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INDONESIA
Indonesia Auditing Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032596     EISSN : 29643643     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 94 Documents
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Tor-determining factors for the existence of a management risk committee in banking in Indonesia Meilisa Anggraini
Indonesia Auditing Research Journal Vol. 10 No. 3 (2021): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to identify the existence of a Risk Management Committee on banking in Indonesia. This Study uses the determinants of the existence of the Risk Management Committee which are independent commissioners, board size, auditor reputation, complexity and size of the company. The data used in this study is data banking on the Indonesia Stock Exchange (IDX) from 2009 to 2011. The sample collection used purposive sampling and resulted in 91 sample banks as a final sample. In this study using logistic regression analysis. The results of this study state that independent commissioner, board size, auditor reputation and complexity have no significant relationship with the existence of the Risk Management Committee. And the size of the company has a positive and significant relationship with the existence of a Risk Management Committee.
Brand loyalty analysis of stie Indonesia banking school students Undang Sundara
Indonesia Auditing Research Journal Vol. 10 No. 4 (2021): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research is being conducted to find out the level of loyalty of the students of the Indonesia Banking School (IBS) Jakarta in every level of brand loyalty dimension. This research was also conducted in order to find out whether there were differences in loyalty levels between junior students (class of 2007 and 2008) and senior students (class of 2004, 2005 and 2006) or not. Based on this research, there are some results that can be concluded. In the switcher dimension, students of IBS are included in the high loyalty category with the score of 3.67 (range 3.401 – 4.200). In the habitual buyer dimension, students are included in the low category with a score of 2.09 (range 1.801 – 2.600). In the satisfied buyer dimension, the students are included in the medium category with a score of 3.21 (range 2.601 – 3.400). In likes the brand dimension, the students have an average score of 3,400 and are included in the medium category (range 2,601 – 3,400). In the committed buyer dimension, students of IBS are included in the medium category with the average score of 3.09 (range 2.601 – 3.400). The test of hypothesis shows that in both brand loyalty as a whole and it's detailed analysis of every dimension, there is no significant difference in loyalty level in junior and senior students in IBS. This statement can be proven with the independent sample T-test output, which has a bigger score in the significant score rather than it's alpha (0.05). The test of hypothesis shows that in both brand loyalty as a whole and it's detailed analysis of every dimension, there is no significant difference in loyalty level in junior and senior students in IBS. This statement can be proven with the independent sample T-test output, which has a bigger score in the significant score rather than it's alpha (0.05). The test of hypothesis shows that in both brand loyalty as a whole and it's detailed analysis of every dimension, there is no significant difference in loyalty level in junior and senior students in IBS. This statement can be proven with the independent sample T-test output, which has a bigger score in the significant score rather than it's alpha (0.05).
Analysis of Average Stock Prices and Average Liquidity of Shares Before and After a Stock Split on the Indonesian Stock Exchange 2002-2007 Period Gilang Jatnika Barnas
Indonesia Auditing Research Journal Vol. 10 No. 3 (2021): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This paper is going to explain the effect of stock split to stock price and stock liquidity. The objective of stock split is to make the stock in the optimum trading range. By doing a stock split, the demand for stock will increase so that trading volume will become liquid. After the stock split, the stock price will be higher than before if a positive signal about a better condition of management performance has been proven. This research aims to find the effect of stock split to stock price and stock liquidity of companies which did stock split in Indonesian Stock Exchange in the period 2002-2007. Based on paired sample t test, the result is shown that there is a significant difference between the mean of stock price before and after stock split. It is shown by the increasing stock price. Based on the TVA test
Factors influencing customer loyalty to internet service provider users of FirstMedia in Jakarta Merdeysa Hadiatama
Indonesia Auditing Research Journal Vol. 10 No. 4 (2021): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this research is to find out what factors have a significant influence on customer loyalty in Internet Service Provider First Media users in Jakarta. For testing the validity from that hypothesis it's needed related data from Customer's opinion. Data explored based on one judgment and worker opinion from 185 respondents. The result of data analyze by Multiple Regression test shows that Ŷ = -2,336 + 0,066X1 + 0,149X2+ 0,047X3+ 0,030X4+ 0,390X5, Service Quality variable ( X1) t has calculated 3,516, Customer Satisfaction variable (X2) t calculate 2,480, Corporate Image variable (X3) t calculate 0.64, Price Perception variable (X4) t calculate 0.370, Switching Cost variable (X5) t calculate 5.449. By using a significant level of alpha (5%) hence all variables in this research are statistically significant. Coefficient of determination (adjusted R2) 0.563, this thing means that independent variables can explain about dependent variables equal to 56.3%. The F statistic test shows 48,486, it means that the independent variable influences customer loyalty in Internet Service Provider First Media users in Jakarta. Based on research by Multiple Regression test, it can be concluded that the variables of Service Quality, Customer Satisfaction, Corporate Image, Price Perception and Switching Cost influence both individually and simultaneously.
