cover
Article Per Year (5 Year)
All
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
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 478 Documents
 1   2   3   4   5 
Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB), Apikasinya dalam Penggunaan Software Audit oleh Auditor Juniarti Juniarti
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.66

Abstract

This research intends to reveal factors that influence the audit software usage of the auditor. The models that used to explain  audit software usage are technology acceptance model (TAM) and theory of planned behavior (TPB). This research uses auditor as a unit analysis. Statistical tool that used in this research is Structural Equation Modelling (SEM) . Data  are analyzed by using statistical software LISREL 8.30.This research prove that software characteristic is the greatly factor that determine audit software  acceptance followed by organizational characteristic factor. Moreover this research also prove that software audit acceptance act as the factor that influence audit software usage. Eventhough  it is not the only factor, there is not enough evidence to refute this hypothesis.
The Effect of Degree of Convergence to IFRS and Governance System to Accounting Conservatism: Evidence From Asia RATNA WARDHANI
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.227

Abstract

Motivated by increasing pressure for full convergence to IFRS, I investigate the effect of degree of convergence from local standards to IFRS on accounting conservatism. I also examine the impact of governance system, both at country and firm level, on conservatism. This research's sample covers a number of East and South East Asia countries: Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Philippines,Singapore, Taiwan and Thailand. This study concludes that the degree of convergence positively affects accounting conservatism. Governance system, both at country level and firm level, also has positive influence on accounting conservatism. Interestingly, the influence of the extent of convergence of local GAAP to IFRS and corporate governance practice on conservatism is stronger for companies in countries with weak investor protection. In addition, I find that the adoption of international standards will increase accounting conservatism in companies with weak corporate governance practice.
Accrual Anomaly in Indonesia (Empirical Study of Companies Registered in Indonesia’s Stock Exchange) Elbert Ludica Toha; Siti Nurwahyuningsih Harahap
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1162.853 KB) | DOI: 10.33312/ijar.368

Abstract

Abstract: Many studies have found a reverse correlation between the levels of accruals and subsequent abnormal stock return on the US market, which is caused by investor’s failure in predicting the future earnings using the cash and the accrual components. Investors overweight the accrual component. This relationship is considered as an anomaly since it is not a corresponding with the efficient market hypothesis, in which the investors should not overweight accrual component. This research aims to detect accrual anomalies to the companies registered in the Indonesia stock exchange. The sample used in this study is a list of companies on the Indonesia Stock Exchange with a total of companies are 121 companies. The result shows that there is accrual anomaly in Indonesia although it is slightly different from the US market.Abstrak: Banyak penelitian telah menemukan korelasi terbalik antara tingkat akrual dan pengembalian saham abnormal berikutnya di pasar AS, yang disebabkan oleh kegagalan investor dalam memprediksi pendapatan masa depan menggunakan uang tunai dan komponen akrual. Investor kelebihan berat komponen akrual. Hubungan ini dianggap sebagai anomali, karena itu tidak sesuai dengan hipotesis pasar yang efisien, di mana para investor tidak harus kelebihan berat badan komponen akrual. Penelitian ini bertujuan untuk mendeteksi anomali akrual terhadap perusahaan yang terdaftar di bursa efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah daftar perusahaan di Bursa Efek Indonesia dengan total perusahaan adalah 121 perusahaan. Hasilnya menunjukkan bahwa ada anomali akrual di Indonesia meskipun sedikit berbeda dengan pasar AS.
Audit Committee, control of Majority Shareholder and Their Impact on Audit Committee Effectiveness: Indonesia Evidence Sidharta Utama; F. Leonardo Z F. Leonardo Z
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.147

Abstract

The purpose of this study is to provide empirical evidence about the impact of audit committee composition and the control of firm governance on audit committee effectiveness (ACE), based on a survey of audit committees of publicly listed companies in the Jakarta Stock Exchange. Examining the impact of the control of firm governance by majority shareholders is interesting since the ownership structure of listed companies in Indonesia is still dominated by family ownershipThe study finds that audit committee composition has a positive impact on ACE. But, ACE is also influenced by the control of firm governance by majority shareholders. Our findings are consistent with the hypothesis that majority shareholders perceive audit committees as a threat to their control of the companies, and therefore use their power in the board of commissioners as well as directors to restrict audit committee authority, resources, and efforts.
Analisis Pengaruh Pengalaman Akuntan pada Pengetahuan dan Penggunaan Intuisi dalam Mendeteksi Kekeliruan. Sri Sularso; Ainun Na’im
The Indonesian Journal of Accounting Research Vol 2, No 2 (1999): JRAI May 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.33

Abstract

-
Pengaruh Ketepatwaktuan Publikasi Laporan Keuangan Terhadap Kandungan Kualitas Informasi Laba Akuntansi di Pasar Modal Indonesia made gede wirakusuma
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.195

