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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 485 Documents
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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.
Pengaruh Independensi Auditor Terhadap Manajemen Laba untuk KAP Big 5 dan Non Big 5 INTEN MEUTIA
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.125

Abstract

This research examines the effect of auditor’s independence on the relationship between audit quality and earnings management. This research is different from prior research because it examines whether two auditor’s independence  measures: non audit-services and auditor’s tenure affect the relationship between audit quality and earnings management (which is measured by using absolute discretionary accruals). Audit quality is classified as prior research, that is Big sized and non-Big sized firms. A correlation analysis uses to determine the relationship between audit quality and absolute discretionary accruals. Further, auditor’s independence is used as a moderating variable to determine the effect of the relationship between the two other variables. Using  a sample  of 131 firms listed on the Jakarta Stock Exchange, in Indonesia  over the period 1998 to 2001, a significant negative relation between audit quality and absolute discretionary accruals was found.   This finding support the hypothesis and is consistent with result from prior research. Independent t-test is used to determine the effect of non audit services and auditor tenure. Both variables give significant effect on the relation between audit quality and absolute discretionary accruals.  The existence of non-audit services increases the value of absolute discretionary accruals both for Big and non-Big audit firms.  On the other hand, the long tenure decreases the value of absolute discretionary accruals both for Big and non-Big audit firms.
Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEJ Periode 2001 - 2004) Suratno, Ignatius Bondan; Darsono, Darsono; Mutmainah, Siti
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.174

Abstract

A purpose of this study is to examine an impact of environmental performance on an environmental disclosure and on economic performance. This study is not in line with an Al-Tuwaijri's model (2004), by stressing more on an impact of independent variable to dependent variable.This study is based on a longitudinal empirical applied research. Through a judgment sampling technique, 19 public companies which participated in the PROPER program from 2002-2005 were included in the research.  First, the data were tested using the Hausman test. Because the simultaneous relation on environmental performance and economic performance isn't statistically significant, afterwards the data were test using ordinary least squares.The test result for the first hyphotesis is indicated that the impact of environmental performance to environmental disclosure is positive and statistically significant. The test result for the second hyphotesis is indicated that the impact of environmental performance to environmental disclosure is positive statistically significant. Thus, all of the test result are a support for the finding of Al-Tuwaijri, et al. (2004).
Corporate Growth and CEO Compensation: Case from Indonesia lindrianasari lindrianasari; Jogiyanto Hartono; SUPRIYADI SUPRIYADI; SETIYONO MIHARJO
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.254

Abstract

This study aims to obtain empirical evidence on whether   corporate growth affects the amount of compensation received by CEOs in Indonesia. The contribution of this study is to provide emporical   evidence on how CEOs perceive their level of compensation when they succeeded in increasing the value of the firm. The samples are 395 firm-year from 2005-2008. Test results show that growth has a positive relationship with the amount of compensation received by the CEO in Indonesia. Net income and total assets are significantly related to the amount of compensation received by CEOs, while stock price is not.
Implicit and Explicit Taxes: Study of Asia Pacific Banking Etika Karyani; Dwi Martani
The Indonesian Journal of Accounting Research Vol 17, No 2 (2014): IJAR May 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (873.484 KB) | DOI: 10.33312/ijar.397

Abstract

Abstract: Reserve requirements act as an implicit tax on the banking industry that can affect their performance. Using bank-level data for 250 firm-years in the Asia Pacific region during the period 2007-2012 and panel data model through fixed effect regression with robust function, this paper analyzes how tax policy, bank characteristics, and macroeconomic environment affect the bank profitability. This study controls for the firm characteristics such as bank size, bank liquidity, and overhead, while the GDP variable to control the country characteristic. This paper confirms some of the findings in the previous studies that the implicit tax policy (reserve requirements) has a positive effect on bank profitability that is proxied with return on assets. While the explicit tax policy does not affect it. This study also gives evidence that the role of foreign bank ownership structure of both the reserve requirements and the explicit tax is higher than the foreign non-banks.Abstrak: Persyaratan cadangan bertindak sebagai pajak implisit pada industri perbankan yang dapat mempengaruhi kinerja mereka. Dengan menggunakan data tingkat bank selama 250 tahun perusahaan di kawasan Asia Pasifik selama periode 2007-2012 dan model data panel melalui regresi efek tetap dengan fungsi yang kuat, makalah ini menganalisis bagaimana kebijakan pajak, karakteristik bank, dan lingkungan makroekonomi mempengaruhi profitabilitas bank . Penelitian ini mengontrol untuk karakteristik perusahaan seperti ukuran bank, likuiditas bank, dan overhead, sedangkan variabel PDB untuk mengendalikan karakteristik negara. Makalah ini menegaskan beberapa temuan dalam studi sebelumnya bahwa kebijakan pajak implisit (persyaratan cadangan) memiliki efek positif pada profitabilitas bank yang diproksi dengan laba atas aset. Sementara kebijakan pajak eksplisit tidak mempengaruhinya. Penelitian ini juga memberikan bukti bahwa peran struktur kepemilikan bank asing baik dari persyaratan cadangan dan pajak eksplisit lebih tinggi dari non-bank asing.
Pemahaman Makna Cost oleh Dosen Akuntansi Sri Suryaningsum
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.93

