cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
The Indonesian Accounting Review
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 564 Documents
 1   2   3   4   5 
THE RELATIONSHIP BETWEEN ACADEMIC FRAUDS WITH UNETHICAL ATTITUDE AND ACCOUNTING FRAUD Laurensia Tjoanda; Pepie Diptyana
The Indonesian Accounting Review Vol 3, No 1 (2013): TIAR - January 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.212

Abstract

The attitude of being dishonest is not only done by the practitioner or an accountant, but it isalso preceded by a fraud committed by students in formal education. This unethical behaviorwould arise when the accountants violate the professional code of ethics established by theAccountants Association in Indonesia (IAI). This study aims to analyze the relationships ofattitudes toward academic dishonesty attitude toward unethical behavior and attitudes towardaccounting fraud likelihood from public accountants perspective. Vignette used to collectdata with the population of registered public accountants in IAPI. The sample covers 43public accountants who have been participating in the Congress IAI XI in Jakarta, and publicaccountants in Surabaya. It was found out that there is significant correlation betweenattitudes with academic dishonesty and attitude with unethical behavior towards attitudes ofaccounting fraud.
The effect of original LG revenue, balancing fund, and capital expenditure on LG financial performance in regencies in East Java Province Firmansyah Thalib; Diah Ekaningtias
The Indonesian Accounting Review Vol 9, No 1 (2019): January - June 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1704

Abstract

Local Government (LG) financial performance is the level of work achievement in regional finance which is assessed using the state financial system stipulated in the statutory provisions. This study aimed to examine the effect of original local government revenue, balancing funds, and capital expenditure on LG financial performance. It used the population of all regencies in East Java Province. They were taken using saturated sampling method. The secondary data consist of all audited LG financial statements of 29 regencies in East Java Province period 2013 – 2017. The data were analyzed using multiple linear regression analysis with SPSS 23. The results showed that original LG revenue and balancing funds have a negative and significant effect on LG financial performance, while capital expenditure has no effect on LG financial performance.
The effect of market-to-book ratio, asset structure, and earning after tax on the level of leverage in non-financial companies listed in Indonesia Stock Exchange 2007-2012 Rezza Arlinda Sarwendhi; Agus Samekto
The Indonesian Accounting Review Vol 4, No 2 (2014): TIAR - July 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.330

Abstract

The theory of capital structure has experienced remarkable development. This development enables companies to have many options to consider the external factors in determining various compositions of the companies debts and equities. In this study, the researcher uses theoretical basis of Market Timing Theory (MTT) introduced by Baker and Wurgler (2002). The result of this study indicates that marketto-book ratio has a negative effect on the level of company leverage. This is also proven on the factors of earning after tax and asset structure of the company. The implication of this study is that when the company obtains lower level of leverage, there will be overvalue on the stock price, and it would be the right time for the company to release the shares.
Accountability in governance: will and can traditional village-owned enterprises achieve it? Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Werang Kean
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2165

Abstract

Village-Owned Enterprise (in Indonesia commonly referred to BUMDes) has a goal to develop the economy of the village community. Wologai Tengah Vil-lage in Ende Subdistrict, Flores Regency, East Nusa Tenggara Province, Indo-nesia is one of the traditional villages that have a tourist attraction, especially in terms of traditional houses and various rituals. One of the advantages of Wologai Tengah Village is the ability of its traditional leaders (Mosalaki) and village officials to mobilize village communities. This research aims to explore the understanding of village officials and traditional leaders in realizing the village accountability and the philosophical value of local wisdom of traditional village by supporting the accountability of BUMDes. The qualitative research method was selected in this study with informants consisting of traditional leaders, village officials, government representatives, and local village communities. Data were obtained through direct interviews and Focus Group Discussion attended by resource persons related to the BUMDes. In terms of village accountability, traditional leaders and village officials have a strong will in preparing financial reports and budget of BUMDes. The problem faced in realizing village accountability is the inadequate capacity of human resources to prepare financial reports and budgets of BUMDes.
The effect of budget goal clarity, organizational commitment, accounting control, and adherence to laws on the perception of government performance of Central Lombok Regency Fathul Jawadi; H. Prayitno Basuki; Lukman Effendy
The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.850

