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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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Analisis Komparasi antara Model Concern for Information Privacy dan Model Internet User's Information Privacy Concern: Konsekuensi untuk Proses Penyelarasan Managemen Database (Studi Empiris di Jogyakarta) Sumiyana Sumiyana
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.175

Abstract

This research compares two models in information privacy domain. The research intends to find a refined model for behavioral dimensions of database management systems. The first model is Concern for Information Privacy (CFIP) and the second one Internet Users Information Privacy Concern (IUIPC). The research finds that both models do not fit for Indonesian users. This study finds empirical evidence that CFIP has medium-fit level and IUIPC has lower-fit level. Therefore, this study concludes that IT managers should be concerned with the relevant dimensions. Consequently, this research provides a new model that is more suitable for Indonesian users. The new model combines the two models and eliminates the irrelevant dimensions. The new model suggests that two out of five dimensions affect behavioural intention. It means that Indonesian users prefer to present their personal information privacy without considering control and anxiety. In addition, the study does not find that trusting belief mediate nor intervene the direct relationship between personal information privacy and the behavioural intentions. Finally, this research infers that contingent situations of Indonesian users have consequences on the alignment process of database management in the Indonesian firms.
Banking Acquisition : Acquirer's Aggressiveness and Stock Returns (A Case Study in the American Banking System) Marwan Asri Suryawijaya
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.13

Abstract

Akuisisi adalah salah satu strategi yang banyak diterapkan dalam upaya melakukan ekspansi. Perilaku ini secara teoritis memberikan suatu tanda (signal) kepada para pemegang saham. Sampai saat ini kesimpulan yang didapat tentang postif-negatif nya signal tersebut masih mendua. Akuisisi dapat memberikan signal yang positif, sehingga mendapatkan reaksi yang positif pula dari para pemegang saham, karena memberikan kesan bahwa perusahaan yang mengakuisisi berada dalam posisi yang sangat kuat. Sebaliknya, ia dapat pula memberikan signal yang negatif karena mendatangkan kekhawatiran akan beban baru perusahaan.Penelitian ini, dengan mengambil kasus di sektor perbankan di Amerika Serikat, bertujuan untuk mengetahui reaksi para pemegang saham terhadap agresivitas perusahaan (bank) dalam melakukan akuisisi. Dengan menggunakan prosedur event study, ditemukan bahwa segera setelah event (yakni pengumuman akuisisi), timbul abnormal return yang signifikan. Kemudian, dengan menggunakan analisis regresi berganda ditemukan bahwa tingkat agresivitas berhubungan positif (dan signifikan) dengan besarnya abnormal return.
Partnership on Financing to Solve Limited Environmental Budget and Political Will as the Main Factor for Succes: Case in the Yogyakarta City Indra Bastian
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.159

Abstract

Since a regional autonomy declared in Indonesia by the Law No. 22/1999 and Law No. 25/1999, many local governments became more independent in financing of local development. Uncontrolled investment and economy activities to increase PAD can threat natural resources and result environment pollution. Eventually, the main problem of natural resources and environment conservation are a budget limitation. A limited budget has been a negative effect in an optimizing an environmental conservation effort. It is important to keep the local budget sufficiency in order to solve the environmental problems integrally and sustainable. Beside that, an identification of other factors that influence the environmental financing efforts is important to be considered.Yogyakarta City has 32,5 km2 width. It’s just 1% of total square of DIY Province. By the fact, its population density rate is the highest one in DIY as 12.246 per km2. These conditions tend to result environmental problems. But obviously, a budget allocation of Yogyakarta City for environment sector still low. It’s only 3,7% of total local budget. It should be provided for cleaning maintenance, resolve air and water pollution, and develop physical and non physical support for environmental development programs. Most of the environmental budget is allocated for general administration disbursement as 56%. However, the disbursement for operational and maintenance activities isn’t significant with the environment problems faced by the Yogyakarta City. For example, there is a solid waste disposal as 1.571 m3/days, but it is only 1.335 m3/days, which can be picked up to the final disposal unit in Piyungan. Besides, air pollution is one of the most important environment sector need to be considered. It’s only 20% of total population in Yogyakarta using mass transportation. It can be imagined that most of people prefer using private vehicle and of course it’s significant to contribute air pollution as the result of fuel emission. It can be shown by air quality inYogyakarta City nowadays is 0,9 ug/l, upper than allowed standard value 0,3 ug/l.The research will answer on how the Local Government (LG) of Yogyakarta City solves a limited budget problem to run some strategic environmental programs.
Legality of Equivalent Form Concepts For Substance In The Perspective of Divine Balance Agung Budi Sulistyo
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 (913.292 KB) | DOI: 10.33312/ijar.388

