AJAR (Asian Journal of Accounting Research) (e-Journal)
The Asian Journal of Accounting Research (AJAR) provides a forum for international researchers to publish original articles of high-quality research findings which contribute to academic literature and practice. AJAR welcomes a wide range of methodologies in all aspects of accounting and finance in developing countries, with a majority in Asia. The scope of AJAR includes, yet not limited to: - Accounting information system - Asset pricing - Auditing and financial accounting - Behavioral accounting and finance - Corporate finance and governance - Digital accounting and finance - Financial markets and institutions - International accounting and finance - Islamic accounting and finance - Management accounting - Market microstructure - Public sector accounting - Taxation The journal is administered by the Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. This journal is associated with the Airlangga Accounting International Conference (AAIC).
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<![CDATA[Transparency of local government in Indonesia ]]>
<![CDATA[I Made Pradana Adiputra]]>;
<![CDATA[Sidharta Utama]]>;
<![CDATA[Hilda Rossieta]]>
<![CDATA[ Asian Journal of Accounting Research Volume 3 Issue 1 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-07-2018-0019
<![CDATA[The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia.The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis.The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia.The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.]]>
<![CDATA[The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable ]]>
<![CDATA[Mayang Mahrani]]>;
<![CDATA[Noorlailie Soewarno]]>
<![CDATA[ Asian Journal of Accounting Research Volume 3 Issue 1 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-06-2018-0008
<![CDATA[The purpose of this paper is to determine the direct influence of the mechanism of good corporate governance (GCG) and corporate social responsibility (CSR) on financial performance as well as through earnings management as a mediating variable.The data used in this research are secondary data involving 102 companies listed on the Indonesian Stock Exchange for the period 2014. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 5.0.The results show that the mechanism of GCG and CSR has a positive effect on financial performance as well as the CSR on financial performance.The results also show partial mediation of earnings management on impact of GCG mechanisms on financial performance and full mediation of earnings management on impact of CSR on financial performance.]]>
<![CDATA[The relationship between cash holdings, investment opportunities and financial constraint with audit fees ]]>
<![CDATA[Mohammad Mohammadi]]>;
<![CDATA[Behzad Kardan]]>;
<![CDATA[Mahdi Salehi]]>
<![CDATA[ Asian Journal of Accounting Research Volume 3 Issue 1 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-07-2018-0016
<![CDATA[The purpose of this paper is to investigate the relationship between cash holdings, investment opportunities and financial constraint with audit fees in Iran.In order to collect data, all manufacturing companies listed on the Tehran Stock Exchange are used to test the hypotheses during 2008–2015. Panel data and combined data regression model were used for data analysis. Tests were performed using R statistical software.The results obtained from the statistical analysis of research hypotheses indicated that there is a significant relationship between cash holdings and audit fees. Furthermore, the relationship between cash holdings, financial constraints and audit fees was significant. In addition, there was no significant relationship between cash holdings, investment opportunities and audit fees.The current study employed a unique topic in terms of a developing country, and the results may give strength to other developing nations.]]>
<![CDATA[Determinant factor of the quality of financial statements and performance of the government by adding contextual factors ]]>
<![CDATA[Nirwana]]>;
<![CDATA[Haliah]]>
<![CDATA[ Asian Journal of Accounting Research Volume 3 Issue 1 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-06-2018-0014
<![CDATA[The purpose of this paper is to re-test the determinant factors of the quality of financial statements and performance of the government by adding contextual factors, such as personal factor, system/administrative factor and political factor, that may affect the quality of financial statement information and performance of the government. Personal factor is proxied to the competencies that affect the quality of financial statements and performance. Social administrative factor is proxied on the regulations and presentation of quality financial statements.The analysis unit in this study was conducted at the organizational level. The research object was in South Sulawesi Province. This was a descriptive and verificative research with survey technique. Based on the objectives of the research, this is an explanatory research. The research method used was explanatory survey with quantitative approach. The population of this research was proxied to the Regional Unit Organization (Organisasi Perangkat Desa) which compiled the financial statements in South Sulawesi Provincial Government consisted of 803 units of Local Government Agencies (Satuan Kerja Perangkat Daerah). The purposive sampling technique was chosen under the following criteria: the regional government whose financial statement has been audited by Badan Pemeriksa Keuangan; the regional government whose financial accountability report has been evaluated by Indonesia’s Agency for Financial and Development Supervision (Badan Pengawasan Keuangan dan Pembangunan). In line with the criteria mentioned above, the minimum samples required for 26 observations/indicators are 5×26=130 respondents. The sample size met the minimum sample requirement of 5 for each group (cell) (Hair et al., 2006, p. 112).Personal factors competence affects the financial statements quality. The high personal factors competence will affect on the high financial statements quality. System/administration factors regulation affect the financial statement quality. The high system/administration factors regulation will affect on the high financial statements quality. Political factors affect the financial statements quality. The high political factors will affect on the high financial statements quality. Personal factor competence has no direct effect on the performance. The high personal factor competence will not affect the high or low of the performance. However, there is a significant indirect effect between personal factor competence on performance through the financial statements quality which means that higher personal factor competence will lead to higher performance through financial statements quality. System/administration factor regulation is not directly affects the performance. The high system/administration factor regulation will not affect on the high or low of the performance. However, there is a significant indirect effect between system/administration factor regulation on performance through the financial statements quality which means that higher the system/administration factor regulation will lead to higher performance through financial statements quality. Political factors is not directly affects the performance. The high political factors will not affect the high or low of the performance. However, there is a significant indirect effect between political factors on performance through the financial statements quality which means that the higher the political factor, it will leads to higher performance through the financial statements quality. Financial statements quality affects the performance. The high financial statements will affect on the performance.The research issues raised are the increasing public demands for the government services and accountability, while on the other hand the government is faced with the report and financial quality that are below the expectation. This issue is a national strategic issue, leading this research to aim at providing guidelines that can help the regional government to formulate operational policies and strategies of the quality improvement of financial statement and performance of the regional government.]]>
