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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 11 Documents
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Search results for , issue "Vol. 15 No. 1 (2025): January-June 2025" : 11 Documents clear
Supervisory Function and Corporate Tax Policy: Gender Analysis Tarmidi, Deden; Fadjarenie, Agustin; Ahmad, Noor Hazlina; Imaningsih, Erna Sofriana; Pramudena, Sri Marti
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4759

Abstract

This study analyses the role of independent commissioners and audit committees in carrying out their supervisory functions on corporate tax policies taken by internal management, gender analysis on independent commissioners and audit committees is unique to this study where different behaviors of men and women have different impacts on independent commissioners and audit committees in carrying out their supervisory functions. A total of 570-panel data from 2015 to 2021 financial statements of manufacturing companies on the Indonesia Stock Exchange were analyzed, this study found that multi-gender audit committees have a role in encouraging management to comply with tax regulations in the policies taken, as well as female audit committees and male independent commissioners separately. These results provide input for investors who are concerned about entity tax information to choose entities with criteria according to the findings of this study, namely entities that have multi-gender audit committees, entities that have female audit committees only, or entities that have independent commissioners only because the supervisory function carried out is optimal in encouraging tax-compliant entities and entities avoid the risk of tax penalties in the future.
Cooperatives Research Trends in Indonesia: A Systematic Literature Review Hari Sulistiyo; Nugraha Nugraha; Nanu Hasanuh; Sri Suartini; Gusganda Suria Manda; Solihin Sidik; Lukita, Carolyn
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4858

Abstract

ABSTRACT This research aims to explore the concept of structure and evolution of literature related to research trends on the topic of cooperatives in Indonesia. This research uses systematic literature observation (SLR) which focuses on findings from various studies that have been published in SINTA indexed scientific journals in Indonesia. Based on predetermined criteria, we used and analyzed 106 articles from 2021 to 2024. The decline in the number of articles about cooperatives over the last four years indicates a shift in focus or interest among researchers, thus indicating the need to re-raise the importance of cooperatives in economic and social development in Indonesia. The results of this study indicted that Regression analysis dominated quantitative research with 26 studies, followed by descriptive analysis with 10 studies. Descriptive analysis was also prominent in qualitative research with 31 studies. System analysis was applied to 3 quantitative studies and 4 qualitative studies, while the research desk was dominant in qualitative research with 11 studies. Other types of analysis used in quantitative research include AHP (1), BSC (1), data mining (1), panel data (2), gross up method (1), PATH (2), SEM (4), and case study (1). Cooperatives play an important role in the economy through human resource development, financial literacy, and the adoption of digital technology, as well as offering alternatives to sharia finance that are in line with Islamic principles. In the social aspect, cooperatives empower vulnerable groups, support entrepreneurship, and provide social assistance, increasing social stability and alleviating poverty. From the results of this research, it is recommended to researchers that to reverse the downward trend in research, strategic steps such as seminars, financial incentives, and institutional cooperation can be taken to generate interest in research on cooperatives.
The Behavioral Finance of the Digital Gold Market: Heuristics, Overconfidence Bias, and Market Sentiment Prihanto, Agung Pangestu; Risman, Asep
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4882

Abstract

This study aims to analyze the effect of heuristic and overconfidence biases on investment decision-making through market sentiment. This study was conducted on the digital gold market which has never existed in previous studies, this study also uses market sentiment as a mediating variable. The study population consists of 5,628 investors in the digital gold market at JFX, with a sample of 200 respondents obtained using the convenience sampling technique. The data analysis method employed is Structural Equation Modeling (SEM) using the Smart PLS application. The results of the study show that heuristics do not influence investment decision-making, either directly or through market sentiment. Conversely, overconfidence bias exerts a notable positive impact on investment decision-making, both directly and indirectly through market sentiment. Although investors often utilize heuristics, these do not directly contribute to investment decision-making. Overconfidence bias, which reflects excessive confidence in one's abilities, plays an important role in investment decisions. This study contributes to understanding how biases affect investment behavior and emphasizes the importance of market sentiment in mediating these effects.
Survival Analysis: The Impact of Key Factors on Financial Distress and Longevity of Real Estate Firms Listed on the Indonesia Stock Exchange Ambarwati, Sri Dwi Ari; Haryono, Slamet Trisno; Fatmayuni, Ida Ayu; Nusanto, Gunawan; Sukarno, Agus
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4917

Abstract

This study uses a quantitative approach to examine the factors influencing financial distress among companies in the Property Sector listed on the Indonesia Stock Exchange (IDX) from 2014 to 2023. The research focuses on four key financial ratios: Return on Equity (ROE), Current Ratio (CR), Debt to Assets Ratio (DTA), and Total Assets Turnover (TATO), with inflation included as a moderating variable. A purposive sampling method was used to select 36 companies for the study. Survival analysis was conducted using STATA software to analyzed the data. The results reveal that ROE has a significant negative effect on financial distress, indicating that higher ROE reduces the likelihood of financial distress. In contrast, CR has a significant positive effect, suggesting that a higher current ratio is associated with increased financial distress. DTA and TATO were found to have no significant impact on financial distress. Additionally, inflation was found to moderate the relationship between ROE and financial distress, worsening financial distress when ROE is poorly managed. However, inflation does not significantly affect CR, DTA, or TATO. These findings emphasize the importance of efficient financial management, particularly concerning ROE, and the role of inflation in influencing financial distress.
Formulating an Accounting Education Objectives Concept: Based on The Sluku-Sluku Bathok Song Binti Shofiatul Jannah; Alvien Gunawan; Titik Agus Setiyaningsih; Ni Made Intan Priliandani
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5115