Analysis of financial ratios before and after acquisition made at pt bank xyz tbk period 2001-2008 Marse Dwi Karina
Indonesia Auditing Research Journal Vol. 10 No. 4 (2021): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research concerns about the financial performance analysis that was measured using the ratio of banking finance (CAMEL) at the time before and after the acquisition was carried out to PT XYZ during the period 2001 to 2008. The aim in this research was to know whether being gotten by the significant difference and to see factors that could influence the change of financial ratios performance before and after being carried out by the acquisition to PT XYZ. The independent's variable included CAR, ATTM, APB, NPL, PPAPAP, PPPAP, ROA, ROE, NIM, BOPO and LDR. There are two stages of analysis that is the descriptive analysis and the analysis of statistics with used paired sample t-test with the level of the significance of 5%. The results of the descriptive analysis showed that APB, NPL, ROA, ROE, BOPO, and LDR did not show results that were better than before the acquisition. The results of statistics showed that the difference that was significant before and after the acquisition was carried out in CAR, PPPAP, ROE, NIM, and LDR. Based on the results of the analysis indicated that this acquisition did not yet produce synergy as well as the impact that was better for PT XYZ, this could be caused by their strategy that was aggressive to carry out thedevelopmentor the expansion of efforts.
Analysis of internal determinants of profitability of regional development banks lia Asria
Indonesia Auditing Research Journal Vol. 10 No. 4 (2021): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

In creating a good economic system has to be supported with a solid, healthy and profitable banking system. Within the banking system, profitability is an important influence on the performance of a bank because it describes the effectiveness level of funding management that is collected from people. One step done by the government and people in improving financial stability and banking was first identified the internal determination factors that can be used as a guide in banking performance improvement so that the result achieved the target. Regional Development Bank is the research object chosen for this research. This research will give some answers to what internal factors significantly influence the profitability of Regional Development Banks. The collected data was the financial report quarterly from 23 BPDs that were taken as samples of the research. While the method used to analyze the data was the linear regression method with F and t tests. From the analysis of the results of the method it can be concluded that the management expenses, liquidity and capital factors have a significant influence on banking profitability both simultaneously and partially.
The effect of implementing corporate governance studies on manufacturing companies listed on the IDX in the 2008 period on disclosure of social responsibility Larisa Rahman
Indonesia Auditing Research Journal Vol. 10 No. 4 (2021): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The objectives of this research observed the influence of corporate governance implementation on corporate social responsibility disclosure. Management ownership, independent board of commissioners, audit committee, and external auditors are used as proxies for corporate governance, with firm size and leverage as control variables. Corporate social responsibility disclosure as a dependent variable. The population in this study is 138 manufacturer companies, which are listed at Indonesian Stock Exchange in 2008 based on Indonesia Capital Market Directory, such us basic industry & chemicals, miscellaneous industry, and consumer goods industry. The sample was taken using the method of purposive sampling and those meeting the selection criteria were also taken. The criteria are listed companies at the Indonesian Stock Exchange in 2008 whose annual reports disclose CSR activities and can access at the Capital Market Reference Center (CMRC). The sample used was from 84 manufacturer companies. This study observed three categories of corporate social responsibility disclosure items from Hackston & Milne (2006) research. These categories are environment, product, and linkage in community. The results indicate that only an external and firm size auditor has a significant positive influence on the disclosure of corporate social responsibility. On the other hand, the percentage of management ownership, the proportion of independent commissioners, audit committees, and leverage failed to show its significant effect.
