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 485 Documents
 38   39   40   41   42 
Author Indexes Redaksi Ijar
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.544

Abstract

Author Indexes for Volume 23, No. 3 2020
Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia Irana Hertiningtyas; Andi Ina Yustina
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.503

Abstract

This study aims to identify the ranking of taxation ethical issues regarding the frequency of occurrence and importance based on tax professionals' perspectives. Additionally, this study also examines the ethical climate of tax professionals in their practice. Questionnaires were distributed through a web-based survey and seminar. One hundred and sixty-seven useable questionnaires with a 29% respondent rate were analyzed. The results showed that tax avoidance is perceived as the most critical and frequent issue in Indonesia. Comparing the top 10 rankings of importance and occurrence issues, eight issues are added in both of the rankings, such as continuing to act, reporting position, tax audit, loophole seeking, tax minimization, technical competence, supervision of audit, and tax avoidance. The results also demonstrated that the examining professionals' ethical climate through peer reviews revealed that tax professionals have been living in an environment that they considered ethical, even though they believe that many opportunities exist for them to do unethical actions.
Relationship Analysis of Eco-Control, Company Age, Company Size, Carbon Emission Disclosure, and Economic Consequences Ambarwati Ambarwati; Dody - Hapsoro; Crescentiano Agung Wicaksono
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.487

Abstract

The purpose of this study is to examine the effect of eco-control on carbon emission disclosure and to examine the effect of carbon emission disclosure on economic consequences. Companies used as samples are oil, gas and coal companies in in non-Annex 1 member countries which data are available in the Osiris database. The observation period begins at the commencement of Kyoto Protocol commitment to date or from 2013 to 2016. Data analysis technique used in this research is Partial Least Square method using WarpPLS 4.0 application. Test results show that eco-control positively affects carbon emissions disclosure. Furthermore, carbon emissions disclosure positively affects trading volume and negatively affects bid-ask spread and share price volatility. This study has implications for governments and companies. Governments can change the rules to make carbon emission disclosure as mandatory disclosure for companies that have the potential to generate carbon emissions. Companies that have environmental concerns and disclose carbon emissions will gain legitimacy and a positive response from stakeholders.
Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism Ni Wayan Rustiarini; Agus Wahyudi Salasa Gama; Desak Nyoman Sri Werastuti
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.535

Abstract

One of the determinants of conservatism is the characteristics of the board of directors. Several studies have examined the relationship between board characteristics and accounting conservatism. Nonetheless, previous empirical findings show heterogeneous and inconclusive results. This study aims to prove the role of board characteristics, namely board size, board female, and board overconfidence, in accounting conservatism. This study also explores the role of institutional ownership in moderating the board characteristic relationship and accounting conservatism. This research was conducted on 123 manufacturing companies for three observation periods, namely 2017-2019. The sampling method used purposive sampling. The data analysis technique used is Partial Least Square. The test results prove that board size and board female increase accounting conservatism, while board overconfidence reduces conservatism. The study results also indicate that institutional ownership can strengthen the relationship between board size and board female to accounting conservatism. Contrary, institutional ownership failed to moderate the relationship between board overconfidence and accounting conservatism.
Readiness Analysis of Data Analytics Audit Implementation in Inspectorate General of the Ministry of Finance: An Indonesian Case Alvan Chaqiqi; Agung Nugroho
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.513

Abstract

Organizations including public sector organizations are required to utilize data optimally. Unfortunately, only 9% of organizations in the world use data analytics properly (Meulen and McCall, 2018). The Ministry of Finance has a lot of potential data and is the only internal control organization in Indonesia that has initiated the audit data analytics scheme on the roadmap in 2019. This study aims to measure the readiness of audit data analytics implementation reviewed from general to specific. To achieve this objective, this study conducted using qualitative method where the informants were selected based on purposive sampling involving 20 speakers consisted of auditor, supporting unit, auditee, and expert. This study use main model from Gürdür et al. (2019) based on the synthesis of the research study of Schuh et al. (2017) about Industry 4.0 Maturity Index. Then, this model has been elaborated to generate 4 categories, 8 aspects, and 15 criteria. These categories consist of resources readiness, information system readiness, culture readiness, and organizational readiness. The results show that [1] Generally, Ministry of Finance Inspectorate General has resources readiness at high level and other categories at medium level. [2] Specifically, based on two biggest process in Inspectorate General, namely tax audit and financial statement review, show that tax audit have a high level of resource readiness, and the others at a medium level, meanwhile the financial statement review has a high level of resources readiness and information system readiness, and the others at a medium level. [3] Gaps are caused by challenges both from internal and external organization.
The Value Relevance of Sustainability Reporting: Comparison between Malaysia and Indonesia Stock Market Nanies Putri Halimah; Alfiana Irsyanti; Lutfi Rohmah Aini
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.502

