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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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Analysis of Factors that Affecting Cost Consciousness in Non-Profit Organizations Dody Hapsoro; Maria Elly Budiarti
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 (838.164 KB) | DOI: 10.33312/ijar.351

Abstract

Abstract: The purpose of this study was to examine the effect of formal authority structure, accounting information system characteristics, work motivation and informal authority structure to cost consciousness mediated by manager behavior in decision control and decision management. The results of this study are expected to contribute to the development of theory, especially the theory of accounting behavior and add to managerial practices in improving the effectiveness and cost efficiency through the behavior of care costs. The research data is taken from non-profit organizations that provide educational services. Questionnaires were distributed to middle managers and structural officials in educational institutions. There are 250 questionnaires sent to respondents with a response rate of 62.8 percent. The analysis was done by using a two-step approach from SEM technique with Amos. The results show that formal authority structure has a positive effect on manager behavior in decision control and decision management. Characteristics of accounting information systems have a positive effect on manager behavior in decision control and decision management. Work motivation has no effect on manager behavior in decision control and decision management. The structure of informal authority has a positive effect on manager behavior in decision-making and decision management. Decision control and decision management have a positive effect on cost consciousness. The formal structure of authority and the structure of informal authorities have proven not to affect cost consciousness.Abstrak: Tujuan penelitian ini adalah untuk menguji pengaruh struktur kewenangan formal, karakteristik sistem informasi akuntansi, motivasi kerja dan struktur kewenangan informal terhadap kepedulian biaya yang dimediasi oleh perilaku manajer dalam pengendalian keputusan dan manajemen keputusan. Hasil penelitian ini diharapkan dapat memberi kontribusi untuk pengembangan teori, khususnya teori akuntansi keperilakuan dan memberi kontribusi terhadap praktik manajerial dalam meningkatkan efektivitas dan efisiensi biaya melalui perilaku peduli biaya. Data penelitian ini diambil dari organisasi nirlaba yang menyediakan layanan pendidikan. Kuesioner dibagikan kepada manajer menengah dan pejabat struktural di institusi pendidikan. Ada 250 kuesioner yang dikirim kepada responden dengan tingkat respon 62,8 persen. Analisis dilakukan dengan menggunakan two step approach dari teknik SEM dengan Amos. Hasil penelitian menunjukkan bahwa struktur kewenangan formal berpengaruh positif terhadap perilaku manajer dalam pengendalian keputusan dan manajemen keputusan. Karakteristik sistem informasi akuntansi berpengaruh positif terhadap perilaku manajer dalam pengendalian keputusan dan manajemen keputusan. Motivasi kerja tidak berpengaruh terhadap perilaku manajer dalam pengendalian keputusan dan manajemen keputusan. Struktur kewenangan informal berpengaruh positif terhadap perilaku manajer dalam pengendalian keputusan dan manajemen keputusan. Pengendalian keputusan dan manajemen keputusan terbukti berpengaruh positif terhadap kepedulian biaya. Struktur kewenangan formal dan struktur kewenangan informal terbukti tidak berpengaruh terhadap kepedulian biaya.
Moderasi Aliran Kas Bebas terhadap Hubungan Rasio Pembayaran Dividend dan Pengeluaran Modal dengan Earnings Response Coefficient ALI SANI UYARA; ASKAM TUASIKAL
The Indonesian Journal of Accounting Research Vol 6, No 2 (2003): JRAI May 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.98

