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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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Does Comprehensive Income Predict Future Cashflow Better Than Net Income? Bayu Setyawan Suprayogi; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.469

Abstract

This study examines the ability of net income and comprehensive income in predicting future cash flows on publicly listed companies in Indonesia Stock Exchange. Further, this study also compares the ability of net income and comprehensive income in predicting future cash flows. Based on the sample of 1,735 firm-year observations of Indonesian listed companies for the financial years of 2011-2016, the result shows that both net income and comprehensive income have a significant relationship with future cash flows. However, we find that comprehensive income does not have a better capability than net income in predicting future cash flows.
The Information Disclosure Strategy of Single versus Multiple Benchmarks in Earnings Announcements Sri Wahyuni; Jogiyanto Hartono; Supriyadi Supriyadi; Ertambang Naharto
The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.377

Abstract

Abstract: This study is aimed to test the impact of single versus multiple benchmarks earnings information disclosure strategy towards financial users’ behavior in estimating future earnings. The study is important because it links behavioral aspects between the ways of providing and using earnings information based on multiple reference point theory of psychology. Using experimental factorial mix design 2x3x2 with 58 investor and non-investor participants, the result indicates that earnings disclosure strategy of single versus multiple benchmarks influences participant's judgments. Specifically, the multiple benchmarks are more effective than a single benchmark used to estimating future earnings. This finding is consistent with some priors studies of Schrand and Walther (2000), Krische (2005),  Han and Tan (2007) and Wahyuni and Hartono (2010, 2012, 2014). Abstract: This study is aimed to test the impact of single versus multiple benchmarks earnings information disclosure strategy towards financial users’ behavior in estimating future earnings. The study is important because it links behavioral aspects between the ways of providing and using earnings information based on multiple reference point theory of psychology. Using experimental factorial mix design 2x3x2 with 58 investor and non-investor participants, the result indicates that earnings disclosure strategy of single versus multiple benchmarks influences participant's judgments. Specifically, the multiple benchmarks are more effective than a single benchmark used to estimating future earnings. This finding is consistent with some priors studies of Schrand and Walther (2000), Krische (2005),  Han and Tan (2007) and Wahyuni and Hartono (2010, 2012, 2014).  
“Truth Vs. Slack Inducing” Paradox: How Does Compensation Scheme Mitigate Social Pressure on Budgetary Slack? Aryan Danil Mirza. BR; Maria Paramastri Hayuning Adi
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.474

Abstract

This research aims to examine the role of the compensation scheme in mitigating the negative impact of social pressure on the creation of budgetary slack. There are not clear phenomenon, how can compensation methods with pressure (penalty) actually be better able to reduce budgetary slack compared to compensation methods without penalty? This research contributes by validating the role of truth inducing and slack inducing compensation scheme in order to mitigate the budgetary slack through the perspective of expectancy theory. Results from experimental study among 56 undergraduate accounting students showed that obedience pressure tends to encourage individuals to create budgetary slack compared to while they experience pressure from the peers (H1). Another finding from this research is the tendency of individuals to create budgetary slack tends to be lower when they accept the slack inducing compensation mechanism than truth inducing (H2). These indicate that slack inducing compensation scheme is better used than truth inducing in mitigating the creation of budgetary slack. Different level of risk faced by the individual, especially in the absence of fines or sanctions if the budget target is not reached, give different impact on individual. Our research provides practical implication when individuals get stressed, compensation schemes are less effective in minimizing the effect of social pressure on the creation of budgetary slack.  
National Culture, IFRS Convergence, and The Accounting Quality: Evidence from EAGLEs Countries Anisah Novi Karunia; Atika NurFauzia; Nur Zahra Yulitaningtias
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.462

Abstract

This study aims to evaluate the influence of national culture on the relationship between IFRS convergence and accounting quality of companies in Emerging and Growth Leading Economies (EAGLEs) countries. This study uses measurements of accounting quality: earnings management, timely loss recognition, and value relevance. Cultural factors are measured using Gray's (1988) measurements. The sample in this study were 14 countries with a total of 6,832 observations in the 2012-2018 period. The data in this study used secondary data obtained from the Osiris Database. The results of this study provide evidence that accounting quality in EAGLE countries is positively related to the level of IFRS convergence, especially in earnings management and timely recognition of losses. This shows that IFRS convergence can reduce earnings management and improve the timely recognition of losses. Other results in this study, cultural factors, especially on the value of conservatism, partially support the relationship of IFRS convergence and accounting quality, while the value of secrecy is not support. Keywords: IFRS convergence, accounting quality, national culture, accounting standards, EAGLEs countries
Determinants of Employee Whistleblowing Intentions in Indonesia: Applying Theory of Planned Behavior Nurul Mustafida
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.476

