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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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The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable Septiana Indrawati; Dwi Asih Surjandari
The Indonesian Journal of Accounting Research Vol 25, No 1 (2022): IJAR January - April 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.581

Abstract

The purpose of this study is to examine the factors that influence earnings management practices in state-owned companies and their subsidiaries listed on the Indonesia Stock Exchange. The samples used in this study were 9 state-owned companies and subsidiaries listed on the IDX for the period 2013-2019, with a total of 63 samples. The analytical tool used to analyze the hypothesis is Eviews 11.0. The results showed that the expertise of the director has a significant positive effect on earnings management. However, director's remuneration and audit fee have no effect on earnings management. Sales growth proved unable to moderate the relationship of director remuneration, audit fees and director's expertise to earnings management. This research has important implications for building informal control over an action that will be taken by the directors through the perspective of religiosity in influencing the behavior and decisions that will be taken by the directors.
Does SAK Online Enhance The Quality of Financial Reporting? Any Eliza; Dinda Fali Rifan; Rahmat Fajar Ramdani
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.615

Abstract

The study aimed to explore the financial reporting quality of Indonesia's sharia commercial banks before and after applying SAK Online using a paired sample t-test. The qualitative characteristics measurement developed by Nijmegen Center for Economics (NiCE) was adopted to assess the financial reporting quality. The qualitative measurement comprises relevance, timeliness, comparability, faithful representation, and understandability. The finding showed an α=5% significant difference in financial reporting quality before and after applying SAK Online. However, this study was limited to 14 of Indonesia's sharia commercial banks, indicating the results could not be generalized to all industries. Since SAK Online was launched in early May 2019, there has been no study on this subject. Therefore, there is a need for further studies to describe the effectiveness of this application.
Infrastructure Spending in the Characteristics of the Regions: Towards the Achievement of Sustainable Development Goals Diana Sulistyowati; Puji Wibowo
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.622

Abstract

Abstract: Indonesia is faced with challenges by the increasing infrastructure competitiveness globally. In 2019, Indonesia's competitiveness rank declined to 72nd from 141 countries compared to the previous year (World Economic Forum, 2019). Another challenge is also depicted in achieving Sustainable Development Goals (SDGs) 9 dealing with the infrastructure as shown at two indicators that still require special attention. So far, the gaps in infrastructure development still exist in Indonesia after seeing the region's characteristics. The government also supports infrastructure development with a fiscal decentralization system through the Balancing Fund instrument. This study is aimed to analyze the effect of Owned-Source Revenues (OSR) and Balancing Fund Income on infrastructure development in Indonesia by considering infrastructure mandatory spending and aspects of regional characteristics comprise institutional status, geographical conditions, and economic structure. This study uses four-panel data regression modeling and the Generalised Method of Moment (GMM) method for analysis. The results showed that government intervention in mandatory infrastructure spending could moderate the influence of OSR and Balancing Fund income on infrastructure development. In testing based on regional characteristics, the impact of OSR and Specific Grant (Dana Alokasi Khusus/DAK) on infrastructure development is higher. It has a positive value in regions with better financial independence (urban, Java-Sumatra, and metropolitan). Otherwise, the influence of Block Grant (Dana Alokasi Umum/DAU) and Shared Nontax Revenues (Dana Bagi Hasil/DBH) on infrastructure development is stronger. It has a significant positive value in regions with a lower financial independence category (district, non-Java-Sumatra, and non-metropolitan). This research also provides novelty in an analysis of mandatory spending on infrastructure. The central government can use the results of this study to make priorities or maximize the potential of Subnational Governments (SNGs) in infrastructure development, and the ultimate goal is the achievement of the Infrastructure SDGs in Indonesia.Keywords: Infrastructure, Fiscal Decentralization, Regional Characteristics, GMM 
The Influences of Company’s Growth, Cash Flow, and Debt Default on the Acceptance of Going Concern Audit Opinions Annisa Nurbaiti; Siska Ditya Mei Yanti
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.631