Abstract

Free cash flow is cash flow in excess of that required to fund all projects that have positive net present values when discounted at the relevant cost of capital. Jensen hypothesized that price will increase in payouts to shareholders (or promises to do so), and prices will fall with reductions in payments or new requests for funds (or reduction in promises to make future payments). The validation of this hypothesis examined by prior research on dividend and capital spendingThis study was motivated by the results of most research examined the usefulness of earnings and cash flow. The research found that the information of earnings and cash flow didn’t have information contents.The objective of this study examines the impact of free cash flow on association both dividend payout and capital spending by earnings response coefficients. The contributions of this study are twofold. First, suggesting the investors to use free cash flow when they predict stocks price or stocks return. Second, enriching literature on finance field.The hypothesis was tested by multiple regressions analysis for 46 firms with 95% confidence interval. Free cash flows are measured with method of Ross et al. (2000). The earnings response coefficients are measured by using Firm-Specific Coefficients Methodology (FSCM).This study provides evidence that free cash flow has an impact on the association of dividend payout ratio to earnings response coefficients, but it hasn’t impact on the association of capital spending to earnings response coefficients.
Accounting Practices and the Use of Money in the Reign of King Udayana in Bali: An Ethnoarcheological Approach I GUSTI AYU NYOMAN BUDIASIH; EKO GANIS SUKOHARSONO
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.259

Abstract

The study takes an ethnoarcheological approach to exploring the existence of accounting practices and the use of money in the reign of King Udayana (during the period 989-1011 Masehi).The period was considered important since it was the golden age of the Singhamandawa Kingdom in Bali where King Udayana successfully integrated Bali and Nusa Tenggara, and its influence reached East Java. King Udayana had a prominent role in the development of the economic, social, political and religious values of the people of Bali. It is concluded that using the ethnoarcheological approach, In the era of King Udayana, some clear pictures of the existence of accounting practices could be drawn. Accounting was understood in the era in various forms, including economic transactions in the traditional markets, the use of currency on many social occasions, and simple models of record keeping. It is also believed that King Udayana used religious values as the basis of people’s social and economic transactions. It is also found that in the reign of King Udayana, money in the form of coins was used intensively. Coins were minted using gold and silver plates as the local currency used strongly reflected the spiritual contexts which were highly respected by local community. The symbols on the coins had two similar patterns which were the same on both the left and right sides; on the gold coins they depicted life which has a balance between outward and inward or material and spiritual concepts. Similarly, the pattern featuring four sandalwood flower petals that was printed on silver currency as a sacred tree. Belief in this spiritual foundation was a very important concept to put into practice in order to obtain a balance between material and spiritual life. It is also believed that the accounting practices performed during the era of King Udayana also used the practice of balance. Transactions related to the use of currency trading were carried out between the kingdom and the villagers, as expressed in the inscription, showed how the empire really understood the meaning of well-being and balanced life.
Implementation of Good Corporate Governance and Financial Performance: Lessons from Telecommunication and Technology Sector in South East Asia Didi Achjari; Sri Suryaningsum; Ratna Candra Sari
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.211

Abstract

Implementation of Good Corporate Governance (GCG) has been interesting topics in Indonesia as well as in many other countries. The current study aims to investigate GCG implementation especially in communication and technology companies in ASEAN countries. GCG implementation is measured using some surrogates such as corporate action, GCG elements in organization structure, public ownership, audited financial report, and return of total assets. Samples used in this study are technology and telecommunication companies from six ASEAN countries. Data obtained from OSIRIS database from year 2005 to 2007 is examined using regression analysis. The study finds factors influencing net profit vary across the countries. In Indonesia, public ownership and corporate action affect net profit. In Malaysia, the influencing factors are corporate action, public ownership independence, quality of audited financial report, and return of total assets. Meanwhile, in Singapore the significant factors are corporate action, public ownership independence, and return of total assets. Further, Thailand's results show that all variables are significant. However, Philippine's results suggest that not all variables are significant. Lastly, in Vietnam, corporate actions, the number of GCG members and return of total assets influence the net profit.
Asosiasi antara Set Kesempatan Investasi dengan Kebijakan Pendanaan Dan Dividen Perusahaan, serta Implikasinya pada Perubahan Harga Saham Imam Subekti; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.50

