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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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Analysis of Relationship between Effectiveness of Internal Control System and Audit Opinions on Local Government Financial Statements Indra Kesuma; Irwan Taufiq Ritonga
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.497

Abstract

This study aims to analyse and to describe relationship between effectiveness of internal control system (ICS) and audit opinion of the Audit Board (the AB) of the Republic of Indonesia on Local Government Financial Statements (LGFS). In addition, this study also aims to explain the consideration of ICS effectiveness in the process of formulating audit opinion. This study uses an explanatory sequential mixed method. This study uses a different approach compared to previous research by considering materiality factors in assessing effectiveness of ICS. Sample of this study is fifty four local government in Indonesia. Analytical tools used include content analysis, correlation analysis, mean difference tests, and textual data analysis.  Content analysis is performed on fifty four ICS Audit Reports year 2017, correlation analysis utilizes Somer’s d and Kendall’s tau c, and mean difference test analysis uses Kruskal Wallis. Meanwhile, textual data analysis is carried out on the results of interviews with nine auditors from three AB representative offices in Java. Results of this study show that effectiveness of ICS has a strong and positive relationship with audit opinion on LGFS. In addition, average score of ICS effectiveness is different for each group of LGFS audit opinion. This fact shows that the AB has considered ICS effectiveness in formulating audit opinions. Results of interview show that pattern of relationship between effectiveness of ICS and audit opinion is indirect. The AB considers effectiveness of ICS in the phase of determining audit planning materiality rate and in the phase of analyzing impact of ICS findings on the fairness of LGFS. Implication of this results is that the government should revise audit regulations by removing ICS effectiveness as one of factors that must be considered in the formulation of audit opinion because ICS effectiveness  and audit opinion are not directly related.
Financial Distress Prediction: The Ownership Structure and Management Agency Cost Maya Indriastuti; Indri Kartika; Naila Najihah
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.514

Abstract

This research aimed to predict the financial distress through ownership structure and management agency cost. The ownership structure was tested by managerial ownership and institutional ownership. Meanwhile, the management agency cost was tested by administrative cost ratio. The population of this research were all companies listed in Indonesia Sharia Stock Index year 2016-2018 by using purposive sampling technique. Based on the criteria that have been determined, the total samples were 129 companies. The analysis of the data in this research used logistic regression analysis. The results showed that institutional ownership has a significant negative effect towards the financial distress. Despite, the managerial ownership and management agency cost have a insignificant negative effect toward the financial distress.
Financial Management, Organizational Commitment and Legislative Role on the Implementation of Good Governance at Village Governments Yesi Mutia Basri; Leidia zurni Arfendi; Nur Azlina
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.517

Abstract

This study aims to analyze the effect of village financial management, organizational commitment, and the role of legislative on the implementation of good governance in village governance in Siak Regency. The population in this study was the village government in Siak Regency, amounting to 122 villages, with respondents consisting of the village head, village secretary, head of finance, and village heads and village representative councils. The sampling technique in this study was proportional stratified random sampling, with a total sample of 27 village governments, with a total of 108 respondents. The data analysis method in this study is multiple regression analysis with the Statistical Package for Social Science (SPSS) v.25 program. The results of this study indicate that village financial management, organizational commitment and the role of the legislative have a positive and significant effect on the implementation of good governance. The results of this study provide input to village governments, especially to take strategic steps in order to improve governance in their villages so that good governance can be achieved.  
Earning Management Actions and Conditional Revenue as Managerial Efforts to Maintain Bond Rating Andriawan Andriawan; Ignatius Roni Setyawan
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.484

Abstract

The purpose of this study is examine the analysis of factors affecting Bonds rating of non-financial companies listed on Indonesia Stock Exchange for the period 2012-2016. Sample was selected using purposive sampling method amounted to 30 companies. Data processing techniques using multiple regression analysis what helped by SPSS program. The result of this study shows that partially company’s size, company’s growth, and auditor size have significant influence on bonds rating, while the earnings management have no significant effect on bonds rating. This result supports the Heintz (2017) study that management will think twice about earnings management when rating bonds. This is based on the principle of transparency in corporate governance that the actual company's performance will better reflect the company's position as a good bond issuer. However, this study shows that company’s size, company’s growth, and auditor size have a significant effect on bonds rating respectively. This result proves once again that in determining the bond rating, the factor of firm size, growth and auditor size are very important factors in bond rating. Without having to do earnings management then if the company has good size, growth and auditors size related then it will also be good to bond ratings according to the criteria of these rating providers.
Subject 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.543

Abstract

Subject Indexes for Volume 22, No. 3 2019
Everyday Life of Accounting Disclosure – Exploring Home Accountants’ Practices in Indonesia Wahyudi, Imam
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.494

Abstract

Abstract: The study intends to identify the accounting practices used at home –budgeting, record keeping and the use of the information for decision making related to home affairs.  Exercising exploratory research, this study using accounting academics as well as accounting practitioners as informants. Data are collected mostly from informal interviews and a focus group discussion with ten informants. All of them are peer and close friends of the researcher. The analysis is conducted manually by tracing all interview transcripts and comparing the transcripts with secondary data from the informants. The study found that accounting practices at home tend to be dominated by financial management that focuses on cash flow management. Budgeting and record keeping are addressed mostly to manage cash flows in order to avoid deficit and to make long-term investment.
The Effect of Individual and Organizational Factors on Internal Auditors’ Moral Courage Supriyadi Supriyadi
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.495