Abstract

The proper understanding of the cost meaning by accounting lecturers has been caught according to the facts empirically. This research has been focused on the variation of the meaning of cost understanding and factors that may influence them, declared in seventh (7) hypothesis that examined using ANOVA and three (3) additional analysis that examined using ANOVA on one of them, the others are in tabulation and Kruskall Wallis. ANOVA is used for independent variables that predicted able to influence the understanding of the meaning of cost, including:  the place that some one works, the university, the experience of teaching, the educational level, TOEFL, the year of graduation, the concentration of wish, and an additional declaration, that is an attention in language. The tabulation calculates respondent’s opinion with reference to the cost term, whereas Kruskall Wallis- a kind of examination that examines recognizes the resources of understanding of the meaning of cost.The respondent’s understanding of the meaning of cost is different evidently. They are 12 respondents (13.86%) haven’t recognized the meaning of cost, 62 respondents (68.13%) have been doubtful, and only 17 respondents (18.68%) that recognized the meaning of cost properly from 91 respondents. This evidence showed that there was a difference in the recognizing of the meaning of cost in accounting lecturers population.The results are: 5 hypothesis can’t be refused and 3 hypothesis have been refused successfully, included additional declaration, that is an attention in language. The hypothesis that can’t be refused is the place of work (hypothesis 1), the university (hypothesis 2), the experience of teaching (hypothesis 3), the year of graduation (hypothesis 6), the concentration of wish (hypothesis 7). The hypothesis that have been refused successfully are: the educational level (hypothesis 4), TOEFL (hypothesis 5), additional declaration, that is an attention in language.Hopefully that the workers in accounting area can use language properly. Professional organization must be careful to make standardization in the term of absorption and comparison of words in order not to be false in recognizing or understanding the meaning of that words, so the truth grammar must become an attention of IAI seriously. Analysis for the absorption and comparison of cost term indicates that there is a development of language in term of time, that there is a dynamic reality in language, so Kamus Besar Bahasa Indonesia should place cost as a word in Indonesian language.
Anteseden dan Konsekuensi Tekanan Peran (Role Stress) pada Auditor Independen Dyah Sih Rahayu
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.77

Abstract

This study examines antecedents to and consequences (outcomes) of role stress (role conflict and role ambiguity) experienced by independent auditors. Boundary spanning activities (BSA), perceived environmental uncertainty (PEU) and formalization are hypothesized to be antecedent to role conflict and role ambiguity, while job satisfaction, performance, job related tension and intent to leave are investigated as consequences of auditors’ role stress.The respondents are auditor independent. Data for the study were collected from 80 public accounting firms. The sampling method used is random sampling.In total 341 questionnaires were distributed, 91 were returned, for a response rate of 26,68 percent.Using Structural Equation Modeling of AMOS (Analysis of Moment Structure) Program, the result of this study indicates that BSA is a critical variable affecting  role stress auditors experience on the job. PEU and formalization are not  significant antecedent to independent auditors’ role stress. Role conflict and role ambiguity are related to several dysfunctional job outcomes. Role conflict is related to job satisfaction and job related tension, while role ambiguity is related to job performance, job satisfaction and intent to leave.
Apakah Teori Prospek tepat untuk Kasus Indonesia? Sebuah Replekasi Penelitian Tversky dan Kahneman Gudono Gudono; Bambang Hartadi
The Indonesian Journal of Accounting Research Vol 1, No 1 (1998): JRAI January 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.3

Abstract

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Entrenchment and Alignment Effect on Earnings Management Yanti Puji Astutie; Anis Chariri; Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.229

