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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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Capital Structure and Board Characteristics in Firm Performances of Indonesian LQ45 Companies Saarce Elsye Hatane; Felicia Wiyono; Josua Tarigan
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.477

Abstract

This study aims to examine the effects of capital structure, and board diversities toward the performance of the company measured through ROCE and EVA spread. The study is conducted on companies from various industries that are listed on the Indonesia Stock Exchange (in the LQ45 index) and published an annual report for 7 years from 2010 to 2016. Capital structure management and board diversities must be well managed so that the company can sustain and secure its position in the market in order to maximize shareholders’ wealth, which becomes a new corporate paradigm for the company. This study observes a total of 588 annual reports comprising of 84 companies from various industry over a period of 7 years. Total debt to total asset ratio is used for capital structure measure as an independent variable. Gender diversity and education levels diversity are be used to measure board diversities as the moderating variables and firm performances are assessed through ROCE as accounting profit measure and EVA spread as the market-based. There are three control variables, namely, sales growth, firm size and firm age. There are eight hypotheses to be tested in this study. The results of this study are quite diverse. Debt to total assets has significant negative impacts on ROCE and EVA. Gender diversity has no significant effect on ROCE but has a negative one on EVA. The diversity in education level also has no significant impact on ROCE but has a significant positive effect on EVA. Diversity in the educational background has a significant negative effect on ROCE but has no significant influence on EVA.
Auditor Switching: New Evidence from Indonesia Yenny Wati
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.464

Abstract

The purpose of this research is to determine the direct influence of KAP size, company size, audit delay, audit tenure, previous year’s audit opinion, opinion shopping, financial distress, audit fee, company growth on auditor switching as well as through going concern audit opinion as a mediating variable. The data used in this research are secondary data involving 104 manufacturing company listed on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study were analyzed using partial least square and carried out with the help of sotfware WarpPLS 5.0. The results show that KAP size, company size, audit delay, audit tenure, financial distress has a negative effect on auditor switching. Previous year’s audit opinion, opinion shopping, audit fee, company growth, going concern audit opinion has a positive effect on auditor switching. KAP size, company size, audit delay, audit tenure, previous year’s audit opinion, audit fee has a negative effect on going concern audit opinion. Opinion shopping, financial distress, company growth has a positive effect on going concern audit opinion. The result also show partial mediation of going concern audit opinion on impact KAP size, company size, audit delay, audit tenure, opinion shopping, financial distress, audit fee, company growth on auditor switching. Full mediation of going concern audit opinion on impact of previous year’s audit opinion on auditor switching. Our findings provide new empirical evidence supporting the profession's arguments that mandatory audit partner rotation is costly to multiple stakeholders, including clients, auditors, and investors.
The Analysis of Entrepreneurial Leaders on Local Government Performance: Indonesian Evidence MAHMUDI MAHMUDI
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.228

Abstract

This study examines the difference of performance between local governments led by entrepreneurs and non-entrepreneurs. The purpose of this study is to examine whether local governments led by entrepreneurs have better performance compared to non-entrepreneurs in terms of local government's revenue (Pendapatan Asli Daerah/PAD) growth, economic growth, level of poverty, and Human Development Index. The sample of this study consists of 102 local governments in West Java, D.I. Yogyakarta, Central Java, and East Java. The data was classified into two groups based on the background of local government leaders; 35 of them were categorized as entrepreneur and 67 werecategorized as non-entrepreneur. The two-sample Mann-Whitney U test is used to analyze the data. This study provides evidence that the performance between local governments led by entrepreneurs and nonentrepreneurs is significantly different. Local governments led by entrepreneurs on average have better performance, measured by PAD growth, economic growth, poverty, and HDI, compared to non-entrepreneurs.
The Implementation of Accounting Conservatism Principles Devi Permatasari; Ahmad Rudi Yulianto
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.455

Abstract

This research investigates the influence of Company Growth, Investment Opportunity Set (IOS), and Managerial Ownership toward the application of accounting conservatism principles at mining companies listed in Indonesia Stock Exchange (IDX). This research used secondary data from IDX in 2014-2016. The sample of this research used purposive sampling technique. Based on purposive sampling method, the number of the samples were 21 companies. The data analysis technique used multiple linier regression analysis. The results of this research show that company growth and managerial ownership has negative influence toward accounting conservatism principle, meanwhile investment opportunity set has positive influence toward the application of accounting conservatism principle.
Evaluator Bias in Performance Evaluation of Online Transportation Driver: Empirical Study in Indonesia Lufi Yuwana Mursita
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.473

