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The Indonesian Journal of Accounting Research

ijar
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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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Analisis Agency Cost, Struktur Kepemilikan dan Mekanisme Corporate Governance Faisal Faisal
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.135

This paper examines the relationship between ownership structure, corporate governance and agency costs measured in terms of asset utilization and operating expense. This paper based on the previous research by Ang et al. (1999) and Singh et al. (2003). I utilize a sample of 96 firms from Jakarta Stock Exchange for periods of 1999-2001. Univariate results show that firms with high managerial ownership are more efficient in their asset utilization than firms with low managerial ownership, but the difference is insignificant. Firms with high institutional ownership and large size of boards are significantly more efficient than low those of institututional ownership and small size of boards. Multivariate results fail to confirm that managerial and institutional ownership have potential effect to agency costs (asset utilization and operating expense). However, I find there is a positive relationship between board size and asset utilization and negative relationship to operating expense. This evidence is consistent with the notion that large boards are effective to monitor firm performance.

The Influences of the Tax System, Tax Rate, Tax Audit and Tax Discrimination on Tax Evasion by Body Taxpayer Allita Prisantama; Muqodim Muqodim
The Indonesian Journal of Accounting Research Vol 19, No 2 (2016): IJAR May 2016
Publisher : The Indonesian Journal of Accounting Research

Abstract: The objective of this research is to analyze the influence of the tax system, tax rate, tax audit and tax discrimination on tax evasion. This survey research is using the questionnaire as an instrument. The population in this research are all body taxpayers in the form of Incorporate Company or Commmanditaire Vennootschaap located in Yogyakarta Province. The research samples are selected using a random sampling method. Total of samples is 42 body taxpayers in Yogyakarta Province in the form of Incorporate Company and Commmanditaire Vennootschaap. The data is analyzed using multiple regression analysis with SPSS (Statistical Product and Service Solution) version 23. The result of hypothesis testing conclude that: (1) tax system variable has positive and significant effect toward tax evasion, (2) tax rate has negative and insignificant effect toward tax evasion, (3) tax audit has negative and insignificant effect to tax evasion and (4) tax discrimination has positive and significant effect to tax evasion. Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis pengaruh sistem perpajakan, tarif pajak, pemeriksaan pajak, dan diskriminasi pajak terhadap penggelapan pajak. Penelitian ini menggunakan kuesioner sebagai instrumen. Populasi dalam penelitian ini adalah seluruh wajib pajak badan dalam bentuk Perseroan Terbatas (PT) atau Commmanditaire Vennootschaap (CV) yang berada di Provinsi Yogyakarta. Sampel penelitian dipilih dengan menggunakan metode random sampling. Total sampel dalam penelitian ini adalah sebanyak 42 wajib pajak badan di Provinsi Yogyakarta dalam bentuk Perseroan Terbatas (PT) dan Commmanditaire Vennootschaap (CV). Data dianalisis menggunakan analisis regresi berganda dengan software SPSS (Statistical Product and Service Solution) versi 23. Dari hasil pengujian hipotesis dapat disimpulkan bahwa: (1) variabel sistem perpajakan berpengaruh positif dan signifikan terhadap penggelapan pajak, (2) variabel tarif pajak berpengaruh negatif dan tidak signifikan terhadap penggelapan pajak, (3) variabel pemeriksaan pajak berpengaruh negatif dan tidak signifikan terhadap penggelapan pajak, dan (4) variabel diskriminasi pajak berpengaruh positif dan signifikan terhadap penggelapan pajak.