Abstract

The main objective of this research is to investigate the effect of timeliness on the information quality of accounting earnings. In addition, the study also examines the effect of  timeliness differences on the information content of accounting earnings. I use two measures of timeliness: absolute timeliness and relative timeliness. Absolute timeliness is defined as (1) the length of reporting delay since the reporting date of financial statement and (2) the length of reporting delay since the date of the report signed by the independent auditor but it is still under the time allowed by the authority (BAPEPAM). On the other hands, relative timeliness is defined as (1) the difference between the length of reporting delay of current and previous report, or (2) weighted scores of the difference between the length of reporting delay of current and previous report.  The length of reporting delay is measured by the number of day toward the deadline date set by market authority (BAPEPAM).  Thus, the higher the number of day toward the deadline means that firms publish their report more timely. Using 122 company’s audited annual financial statement from the period of 2003 to 2005, the study shows that timeliness, particularly absolut timeliness, is positively associated with the information quality of accounting earnings suggesting that delaying publication of financial report will decrease the quality of information content. In addition, the study also finds that consistent with previous studies, other factors such as risk, market to book value, capital structure, and size together determine the quality of information of accounting earning. The result of the study should be of interest to the market authority, BAPEPAM in particular, to put efforts to increase the value relevance of accounting information by increasing the timeliness.
Determinants of Individual Taxpayers’ Compliance in Indonesia: A Meta-Analysis Okta Handayani; Theresia Woro Damayanti
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.95 KB) | DOI: 10.33312/ijar.332

Abstract

Abstract: This research presents a meta-analysis towards 31 studies regarding the tax compliance in Indonesia from 2010- 2015. This study examined the influence of the tax's service quality, tax knowledge, taxpayer awareness, tax socialization, tax sanctions and attitudes of taxpayers to the taxpayer compliance in Indonesia. The purpose of this study is to strengthen the findings of previous research that the dependent variable is affecting taxpayer compliance in Indonesia. Used meta-analysis, this study obtained empirical evidence that all the dependent variables are the quality of tax services, tax knowledge, taxpayer awareness, tax socialization, tax sanctions and attitudes of taxpayers positively affects the taxpayer compliance of individuals in Indonesia.Abstrak: Penelitian ini menyajikan meta-analisis terhadap 31 penelitian mengenai kepatuhan pajak di Indonesia dari tahun 2010-2017. Studi ini menguji pengaruh kualitas pelayanan pajak, pengetahuan pajak, kesadaran wajib pajak, sosialisasi pajak, sanksi pajak dan sikap pembayar pajak untuk kepatuhan wajib pajak di Indonesia. Tujuan penelitian ini adalah untuk memperkuat temuan penelitian sebelumnya bahwa variabel dependen mempengaruhi kepatuhan wajib pajak di Indonesia. Dengan menggunakan meta-analisis, penelitian ini memperoleh bukti empiris bahwa semua variabel dependen adalah kualitas jasa perpajakan, pengetahuan pajak, kesadaran wajib pajak, sosialisasi pajak, sanksi pajak dan sikap wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak individu di Indonesia.
Author Indexes Redaksi IJAR
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.45 KB) | DOI: 10.33312/ijar.435

Abstract

Author Indexes  for Volume 20, 2017
Earnings Management dalam Penawaran Saham Perdana di Bursa Efek Jakarta Tatang Ari Gumanti
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.57

Abstract

This paper examines whether issuers of initial public offerings (IPO) select accounting methods by making income-increasing discretionary accruals in the periods prior to the offering. Issuers are well motivated to increase the reported earnings given two potential reasons. First, the absence of market price information prior to the offering has made it difficult for parties involved in the new issue market, i.e., underwriter, issuers, and potential investors, to price the offering rationally. Second, this condition, coupled with the widely accepted argument that earnings performance has been the target of stock valuation for most investors in the capital market, may provide opportunity and motivation for the issuers the affect the firm’s reported earnings.Tests were conducted on 39 IPO firms that went public for the periods 1995-1997 at the Jakarta Stock Exchange. The method used to examine earnings management follows the one developed by Friedlan (1994) as has been tested in the US’ IPOs. Friedlan uses total accruals as proxy for discretionary accruals and modifies the model adjusted to account for the data limitation and specific characteristics of an IPO setting.The results show that accruals management is found in the period of two years prior to the offering. The hypotheses that the median discretionary accruals and median change of total accruals, operating earnings, and cash flow from operations are greater than zero can not be rejected. Interestingly, accruals management does not really exist in the period of one year prior to the offering. In other words, there is a weak evidence for earnings management one year prior to public offer.
The Influence of Awarenes of the Information on Tax Evasion and Moral Principle towards the Propensity of Tax Evation: an Experimental Study Ponty Sya'banto Putra Hutama
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.218