Abstract

A going concern audit opinion is a modified assumption given by the auditor for a company that represents material doubts or uncertainties about its ability to continue operations. This study intends to provide empirical evidence regarding the simultaneous and partial effects of company growth, cash flow, and debt default on acceptance of going concern audit opinions in coal subsector companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling was selected using a purposive sampling technique, obtained 18 companies from 90 data that met the criteria. Hypothesis testing was carried out using descriptive analysis and logistic regression. The results showed that company growth, cash flow, and debt default simultaneously affected the acceptance of going-concern audit opinions. Partially, the company's growth does not affect the acceptance of going-concern audit opinions. Conversely, cash flow has a negative effect on receiving going-concern audit opinions, and debt default positively affects receiving going-concern audit opinions. This research is expected to provide further information regarding the factors influencing the receipt of a going concern audit opinion. These factors can be used by company management as evaluation material to avoid receiving a going concern audit opinion by paying more attention to the company's financial performance and soundness, especially cash flow and debt defaults. For investors, the research results can be used as a wiser consideration when investing in companies with poor cash flow and default status.
The Implementation of SFAS 71, Bank Equity Valuation, and the Moderating Effect of Bank Size Iman Sofian Suriawinata
The Indonesian Journal of Accounting Research Vol 26, No 1 (2023): IJAR January - April 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.648

Abstract

This study is the first that investigates the value relevance of SFAS 71 within the banking sector, especially relating to the role of the new accounting standards in reducing the problem of information asymmetry due to bank asset opacity. Using samples consisting of 41 listed banking firms from 2016 to 2020, this study shows that the empirical relationship between the initial implementation of SFAS 71 and bank equity value is inverse U-shaped or concave and that bank size has a negative moderated effect on the relationship between the initial implementation of SFAS 71 and bank equity value. These findings indicate that: (i) at low levels of retained earnings adjustments due to the initial implementation of SFAS 71, the disclosure effect brought by the new accounting standards has a positive relationship with bank equity valuation, (ii) at higher levels of adjustments beyond those previously anticipated by capital market investors, the substantial effect of the new accounting standards has a negative relationship with bank equity valuation, and (iii)  larger banks have more opaque assets and therefore suffer more significant valuation discounts due to the substance effect
Stock Information on Social Media and Stock Return Zhulvira Syafitri; Ani Wilujeng Suryani
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.653

Abstract

Information on social media, both positive and negative, can spread quickly so that it can affect the company's stock price. This study aims to determine the effect of posting on Instagram on abnormal returns. The sample used is 2,675 posts from 18 stock news accounts. Generalized Least Squares (GLS) regression is used to determine the impact of posting on Instagram on abnormal returns. The results showed that sentiment on social media had a positive effect on abnormal returns. However, there is a possibility of misinterpretation by investors and the participation of impostors, so the impact of information on social media on abnormal returns is only temporary. This study contributes to the behavioral finance literature by examining the effect of sentiment on Instagram on abnormal returns. In addition, information on social media can be utilized by investors by selling their ownership when the stock gets positive sentiment to get abnormal returns. Investors can buy stocks when there is a negative sentiment on social media because the stock price is lower than its intrinsic value, so it has the potential to increase again.
Determinants of Audit Report Lag: Evidence from Commercial Banks in Indonesia Septiani Wulandari; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.676

Abstract

This research aims to test and analyze the determinants of audit report lag. This research uses purposive sampling and includes commercial banking companies listed on the Indonesian Stock Exchange during 2017-2019. Using multiple regression analysis methods, the study found that companies have shorter ARL if they have an audit committee with members with financial expertise or are audited by auditors with industry specialization. These findings indicate that companies with an audit committee with financial expertise or those audited by auditors with industry specialization produce a shorter audit process. However, this research did not find evidence of the influence of the audit committee size, the number of audit committee meetings, and the reputation of independent auditors on ARL
Does Religiosity Matter? Experimental Research on Abusive Supervision in Budgetary Slack Creation Yenni Agustina; Yunia Amelia; Aryan Danil Mirza BR
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.641

