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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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Elements of Financial Statements: Usefulness in Investment Decisions Brazendra Nath Roy
Indonesia Auditing Research Journal Vol. 12 No. 3 (2023): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v12i3.186

Abstract

Elements of financial statements are the main sources of financial information of a corporation to the external users. The main objective of the study is to measure the usefulness of the components of the financial statements in investment decisions to investors. A well designed questionnaire regarding the usefulness of the components in the decision making was provided among the investors living in the northern part of Bangladesh. Only 74 investors provided their opinion through online platform. Then the data is analyzed using descriptive statistics, cornbach alpha, correlation and measures of association. After analyzing the result of the study, it is found that financial statements have a significant influence on several investment decisions of the investors. The result of study will encourage investors to use the information contained in the financial statements for fruitful investment decision. It is tried to discover the real scenario of usefulness of the financial statements to the investors as if the study covers only a limited area of Bangladesh
Adoption of Audit Management System within Audit farms in Bangladesh Mahbuba Husnat Medha; Mehzabul Hoque Nahid; Mahreen Naadia
Indonesia Auditing Research Journal Vol. 12 No. 3 (2023): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v12i3.197

Abstract

This study aims to understand the challenges of adopting an audit management system in Bangladesh from the perspectives of audit firms. These challenges are also mapped to different contexts within the technological-organizational-environmental (TOE) framework. The authors conducted 10 semi-structured interviews with managers in different audit firms in Bangladesh. The authors used a qualitative exploratory approach by applying coding and thematic analysis to arrive at findings and conclusions. The study's most important finding was the identification of environmental variables as a major driver of adoption. This research has uncovered previously unrecognized elements, such as the need for a professional and regulatory environment conducive to auditing and the value of having access to an Audit Management System in many languages. This research adds to the existing body of knowledge by, among other things, highlighting novel moderating elements of the Theory of Excellence (TOE) Framework. This approach goes beyond the typical auditing focus on the person to include the company and has seen little use in the academic literature. In addition, various audit businesses are analyzed from the vantage point of a developing nation. However, much of the research done so far is Western-centric and focuses on big auditing companies. Whereas earlier research focused on surveys, the semi-structured interviews used in this study allow for a more thorough investigation.
Internal Auditing and Institutional Performance of Local Governments in Ghana Anthony Egyir Aikins; John Victor Mensah
Indonesia Auditing Research Journal Vol. 12 No. 3 (2023): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v12i3.204

Abstract

Local governments are required to add value to the public good. Internal auditing is a mechanism used to monitors operations of local governments to provide quality municipal services. However, poor delivery by local governments has necessitated this paper to examine the link between internal auditing and institutional performance of four selected local governments in the Central Region of Ghana. Using interpretivism philosophy and in-depth interview design, purposive sampling procedure was used to select 12 key informants to provide primary data using interview guide. The key informants were two internal auditors, two Metropolitan, Municipal, and District Co-ordinating Directors, four Chairpersons of Audit Committees, three District Auditors, and one Regulator at national level. Secondary data were also collected from various documents through library search. Data were analysed manually using content analysis and pattern matching. The study revealed that the internal auditing carried out did not enhance performance of the selected local governments as they did not perform the day-to-day functions to expectation and sanctions were not applied to perpetrators of irregularities in operations. The performance of local governments is supposed to be enhanced if internal audit recommendations are implemented by management and perpetrators of irregularities are sanctioned.
Impact of Liquidity and Solvency Ratios on Financial Performance: A Comprehensive Analysis Haldane Blessing; Gryglewicz Sakouvogui
Indonesia Auditing Research Journal Vol. 12 No. 3 (2023): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v12i3.208

