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Lilik Suyanti
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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 478 Documents
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Understanding the Political-Economic Impacts on Inception and Operational Effectiveness of an Audit Oversight Body: Case of an Emerging Economy Md. Atiqur Rahman; Salah Uddin Rajib; Mahfuzul Hoque
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.670

Abstract

This paper aims to analyze the impacts of the political-economic setup of an emerging economy on audit oversight arrangements introduced due to isomorphic pressure. We adopted a mixture of qualitative research methods for the study. Expert interviews and document analyses were conducted. Structuration theory and, more specifically, the institutional relational dynamics framework proposed by Dillard et al. (2004) have been utilized to understand the phenomenon theoretically. We found that the Financial Reporting Council (FRC) was established in Bangladesh in 2016 within the context attributed to relatively ineffective corporate governance in the face of international and local stakeholder pressures. Financial policymakers responded strategically to the coercive pressure from donor agencies. Deviating from global practice, the majority of government nominees instead of experts have been ensured in FRC. Moreover, instead of reactivating six existing financial regulators, the government buffered the creation of FRC for a decade. Low resources have been endowed, limiting the capacity of FRC to bring about structural changes. In line with the field-level norm, the body has already become dormant and susceptible to politicization. There are few studies on audit oversight arrangements in the least Developed Countries (LDCs). Our paper addresses a unique political-economic setup influencing the effectiveness of oversight bodies. Structuration theory assists us in magnifying the scenario further. The study can determine the actual trajectory of enhancing audit quality through the audit oversight body in LDCs. However, instead of generalizing the finding, this study can be considered a case study as LDCs are unique in various characteristics.
Identifying Representative Financial Ratios of The Indian Tyre Industry : A Principal Component Analysis Approach Jayesh Manjrekar; Akshay Dilipkumar Damani
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.632

Abstract

Financial Ratio analysis is a quintessential technique to evaluate financial statements and is widely used to interpret the performance of companies. This paper examines the application of factor analysis to financial ratios. Factor analysis is applied to investigate and find representative ratios based on different business functions and stakeholder perspectives to reduce complexities in analyzing financial performance through ratio analysis due to multiple ratios. Companies from the Indian tire industry listed on the Bombay Stock Exchange (BSE) have been selected for the study. A form of factor analysis is Principal component Analysis (PCA). From an initial set of fifty-three ratios, nine factors were generated, of which the ratios based on the highest factor loading were identified and selected as the representative ratios. Multiple regression analysis was carried out to eliminate statistically insignificant variables, which helped eliminate twenty ratios. Once again, factor analysis was deployed on the remaining variables, which generated seven factors as the outcome. Factors were named, and representative ratios were identified. Cluster analysis was performed to validate the results of factor analysis. The study shows that it is not essential to compute multiple ratios to assess the financial performance of companies.
The Moderate Effect of Good Corporate Governance on Carbon Emission Disclosure and Company Value Jhon Urasti Blesia; Enggelina Trapen; Rama Soyan Arunglamba
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.663

Abstract

This research examines the influence of carbon emission disclosure on the firm value with good corporate governance as a moderating variable. A total of 20 Indonesian energy service companies listed on Indonesia's stock exchange in 2015-2021 are analyzed using the Moderated Regression. The results show a significant positive effect between carbon emission disclosure and firm value. Despite an increase in the carbon emission disclosures following the amendment of Indonesia Financial Accounting Standards of Number 1 in 2014 about the demands of environmental disclosures, good corporate governance in these companies cannot moderate the relationship between carbon emission disclosure and firm value. This research strengthens the legitimacy theory that environmental disclosure maintains the good reputation of the companies. Investors can consider carbon emission disclosure when determining their investment decisions. Management can determine companies' policies related to carbon emission disclosures. The results of this research can be regarded as determining policies related to reducing carbon and greenhouse gas emissions in Indonesia.
Disclosure Practices of Management Discussion and Analysis: A Study on the Indian Corporate Sector Vijay Singh; Himani Singla
The Indonesian Journal of Accounting Research Vol 26, No 2 (2023): IJAR May - August 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.667