Abstract

This study examines the effect of factors in the theory of planned behavior on whistleblowing intentions which are moderated by perceived organizational support. This study uses an online survei method with 155 samples of company employees. The research data are analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach, which used a measurement model and a structural model. The result shows that attitude and perceived subjective norms significantly and positively affect whistleblowing intentions. However, perceived behavioral control does not significantly affect whistleblowing intention due to fear of retaliation for the act of fraudulent financial reporting. Furthermore, the result indicates that perceived organizational support strengthens the positive relationship between attitude and perceived subjective norms with whistleblowing intentions, but does not have a moderating effect on the relationship of perceived behavioral control with whistleblowing intentions. This result implies that organizational support can encourage employees to enforce organizational rules and ethics. Besides, it shows employee’s feel valued and cared for in the organization so that it has positive implications, namely high commitment to the organization.
The Impact of Abusive Supervision and Locus of Control on Budgetary Slack Fitri Mareta; Aldini Nofta Martini; Aryan Danil Mirza. BR
The Indonesian Journal of Accounting Research Vol 24, No 2 (2021): IJAR May 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.531

Abstract

Previous research has shown that budgetary slack behavior is motivated by external factors based on employee preferences or internal factors. Abusive supervision and locus of control are two aspects that have the potential to be the cause of budgetary slack creation. This research aims to investigate the impact on the propensity of individuals (abusive supervision and locus of control) to execute budgetary slack. Furthermore, this research also explores the role of the individual locus of control through abusive oversight of the tendency to handle budgetary slack. Until now, no research has been conducted to investigate the role of the individual locus of control in reaction to abusive supervision that facilitates budgetary slack activity. This research used a 2 x 2 experimental method among 51 Accounting master students as participants to test the hypothesis. The findings show that the tendency to create budgetary slack is not significantly influenced by abusive supervision, whereas the locus of control has a major impact on the tendency to generate budgetary slack. Furthermore, it was also found that the propensity to create budgetary slack is influenced by interaction of abusive supervision and locus of control. In an attempt to reduce employee budget discrepancies, this analysis contributes empirically and theoretically by being the framework for consideration in the company.
Quality Management Practices and Quality Performance: A Thematic Analysis of Indonesia’s Health Service Provider Amanda Acintya
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.440

Abstract

Preceeding literature indicates that service organizations are lagging behind their manufacturing firms in terms of the effective deployment of Total Quality Management (TQM) practices aimed to achieve operational and strategic goals. Given the paucity of TQM researches in service and Non-for-Profit organization, the objective of this study is for our research object to shed some light on the current TQM practices of and their relation to the company’s quality performance. service organizations. A thematic analysis is used to develop the constructs of QM practices. TQM is divided into two themes which are Infrastructure or “Soft” Quality Management (QM) Practices and Core or “Hard” QM Practices. The former one stresses on the human aspects whereas the latter is on the methods and business techniques. Each theme will be further broken down into its subthemes which have correlation with quality performance based on past researches. The paper derives its primary insights from in-depth interviews with the employees of a university’s health service provider in Indonesia. It analyses inductively the employee’s perspectives of QM practices implemented in the organization.  This qualitative research confirms causal models suggested by past quantitative studies and depict the organization’s enthusiasm in implementing TQM practices and how those improve organization’s quality performance. This study illustrates considerably small theoretical-practical gap of QM practices that is on the supplier relationship. More importantly, this study underscores the differences in TQM implementation practices due to some industry‐specific factor.
Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance I Made Pradana Adiputra; Edy Sujana
The Indonesian Journal of Accounting Research Vol 24, No 1 (2021): IJAR January 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.515

Abstract

This study aims to provide empirical evidence about the influence of misfit management control systems (levers of control) with organizational culture will negatively affect the financial performance of LPDs. This study uses a survey method (questionnaire) based on a sample of 149 LPD units in Buleleng Regency with purposive sampling criteria. The research respondents were all three LPD officers (penyarik, pemucuk and petengen) and one staff each from the credit and accounting department.. The research hypothesis suggests that each organizational culture orientation, namely clan, adhocracy, hierarchy and market shows a fit (through misfit values) with levers of control (belief, boundary, diagnostic and interactive control system) has a negative effect on LPD financial performance. The analysis technique uses OLS regression residual approach to testing the research hypothesis. The results showed that the hierarchical culture was able to have a fit (a small misfit value) with a management control system (levers of control) to influence the financial performance of the LPD.
The Effect of Debt Policies, Profitability, Managerial Ownership Structure, and Liquidity on Dividend Policy Zainuddin Zainuddin; Okfita Andaresta Mananohas
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.483

Abstract

This study aims to determine the effect of debt policy, profitability, managerial ownership and liquidity on dividend policy on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used in this study was purposive sampling, which is the process of taking samples based on certain predetermined criteria. The number of samples in this study amounted to 60 observations. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that 1). Debt policy does not affect dividend policy; 2). Profitability has a positive effect on dividend policy; 3) Managerial ownership has no effect on dividend policy; and 4) Liquidity has no effect on dividend policy.  Keywords: Debt policy, profitability, managerial ownership, liquidity and dividend policy
Author Indexes Redaksi Ijar
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.542

Abstract

Author Indexes for Volume 22, No. 3 2019

Page 38 of 49 | Total Record : 485

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