Abstract

This research delves into the critical analysis of liquidity and solvency ratios and their profound impact on a company's financial performance. The study seeks to explore the relationship between these ratios and their influence on short-term liquidity and long-term solvency, ultimately contributing to decision-making processes for businesses and investors. Through a quantitative approach and cross-sectional design, the research evaluates data sourced from financial statements, annual reports, and databases. It employs statistical techniques, including correlation analysis and regression models, to interpret the relationships between liquidity and solvency ratios and financial indicators. The research also uncovers industry-specific variations in these ratios to provide tailored insights for various sectors. The findings highlight the significance of these ratios in assessing a company's financial health. Strong liquidity ratios, such as the current and quick ratios, were associated with improved short-term financial stability. Simultaneously, lower debt-to-equity ratios and higher interest coverage ratios signaled stronger long-term financial stability. These interrelated ratios were crucial for both businesses and investors, guiding strategic financial planning, risk management, and investment decisions. The practical implications of these findings demonstrate the significance of maintaining balanced liquidity and solvency positions. These insights provide practical guidance for businesses in formulating financial strategies, managing risks, and enhancing investor confidence. For investors, the findings empower more informed decision-making, fostering risk assessment and portfolio diversification. Overall, this research contributes significantly to the field of financial analysis, offering practical implications for businesses and investors. The implications of liquidity and solvency ratios are instrumental in shaping the financial landscape, allowing for more informed, resilient, and strategic decision-making processes for stakeholders in the financial sphere.
Analyzing the Impact of Financial Leverage on ROE and EPS in the Property and Real Estate Sector Vina Winda Sari; Jacobides Ozdagli; Serpell Rufus Knudsen
Indonesia Auditing Research Journal Vol. 12 No. 3 (2023): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v12i3.209

Abstract

This research investigates the intricate relationship between financial leverage and two key financial performance indicators, Return on Equity (ROE) and Earnings Per Share (EPS), within the property and real estate industry. By analyzing empirical data and conducting rigorous statistical analyses, this study has unveiled significant insights into the financial dynamics and decision-making processes that govern this dynamic sector. The findings indicate a robust, positive correlation between financial leverage and ROE, reaffirming the notion that judicious employment of debt financing can amplify profitability and returns for shareholders in the property and real estate industry. However, the analysis also reveals that the impact of financial leverage on EPS is more nuanced, reflecting the multifaceted nature of per-share profitability influenced by operational efficiency, market conditions, and industry-specific dynamics. The practical implications of these findings extend to companies, investors, and policymakers within the property and real estate sector. Companies can utilize these insights to optimize their debt structures, manage financial risk, and enhance their attractiveness to investors. These insights offer a roadmap for balanced financial decision-making, enabling companies to strike the right equilibrium between leveraging debt for growth and maintaining financial stability. This research not only contributes to the existing body of literature in corporate finance but also provides industry-specific evidence, fostering a deeper understanding of financial decision-making and its consequences within the property and real estate sector. As this sector continues to evolve, the findings from this study serve as a valuable compass for well-informed and strategic decision-making, enriching our comprehension of financial dynamics and shaping the future of companies, investors, and the industry itself.
Risk management and control pitfalls of local governments in Ghana Aikins, Anthony Egyir; Mensah, John Victor; Essaw, David Wellington
Indonesia Auditing Research Journal Vol. 13 No. 1 (2024): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v13i1.215

Abstract

Globally, local governments are required to minimise risks and adopt effective and efficient control structure to enhance delivery of public services to the people. In Ghana, some local governments record risk management and control irregularities that affect public service delivery. This paper examined the components of the risk management and control structure in four local governments in Central Region of Ghana to determine the pitfalls. The study employed a qualitative design to purposively select 14 key informants to provide primary data. They were two Internal Auditors, three Co-ordinating Directors, three Chairpersons of Audit Committees, two District Auditors, one regulator from the Central Region, and three regulators at the national level. Secondary data sources were the District Auditors’ and Auditor-General’s reports and other documents related to the study. Key informant interview and document review were the data collection methods and interview guide and document review guide were the data collection instruments. Pattern matching and content analysis were employed as the main tools for analysing the primary data. Desk review was used to analyse the secondary data. The study revealed that weak composition of the Audit Committees and management bodies’ philosophy and operating style did not help the selected local governments to provide the people’s needs to expectation
Integrating Green Accounting Into Marketing Strategies For Sustainability Brand Image Among Gen-Z Consumers Hamizar, Arizal; Tubalawony, Jacsy; Yaman, Afdhal; Maruapey, Muammar W
Indonesia Auditing Research Journal Vol. 13 No. 1 (2024): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v13i1.234

