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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 10 Documents
 1 
Search results for , issue "Vol. 10 No. 1 (2020): January - June 2020" : 10 Documents clear
The effect of company size, company growth, earnings growth, and capital structure on earnings response coefficient Indah Sari, Ratih Tri; Rokhmania, Nuraini
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1773

Abstract

Profit & Loss Statement becomes a consideration for investors in making stock transactions. Earnings response coefficient shows the attitude of an investor’s transaction in profit expectancy before or after the publication of the company’s financial statement. The purpose of this study is to examine factors that affect earnings response coefficient. The object of this research is consumer goods manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017. The independent variables used are company size, company growth, earnings growth, and capital structure, while the dependent variable used is earnings response coefficient. The sampling technique used in this research is purposive sampling. Data analysis is done using multiple regression analysis. The results of this study show that earnings growth has a positive effect on earnings response coefficient, but firm size, firm growth, and capital structure have no effect on earnings response coefficient.
Employee’s productivity at the operation of indonesian railway Wildan, Muhammad Alkirom
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1838

Abstract

This research was done to study the effect of the physical work environment and nonphysical workplace environment on employee’s productivity. It was conducted at the Indonesian Railway Corp. operation district 8. The population consists of 250 employees and the sample was determined using Slovin’s equation with the size 71 employees. The data was taken using a questionnaire and analyzed using linear regression to analyze the partial and simultaneous effect of the physical work envi-ronment and nonphysical workplace environment towards employee’s productivity. Based on the statistical analysis conducted using SPSS 18, the p-Value of the physical workplace environment and nonphysical workplace environment are 0.013 and 0.036 respectively, both are less than 0.05. Thus, it indicates that the physical workplace environment and nonphysical workplace environment significantly and partially affect employee’s productivity, while the F-count is 14.831 and its p-Value is 0.000 (<0.05) indicating that physical workplace environment and non-physical workplace environment simultaneously affected employee’s productivity. The regression coefficient (R2) was 0.504 or 50.4 %. Therefore, it also shows that the physical workplace environment and non-physical workplace environment simultaneously affected employee’s productivity about 50.4%, and about 49.6% might be affected by other variables.
Fraud trend in the regional government of Central Sulawesi province Tahawa, Taufik Hidayat B.; Nurhidayah, Nurhidayah; Tanra, Andi Ainil Mufidah; Khaldun, Riady Ibnu
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1850

Abstract

This study aims to analyze the effect of the Government Internal Control System and organizational commitment on the fraud trend in Regional Apparatus Work Units (SKPD) of Central Sulawesi Province both simultaneously and partially. The study used 43 people as the respondents from each Regional Apparatus Work Unit (SKPD). The data were collected by using questionnaires and analyzed using with multiple linear regression analysis tools and the statistical program SPSS version 20.0. The results show that the implementation of the government internal control system and organizational commitment has a significant effect on fraud trend. Based on the results of the f-test (simultaneously), government internal control system and organizational commitment have a significant effect on fraud trend. For the results of  the t-test (partially),  government internal control system and organizational commitment have a significant effect  on fraud trend. Based on the results of this research, this study suggests and recommends that  the Central Sulawesi government increase their understanding of the importance of the implementation of the government internal control system that has been regulated in Law Number 60 of 2008, given the need for a solid foundation such as a control system to minimize the occurrence of various acts of fraud.
Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel Kustono, Alwan Sri; Adi Nanggala, Ardhya Yudistira
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1878

Abstract

This study aims to analyze the effect of professionalism and the inspectorates’ existence on the quality of health center financial statements in Situbondo Regency. This study uses a qualitative phenomenological approach because it deals with social phenomena as well as their interactions with certain environments and conditions. The informants were selected from health center’s accounting personnel. The data were collected using a focus group discussion. The results show that professionalism has an effect on the quality of financial statements because professional employees are skilled employees in the field and they can carry out their tasks seriously and responsibly, understand the rules, be objective and be oriented to quality results. The inspectorates’ existence encourages the health center to conduct financial reporting in accordance with the applicable standards due to the aspects of supervision and coaching.
Visual learning methods: strategy for mitigating unethical decisions in accounting education Alinsari, Natasia; Utami, Intiyas; Marwata, Marwata
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1905