Motivating Factors That Taxpayer Does Not Make Tax Restitution on The Values Added Tax Ni Putu Eka Widiastuti
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Abstract: Restitution of value-added tax (VAT) is the difference between the value causes a procedure provided by the government to returning excess tax amount remitted by the taxpayer (Taxable Employers) added tax-in (VAT – in) and the value added tax-out (VAT – Out) where the amount is credited VAT-in is greater than VAT-out. This study uses primary data collected from respondents’ answers taxpayers through the questions asked by questionnaire. Data were analyzed using factor test, where the purpose of this study was to prove the factors that motivate taxpayers do not do refunds of the VAT. The results of this study indicate that four factors motivate taxpayers do not do refunds of the VAT. They are the 1st factor a period of restitution, the 2nd factor is tax audits, the 3rd factor is the restitution procedure, and 4 th factor is service tax officer.Abstrak: Restitusi pajak pertambahan nilai (VAT) adalah selisih antara nilai yang menyebabkan prosedur yang disediakan oleh pemerintah untuk mengembalikan kelebihan jumlah pajak yang dikirim oleh wajib pajak (Pengusaha Kena Pajak) menambahkan pajak (PPN - in) dan nilai tambah tax-out (PPN - Out) di mana jumlah dikreditkan PPN-in lebih besar dari VAT-out. Penelitian ini menggunakan data primer yang dikumpulkan dari jawaban responden wajib pajak melalui pertanyaan yang diajukan oleh kuesioner. Data dianalisis menggunakan uji faktor, di mana tujuan penelitian ini adalah untuk membuktikan faktor-faktor yang memotivasi wajib pajak tidak melakukan pengembalian uang dari PPN. Hasil penelitian ini menunjukkan bahwa empat faktor motivasi wajib pajak tidak melakukan pengembalian uang dari PPN. Mereka adalah faktor pertama periode restitusi, faktor kedua adalah audit pajak, faktor ke-3 adalah prosedur restitusi, dan faktor ke-4 adalah petugas pajak layanan.

Analisis Kandungan Informasi Stock Split dan Likuiditas Saham: Studi Empiris Pada Non-synchronous Trading Indah Kurniawati
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.103

Stock Split has been a debatable and puzzling phenomenon for financial theoritist, for there is inconsistency between the theory and practice. Theoretically, Stock Split will only increase the amount of shared stocks, without increasing the profit for investors, nor adding any economic value to the firms. While in practice, some empirical evidences show that market tends to react to the announcement of Stock Split.The objective of this research is to empirically examine about the information content of Stock Split and its influence to stock liquidity by firstly corecting the beta bias, since the trade condition in Jakarta Stock Exchange is still a non-synchronous trading. Sample consists of 61 stocks performing the Stock Split during the period of June 1994 to June 1997.The examination of information content of Stock Split made use of Single Index Model (William Sharpe, 1963) and correcting the beta bias made use of Fowler and Rorke Method (1983) with four lags and four leads (Hartono & Surianto,1999) Comparison of stock liquidity before and after performing the Stock Split made use of paired sample test.The result of this research shows that Stock Split has information content which is negatively responded statistically but significantly responded by the market around the date of Stock Split announcement. The difference between stock liquidity before and after the Stock Split is insignificant.

The Effect of Tax Rate Reduction in the Income Tax Act 2008 on Policy for Preparation of Financial Statements ( A Study on the Future of Public Manufacturing Companies in the Era of Tax Reform) Christine Christine; Yulianti Yulianti
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.264

As corporate income tax is considered an important tax for developing countries, the governments in these countries has continuously tried to modify corporate income tax structure in order to optimize their tax revenues. This study aims to examine the responsiveness of corporate taxable income to tax structure changes in Indonesia by analyzing Indonesian the corporate tax rate reduction in 2008. This study investigates how corporate taxpayers respond to the tax rate changes, whether and to what extent corporate taxpayers alter their behavior in ways that affect their taxable income. Using a current accrual model as used by Guenther (1994), this study shows that future reduction in tax rate has negative effect on current earnings, which means firms tried to shift their income from the current period to future periods to obtain tax benefits. Further, this research also finds that foreign ownership and existing loss compensation affect the probabilities of companies conducting earnings management. Based on these results, policy makers in Indonesia should take into consideration the behavioral effect of changes in income tax legislation and integrate this effect into their future policy development.

Determinant Factors of Audit Quality ARIE WIBOWO; HILDA ROSSIETA
The Indonesian Journal of Accounting Research Vol 13, No 1 (2010): IJAR January 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.216

This study is aimed at examining the determinant factors of audit quality. Different from the previous studies, we use earnings surprise benchmark developed from Carey and Simnet (2006) as the proxy for audit quality. Based on the previous literature, we expect that audit tenure, size of audit firm, and audit regulation have a positive impact on audit quality. Using logistic model,we find that size of audit firm and audit regulation are the two determinant factors that consistently provide positive effect on audit quality. This result suggests that the probability for delivering high audit quality increases as the audit firm size is getting bigger. In addition, the probability of high audit quality is higher under audit regulation regime compared to that of non-regulated.