Abstract

This research examines the effect of individual and organizational factors on internal auditors' moral courage to report fraud. The variables of individual factors – namely self-efficacy and resilience – and organizational factors – namely independence of the internal auditor's function and perceived audit committee support – are estimated to have positive effects on internal auditors' moral courage. With a multiple regression model based on questionnaire data from 59 respondents of internal auditors, this study found a positive effect of resilience, the independence of the internal auditor's function, and perceived audit committee support variables on the auditors' moral courage. However, the self-efficacy variable has a marginal negative effect on auditors' moral courage. This negative effect is thought to occur because of the nature of the self-efficacy variable as an individual variable. In contrast, the nature and type of internal audit assignments are a group task, so group solidarity can weaken self-efficacy due to a decrease in confidence to control situations and conditions independently. This study fills a gap in the internal auditor behavior literature by examining the causal effects of individual and organizational factors on the auditors' moral courage. The use of a parsimony multiple regression model involving relevant independent variables developed on a theoretical basis to test the causal effects is the methodological contribution of the study. Finally, this is the first study that measured the independence of the internal auditor's function by combining three critical aspects of an internal audit's authority, namely reporting, recruitment, and budgeting for the Indonesian context.
Income Tax and VAT Issues Concerning Lease after IFRS 16 Convergence in Indonesia Prianto Budi Saptono; Ismail Khozen
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.538

Abstract

This paper aims to analyze Income Tax and Value Added Tax issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. This paper's data collection is through in-depth interviews with informants such as an IAI accounting standards board, lecturers and academics, and Directorate General of Taxes official. We also use secondary data to enrich the analysis. We conclude that the tax authorities need to make tax policies that can provide legal certainty. As a complement, the new tax regulation needs to accommodate a more precise direction of the policy. Among the three available options, we see that realization taxation is more appropriate for the Indonesian situation than mark-to-market or hybrid taxation. To narrow the practical gap between accounting and tax, we recommend that tax authorities initiate a discussion with relevant stakeholders to prevent potential tax disputes in the coming years. Some issues that tax authorities need to notice are withholding tax issues when the lessee records interest expenses and transfer issues when the lessor recognizes a right-of-use asset.
Off-Balance Sheet Analysis Toward Risk-Adjusted Performance Ignatia Ryana Widyatini; Raymundo Patria Hayu Sasmita
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.508

Abstract

Abstract: Off balance sheet is an activity undertaken by a financial institution, but not seen or recorded on the balance sheet because such activities do not cause or involve ownership of assets and the issuance of debt instruments (Saunders & Cornett 2003). Off Balance Sheet activities can be obtained through income derived from non-interest income. The off balance activity is initiated by the banking industry with the aim of creating diversification in obtaining optimal bank's returns. This study aims to investigate the effect of revenue diversification from off balance sheet activity toward Bank’s risk-adjusted performance. This research was conducted in several Commercial Banks in Indonesia. The data collection was based on purposive sampling and statistically analysed using Eviews version 9.2. The results of this research showed that revenue diversification from off balance sheet activity bears positive effects toward Commercial Bank’s risk-adjusted performance in Indonesia. Off balance sheet activity was measured by non-interest income reported in the income statement..  Keywords: off-balance-sheet, diversification, risk-adjusted, non-interestAbstrak— Off balance sheet adalah aktivitas yang dilakukan oleh institusi keuangan namun tidak nampak pada neraca karena aktivitas ini tidak menyebabkan dan melibatkan kepemilikan asset serta tidak menimbulkan penerbitan hutang (Saunders & Cornett 2003). Pendapatan dari aktivitas Off Balance Sheet dapat diperoleh melalui pendapatan yang berasal dari pendapatan-non bunga. Aktivitas off balance sheet dimulai oleh industri perbankan dengan tujuan menciptakan diversifikasi dalam memperoleh pengembalian bank yang optimal. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh diversifikasi pendapatan yang timbul dari aktivitas off balance sheet terhadap tingkat pengembalian berbasis risiko pada industri perbankan. Penelitian ini dilakukan di beberapa bank umum di Indonesia. Pengumpulan data berdasarkan purposive sampling dan dianalisis secara statistik menggunakan Eviews versi 9.2. Hasil penelitian menunjukkan bahwa diversifikasi pendapatan dari aktivitas off-balance sheet berpengaruh positif terhadap kinerja yang disesuaikan dengan risiko pada perbankan di Indonesia. Aktivitas off Balance sheet diukur melalui aktivitas yang menimbulkan pendapatan non-bunga yang dilaporkan pada laporan laba rugi. Kata Kunci: off-balance-sheet, diversifikasi, risiko, non-bunga
Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index Naomi Clara Situngkir; Dedik Nur Triyanto
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.486

Abstract

Misstatements and concealment of facts about the value of accounts in the financial statements indicate a fraudulent financial reporting. As a result, financial information is irrelevant and misleading. The purpose of this study was to analyze the fraud pentagon theory in detecting fraudulent financial reporting using the fraud score model of companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2014-2018. The results showed financial stability, external pressure, nature of the industry, effective monitoring, change in auditors, total accruals, change in directors, the proportion of independent commissioners, frequent numbers of CEO's picture and family firms simultaneously affect the fraudulent financial reporting. Partially, financial stability and Family firms have a positive effect, external pressure and total accruals have a negative effect, and the nature of industry, effective monitoring, change in auditors, change in director, the proportion of independent commissioners, and frequent number of CEO's picture have no effect on fraudulent financial reporting. Based on the results of the research, fraud pentagon theory can be used to minimize the occurrence of fraudulent financial reporting that may be done by the company by ensuring the fairness of a financial report and assessing the risk of fraud by taking into account all aspects, especially on asset change ratios, debt ratios, accounts receivable ratios, percentage of independent audit committees change in auditors, changes in directors.

Page 39 of 49 | Total Record : 485

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