Abstract

This study aims to investigate whether information content on sustainability reporting has a significant association with listed companies share price. We also assess the difference effect of sustainability reporting adoption in the mandatory and voluntary context in developing countries, particularly in Malaysia and Indonesia for several reasons provided. The final sample was 43 firms in Indonesia and 57 firms in Malaysia. The data in this study used secondary data obtained from Thomson Reuters Datastream. To examine our hypothesis, we apply regression model. The result of this study provide evidence that information on sustainability reporting has significant association with firm’s price. This shows that sustainability reporting is relevant because it can makes a differences in users decision and is measured reliably enough to be reflected in value of equity. Other result in this study, the value relevance of sustainability reporting is stronger in Malaysian stock market rather than in Indonesian stock market.
Subject Indexes Redaksi Ijar
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.545

Abstract

Subject Indexes for Volume 23, No. 3 2020
Financial Restatement Period: Internal and External Auditing Mechanism Elfina Astrella Sambuaga; Chelsea Chen; Jeanette Yovanka; Kristina Fransiska
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.519

Abstract

The purpose of this study is to empirically scrutinise the effects of audit quality, audit report lag, and audit committee characteristic towards the length of financial restatements. The population analysed in this study involved companies listed on the Indonesia Stock Exchange from 2016 to 2018. Purposive sampling technique was employed in this research, and the total sample was 153 observations. Multiple regression analysis indicates that audit quality, audit report lag, and audit committee characteristic are statistically significant toward the length of financial restatements. The audit committee characteristic and audit report lag compress the length of financial restatements, while the audit quality extends the length of financial restatements. 
Cultural Orientation and Reporting Channels: Experimental Study of Whistleblowing Intentions Romaito Situmeang; Intiyas Utami; I Gede Cahyadi Putra
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.493

Abstract

Individualism refers to personal interests while collectivism refers to collective interests. Formal and informal reporting channels are accesses to report wrongdoings. This research aims to test the causality effect between cultural orientation and whistleblowing intention. The second objectives is to test the causality effect between reporting channel to whistleblowing intention. The third objectives is to examines the interaction effect between cultural orientation and reporting channel to whistleblowing intention. These research use 2x2 between subjects’ factorial design. The manipulation of this research is cultural orientation (individualism and collectivism) and reporting channels (formal and informal). The subjects in this research are accounting students of two private universities in Central Java and Bali. The variable measured is whistleblowing intention. The results of the main effects test show that the cultural orientation has an effect on the intention to complain about fraud. The testing of other main effects shows that the reporting channel has an effect on the whistleblowing intention. Testing the interaction effect shows that cultural orientation influences the intentions of whistleblowing intention depending on the reporting channels provided.
A Decade of XBRL Research in Accounting in Indonesia: A Literature Study Saragih, Arfah Habib; Soraya, Andini; Hendrawan, Adang
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.522

Abstract

XBRL research in Indonesia has only begun to show its existence after a decade of the presence of this technology, which is around 2010. This phenomenon in Indonesia has motivated researchers to look at the history of the development of XBRL research as a subarea of accounting in Indonesia in bibliographic form over a period of one decade. Researchers are trying to describe the development of XBRL research in Indonesia and review the possible potential for XBRL research in Indonesia in the future. XBRL research topics in Indonesia are divided into four areas, namely its influence on business, adoption, technology development, and XBRL education. Based on the results of the review, XBRL research in Indonesia is still limited in using empirical research with quantitative methods. This study could be a relevant illustration of how the adoption of XBRL technology in developing countries such as Indonesia. This comprehensive literature review could enrich the knowledge thus inspiring other countries which may be at the same stage as Indonesia in adopting this technology in the business environment.

Page 40 of 49 | Total Record : 485

 38   39   40   41   42 

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 2025 Vol 28, No 1 (2025): IJAR January 2025 Vol 27, No 3 (2024): IJAR September 2024 Vol 27, No 2 (2024): IJAR May 2024 Vol 27, No 1 (2024): IJAR January 2024 Vol 26, No 3 (2023): IJAR September 2023 Vol 26, No 2 (2023): IJAR May 2023 Vol 26, No 2 (2023): IJAR May - August 2023 Vol 26, No 1 (2023): IJAR January 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