Effect of working capital efficiency, liquidity, and solvency on the profitability of automotive industry companies and their components listed on the Indonesian stock exchange in 2004-2008 Isthi Pinasthika
Indonesia Auditing Research Journal Vol. 11 No. 1 (2022): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to determine the effect of working capital efficiency, liquidity and solvency on company profitability in food and beverage companies listed on the Indonesia Stock Exchange. The research design is casual associative research. The research population is all food and beverage companies listed on the Indonesia Stock Exchange in the 2004-2008 period. The sampling technique used was purposive sampling. The population data for the study were 15 companies and a sample of 14 companies was obtained. The independent variables in this study are working capital efficiency, liquidity and solvency. The dependent variable in this study is company profitability. The data analysis method used is correlation, regression, determination, t test and F test with a significant level of 0.05. Based on the results of the analysis using multiple correlation tests on the relationship between working capital efficiency, liquidity and solvency on company profitability with an R square value of 0.433, this shows a fairly strong influence. The multiple linear regression equation in this study is formulated as Y = -80.823 + 3.259 WCT + 12.988 CR - 0.013 DER + e, working capital turnover and currentratio has a positive effect and the depth to equity ratio has a negative effect with constant assumptions. Regression analysis produces an adjusted R² of 0.406 or 40.6%
The influence of the implementation of corporate social responsibility (csr) on the financial performance of Indonesian banks Grescela Nova Natalia
Indonesia Auditing Research Journal Vol. 11 No. 1 (2022): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Nowadays, Corporate Social Responsibility (CSR) has drawn the attention of the international community (not only from developed countries but also from developing countries). This is shown by many attempts to implement a sustainable CSR concept at international level, with good responses from developing countries. This is related to problems such as global warming, depletion of the ozone layer, and pollution that threatens the sustainability of society and the environment and eventually dangers the perpetuation of human life. Hence, it is appropriate for companies to have social responsibilities. But, unfortunately, to implement CSR in a company needs a high cost. This has become one of the obstacles for a company management that has tended only to pay attention to their financial performance to adopt CSR in their business strategy. The purpose of this research is to gather an empirical evidence of CSR influence in Indonesia BUMN's bank 2001-2008's at company financial performance which is measured by Return On Equity (ROE). The data used is the allocation of CSR costs at BUMN's banks in Indonesia and the calculation of the ROE ratio for the period of year 2001 to 2008, what is got from the financial statements of each bank. Analysis with simple regressions shows that CSR has a significant effect on ROE
Going concern and audit opinion: studies on banking companies on the Indonesian stock exchange for the period 2003-2008 Handoyo estdwinanto
Indonesia Auditing Research Journal Vol. 11 No. 1 (2022): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The primary aim of this study is to investigate the usefulness of the bankruptcy prediction model for assessing going concern to help the auditor issue better going concern opinion. The model bankruptcy prediction firm for banking industry characteristic Model bankruptcy prediction proxed by three general financial ratios; capital ratios, risk financial ratios, and Z-score Altman ratio in Indonesia have been taken from the previous research of Bank Indonesia. The samples of this study are public commercial banks listed in JSX (Jakarta Stock Exchange) for the year 2003 to 2008. There are 114 samples which are collected by pooled data method and the samples are selected with purposive sampling method. Binary logistic regression SPSS version 15 tool used as aim for analyzing. The results show that capital ratios are effective for assessing going concern to predict the issuance of going concern opinion. Both univariate analysis and multivariate analysis show that 5 variables are significant. For the rest, financial risk ratios have 3 variables are significant and Z score Altman ratios have 1 variables are significant.

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