<![CDATA[Independence, professionalism, professional skepticism ]]>
<![CDATA[Agus Widodo Mardijuwono]]>;
<![CDATA[Charis Subianto]]>
<![CDATA[ Asian Journal of Accounting Research Volume 3 Issue 1 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-06-2018-0009
<![CDATA[The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced.This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0.The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant.The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.]]>
<![CDATA[The usage of green building concept to reduce operating costs (study case of PT. Prodia Widyahusada) ]]>
<![CDATA[Felix Novendra Tjenggoro]]>;
<![CDATA[Khusnul Prasetyo]]>
<![CDATA[ Asian Journal of Accounting Research Volume 3 Issue 1 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-06-2018-0005
<![CDATA[The purpose of this paper is to emphasize green building concept usage and its effect on operating costs and uses Grha Prodia, a building with a green concept owned by PT. Prodia Widyahusada.This research will test whether Grha Prodia could earn Leadership in Energy and Environmental Design (LEED) certification based on the aspects that it has and it will also compare the operating costs of Grha Prodia with Prodia Tower. The two main theories used in this research are cost and green building.The result of this research is Grha Prodia is considered as a green building and it could earn LEED certification if the current aspects are continuously implemented and maintained.Moreover, it can fulfill all prerequisite credits in each criterion and further enhance it by fulfilling optional credits in all criteria available. Grha Prodia is also able to demonstrate lower operating costs than a regular building, with 63 percent less water usage and 53 percent less electricity usage.]]>
<![CDATA[Board leadership structure and earnings quality ]]>
<![CDATA[Chinedu Francis Egbunike]]>;
<![CDATA[Augustine N. Odum]]>
<![CDATA[ Asian Journal of Accounting Research Volume 3 Issue 1 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-05-2018-0002
<![CDATA[One main concern and issue affecting earnings quality is the extent to which managers manipulate earnings to mislead stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers. This study builds on prior research and examines empirically the relationship between board leadership structure and earnings quality of manufacturing firms in Nigeria. The purpose of this paper is to specifically focus on four board structure characteristics: board size, composition, proportion of non-executive directors and CEO duality.Data used for this investigation were collected from secondary sources, i.e. annual reports and accounts. The study used the Pooled OLS regression model to examine the effect of the board structure on earnings management for a sample of 45 non-financial listed Nigerian companies (conglomerates, consumer goods and industrial goods firms) for the years 2011 to 2016.Based on the analysis, board size and board composition were positive and significant. However, proportion of non-executive directors was negative and significant; while, CEO duality was positive and statistically significant. It was consequently recommended that audit firms should review their audit business model and become more circumspect of their client, e.g. provide fraud assessment and checks for earnings quality. Boards should not just reflect size but rather the skills and expertise of individuals appointed to the board. Furtherance to this, the effectiveness of boards can be improved by committees and sub-committees allocation of duties.Few studies have addressed this area in the country.]]>
<![CDATA[Non-employee individual taxpayer compliance ]]>
<![CDATA[Aqmarina Vaharani Paramaduhita]]>;
<![CDATA[Elia Mustikasari]]>
<![CDATA[ Asian Journal of Accounting Research Volume 3 Issue 1 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-06-2018-0007
<![CDATA[The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance.This research uses five independent variables such as income, TP’s perception on tax penalties, law and enforcement, fair tax treatment and the use of tax money in a transparent and accountable way. The dependent variable is the compliance of individual TPs non-employees. The data used are primary data obtained from questionnaires on KPP Surabaya Rungkut and processed using a multiple linear regression method with SPSS 21.0 Software for Windows.The results show that partially income does not affect the compliance of individual TP non-employees; however, four other independent variables on the TP’s perception of penalties, law enforcement, tax treatment and the use of tax money simultaneously had a positive effect.All independent variables had a positive effect on compliance by individual TP non-employees on KPP Surabaya Rungkut.]]>
<![CDATA[Malaysian evidence supporting theoretical integration of roles of non-executive directors ]]>
<![CDATA[Hairul Azlan Annuar]]>
<![CDATA[ Asian Journal of Accounting Research Volume 3 Issue 1 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-07-2018-0020
<![CDATA[The purpose of this paper is to investigate the role of independent non-executive directors (INEDs) in Malaysian public listed companies (PLCs), other than the control role prescribed by agency theory and reformatory documents such as the Malaysian Code of Corporate Governance.A qualitative research design, consisting of face-to-face interviews with 27 company directors of Malaysian-owned PLCs, was instigated.The interviews revealed that INEDs do more than just monitor their executive counterparts. Apart from the control role, INEDs of Malaysian companies provide a conduit for mitigating uncertainties in the environment and perform invaluable services to the host companies.This research utilized interviews. Generalizations may be an issue when interviews are used as the method of inquiry. Also, the sample is not random as access to many of the interviewed directors depended on recommendations. In addition, respondents were consciously selected in order to obtain various board positions that include independent and non-independent directors.There are limited studies using qualitative research design in investigating INEDs’ performing other roles apart from the control role of the board in developing countries. Many of previous studies and literature in this area of corporate governance were predominantly based upon experiences of western economies.]]>
