Indonesian Journal of Accounting and Governance
The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, practitioners, and policymakers to share insights and explore the intersection of these critical fields. The journal is accredited SINTA 4. Focus Areas: Finance: Covers topics such as corporate finance, capital markets, investment analysis, financial management, and emerging financial technologies. Accounting: Includes research on financial and managerial accounting practices, taxation, and accounting information systems. Auditing: Explores external and internal auditing, assurance services, audit quality, and the role of auditing in improving transparency and trust. Taxation: Special focus is given to taxation, addressing issues such as tax policy, corporate tax strategies, tax compliance, and the impact of international tax reforms. IJAG encourages research on how taxation affects business decision-making, the relationship between tax policies and governance, and the role of taxation in economic development, especially in Southeast Asia and other developing economies. Accountability: Focuses on how organizations ensure accountability to stakeholders like shareholders, customers, and the public through ethical practices and transparency. Sustainability: Emphasizes corporate sustainability reporting, environmental and social governance (ESG), and how these practices affect financial performance and long-term success. Risk Management: Studies the identification, assessment, and management of operational, financial, and reputational risks in business. Governance: Analyzes corporate governance structures, the role of boards, shareholder rights, and the link between governance and performance.
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<![CDATA[The RELUCTANCE OF CAPITALIZING THE BORROWING COSTS: A RECENT STUDY OF RESIDENCE DEVELOPMENT IN THE PROVINCE OF JAWA BARAT ]]>
<![CDATA[Samuel Anindyo Widhoyoko]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 1 No. 2 (2017): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/ps12pw30
<![CDATA[The emerging trend of emerging business occurs due to the consciousness of society regarding to the long-term investment. Many property developers are currently being aware of creating new spaces for society, as well as preparing their company to face new era of the pricing competition of property. This research focuses on the decision of property developers in pricing decision in the scope of construction cost reporting in which the bank loan would likely affect the financial leverage, project acceleration, and selling price which result in volume of profit. Based on the applicable accounting standards (PSAK no.26), companies are tocapitalize all borrowing costs to the construction costs at the same time. Using quantitative method, this research attempts to find relationship between construction cost and borrowing cost towards stock market performance. In this study, EPS is assumed to be a parameter for stock performance measurement. The study suggests that construction costs does not impact on the stock performance in the market. On the other hand, borrowing costs give significant impact to EPS. This research also finds that in any level of rate, interest would be influencing the EPS.]]>
<![CDATA[THE EFFECTS OF TAX AVOIDANCE, BLOCKHOLDER OWNERSHIP, INDEPENDENT COMMISSIONER AND AUDIT COMMITTEE ON FIRM VALUE ]]>
<![CDATA[Meco Sitardja]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 1 No. 2 (2017): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/mwvcv419
<![CDATA[The objective (s) of this research wasanalyzing whether tax avoidance, blockholder ownership,independent commissioner, and audit committee have any influence to firm value. Thisresearchusessecondary data andpurposive samplingconsisting of 72 listed companiesin themanufacturing sector in Indonesia. The data was analysed in SPSS using multiple regression. Theresultshows that tax avoidance, institutional ownership, and independent commissionerdon’t influencesignificantly on firm value. Then, audit committee has positiveimpact on firm value.Simultaneously, taxavoidance, blockholder ownership, independent commissioner, and audit committee have significantimpact on firm value.]]>
<![CDATA[ANALISIS HUMAN CAPITAL READINESS PADA PERUSAHAAN PERDAGANGAN INDONESIA (PERSERO) ]]>
<![CDATA[Sri Handayani]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 1 No. 2 (2017): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/czprgn66
<![CDATA[This research aims to review the gaps between human capital employed and the actual needs of PT. PPI (Ltd.) in achieving the corporate objectives. The Company is built with the vision and mission that are translated into corporate actions towards the achievement of corporate goals. The company's mission must be communicated clearly to all stakeholders, especially employees, because employees play an important competency for successful mishievin. Through this study, the HR department is expected to be able to measure the contribution of human capital in the process of achieving corporate goals. The measurement is intended to allow the HR department to provide and develop competence in accordance with company requirements, to achieve corporate objectives. The results of this study conclude that the availability of human capital PT. PPI (Ltd.) only reached 65 percent. By that illustrated, the percentage of PT. PPI (Ltd.) doesn’t have the human capital needs in the achievement of company goals, so PT.PPI (Ltd.) needs a strategic initiative to address the inconsistency, which are recruitment and training on the job strategies in the company.]]>
<![CDATA[THE IMPLEMENTATION OF PSAK NO.65: A SURVEY TOWARDS FAMILY BUSINESS DOMINATION IN INDONESIA ]]>
<![CDATA[Eka Putri Pertiwi]]>;
<![CDATA[Liana Rahardja]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 1 No. 2 (2017): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/y6heqh53
<![CDATA[This study examines the factor to assess control over an investee as the implementation of PSAK No.65. The research scope is level of share ownership as assessment of rights that give an investor powerover an investee. Since most companies in Indonesia are family business, so the implementation of PSAK65 is facing the challenge to be effective or not. The research sample used is 147 companies listed inIDX as of year 2015. We measure assessing control over an investee by the fulfillment of criterionwhether shareholders either majority or minority have direct activities and controlled an investee as aboard of management. The result shows tendency of bias in implementing PSAK 65 due to Indonesia’sbusiness nature. It is found that 68% companies are heldby 11 closed related families. Still, theremaining 4 families are also “interrelated” that means far related families.]]>
<![CDATA[ANALISIS PENGARUH BIAYA OPERASIONAL PADA PERUSAHAAN PENERBANGAN NASIONAL ]]>
<![CDATA[Dheny Biantara]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 1 No. 2 (2017): DECEMBER ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/b8vmmt23
<![CDATA[Summarized Indonesian airline executive views on the reason for the cost problem in mayor airline andon the potential areas and measures of cost reduction in airline operation. Present an introductionsurvey where 3 executives from 3 Indonesian airlines were respondent. In the executive opinion the costproblem in mayor Indonesian airline is primarily due to fuel and oil pricing and money currency. Of thevarious function in airline maintenance was seen as least cost efficiency, whereas flight operation wasseen as an area with most potential for cost reduction. Indonesian airline had made route and fleetchanges after the beginning of 2011 to reduce cost, concludes from the analisys result havingprivatization would be an important step towards more efficient airline operation. Flexibility fromIndonesian airline regulatory would be very much welcome and the value chain concept to improveIndonesian airline having competitive advantage and cost leadership differentiation.]]>