Abstract

Abstract: This article uses a qualitative research approach with the interpretation of nash. The purpose of this research would like to reformulate the concept of substance over form to make it more equitable and to describe the reality of the real accounting. As for the method of al-manhaj fi tafsir al, ' ilmi wa sunnah are the base methods for doing scholarly critique over the concept of substance over form and offers a new concept that is more complete and holistic. This resulted in a research study of the rationality of thought will be the need to reconstruct and realignment of the concept of substance over form into form equivalents to substance use so that current accounting practices may run over the values of truth, honesty and can be accounted for. The form equivalent to substance use represent similarities between information that is happening (substance use) with the media for presenting it (form). This equality would bring better definition to the actors and users of accounting information.Abstrak: Artikel ini menggunakan pendekatan penelitian kualitatif dengan interpretasi nash. Tujuan dari penelitian ini adalah untuk merumuskan kembali konsep substansi di atas bentuk untuk membuatnya lebih adil dan untuk menggambarkan realitas akuntansi nyata. Adapun metode al-manhaj fi tafsir al 'ilmi wa sunnah adalah metode dasar untuk melakukan kritik ilmiah atas konsep substansi atas bentuk dan menawarkan konsep baru yang lebih lengkap dan holistik. Hal ini menghasilkan studi penelitian tentang rasionalitas pemikiran akan kebutuhan untuk merekonstruksi dan penataan kembali konsep substansi di atas bentuk ke bentuk setara dengan penggunaan zat agar praktik akuntansi saat ini dapat berjalan di atas nilai-nilai kebenaran, kejujuran dan dapat dicatat. Bentuk yang setara dengan penggunaan zat mewakili kesamaan antara informasi yang terjadi (penggunaan zat) dengan media untuk menyajikannya (bentuk). Kesetaraan ini akan membawa definisi yang lebih baik untuk para pelaku dan pengguna informasi akuntansi.
The Implementation of COBIT 4.1 and COBIT 5-Based IT Governance Audits in the Ministry of Finance of Indonesia Nur Imroatun Sholihat
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 (1074.516 KB) | DOI: 10.33312/ijar.341