Abstract

Online transportation as a developing industry in Indonesia applies bonus-or-terminate incentives based on both objective and subjective performance evaluation. Regarding bias problems often found in the subjective evaluation, this paper aims to examine factors that influence bias in performance evaluation of the online transportation drivers. The data were collected by an online survey to users of online transportation in Indonesia using convenience sampling. Multiple regression analysis was utilized to analyze 163 data. The result shows that users of online transportation services tend to generate a biased rating, which is leniency bias. Altruism and knowledge of incentives scheme as the users’ internal factors significantly affect the biased evaluation. On the other hand, the external factors of the users, i.e., the frequency of usage and evaluation timing, do not significantly affect the biased evaluation. However, the other external factor, i.e., travel distance and duration, is found to affect the leniency bias positively. This paper concludes that more information related to the evaluation object and the inherent characteristic of an individual as the effect of collectivist national culture may lead to the generation of biased performance evaluation by the evaluator to help evaluated party avoiding penalty/termination in this competitive working environment.
Praktik Pengungkapan Modal Intelektual pada Perusahaan Publik di BEJ BAMBANG PURNOMOSIDHI
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.146

Abstract

The objective of this study is to examines the extent to which 84 listed companies are practizing intellectual capital disclosures in their annual reports, both qualitatively and quantitatively. This paper adopts Sveiby (1997) definition of intellectual capital which classified it into internal structure, external structure, and employee competence. A content analysis of 84 copies of 2001, 2002, and 2003 annual reports was carried out. The findings suggest that the incidence of voluntary disclosures of intellectual capital in company report are high qualitatively, but not quantitatively. In addition, the key components of intellectual capital are poorly understood, inadequately identified, inefficeiently managed, and not reported within a consistent framework when reported at all. The level of disclosure of intellectual capital attributes by 84 listed companies was low.
Earnings Management in the Pre and Post eXtensible Business Reporting Language Period in Indonesia Arung Gihna Mayapada; Muhammad Afdhal; Rahmi Syafitri
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.459

Abstract

This study aims to determine and analyze the impact of XBRL adoption on earnings management conducted by company management in Indonesia. Earnings management in this study is proxied by discretionary accruals. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method. The total sample of this research is 15 manufacturing companies. This research period includes the period before the adoption of XBRL (2012-2014) and the period after the adoption of XBRL (2015-2017). Hypothesis testing is done by a paired sample t-test. The results of hypothesis testing indicate that there are significant differences between the levels of earnings management in the period before and after the adoption of XBRL. These results reveal that the adoption of XBRL can limit the opportunistic behavior of management in presenting financial reporting. These results also reveal that the adoption of XBRL can improve the quality of financial reporting.
Does Intellectual Capital Matter? A Case Study of Indonesia Sharia Banks Dian Kartika Rahajeng; Nadya Zahara Hasibuan
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.475

Abstract

This study aim is to examine the impact of Intelectual Capital (IC) on financial performance in the Islamic banking sector in Indonesia. We adopt the Pulic’s value-added intellectual coefficient (VAIC™) as the widely used measurement for IC. The paper used secondary data derived from the annual reports of eleven Islamic banks from 2012 to 2016. This study uses firm size and level of risk as a control variable. We utilise the resource dependency theory as an analytical tool. The findings show that the IC does not significantly matter and influence the profitability of Islamic banks. However, the results also show a significant impact on human capital and structural capital on profitability of sharia bank. The findings can be useful as an input for the practitioners in Islamic banks in managing their investments in IC in Indonesia Islamic banks. This paper also contributes to the theory and literature by particularly the adoption of resource dependency theory to analyse the IC in Islamic banks.
The Role of Women’s Leadership in Manufacturing Companies Listed on the Indonesia Stock Exchange Ratieh Widhiastuti; Kiswanto Kiswanto; Kuat Waluyo Jati
The Indonesian Journal of Accounting Research Vol 23, No 1 (2020): IJAR January 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.461

Abstract

This study aims to determine the role of women in the board of directors in increasing company value through financial performance. The research object was all manufacturing companies listed on the Indonesia Stock Exchange in 2017. The sampling technique used purposive sampling on condition that the company had a board of directors and a female commissioner and did not experience a loss during the observation year. The research data used secondary data in the form of annual financial statements which were downloaded through the official website of the Indonesia Stock Exchange (IDX). Hypothesis testing used WarpPLS analysis. The results showed that the presence of women on the board had a negative impact on financial performance, financial performance had a positive and significant effect on company value, and the presence of women on the board had a significant negative effect on company value through financial performance.
Pengaruh Manajemen Laba Terhadap Biaya Modal Ekuitas (Studi pada Perusahaan Publik Sektor Manufaktur) WIWIK UTAMI
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.155

Abstract

The objectives of the research is to find out empirical evidence of the influence of earnings management on cost of equity capital.The population of this study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. There were 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering annual financial report during 2001–2002. Earnings management were measured by ratio of working capital accruals with sales, and cost of equity capital was estimated by Ohlson model. The research hypotheses were tested using multi regression with beta risk and size as control variables.The results of this research show that (1) earnings management had positive significant influence on cost of equity capital, and (2) sensitivity analysis of earnings management proxy show that ratio of working capital accruals with sales is the best proxy compared with Healy model, modified Jones model and Jones Model.

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