Abstract

This research aims to explore how Generation Z responds to green accounting practices and its impact on brand image, as well as to formulate appropriate marketing strategies based on these findings. The research method employed is qualitative with a phenomenological approach. Data were collected through in-depth interviews, and data analysis was conducted using a thematic approach to identify thematic patterns emerging from interviews and observations. The results of the study indicate that Generation Z responds positively to green accounting practices, considering it a key differentiator in brand selection. The implementation of green accounting has a positive impact on brand image, with respondents perceiving companies adopting green accounting practices as pioneers and leaders in conducting business responsibly. Subsequently, based on the research findings, formulating marketing strategies that consider sustainability values becomes crucial in meeting the preferences and expectations of Generation Z
The Inclusion and Literation Finance on MSME performance through adoption of financial reporting standard Praptitorini, Mirna Dyah; Astohar, Astohar
Indonesia Auditing Research Journal Vol. 13 No. 1 (2024): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v13i1.241

Abstract

MSMEs must monitor their financial health by preparing financial reports according to established standards. This affects the overall performance of SMEs, which is also influenced by other developing factors such as financial inclusion and financial literacy. This research aims to investigate how the application of financial reporting standards can help regulate the relationship between financial literacy and financial inclusion on the performance MSMEs in Semarang City. A structured questionnaire was used to collect quantitative data from MSME actors in 16 sub-districts of the city of Semarang. Sampling in this study used the cluster sampling method. There are 145 data samples available. Data analysis uses multiple regression and the Sobel test to identify mediating variables. The research results show that SME performance is significantly and positively influenced by financial literacy, financial inclusion and the adoption of financial reporting standards. The adoption of financial reporting standards can improve the relationship between financial literacy and financial inclusion on MSME performance. The contribution of this research is to increase understanding of the importance of financial literacy. financial inclusion and adoption of reporting standards. Financing that meets standards affects the performance of small and medium enterprises (SMEs) in the long term
Factors influencing implementation of SAK EMKM on the preparation of MSME financial reports in Semarang City Manan, Abdul; Rahmadhani, Sari
Indonesia Auditing Research Journal Vol. 13 No. 1 (2024): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v13i1.246

Abstract

This research analyzes the factors that influence the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in preparing financial reports for MSMEs. The population in this study was 114 MSMEs in Semarang City, Central Java. The statistical analysis technique in this research uses multiple linear regression. The results of this research show that the socialization of SAK, human resource competence, understanding of accounting, and the size of MSME businesses have a significant influence on the application of SAK EMKM in preparing financial reports. Meanwhile, the perception variable of MSME actors does not have a significant effect on the implementation of SAK EMKN. The implications of the research results are important for MSME business actors in preparing good financial reports in accordance with SAK EMKM, which has a direct or indirect impact on business performance due to the presentation of accurate accounting information.
Enhancing Financial Governance: Compliance with Government Accounting Standards in Educational Institutions Khazbiika Teresia; Sezen Tirsa
Indonesia Auditing Research Journal Vol. 12 No. 4 (2023): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research investigates the implementation of government accounting standards in educational institutions and its implications for financial governance within the education sector. Drawing upon a mixed-method approach, the study examines compliance levels, challenges, and influential factors shaping the adoption and adherence to accounting regulations among educational institutions. Findings reveal varying levels of compliance, with resource constraints, organizational complexity, limited accounting expertise, regulatory complexities, and resistance to change identified as key implementation challenges. Despite these obstacles, proactive strategies and collaborative efforts among stakeholders are essential for enhancing compliance, transparency, and accountability in financial management practices. The research underscores the importance of prioritizing compliance with government accounting standards to strengthen financial governance, build public trust, and better serve the needs of students and communities. By addressing implementation challenges and fostering a culture of accountability, educational institutions can fulfill their mission of providing quality education and contributing to societal progress.

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