educational background has a significant negative effect on ROCE but has no significant influence on EVA.
Does Intellectual Capital Matter? A Case Study of Indonesia Sharia Banks Dian Kartika Rahajeng; Nadya Zahara Hasibuan
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.475

Abstract

This study aim is to examine the impact of Intelectual Capital (IC) on financial performance in the Islamic banking sector in Indonesia. We adopt the Pulic’s value-added intellectual coefficient (VAIC™) as the widely used measurement for IC. The paper used secondary data derived from the annual reports of eleven Islamic banks from 2012 to 2016. This study uses firm size and level of risk as a control variable. We utilise the resource dependency theory as an analytical tool. The findings show that the IC does not significantly matter and influence the profitability of Islamic banks. However, the results also show a significant impact on human capital and structural capital on profitability of sharia bank. The findings can be useful as an input for the practitioners in Islamic banks in managing their investments in IC in Indonesia Islamic banks. This paper also contributes to the theory and literature by particularly the adoption of resource dependency theory to analyse the IC in Islamic banks.
“Truth Vs. Slack Inducing” Paradox: How Does Compensation Scheme Mitigate Social Pressure on Budgetary Slack? Aryan Danil Mirza. BR; Maria Paramastri Hayuning Adi
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.474

Abstract

This research aims to examine the role of the compensation scheme in mitigating the negative impact of social pressure on the creation of budgetary slack. There are not clear phenomenon, how can compensation methods with pressure (penalty) actually be better able to reduce budgetary slack compared to compensation methods without penalty? This research contributes by validating the role of truth inducing and slack inducing compensation scheme in order to mitigate the budgetary slack through the perspective of expectancy theory. Results from experimental study among 56 undergraduate accounting students showed that obedience pressure tends to encourage individuals to create budgetary slack compared to while they experience pressure from the peers (H1). Another finding from this research is the tendency of individuals to create budgetary slack tends to be lower when they accept the slack inducing compensation mechanism than truth inducing (H2). These indicate that slack inducing compensation scheme is better used than truth inducing in mitigating the creation of budgetary slack. Different level of risk faced by the individual, especially in the absence of fines or sanctions if the budget target is not reached, give different impact on individual. Our research provides practical implication when individuals get stressed, compensation schemes are less effective in minimizing the effect of social pressure on the creation of budgetary slack.  
Determinants of Employee Whistleblowing Intentions in Indonesia: Applying Theory of Planned Behavior Nurul Mustafida
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.476

Abstract

This study examines the effect of factors in the theory of planned behavior on whistleblowing intentions which are moderated by perceived organizational support. This study uses an online survei method with 155 samples of company employees. The research data are analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach, which used a measurement model and a structural model. The result shows that attitude and perceived subjective norms significantly and positively affect whistleblowing intentions. However, perceived behavioral control does not significantly affect whistleblowing intention due to fear of retaliation for the act of fraudulent financial reporting. Furthermore, the result indicates that perceived organizational support strengthens the positive relationship between attitude and perceived subjective norms with whistleblowing intentions, but does not have a moderating effect on the relationship of perceived behavioral control with whistleblowing intentions. This result implies that organizational support can encourage employees to enforce organizational rules and ethics. Besides, it shows employee’s feel valued and cared for in the organization so that it has positive implications, namely high commitment to the organization.
The Effect of Individual and Organizational Factors on Internal Auditors’ Moral Courage Supriyadi Supriyadi
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.495

Abstract

This research examines the effect of individual and organizational factors on internal auditors' moral courage to report fraud. The variables of individual factors – namely self-efficacy and resilience – and organizational factors – namely independence of the internal auditor's function and perceived audit committee support – are estimated to have positive effects on internal auditors' moral courage. With a multiple regression model based on questionnaire data from 59 respondents of internal auditors, this study found a positive effect of resilience, the independence of the internal auditor's function, and perceived audit committee support variables on the auditors' moral courage. However, the self-efficacy variable has a marginal negative effect on auditors' moral courage. This negative effect is thought to occur because of the nature of the self-efficacy variable as an individual variable. In contrast, the nature and type of internal audit assignments are a group task, so group solidarity can weaken self-efficacy due to a decrease in confidence to control situations and conditions independently. This study fills a gap in the internal auditor behavior literature by examining the causal effects of individual and organizational factors on the auditors' moral courage. The use of a parsimony multiple regression model involving relevant independent variables developed on a theoretical basis to test the causal effects is the methodological contribution of the study. Finally, this is the first study that measured the independence of the internal auditor's function by combining three critical aspects of an internal audit's authority, namely reporting, recruitment, and budgeting for the Indonesian context.
Relationship Analysis of Eco-Control, Company Age, Company Size, Carbon Emission Disclosure, and Economic Consequences Ambarwati Ambarwati; Dody - Hapsoro; Crescentiano Agung Wicaksono
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.487

Abstract

The purpose of this study is to examine the effect of eco-control on carbon emission disclosure and to examine the effect of carbon emission disclosure on economic consequences. Companies used as samples are oil, gas and coal companies in in non-Annex 1 member countries which data are available in the Osiris database. The observation period begins at the commencement of Kyoto Protocol commitment to date or from 2013 to 2016. Data analysis technique used in this research is Partial Least Square method using WarpPLS 4.0 application. Test results show that eco-control positively affects carbon emissions disclosure. Furthermore, carbon emissions disclosure positively affects trading volume and negatively affects bid-ask spread and share price volatility. This study has implications for governments and companies. Governments can change the rules to make carbon emission disclosure as mandatory disclosure for companies that have the potential to generate carbon emissions. Companies that have environmental concerns and disclose carbon emissions will gain legitimacy and a positive response from stakeholders.
Cultural Orientation and Reporting Channels: Experimental Study of Whistleblowing Intentions Romaito Situmeang; Intiyas Utami; I Gede Cahyadi Putra
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.493

Abstract

Individualism refers to personal interests while collectivism refers to collective interests. Formal and informal reporting channels are accesses to report wrongdoings. This research aims to test the causality effect between cultural orientation and whistleblowing intention. The second objectives is to test the causality effect between reporting channel to whistleblowing intention. The third objectives is to examines the interaction effect between cultural orientation and reporting channel to whistleblowing intention. These research use 2x2 between subjects’ factorial design. The manipulation of this research is cultural orientation (individualism and collectivism) and reporting channels (formal and informal). The subjects in this research are accounting students of two private universities in Central Java and Bali. The variable measured is whistleblowing intention. The results of the main effects test show that the cultural orientation has an effect on the intention to complain about fraud. The testing of other main effects shows that the reporting channel has an effect on the whistleblowing intention. Testing the interaction effect shows that cultural orientation influences the intentions of whistleblowing intention depending on the reporting channels provided.

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