Abstract

The objective of this research is to investigate whether controlling shareholders manages earnings. A weak protection for noncontrolling shareholders (Johnson et. al., 2000a) coupled with concentrated ownership for majority of public companies in Indonesia, provides incentive to the controlling shareholders to manage earnings. In particular, this study investigates whether controlling shareholders entrench by managing earnings upwards as their control rights becomes greater than their cash flow rights and aligns by managing earnings downwards as their cash flow rights approaches to their control rights. I use ultimate ownership and financial statement data collected from companies listed in Indonesia Stock Exchange (IDX) from 2001 to 2007. I find, for 786 firm year observations, that firms controlled by ultimate shareholders with greater control rights are associated with higher level of discretionary accruals. Consistent with entrenchment hypothesis, the results suggest that ultimate shareholders use their greater control rights to influence controlled firms to manage earnings. On the other hand, I also find that consistent with entrenchment hypothesis, as cash flow rights of the ultimate shareholders increases, the level of discretionary accruals of the controlled firms tends to decrease.
The Benefits of Accounting Information On The Intention of Stocks Selections In Indonesia Stock Exchange (IDX) Mf. Arrozi Adhikara; Maslichah Maslichah; Nur Diana
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.547 KB) | DOI: 10.33312/ijar.370

Abstract

Abstract: This research objective is to both examine and provide empirical evidence concerning analysts' decision-making intentions in choosing stocks at the Indonesian stock exchange by using accounting information. This research uses a causal-explanatory approach in examining the analysts' intentions on selecting stocks. This research uses primary data with questionnaire-surveys and adopts single study. In explaining the analysts’ intentions, this research uses a causal-explanatory approach. This research shows that the benefits of accounting information (1) positively affect beliefs revisions; (2) positively affect unsystematic risk perceptions; (3) positively affects the intention of stock selections; (4) positively affect the intention of stock selections; (5) positively affect the intention of stock selections; (6) negatively affects the intention of stock selections; and (7) positively affect the intention of stock selections.  Further, this research also finds that securities analysts behaved sophistically in analyzing accounting information for decision-making purposes. Accounting information has characteristics (i.e., relevant, reliable, and fair) that in alignment with the interests of its users. The intention for stock selection is driven by the knowledge and experiences of both the respondents as well as other people. This condition shows that there is a halo effect surrounding the intention for stock selections that come from people that other than respondents (e.g., respondents' colleagues). Therefore, securities analysts tend to act prudence, sophisticated, volitional, and risk neutral.Abstrak: Tujuan penelitian ini adalah untuk menguji dan memberikan bukti empiris tentang niat pengambilan keputusan analis dalam memilih saham di bursa efek Indonesia dengan menggunakan informasi akuntansi. Penelitian ini menggunakan pendekatan kausal-explanatory dalam menguji niat analis untuk memilih saham. Penelitian ini menggunakan data primer dengan survei kuesioner dan mengadopsi studi tunggal. Dalam menjelaskan niat analis, penelitian ini menggunakan pendekatan penjelasan kausal. Penelitian ini menunjukkan bahwa manfaat informasi akuntansi (1) secara positif mempengaruhi revisi keyakinan; (2) secara positif mempengaruhi persepsi risiko yang tidak sistematik; (3) secara positif mempengaruhi niat pemilihan saham; (4) secara positif mempengaruhi niat pemilihan saham; (5) secara positif mempengaruhi niat pemilihan saham; (6) secara negatif mempengaruhi niat pemilihan saham; dan (7) secara positif mempengaruhi niat pemilihan saham. Selanjutnya, penelitian ini juga menemukan bahwa analis sekuritas berperilaku secara canggih dalam menganalisis informasi akuntansi untuk tujuan pengambilan keputusan. Informasi akuntansi memiliki karakteristik (yaitu, relevan, andal, dan adil) yang selaras dengan kepentingan penggunanya. Niat untuk pemilihan saham didorong oleh pengetahuan dan pengalaman baik dari responden maupun orang lain. Kondisi ini menunjukkan bahwa ada efek halo yang mengelilingi niat untuk pemilihan saham yang berasal dari orang-orang yang selain responden (misalnya, rekan responden). Oleh karena itu, analis sekuritas cenderung bertindak bijak, canggih, kehendak, dan risiko netral.

Page 18 of 49 | Total Record : 485

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