Abstract

The objectives of this study are to empirically examine the correlation between the investment opportunity set (IOS) values as firm growth proxy and realized firm growth, to investigate the association between  the investment opportunity set and corporate financing, and dividend policies, and to examine the difference of firms stock price classified by the investment opportunity set value. Five variables are used as firm growth indicator such as book value of plant, property, and equipment to assets ratio (PPE/BVA);  market to book of equity ratio (MVE/BVE);  price to earning ratio (P/E); market to book of assets ratio (MVA/BVA); and capital addition to book of assets ratio (CAP/BVA). These variables are analized by common factor analysis. Fourty growth firms and 40 no growth firms from 97 public firms at Jakarta Stock Exchange except banking and financing industry firms can be determined, based on common factor analysis. Spearman Rank Correlation was employed to examine the correlation between IOS values and realized growth firm.The empirical results show that the correlation between MVA/BVA, MVE/BVE, and CAP/BVA and realized growth firm are significantly positive, as expected. However, there are no the correlation between PPE/BVA and P/E ratio and realized growth firm, as not expected. Growth firms have lower financing, and  dividend policies than no growth firms. Nevertheless, classified  firms based on IOS values don’t affect changes of stock price, proxied by abnormal return. It means that investors hav not reacted yet to the signals. The multivariate test result shows that stock price is not affected by firm growth classification, return on asset, and dividend payout.
Pengaruh Emosi Negatif dalam Pemilihan Alternatif Investasi Modal: Perbandingan Keputusan Individu dan Kelompok (Studi Eksperimen pada PTS di Surabaya) Izza Ashsifa; Syaiful Ali
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.179

Abstract

One kind of managerial decision that affect organization's viability is capital investment decision. This decision needs long-term commitment from organization resources. Traditionally, managers choose capital investment project which give the highest expected financial return. This research will be conducted for two purposes. First, to test the effect of negative emotions (as one kind of non-financial factors) in capital investment decisions, and second, to test the effect of group decision in controlling the negative emotions' effect. A 2x2 mixed-subjects experimental design will be conducted to test Faculty of Economics' undergraduate students in randomly assignment. Between-subject factor is cases with and without emotional trigger events, while within-subjects factor is individual and group judgment task. Analyzed data using non-parametric statistical tests supported both hypotheses. This result consistent with prior research that suggests decision makers should consider both financial data and affect reactions when evaluating investment alternatives. Furthermore, management should also consider the effectiveness of group decisions.
Pengaruh Orientasi Etika terhadap Komitmen dan Sensitivitas Etika Editor Pemerintah di Jakarta Khomsiyah Khomsiyah; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.17

Abstract

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Analsisis Pengaruh Merger dan Akuisisi Terhadap Kinerja Perusahaan Publik di Indonesia Payamta Payamta; Doddy Setiawan
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.121

Abstract

This research aims to examine the effect of merger and acquisition on firms’ performance at Jakarta Stock Exchange. Firm performance is measured using financial ratios: current ratio, quick ratio, total assets to debt ratio, net worth to debt ratio, total assets turnover, fixed asset turnover, ROI, ROE, NPM and OPM and abnormal return around Mergers and Acquisition (M&A) announcement date. Sample of this research consists of 16 manufacturing firms from 1990-1996. We use wilcoxon sign test and manova for research analysis. The results from manova test shows that financial ratios simultaneously indifference between before and after M&A. Abnormal return after M&A announcement date significantly different from abnormal return before M&A announcement date.  Investor earned positive abnormal return at before M&A announcement and turn to negative abnormal return after M&A announcement. Partial test using wilcoxon sign test shows that total asset turnover, ROI, ROE at 1 years before and 1 years after M&A announcement, total asset turnover and fixed asset turnover at 2 years before and 1 years after M&A, total asset turnover, fixed asset turnover, ROI, ROE and NPM at 1 years before and 2 years after M&A, total asset to debt, net worth to debt, total asset turnover and fixed asset turnover at 2 years before and 2 years after M&A are significantly different. These financial ratio getting worse after M&A. These results indicated that M&A does not provide sinergy for firms and they can not achieve economic motive.
Family Ownership, Management Compensation, And Tax Avoidance: Evidence From Indonesia Gandy Wahyu Maulanan Zulma
The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.477 KB) | DOI: 10.33312/ijar.392