Abstract

As an emerging economy, India’s post-pandemic resilience supports this study. We scrutinize current MD&A (Management Discussion and Analysis) reporting practices by Indian firms, aligning with the 'Industry, Innovation, and Infrastructure Development' goal of Sustainability. Data was extracted from annual reports of selected listed Indian companies for the years 2016-2021. The data was analyzed using content analysis and t-tests. We found an encouraging increase in the quantity and quality of disclosures over time, even during the pandemic. However, there is a significant discrepancy with quality lagging behind quantity. These findings highlight an urgent need for improved MD&A disclosures. Managers, regulators, and organizations could use this study to identify issues and strategically direct their efforts for maximum benefits in this domain. This pioneering study assesses adherence to MD&A practices within the Indian context, extending its contribution to the accounting literature of other developing Asian economies, such as Indonesia, Malaysia, and China, where MD&A practices are still evolving.
The Moderating Effect of Loyalty on Incentive Schemes and Budgetary Slack Relationship: An Experimental Investigation Rohma, Frida Fanani; Novitasari, Inge
The Indonesian Journal of Accounting Research Vol 26, No 2 (2023): IJAR May - August 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.690

Abstract

This study examines the causal relationship between incentives scheme (subjective vs. objective) on budgetary slack. Besides, this study also identifies the moderating role of loyalty on the relationship between those two variables. This study used a 2 × 2 between-subjects laboratory experiment with 102 accounting undergraduate students as the subjects. Incentive schemes were manipulated into two types (subjective and objective), and loyalty was categorized into two (high and low). The results show that Budgetary slack tends to be higher under the subjective incentives scheme than the objective one. Also, loyalty negatively influences budgetary slack. Loyalty reduces the negative effect of incentives scheme and budgetary slack relationship. Individuals' loyalty, as one of the internal factors that encourage positive individual behavior, will result in lower slack even though they are faced with conditions that are not as desired.
The Severity of COVID-19 and Firm Market Value: How Does It Affect Firm? Ananto Prabowo
The Indonesian Journal of Accounting Research Vol 26, No 2 (2023): IJAR May - August 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.687

Abstract

This paper is prompted by the lack of relevant studies on the implication of dangerous infections of contagious diseases caused by Coronaviruses in firms in Indonesia. Therefore, the purpose of this study is to examine the effect of the severity of Covid-19 infection on the market value of firms. Research of the Covid-19 severity on firm market value is presented in this study based on quarterly information of Indonesian listed firms. By employing a generalized least squares approach, the study concluded that the severity of Covid-19 has resulted in a significant decline in the market value of firms in Indonesia. Further findings regarding cash holdings suggest that substantial cash reserves can mitigate the adverse effects of Covid-19 by acting as a cushion to absorb shocks. The outcomes of this research complement the prevailing literature on Covid-19 and the market value of firms and provide considerations for both theoretical and practical applications.
How Does Corporate Social Responsibility Disclosure Affect Firm Value: Firm Maturity and Firm Financial Risk Context Nurjanah, Intan; Arifa, Choirunnisa
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September - December 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.716

Abstract

Corporate Social Responsibility (CSR) is an activity based on altruistic reasons, but CSR disclosure also requires careful implementation consideration so that CSR disclosure becomes a tool that benefits various parties, both for different stakeholders and for the company. This study aims to examine the level of corporate maturity and corporate financial risk in moderating the relationship between CSR disclosure and firm value. The sample of this research is a non-financial company listed on the Indonesia Stock Exchange. The final sample size is 28 companies consisting of 168 observations from 2014 to 2019. The data in this study were analyzed using multiple linear regression analysis and moderated regression analysis through SPSS version 25. The results show that CSR disclosure reduces firm value in companies in Indonesia. However, the variable maturity of the company can moderate the direction of the influence of CSR on firm value from negative to positive at a significant level. Furthermore, the company's financial risk variable is also able to moderate the direction of the influence of CSR and firm value to be positive and significant. These two moderating variables are empirically important contingency factors for companies in Indonesia. This shows that the influence of CSR and corporate value is not entirely positive or negative, but is influenced by certain conditions that make CSR disclosure beneficial to all parties. This research is expected to provide an overview for company management to carry out CSR implementation through careful consideration decisions starting from planning to evaluation, to produce CSR disclosures that increase corporate value and provide value to outsiders.
Examining the Auditors’ Acceptance of Big Data Analytics Technology Platform: Evidence from Government Auditors in Indonesia Fauzan Wahyuabdi Pratama; Erna Fitri Komariyah
The Indonesian Journal of Accounting Research Vol 26, No 2 (2023): IJAR May - August 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.714