Abstract

This research was conducted to examine the effect of budget goal clarity, organization-al commitment, accounting control and adherence to laws on the perceptions of gov-ernment performance. The respondents consists of the structural positions in a region-al government such as the chair person of a body, an agency, a division, a subdivision, and the team of government performance report of Central Lombok Regency. It used a purposive sampling method to get the respondents. They were asked to respond a set of questions in a questionnaire. Of the 90 questionnaires distributed, only 78 question-naires were valid for analysis. The data were analyzed using multi-linear regression method with SPSS 18.0. The results show that budget goal clarity and organizational commitment have an effect on the perception of government performance. The ac-counting control and adherence to laws have no effect on the perceptions of govern-ment performance. It implies that is important to have observation of planning and budget execution as well as the local government commitment to make the financial transaction control and adherence of laws run effectively. The local government shall obey the existing laws in order to integrate the strategic plan system, governance accounting system, budgeting system and exchequer system into an integrated system by improving human resource and information technology.
The effect of personal cost, anticipatory socialization, and gender on whistle-blowing intention Alansyah Jaka Nur Adli; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1601

Abstract

Fraud is difficult to detect because the doer attempts to cover up this unethical activity. The lack of experience in detecting fraud is one factor why the auditor could not predict any fraud. Whistle-blowing system could be the light to reveal the fraud in organization. This research is to socialize and educate the students that if there are fraud activities to be reported (whistle-blowing), they must consider some factors such as; personal cost effect, anticipatory socialization, and gender. The population of this research is Bachelor degree students of Accounting. The sampling method used is Convenience Sampling with 86 respondents of Bachelor’s degree students of Accounting chosen as the research sample. This research is classified in quantitative research with primary data source using ques-tionnaire measured with Likert scale. The analysis methods used are validity test, relia-bility test, classical assumption test, hypothesis test, and multiple linear analyses. The result indicates that (1) personal cost has a significant influence on whistle-blowing intention, (2) anticipatory socialization has a significant influence on whistle-blowing intention, and (3) gender has a significant influence on whistle-blowing intention.
The effect of accruals quality (Dechow & Dichev Model) on performance of manufacturing companies listed in Indonesia Stock Exchange period 2004 - 2010 Megawati Yulfitri Ayu; Nurmala Ahmar
The Indonesian Accounting Review Vol 3, No 2 (2013): TIAR - July 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.203

Abstract

The objective of this study is to examine the effect of accruals quality toward companyperformance for manufacturing companies in Indonesian Stock Exchange 2004-2010.The company's performance as the dependent variable in this study is measured usingtwo indicators of the performance of the company's operations (ROAt+1) and marketperformance of companies (Tobins Q) and uses the size and leverage as a controlvariable. This study uses a purposive sampling method that retrieves all manufacturingcompanies in Indonesia Stock Exchange and with the result of 102 manufacturingcompany as a sample. The test the normality of data is done using the test Kolmogorof-Smirnov with the program spss 17 version for windows. The analysis hypothesis isusing linear regression. The result of this study showed that accruals quality affectsthe company's performance if it is measured using indicators ROAt+1, but the accrualsquality does not affect the company's performance if measured using indicatorsTobins Q.
The effect of corporate social responsibility and ownership structure on firm value in food and beverage companies in south east Asia Fitria Dhona Anggraini; Erida Herlina
The Indonesian Accounting Review Vol 8, No 2 (2018): July - December 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1539

Abstract

This study aims to analyze the influence of corporate social responsibility (CSR) and ownership structure towardfirm value. The independent variable thatused in this study are corporate social responsibility (CSR), institutional ownership, managerial ownership and foreign ownership. The dependent variable that used in this study is firm value which measured by Price to Book Value (PBV) ratio. The sample of this study were taken from several food and beverages companies in Shoutheast Asia that registered in www.orbis.bvdinfo.com which published annual report and annual stock data in 2014-2016.A multiple regression analysis with SPSS 22.0 For Windows was used as the technique data analysis. The result of this study explain that corporate social responsibility (CSR), institutional ownership and managerial ownership have influence to firm value, while foreign ownership does not have influence to firm value.
ANALISIS EARNING MANAGEMENT DAN RETURN PADA PERUSAHAAN MERGER DAN AKUISISI DI BEI TAHUN 2000-2010 Komang Nia Gama Pertiwi; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 2, No 1 (2012): TIAR - January 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.321

Abstract

It is demanded that any company should be able to compete so rigorously that they can survive in the global era. The way hot to do such an effort, among others, is by merging their firms or by acquisition. By doing so, the process will be much simple and the cost is also quite low. The purpose of this study was to analyze the practice of earnings management and return on corporate mergers and acquisitions that are listed on the Indonesia Stock Exchange period 2000-2010. There are two hypotheses, first hypothesis the researchers used independent sample t-test to see the difference of earnings management for the thirty firms as samples before the mergers and acquisitions and the companies whose incomes are increasingaccruals and those decreasing accruals. In the second hypothesis, the researchers used Wilcoxon signed ranks test to see the difference of stock returns for the 43 firm samples, one year before and after mergers and acquisitions. Based on the results of the first hypothesis, it was found there was a significant difference in accounting policies by the company in the practice of earnings management between income increasing accruals and income decreasing accruals of three years before mergers and acquisitions. While the results on the second hypothesis, it was found no significant difference of stock returns one year before and after mergers and acquisitions..
The role of auditor opinion in moderating the effect of financial distress on auditor switching in the infrastructure, utility, and transportation sub-sectors Dedi Heru Prihandoko; Supriyati Supriyati
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.2033