Perilaku Auditor dalam Situasi Konflik Audit: Peran Locus of Control, Komitmen Profesi dan Kesadaran Etis Umi Muawanah; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.55

In general, the objective of this study was to determine the interaction effects of personality variables and cognitive style on the behavior of auditor in an audit conflict situation. In particular, this study examined the moderating effect of ethical awareness on relationship between locus of control as well as professional commitment and auditors’ response in an audit conflict situation i.e. auditors’ ability to resist or to accede clients’ presures. The study used data collected through mail survey from seventy five experienced auditors from a sample of CPA firms. The questionaire list sent to each respondent was designed to provide data on four variables: locuc of control, professional commitment, ethical awareness, and auditors’ response in an audit conflict situation. The data were analysed using multiple regression technique.The analysis found that ethical awareness moderated the relationship between personality variables (i.e. locus of control and professional commitment) and auditors’ response in an audit conflict situation. These finding supported the previous research results and literature of behavioral accounting arguing that the interaction between personality variable and cognitive style affect the behavior in decision making, included ethical decision making.Result of this study implied that the explicit recognition of both personality variables (i.e. locus of control and professional commitment) and ethical awareness as cognitive style variable provides a better explanation for audit practice in an auditors’ ethical decision making. Other implications for audit practice were also considered. In addition, to understand the result and implication, constrain and limitations of this study should be carefully though about and for this reason, the study also proposes the directions for future research in the area.

Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah pada Kabupaten/Kota di Pulau Sumatera Mutiara Maimunah; Rusdi Akbar
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.184

The main objective of this research is to provide empirical proof of occurrence of flypaper effect in DAU and PAD on local expenditure in regencies/municipality in Sumatera. The other objective is to examine existence of different flypaper effect between low-PAD region and high-PAD region. Then, it examined whether or not flypaper still occurred in local expenditures in education, health and infrastructure field. Data was from local budget and revenue report. Result of analysis indicates that DAU and PAD separately influenced local expenditure. However, when tested at once, PAD indicated no significant result. It indicates that there have occurred flypaper effects. Flypaper effect is defined as local response (expenditure) that is greater than transfer (Oates, 1999). Result of test to examine whether or not flypaper effects that tend to increase amount of local expenditure is significant. That is, the condition tend to make local government just wait what DAU allocation they receive before determining their expenditure (Sukriy & Halim, 2004), so the next period expenditure tend to be greater. Flypaper effect is indifferent in regions whose PAD is low compared with region whose PAD is high. It means that the condition (flypaper effect) in low PAD regions is as strong as in high PAD regions. When testing local expenditure related to public, only expenditure in education field did not undergo flypaper effect, while in health and infrastructure expenditure the condition still occurred. The results still require confirmation through future researches.

Analisa Pengaruh Pemecahan Saham terhadap Perubahan Harga Saham Ewijaya Ewijaya; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 2, No 1 (1999): JRAI January 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.22

Private Disclosure and Corporate Value Creation Yanti Puji Astutie; Anis Chariri; Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

The major aim of this paper is to investigate the content of disclosure using crucial case study. Private disclosure has content structure and it is useful in processing value creation. By doing private disclosure, the information of intellectual capital gets perceived by market participants. Disclosure Transformation Theory (Alberti‐Alhtaybat, Hutaibat, & Al‐Htaybat, 2012)was tested through the observation and analysis of the private disclosure functions. This study also expands the view of how the narrative of the corporate value creation is structured and how the corporate knowledge becomes an important part of the dynamic response of the disclosure that changed over time. This study observes new findings regarding intellectual capital disclosure as well as disclosure content in PT. Bank Negara Indonesia Tbk (BNI). BNI has disclosed information value creationin three processes; hierarchy, horizontal, and network by organizing private disclosure media in order to respond on user information needs. This agenda uses analysts as information mediators.Other findings are that private disclosure is a source of information that createsinformation toward a market context of participants to interpret the information in a more appropriate way, the information in private disclosure has superior knowledge in the initial formulation, and incontrolling the portfolio risk of assets allocation to the analyst. Private disclosure has important implications for regulatory policies regarding insider information, corporate disclosure, and corporate governance in financial institutions.

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Lilik Suyanti

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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

Abstract

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Abstract

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Abstract

Abstract

Abstract

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