Abstract

This study examines the determinants of auditors’ acceptance of big data analytics (BDA) technology. Using the responses from 83 government auditors, we test the model built from the Unified Theory of Acceptance and Usage of Technology (UTAUT) theory and trust. The respondents are auditors who attended the BDA technology training session and have access to this technology. We utilize Structural Equation Modeling (SEM) as a data analytic method aided by SmartPLS 3 software. This study finds that three constructs in UTAUT, i.e., effort expectancy, performance expectancy, and facilitating condition, influence auditors' acceptance of BDA technology; meanwhile, one construct in UTAUT, social influence, does not influence auditors' acceptance of BDA technology. The additional construct, trust, also does not influence auditors’ acceptance of BDA technology. This study offers novelty to the literature in the context of BDA technology adoption as a current innovative technology in the auditing field. This study advises government audit agencies to develop technology that is easy to adopt, provides benefits of increased audit quality, and sufficient technical and infrastructure support.
Do Banks Conduct Earnings Management Prior to Seasoned Equity Offerings to Meet Capital Adequacy Regulation? Ricky Karunia Lubis; Risky Ainur Hardianti; Rizky Darmawan; Amrie Firmansyah
The Indonesian Journal of Accounting Research Vol 26, No 2 (2023): IJAR May - August 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.705

Abstract

The episodic financial crises in Indonesia highlighted the importance of strengthening banks’ capital to maintain financial stability. To achieve such an objective, the Financial Service Authority (OJK) issued OJK Regulation Number 12/2020, which mandates banks to meet capital standards to preserve a sound financial system. However, given the short timeframe, banks need to conduct seasoned equity offerings (SEOs) to satisfy the regulation, where they could potentially perform earnings management before the SEOs to raise optimal capital. We used secondary data derived from www.idx.co.id from Q1-2019 to Q4-2021. We use the Wilcoxon signed-rank test to examine whether there are significant abnormal LLPs between pre- (2019-2020) and post-regulation (2020-2021), suggesting that bank managers conduct earnings management before SEOs through their discretion over LLP items. We also use a correlation test to investigate the association between earnings management and LLPs. Our study finds that bank managers engage in earnings management before SEOs to meet the capital adequacy regulation, given the short timeframe from the regulator. We also find a strong correlation between earnings management and LLPs. The study results suggest that bank managers engage in earnings management, regardless of whether it is income-increasing or income-decreasing, before the SEO period in response to the capital adequacy regulation through their use of discretion over LLP items.
A Study of Efficacy of Information Systems and Performance Accountability in Governmental Agency Ritchi, Hamzah; Irawan, Andi; Adrianto, Zaldy; Aprilianisa, Wina
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September - December 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.680

Abstract

This study aims at determining the efficacy of adopting the information system (IS) on performance accountability in the Indonesian government based on DeLone McLean's success model. Based on performance accountability reports being lodged by 77 ministries and institutions, 41 units responded. One hundred sixty-four respondents completed the questionnaire using purposive sampling, filling up two proportionate categories of independent and dependent variables. Path analysis was employed for the data analysis. The results confirm that quality elements as the exogenous factor, individually and together, significantly affect governmental performance accountability, satisfying the respected hypotheses. IS quality also shows a significant effect on information quality. 

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