Abstract

The purpose of this study is to analyze the effect of company growth and financial distress on auditor switching with going concern audit opinion as a moderating variable. The data used in this research are secondary data obtained from Indonesia Stock Exchange. The sample used in this study is 25 infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX). The study period is 5 years (2013-2017). Sampling in this study is conducted using purposive sampling method. The analysis techniques used are descriptive analysis, logistic regression, and moderated regression analysis. The dependent variable used is auditor switching, while the independent variables are company growth and financial distress, with going concern  audit opinion as the moderating variable.  The results show that company growth has no effect on auditor switching, financial distress has an effect on Auditor switching, going concern audit opinion has no affect and cannot moderate the effect of company growth on auditor switching, going concern audit opinion has an effect but cannot moderate the effect of financial distress on auditor switching.

Page 1 of 57 | Total Record : 564

 1   2   3   4   5 

Filter by Year

2011 2025


Reset
Filter By Issues
All Issue Vol. 15 No. 1 (2025): January-June 2025 Vol. 14 No. 2 (2024): July - December 2024 Vol. 14 No. 1 (2024): January - June 2024 Vol. 13 No. 2 (2023): July - December 2023 Vol. 13 No. 1 (2023): January - June 2023 Vol 13, No 1 (2023): January - June 2023 Vol 12, No 2 (2022): July - December 2022 Vol. 12 No. 2 (2022): July - December 2022 Vol 12, No 1 (2022): January - June 2022 Vol. 12 No. 1 (2022): January - June 2022 Vol. 11 No. 2 (2021): July - December 2021 Vol 11, No 2 (2021): July - December 2021 Vol. 11 No. 1 (2021): January - June 2021 Vol 11, No 1 (2021): January - June 2021 Vol 10, No 2 (2020): July - December 2020 Vol. 10 No. 2 (2020): July - December 2020 Vol 10, No 1 (2020): January - June 2020 Vol. 10 No. 1 (2020): January - June 2020 Vol. 9 No. 2 (2019): July - December 2019 Vol 9, No 2 (2019): July - December 2019 Vol 9, No 1 (2019): January - June 2019 Vol. 9 No. 1 (2019): January - June 2019 Vol. 8 No. 2 (2018): July - December 2018 Vol 8, No 2 (2018): July - December 2018 Vol 8, No 1 (2018): January - June 2018 Vol. 8 No. 1 (2018): January - June 2018 Vol. 7 No. 2 (2017): July - December 2017 Vol 7, No 2 (2017): July - December 2017 Vol. 7 No. 1 (2017): January - June 2017 Vol 7, No 1 (2017): January - June 2017 Vol. 6 No. 2 (2016): July - December 2016 Vol 6, No 2 (2016): July - December 2016 Vol. 6 No. 1 (2016): January - June 2016 Vol 6, No 1 (2016): January - June 2016 Vol 5, No 2 (2015): July - December 2015 Vol. 5 No. 2 (2015): July - December 2015 Vol 5, No 1 (2015): January - June 2015 Vol. 5 No. 1 (2015): January - June 2015 Vol 4, No 2 (2014): TIAR - July 2014 Vol. 4 No. 2 (2014): TIAR - July 2014 Vol. 4 No. 1 (2014): TIAR - January2014 Vol 4, No 1 (2014): TIAR - January2014 Vol 3, No 2 (2013): TIAR - July 2013 Vol. 3 No. 2 (2013): TIAR - July 2013 Vol. 3 No. 1 (2013): TIAR - January 2013 Vol 3, No 1 (2013): TIAR - January 2013 Vol 2, No 2 (2012): TIAR - July 2012 Vol. 2 No. 2 (2012): TIAR - July 2012 Vol 2, No 1 (2012): TIAR - January 2012 Vol. 2 No. 1 (2012): TIAR - January 2012 Vol 1, No 2 (2011): TIAR - July 2011 Vol. 1 No. 2 (2011): TIAR - July 2011 Vol. 1 No. 1 (2011): TIAR - January 2011 Vol 1, No 1 (2011): TIAR - January 2011 More Issue