Abstract

Abstract: Lately, organizations including the governmental ones started to realize the crucial role of IT for their organizations. For example, in the last 3 years, The Ministry of Finance (MoF) has spent Rp1.244 billion (USD 93,57 million) for IT investment itself. Weill (2004) stated that the benefit received from the IT investment is influenced by its governance. To ensure that IT is well-governed, IT governance audit is performed. In Indonesia, Inspectorate General of MoF is the first and only internal audit organization to carry out IT governance audit to date. IT governance audit in the Ministry of Finance has also implemented the globally accepted framework, COBIT. For those reasons, IT governance audit practice in the MoF could be the acceptable benchmark for another public sector organization about the aforesaid area of audit. This research aims to get the understanding about the implementation of IT governance audits in the Ministry of Finance (MoF) and compare them with Assessor Guide: Using COBIT 5. This study is important because meanwhile IT governance audit is important, to the best of author’s knowledge, research about IT governance audit practice in Indonesia’s public sector is very limited. To achieve the research’s purpose, this research will be served as a qualitative descriptive research. The result showed that MoF’s IT governance audit practice implemented Assessor Guide: Using COBIT 5 with some adjustments were done. Despite being in the early stage, the IT governance audit which combined COBIT 4.1 and COBIT 5 assessment approaches is fair performed. Abstrak: Dewasa ini, organisasi termasuk organisasi pemerintah mulai menyadari peran penting TI untuk organisasi mereka. Misalnya, dalam 3 tahun terakhir, Kementerian Keuangan (Kemenkeu) telah menghabiskan Rp1.244 miliar (USD 93,57 juta) untuk investasi TI. Weill (2004) menyatakan bahwa manfaat yang diterima dari investasi TI dipengaruhi oleh tata kelolanya. Untuk memastikan bahwa TI dikelola dengan baik, audit tata kelola TI dilakukan. Di Indonesia, Inspektorat Jenderal Kemenkeu adalah organisasi audit internal pertama dan satu-satunya yang melakukan audit tata kelola TI hingga saat ini. Audit tata kelola TI di Kemenkeu juga telah menerapkan framework yang diterima secara global, COBIT. Untuk alasan tersebut, praktik audit tata kelola TI di Kemenkeu dapat menjadi tolok ukur bagi organisasi sektor publik lainnya tentang bidang audit tersebut.. Penelitian ini bertujuan untuk mendapatkan pemahaman tentang pelaksanaan audit tata kelola TI di Kemenkeu dan membandingkannya dengan Assessor Guide: Using COBIT 5. Studi ini penting sebab meskipun audit tata kelola TI penting, sepanjang pengetahuan penulis, penelitian tentang praktik audit tata kelola TI di sektor publik Indonesia sangat terbatas. Untuk mencapai tujuan penelitian, penelitian ini akan disajikan sebagai penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa praktik audit tata kelola TI Kemenkeu telah menerapkan Assessor Guide: Using COBIT 5 dengan beberapa penyesuaian. Meskipun berada di tahap awal, audit tata kelola TI yang menggabungkan pendekatan assessment COBIT 4.1 dan COBIT 5 telah dilakukan secara cukup baik. 
The Presence of Earnings Manipulation Incentives as a Prerequisite for the Benefits of Higher-Quality Audit to be Realized: The Case of Indonesia ARIE RAHAYU HARIANI; Zaki Baridwan
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.230

Abstract

This paper examines the interaction between the incentives that drives earnings manipulation and the audit practice that deters it. Accountants tend to overlook earnings manipulation incentives while overemphasizing audit quality. This notion is verified from public auditors' predisposition to prescribe restrictive standards to enhance audit quality every time a financial scandal occurs. Evidence supports our hypotheses that the benefits of higher-quality audit could be realized only if the earnings manipulation exists at the first place. Incentives for conducting earnings management are demonstrated to be a strong predictor in determining the occurrences or attempts to engage in earnings manipulation. Earnings management incentives can also be determined before the audit is conducted.
Set Kesempatan Investasi : Konstruksi dan Analisis Hubungannya dengan Kebijakan Pendanaan dan Dividen fitrijanti, TetTet; Hartono, Jogiyanto
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.69