Abstract

The purpose of this study is to examine the causality between obedience pressures and unethical decisions making and whether the causality can be mitigated by visual-based ethics learning methods. This study employs 2x2 between subjects factorial experiment methods with 114 participants from undergraduate students in accounting. The result of this study shows that there is a causal relationship between obedience pressures and unethical decisions making and that visual-based learning methods have encouraged subjects to make more ethical decisions. In addition, this study also finds that the most ethical decision outcomes are generated by the subjects who are under high obedience pressures and receive visual-based ethics learning methods.
The Effect of R&D intensity, intellectual capital and managerial ability on firm’s performance with political connection as a moderating variable Dewiruna, Intansari; Subroto, Bambang; Subekti, Imam
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1909

Abstract

This study aims to examine and analyze the effect of Research and Development (R&D) intensity, intellectual capital, and managerial ability on firm’s performance both directly and indirectly moderated by political connection. This study uses manufacturing sector firms listed on the Indonesia Stock Exchange which were selected using a purposive sampling method, with a total of 119 data observations (2013 - 2017) and using a quantitative approach. This study uses multiple linear regression analysis and hierarchical regression analysis. The results of the study prove empirically that the firm’s performance can be improved by increasing the intensity of R&D and intellectual capital. The existence of political connections can strengthen the influence of the relationship of R&D intensity on a firm’s performance. The firm’s performance is not related to managerial ability and political connection cannot strengthen or weaken the influence of intellectual capital on managerial performance and ability.
Behind the deviation of Islamic banks from shariah principles Ainun, Moh. Baqir
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1919

Abstract

This study examines the causes of Islamic banks deviated from shariah principles. It also explores why the Islamic bank deviates from shariah principles. This study used a qualitative method with in-depth interviews with employees and customers of one of the Islamic banks in Sumenep Indonesia. This study was divided into two steps. First, examine whether Islamic bank deviates from shariah principles. Second, examine what causes Islamic banks to deviate from shariah principles. The results of this study found that the causes of Islamic banks deviated from shariah principles are the existence of competition between Islamic banks and the reality of profit targets that must be achieved. The findings of this study contribute to providing information to the public who criticize Islamic banks so that they understand the difficult conditions of Islamic bank to adhere perfectly to shariah principles so that the public do not always blame Islamic bank for deviations committed and do not condemn it.
Development of mandatory & voluntary instruments of sustainability reporting (SR) according to carrots & sticks 2006 - 2016 Breliastiti, Ririn
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1931

Abstract

Sustainability Reporting (SR) has become the main report of the world’s leading companies. In 2005, it was found that more than 250 top companies listed on the Fortune 500 had prepared SR separately from the Annual Report in which the number in each country varies. In the developed countries, awareness to compile and issue SR is supported by government regulations so that SR becomes mandatory. Yet, in developing countries, SR is still voluntary because there is still no regulation requiring the companies to compile and issue SR. This research aims to find out the development of the mandatory and voluntary instruments related to SR. It is a literature review done using instruments such as a tabulation containing the development of the mandatory and voluntary instruments (government policy). Enthusiasm for the application of SR and commitment, and efforts to achieve transparency and accountability all have increased. Countries with interest in SR have a significant development: 19 countries in 2006, 32 countries in 2010, 45 countries and regions in 2013, and 71 countries and regions in 2016. Indonesia, especially, has its SR regulations that have grown from 180 in 2013 to 400 in 2016, with government regulations dominating 80% of all regulations. Mandatory instruments dominate more than voluntary instruments. The application of SR 30% is for large companies listed on the stock exchange. SR reporting by public companies has covered all sectors on the stock exchange. All were greatly influenced by the role of the government encouraging the companies to disclose information about sustainability in their annual reports. Social reporting instruments show a faster development than environmental reporting instruments.
Psychological capital intervening effect on individual competency and educator accountants’ research performance in Surabaya Devi, Fitriyah Kusuma; Tjahjadi, Bambang
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1937

Abstract

This research aimed to discover the effects of knowledge, skill, and attitude on educator accountants’ research performance with psychological capital as an intervening variable. The Research object was educator accountants with their full-time status at both public and private higher education in Surabaya. The sample was taken by means of purposive sampling and it gained 167 employees. The data were analyzed using Structural Equation Modeling (SEM). The result shows that: (1) knowledge, skill, and attitude significantly affect educator accountants’ performance in Surabaya. (2) Psychological capital within educator accountants also significantly intervenes in the relationship between skill and attitude on educator accountants’ performance in Surabaya. However, psychological capital does not intervene relationship between knowledge on educator accountants’ performance in Surabaya.
The role of auditor opinion in moderating the effect of financial distress on auditor switching in the infrastructure, utility, and transportation sub-sectors Prihandoko, Dedi Heru; Supriyati, Supriyati
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

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.

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