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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 7 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2011): TIAR - July 2011" : 7 Documents clear
ANALISIS PERBEDAAN KUALITAS LABA DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH ADANYA KOMITE PADA BANK-BANK GO PUBLIC DI INDONESIA Widjaja, Fendi Permana; El Maghviroh, Rovila
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.40

Abstract

Quality of earnings and firm value are the factors found to be interesting for the researchrecently. This study aims to determine differences in earnings quality and firm value beforeand after the committee audit. It is initially motivated by the different research resultsconducted y previous researchers. Yet, up to now, there isn’t any research that examinessuch factors in the banking industries by comparing the time series. In this research,earnings quality is measured using changes in total accruals and the ratio of quality ofincome, while the company’s value is measured using price to book value and Tobin’s Q.The samples are publicly traded banks in Indonesia, with the total of 12 companies. Thesample is taken by means of purposive sampling method. The period observed in this study isthree years before and after the audit. The result of the calculation of earnings quality(changes TA and the ratio of quality of income) and corporate value (price to book value andTobin’s Q) showed little effect of audit committee on earnings quality and company valuewhich is indicated by statistical test that there isn’t difference of quality earnings and valueof companies before and after the committee audit. This shows that within three years of thecommittee audit cannot perform their duties optimally
PANDANGAN PEMILIK BADAN USAHA ISLAM TERHADAP AKUNTABILITAS DAN MORALITAS Permatasari, Nurhidayah Chairany; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.41

Abstract

In this accounting, it is aimed at providing economic information that is used as one basis fordecision making. Many academics and practitioners tend to ignore that accounting is also amedia for accountability. It is shown from the widespread practice of earnings managementin various economic entities. Islamic accounting is considered a new discourse in the scienceof stating the consistency of accounting for accounting purposes as a media ofaccountability. Such condition enables this researcher to conduct research in deep analysison the view of the owner of a Islamic business entity for the aspects of accountability andmorality. This research is a qualitative research using phenomenological approach which isto examine the awareness of one's perspective about things. This study used a simplequalitative analysis of the process of data reduction, data display, and conclusion drawing.Views of the owner of a business entity towards accountability and morality of Islam are fair.It is also the fact that they do not regard the abuse of trust and responsibility is a naturalthing. It is assumed that accountability and morality are important and they should beimplemented. With a view from the respondents, it is believed that Islamic accounting isproved to be a suitable alternative for solving the problem of accountability and morality ofconventional accounting
EKSPLORASI STRUKTUR KEPEMILIKAN SAHAM PUBLIK DI INDONESIA TAHUN 2004 - 2008 Shinta, Nendy Pramita; Ahmar, Nurmala
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.42

Abstract

It is assumed that the ownership structure reflects the proportion of right principal (owner).The purpose of this study is to explore the structure of shareholding companies listed inIndonesia Stock Exchange (ISE) during 2004 and 2008. Ownership structures are classifiedinto five ownership structures of managerial ownership, institutional ownership, individualownership, public ownership and government ownership. This study explores and analyzesthe five classifications of ownership structure, namely managerial ownership, institutionalownership, individual ownership, public ownership, and government ownership in publiccompanies listed in the Indonesian Capital Market Directory (ICMD). In 2004, there were330 public companies, in 2005 there were 339 public companies, in 2006 there were 343public companies, in 2007, 393 companies, and in 2008’ 397 public companies. Testing andanalysis used in this research is descriptive ANOVA test device, using the analyticalapproach and method of content interpretative analysis.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA (BEI) DAN SINGAPURA (SGX) Wibowo, Hendra Agus; Pujiati, Diyah
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.43