Abstract

The primary objective of this research is examining correlation of three kinds of IOS proxies with realized growth after period of measuring the IOS level (t+l until t+5). The three kinds of IOS proxies are single empirical rasio (market to book value of asset or MVABVA , market to book value of equity or MVEBVE, price to earning per-price or PER, capital expenditure to book value of asset or CAPBVA and capital expenditure to market value of asset or CAPMVA), instrumental variable (VIIOS) and factor score (Skor). The results of one tailed Spearman Rank Correlation analysis show that all of IOS proxies positively correlated with realized growth of sales t+l, book value of equity t+l and book value of asset t+1. The common indeks of IOS, VIIOS and Skor, in the average have higher correlation coeffisients than single ratio IOS level of a company has to be evaluated every one year, because realized growth t+2 and so on have not been able to be predicted yet exactly using all of alternates IOS proxies.All of alternates IOS proxies from the primary hypothesis are used to examine the explanatory power of IOS in financing and dividend policy model. The results show that the growth firms have lower financing (measured by ln market debt to equity) and dividend (measured by ln dividend yields) policy than non growth firms. Contracting cost hypothesis explains the empirical relationship between IOS level, financing and dividend policy.The size of growth companies measured by lg asset higher than non growth companies. Contracting cost and secured debt hypothesis explain that, large companies have higher debt financing policy (measured by ln market debt to equity) than little companies. My opinion is there is conversely explanation between contracting cost hypothesis about association between IOS and debt financing policy, contracting cost and secured debt hypothesis about association between size of companies and debt financing policy and the consistent phenomenon that the growth companies are the large companies. But the result about dividend policy is consistent with contracting cost and pecking order hypothesis that the growth (large) companies have lower dividend policy (measured by ln dividend yields) than non growth (little) companies.
Rekayasa Akrual untuk Meminimalkan Pajak Lilis Setyowati
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.85

Abstract

Accounting give managers a flexibility in choosing methods and many making estimation as long as the discretionary is based on rational and logic judgment. One of many incentives that were proved by many researches could influence managers discretionary was tax saving.on September 1994, it was announced that tax income would be reduced. This regulation was effective at January 1st, 1995. Tax reducing can be seen by managers as an opportunity to minimze tax. Manager can shift income from this period to the next period with lower tax income. Income shifting can be done by accelerating revenues recognition or deferring expenses recognition through many methods. Using 48 manufacture companies that are going public at Jakarta Stock Exchange, it could not be found that there were opportunistic motive behind financial statements preparations. This research only gave weak evidence about earnings management as an incentive to make tax saving.
The Effectiveness of Monitoring Controls and Individual Moral Reasoning in the De-escalation of Commitments HERLINA RACHMAWATI DEWI; SUPRIYADI SUPRIYADI
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.246

Abstract

The study examines the impact of two adverse selection elements (private information and incentives to shirk) on managers' escalation of commitment and the effectiveness of monitoring controls and manager's moral reasoning in de-escalating managers' commitment. This study contributes to the accounting literature by comprehensively evaluating the escalation commitment phenomena from its determinants, the strategy to reduce it, and the impact of moral reasoning level on managers' escalation commitment behavior. This research employed laboratory experiment method with 95 participants of undergraduate and graduate students. Consistent with Harrell and Harrison (1994), the findings of this study indicate that managers who experience    adverse selection problems showed greater tendency to continue    unprofitable project than managers who do not have such problems. However, this study fails to provide empirical evidence that monitoring control and individual moral reasoning level affect the tendency of managers to escalate their commitment.
Upaya Meningkatkan Kualitas Pertimbangan Audit Melalui Self_Review: Kasus Going Concern Perusahaan I Wayan Suartana
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.198

Abstract

This study examines self review as the debiasing mechanisms that can reduce the recency effect and improve judgment quality. Judgment quality is independent of outcomes. In an uncertain environment a bad outcome may result even though the judgment process is “good” in the sense that all relevant information is properly considered (Kennedy, 1993). Hogart and Einhorn (1992) propose and test a descriptive model of belief adjustment. They posit that individuals are sequential processors of information who employ an anchoring and adjustment strategy to incorporate new evidence in an evaluation task. One important prediction of the model is that order, in which a short series of complex, mixed evidence is evaluated, leads to a recency effect. Little research has been done on the issues of debiasing recency effect in an audit environment. Such research is necessary since the use of disproportional heuristic in decision making will lead towards an error.  The results show that self review mechanisms significantly reduces errors in the evaluation of going concern.

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