Abstract

Abusive supervision behavior has long been a problem in the budgeting process. Its nature has been proven to damage individuals and significantly impact the corporate environment. Several studies related to Abusive supervision show evidence that individuals who experience abusive supervision tend to do Budgetary Slack. Meanwhile, religiosity, which is predicted as a personal value that can control individuals from committing acts outside the norm or harming the company, sometimes has little effect. Several studies have shown that high religiosity does not prevent individuals from taking despicable actions such as earnings management, Budgetary Slack, commitment escalation, and others. Is there anything wrong with religiosity as an individual's value? Does this occur due to variable measurement error (instrument) or method bias in sampling? Researchers tried to compare various instruments related to religiosity to obtain the most appropriate measurement, especially by photographing this phenomenon. We surveyed 83 participants using the experimental method with a 2x2 factorial design to understand how religious belief might buffer against the destructive effects of abusive supervision on budgetary slack. The results of this study are expected to be a reference (empirical evidence) related to the role of religiosity as a personal value in preventing destructive behavior of individuals, especially in the budgeting process.
Expanding Technology Acceptance Model 3 Use Innovation Diffusion Theory on Accounting Learning During Pandemic: Insight from Indonesia Kharisa Rachmi Khoirunisa; Sony Warsono; Aryan Danil Mirza. BR
The Indonesian Journal of Accounting Research Vol 26, No 1 (2023): IJAR January - April 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.656

Abstract

This study adds value to the existing limited literature on TAM 3 model by using Innovation Diffusion Theory to analyze how the intention to use Sidek Akuntamatika, a platform for online practicum learning among accounting lectures and teachers in Indonesia during the recent Covid-19 pandemic. We surveyed 150 accounting lecturers and teachers who signed up for the e-Workshop on Service, Trade, and Manufacturing Accounting and completed the corresponding online practicum. We use Structural Equation Modeling (SEM) as a data analysis method and WARP-PLS version 7.0. as the analytical tool. The findings show that people's opinions of Sidek Akuntamatika improve if the organization can demonstrate its results and its brand is viewed favorably. Then, perceived external control, self-confidence, and playfulness have also been identified as factors that precede a person's estimation of a task's difficulty. This study also found that perceived usefulness and perceived ease of use positively influenced intent to use. As the "innovation diffusion" theory would have it, compatibility is crucial in determining whether people plan to adopt the Sidek Akuntamatika. Government and stakeholders in education need to encourage learning innovations, especially to solve learning activity problems due to the Covid-19 pandemic. On the other hand, lecturers or teachers at the forefront of the transfer of knowledge in accounting learning need to pay more attention to choosing the best learning tool to enhance students' intention in studying.
Factors Affecting Quality of Accounting Information and Its Impact on Local Government Fixed Assets Management's Effectiveness: A Study on Local Government of Indonesia Dharma, Fitra; Metalia, Mega; Sembiring, Sari Indah Oktanti
The Indonesian Journal of Accounting Research Vol 26, No 1 (2023): IJAR January 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.636

Abstract

Inseparable from managing regional fixed assets is the quality of information or data utilized by each unit. The quality of accounting information in government is heavily dependent on the leadership's commitment, the effectiveness of internal control, and the execution of good governance, according to various published works; nevertheless, this must be demonstrated further. Consequently, this study aims to investigate the link and size of the influence of these three elements on the quality of accounting information and their impact on the efficacy of local government fixed asset management. In Indonesia, 34 provincial governments, 416 district governments, and 98 city governments were surveyed for this quantitative research. This study included 529 participants. The research data was gathered using a questionnaire instrument that included in-person interviews—data analysis using the Structural Equation Modeling (SEM) method with Lisrel 8.8 statistical software. The explanation of research findings is both descriptive and causally explanatory. In general, local governments in Indonesia have excellent accounting data and management of fixed assets. In carrying out local government tasks, the local government has also built an effective internal control system and excellent governance. The study's findings demonstrate that the effectiveness of internal control and the function of good governance substantially impact the quality of accounting data. Similarly, leadership commitment, the importance of good governance, and the accuracy of accounting information substantially impact the success of fixed asset management. However, internal control efficacy does not significantly impact managing local governments' fixed assets.

Page 43 of 49 | Total Record : 485

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