Abstract

Financial ratio analysis is considered important in recent years. This paper raises theproblem by questioning whether the financial ratio analysis can be used to predict thechange in profit in Real Estate and Property Companies registered in the BEI and SGX. It isalso requested whether there are differences in financial ratio analysis to predict changes inprofit in Real Estate and Property companies between BEI and SGX. The purpose of thisstudy to provide empirical evidence concerning the effect of financial ratio analysis forpredicting changes in income and whether there are differences in financial ratio analysis inpredicting changes that affect company profits on real estate and property in BEI and SGX.To test the hypothesis in this study, the research uses Multiple Linear Regression Method andChow Test with a significance level of 0.05. it can be generalized that the current ratio andprofit margin have a significant effect in predicting earnings changes in real estate andproperty companies in BEI. Turnover of total assets and profit margins have a significanteffect in predicting earnings changes in real estate and property companies in SGX. And, thechow test can be concluded that there are differences that affect the financial ratio analysisin predicting earnings changes in real estate and property companies in BEI and SGX
PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG GO PUBLIC DI BEI Setyaningrum, Rina Moestika; Sari, Aprillia Yunita
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.322

Abstract

The increasing business development has created the higher economic growth so that it can also affect the degree of competition in the business world. For that reason, there have been some efforts conducted by the business policy makers such as business people and investors to develop their business optimally. They also intend to make their business more effective and efficient not to mention by the manufacturing companies that have been going public. This paper attempts to prove empirically the effect of information asymmetry and the size of companies towards profit management. The financial statements by the food and beverages in manufacturing companies listed at Indonesia Stock Exchange (ISE) are used as the population. They are in the period between 2005 and 2008 with eleven companies. Purposive sampling is used for gathering the data and linear regression is also used for data analysis. It is concluded that the information asymmetry contributes to the profit management approximated by discretionary accruals. In addition, the size of the companies contributes to the lowering profit management approximated by discretionary accruals as well
RANCANGAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE EOQ STUDI KASUS PADA PERUSAHAAN ROKOK KETAPANG JAYA TANGGULANGIN SIDOARJO Imelda, Patricia; Irwandi, Soni Agus
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.323

Abstract

In the procurement of raw material inventory, the company can not be separated from the design, control, and processing of raw materials that cover many functions: purchasing function, irregularities or warehousing, production and accounting administration. EOQ method can be applied in the company of Ketapang Jaya to manage the inventory of raw materials. Besides that, it also enables them control their inventory in the optimum volume and efficiency. Therefore, this paper tries to find out the way of how companies implement the draft inventory of raw materials when using the EOQ method to improve cost efficiency. It is also expected to be able to measure and find out the inventory of raw materials by using the EOQ method as a means to improve the cost efficiency of raw materials at Tobacco Company of Ketapang Jaya. The methodology used in this research is interviews, observation, and documents (secondary data). Beside, it also conducts a descriptive analysis both qualitatively and quantitatively by comparing the EOQ method and traditional methods. It can be conducted that using the EOQ method, it can increase the productivity optimally and efficiently for the use of raw materials.
TELAAH PEMANFAATAN SOFTWARE AKUNTANSI OLEH USAHA KECIL DAN MENENGAH Kurniawan, Rizky; Diptyana, Pepie
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.324

Abstract

It has been noted that high transaction frequency has occurred in Small and Medium Enterprises (SMEs). It is also not easy for them to record the transactions. Previous studies show that utilization of accounting software in SMEs is required for increasing both timely and accurately in financial statement. This study aims to determine the factors that affect SEMs’ accounting software selection. The data were collected from 45 SMEs in Surabaya and Sidoarjo and then they were tested using logistic regression. It is expected to explore whether price, performance, stability, flexibility,  implementing, customization and vendor support in utilization through three groups of time range of decision: nowadays, next five years and next ten years. Despite, this research has failed to support the hypotheses. It was found that modified Microsoft excel is an accounting application which is, in fact, mostly used by SMEs. Accounting software utilization is used for supporting operation  function, but not for strategic function. It is assumed, however, that this study has limited respondents. Therefore, further research should get more respondents and propose more robust predictor of decision for f using accounting software.

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