Abstract

This study is motivated by indicating that accounting is vulnerable to using only rational reason. The dominance of rational reason in accounting education is inseparable from the agency theory taught by accounting educators. Therefore, this study aims to build a concept of accounting education objectives based on the “sluku-sluku bathok” song. This study uses Fairclough's (1992) discourse analysis, which includes text analysis, discursive practices, and social practices. The text analysis stage identifies the lyrics of the "sluku-sluku bathok" song. The discursive practice stage is to interpret the "sluku-sluku bathok" song. The social practice stage is to explore how this song reflects the values ​​of Javanese society. As a result, the objectives of accounting education are complete with values. First, accounting education is a process of seeking actual knowledge. Second, accounting education balances dhikr and thought. Third, accounting education is about gaining pleasure in the world and the hereafter. The "pleasure” in question is the true pleasure of meeting God in the hereafter. The results of this study open up a new path in accounting education, with the hope of producing accounting professionals who not only have technical competence but are also strong in character building and can balance worldly and spiritual aspects.
Business, Management, and Accounting Research Recommendation Damara Ardelia Kusuma Wardani; Fritzy Vasya Anandiva; Harymawan, Iman; I Wayan Kartana; Mohammad Nasih
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5127

Abstract

This study explores the development of business, management, and accounting research in Indonesia, focusing on publications indexed in SINTA (Science and Technology Index) from 2010 to 2023. Using a Systematic Literature Review (SLR) method, this research examines the patterns of publication growth, challenges, and opportunities faced by Indonesian academics and institutions in business, management, and accounting. The paper proposes the development of a Business Management Accounting Research Ranking (BMARR) platform to systematize and provide easy access to relevant publications. The findings show a significant increase in publications until 2022, but a decline occurred in 2023, indicating potential challenges such as stricter journal selection processes and academic incentives. This study also highlights the dominance of analytical methods in research, while experimental research remains less prevalent. The implications of this research are crucial for academic institutions and researchers to enhance the visibility, impact, and quality of research in the fields of business, management, and accounting in Indonesia. Further efforts are recommended to foster collaboration between academia and institutions and improve the standards of SINTA-indexed journals so that they compete on a global level.  
ESG Performance during Financial Performance and Reporting Quality Shortfalls: Proving Signaling Theory in Indonesia Kurniawan, Firdaus; Nugroho, Albertus Henri Listyanto
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5246

Abstract

This study aims to examine the inverse relationship between financial performance shortfalls and corporate ESG performance to determine whether companies exploit biases that can be created by using corporate ESG performance as a signaling mechanism. The sample of this study consists of companies listed on the Indonesia Stock Exchange from 2000 to 2023. The final sample includes 450 company-year observations. The results of this study indicate that there is a negative correlation between the decline in short-term financial performance and the company's ESG performance. In addition, corporate stakeholders in developing countries, such as Indonesia, still lack confidence and trust in company’s environmental, social, and governance (ESG) strategies, which contributes to the less effective performance of ESG as a signaling mechanism for companies in Indonesia. In addition to contributing to investor decision-making processes focused on issues related to corporate environmental and social sustainability, the results of this study are also expected to help investors and regulators understand environmental, social, and governance (ESG) activity patterns when companies face financial performance shortfalls. Finally, this study provides theoretical validation of signaling theory in the context of developing countries, specifically Indonesia.  
Cogito Ergo Sum: Understanding the Professional Skepticism of Government Internal Auditors Risepdo, Fatkhmol; Sudaryati, Erina
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5291

Abstract

Descartes' philosophy, famous for the phrase "cogito ergo sum" (I think, therefore I am), emphasizes the importance of critical thinking and proper doubt to achieve truth. In the context of Government Internal Auditors (APIP), critical and objective thinking enables them to conduct independent assessments. This research reveals how APIP applies professional scepticism during audits, similar to Descartes' thought process. Both aim to find truth through critical thinking and proper doubt. By applying Descartes' principles, it is hoped that APIP's professional scepticism can be strengthened, contributing to further research.
Front Matter Vol 15 No 1 2025 Editorial Board
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5319

Abstract

The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables Sutisna, Entis; Salman, Kautsar Riza
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4677

Abstract

This study aims to examine the impact of corporate involvement in activities related to the environmental, social, and governance on profitability performance. In addition, this study also examines the moderating effect of liquidity and financial constraints on the relationship between ESG practices and profitability performance. The objects of the study were 43 companies listed on the Jakarta Islamic Index 70 (JII70) and the SRI KEHATI index in the 2021-2023 period. The number of data observations was 129 data and was analyzed using Eviews software version 13. The results of the study show that corporate involvement in ESG activities has an impact on decreasing profitability performance during the study period and these results confirm the role of agency theory. The results of the study also show that financial constraints can strengthen the relationship between ESG practices and profitability performance. Conversely, liquidity cannot moderate the relationship between ESG practices and profitability performance. The theoretical implication from the perspective of agency theory is to strengthen the role of agency theory in explaining the impact of ESG on profitability in the short term. Practical implications for companies are related to the importance of the existence of activities related to ESG, although in the short term it reduces profitability, the long-term impact fosters a positive image of the company in the community.

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