Abstract

-

Page 3 of 48 | Total Record : 478

 1   2   3   4   5 

Filter by Year

1998 2025


Reset
Filter By Issues
All Issue Vol 28, No 3 (2025): IJAR September 2025 Vol 28, No 2 (2025): IJAR May - August 2025 Vol 28, No 2 (2025): IJAR May 2025 Vol 28, No 1 (2025): IJAR January - April 2025 Vol 27, No 3 (2024): IJAR September - December 2024 Vol 27, No 3 (2024): IJAR September 2024 Vol 27, No 2 (2024): IJAR May - August 2024 Vol 27, No 1 (2024): IJAR January - April 2024 Vol 26, No 3 (2023): IJAR September - December 2023 Vol 26, No 2 (2023): IJAR May - August 2023 Vol 26, No 1 (2023): IJAR January - April 2023 Vol 25, No 3 (2022): IJAR September - December 2022 Vol 25, No 2 (2022): IJAR May - August 2022 Vol 25, No 1 (2022): IJAR January - April 2022 Vol 24, No 3 (2021): IJAR September 2021 Vol 24, No 2 (2021): IJAR May 2021 Vol 24, No 1 (2021): IJAR January 2021 Vol 23, No 3 (2020): IJAR September 2020 Vol 23, No 2 (2020): IJAR May 2020 Vol 23, No 1 (2020): IJAR January 2020 Vol 22, No 3 (2019): IJAR September 2019 Vol 22, No 2 (2019): IJAR May 2019 Vol 22, No 1 (2019): IJAR January 2019 Vol 21, No 3 (2018): IJAR September 2018 Vol 21, No 2 (2018): IJAR May 2018 Vol 21, No 1 (2018): IJAR January 2018 Vol 20, No 3 (2017): IJAR September 2017 Vol 20, No 2 (2017): IJAR May 2017 Vol 20, No 1 (2017): IJAR January 2017 Vol 19, No 3 (2016): IJAR September 2016 Vol 19, No 2 (2016): IJAR May 2016 Vol 19, No 1 (2016): IJAR January 2016 Vol 18, No 3 (2015): IJAR September 2015 Vol 18, No 2 (2015): IJAR May 2015 Vol 18, No 1 (2015): IJAR January 2015 Vol 17, No 3 (2014): IJAR September 2014 Vol 17, No 2 (2014): IJAR May 2014 Vol 17, No 1 (2014): IJAR January 2014 Vol 16, No 3 (2013): IJAR September 2013 Vol 16, No 2 (2013): IJAR May 2013 Vol 16, No 1 (2013): IJAR January 2013 Vol 15, No 3 (2012): IJAR September 2012 Vol 15, No 2 (2012): IJAR May 2012 Vol 15, No 1 (2012): IJAR January 2012 Vol 14, No 3 (2011): IJAR September 2011 Vol 14, No 2 (2011): IJAR May 2011 Vol 14, No 1 (2011): IJAR January 2011 Vol 13, No 3 (2010): IJAR September 2010 Vol 13, No 2 (2010): IJAR May 2010 Vol 13, No 1 (2010): IJAR January 2010 Vol 12, No 3 (2009): IJAR September 2009 Vol 12, No 2 (2009): JRAI May 2009 Vol 12, No 1 (2009): JRAI January 2009 Vol 11, No 3 (2008): JRAI September 2008 Vol 11, No 2 (2008): JRAI May 2008 Vol 11, No 1 (2008): JRAI January 2008 Vol 10, No 3 (2007): JRAI September 2007 Vol 10, No 2 (2007): JRAI May 2007 Vol 10, No 1 (2007): JRAI January 2007 Vol 9, No 3 (2006): IJAR September 2006 Vol 9, No 2 (2006): JRAI May 2006 Vol 9, No 1 (2006): JRAI January 2006 Vol 8, No 3 (2005): JRAI September 2005 Vol 8, No 2 (2005): JRAI May 2005 Vol 8, No 1 (2005): JRAI January 2005 Vol 7, No 3 (2004): JRAI September 2004 Vol 7, No 2 (2004): JRAI May 2004 Vol 7, No 1 (2004): JRAI Januari 2004 Vol 6, No 3 (2003): JRAI September 2003 Vol 6, No 2 (2003): JRAI May 2003 Vol 6, No 1 (2003): JRAI January 2003 Vol 5, No 3 (2002): JRAI September 2002 Vol 5, No 2 (2002): JRAI May 2002 Vol 5, No 1 (2002): JRAI January 2002 Vol 4, No 3 (2001): JRAI September 2001 Vol 4, No 2 (2001): JRAI May 2001 Vol 4, No 1 (2001): JRAI January 2001 Vol 3, No 2 (2000): JRAI May 2000 Vol 3, No 1 (2000): JRAI January 2000 Vol 2, No 2 (1999): JRAI May 1999 Vol 2, No 1 (1999): JRAI January 1999 Vol 1, No 2 (1998): JRAI May 1998 Vol 1, No 1 (1998): JRAI January 1998 More Issue