Abstract

Abstract: This study aims to investigate the effect of management compensation to tax avoidance. However, prior research has offered no consistent conclusions on the relationship between management compensation and tax avoidance. This study also tests whether family-firm ownership attempt to decrease the negative effect of management compensation and tax avoidance. Using a sample of Indonesian listed firms during period 2011-2014, the empirical evidence suggests management compensation is negatively affected to tax avoidance. This result consistent with Armstrong et al. (2012) that management was decreasing in incentives to do tax avoidance if there is high management compensation. Also, the family firm's ownership could reduce the negative effect of management compensation for tax avoidance. It shows that family firms in Indonesia tend to do tax avoidance although management has high contract compensation.  Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi manajemen terhadap penghindaran pajak. Namun, penelitian sebelumnya tidak menawarkan kesimpulan yang konsisten tentang hubungan antara kompensasi manajemen dan penghindaran pajak. Penelitian ini juga menguji apakah usaha kepemilikan keluarga-perusahaan untuk mengurangi efek negatif dari kompensasi manajemen dan penghindaran pajak. Menggunakan sampel perusahaan yang terdaftar di Indonesia selama periode 2011-2014, bukti empiris menunjukkan kompensasi manajemen terpengaruh secara negatif terhadap penghindaran pajak. Hasil ini konsisten dengan Armstrong et al. (2012) bahwa manajemen mengalami penurunan insentif untuk melakukan penghindaran pajak jika ada kompensasi manajemen yang tinggi. Juga, kepemilikan perusahaan keluarga dapat mengurangi efek negatif dari kompensasi manajemen untuk menghindari pajak. Ini menunjukkan bahwa perusahaan keluarga di Indonesia cenderung melakukan penghindaran pajak meskipun manajemen memiliki kompensasi kontrak yang tinggi.
Analyzing Factors Affecting the Use of Voluntary Disclosure Information using a Modified Theory of Reasoned Action: A Study in Indonesia Gunawan Wibisono; Devie Dwi Aryani Putri
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1153.678 KB) | DOI: 10.33312/ijar.342

Abstract

Abstract: Voluntary disclosure information has been a research topic for a long time. However, very few tried to explain it from the investors' point of view. This study attempted to justify the use of voluntary disclosure information by using a modified Theory of Reasoned Action (TRA) model by adding perceived freedom of physical effort as a third behavior beliefs construct.  By using SEM and path analysis, this study found that all three behavior beliefs constructs affect behavior intention to use voluntary disclosure information. Perceived usefulness and perceived freedom of physical effort have a direct effect on behavior intention in using voluntary disclosure information while perceived ease of use is having an indirect impact to behavior intention in using voluntary disclosure information through perceived usefulness. This study has opened a path to a new view of research in voluntary disclosure topic, which is the information-seeking behavior from the investors' point of view. Further study related to this new view can be done to further extend the TRA model in particular to voluntary disclosure information settingAbstract: Pengungkapan informasi sukarela telah menjadi topik penelitian untuk waktu yang lama. Namun, sangat sedikit yang mencoba menjelaskannya dari sudut pandang investor. Penelitian ini berusaha untuk membenarkan penggunaan informasi pengungkapan sukarela dengan menggunakan model Theory Reasoned Action (TRA) yang dimodifikasi dengan menambahkan kebebasan yang dirasakan dari usaha fisik sebagai konstruk keyakinan perilaku ketiga. Dengan menggunakan SEM dan analisis jalur, penelitian ini menemukan bahwa ketiga konstruk keyakinan perilaku mempengaruhi niat perilaku untuk menggunakan informasi pengungkapan sukarela. Dirasakan kegunaan dan kebebasan yang dirasakan dari upaya fisik memiliki efek langsung terhadap niat perilaku dalam menggunakan informasi pengungkapan sukarela sementara persepsi kemudahan penggunaan memiliki dampak tidak langsung dengan niat perilaku dalam menggunakan informasi pengungkapan sukarela melalui kegunaan yang dirasakan. Studi ini telah membuka jalan untuk pandangan baru penelitian dalam topik pengungkapan sukarela, yang merupakan perilaku pencarian informasi dari sudut pandang investor. Studi lebih lanjut terkait dengan pandangan baru ini dapat dilakukan untuk lebih memperluas model TRA khususnya untuk pengaturan informasi pengungkapan sukarela.

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