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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. 3 No. 2 (2013): TIAR - July 2013" : 10 Documents clear
Earnings management prediction (a study of company’s life cycle) Zamrudah, Rikazh; Riza Salman, Kautsar
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.197

Abstract

This research aims to test whether deferred tax expense and accruals affect in detectingearnings management to avoid reporting earnings decline and to avoid reportinglosses at the stage of the company life cycle period from 2000 to 2007. Earnings managementis an effort made by the manager with the purpose to increase or decrease theprofit. Deferred tax expense is the expense arising from temporary differences betweenaccounting income and taxable income. The accrual is to recognize revenue when it isgenerated and recognized expense in the period incurred, regardless of the time ofreceipt or payment of cash. The life cycle is divided into stages of company, namelystart-up, growth, mature and decline. Results of this research is that there is no effectof deferred tax expense in detecting earnings management in order to avoid reportingearnings decline and to avoid reporting losses for the growth and mature stage of.Accrual has no effect in detecting earnings management to avoid reporting earningsdecline in both growth and mature stage. To avoid reporting losses, accruals in detectingearnings management influence the growth stage, while the mature stage accrualdoes not affect in detecting earnings management. This research does not test on startupstage and decline because the data sample is not sufficient for a stage to be tested.
The differences in dividend payout ratio and market performance of companies that perform and do not perform real activities manipulation Ji'ah, Ana; Pujiati, Diyah
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.198

Abstract

This research aims to provide empirical evidence of whether there is a difference in thedividend payout ratio and market performance of companies which perform and do notperform real activities manipulation in manufacturing companies listed in IndonesiaStock Exchange period 2009 – 2011. The model of real activities manipulation used isbased on Roychowdhury (2006). The Researcher uses regression model to determinethe value of abnormal operating cash flow. There are two hypotheses in this study, thefirst hypothesis testing uses Wilcoxon – Mann – Whitney Test to notice any differencein dividend payout ratio of companies that perform and do not perform real activitiesmanipulation. The second hypothesis test also uses Wilcoxon – Mann – Whitney Testto notice any difference in market performance of companies that perform and do notperform real activities manipulation. Based on the result of the analysis, many companiesperform real activities manipulation, so cash flow statement can be used as anindicator of whether the companies perform real activities manipulation. The firsthypothesis test result finds that there is no difference in dividend payout ratio of companiesthat manipulate and do not manipulate real activities. And the second hypothesistest result also finds that there is no difference in market performance of companiesthat manipulate and do not manipulate real activities.
Perception of student and alumni of accounting department toward fraudulent practices Astari Ayuningtyas, Ajeng
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.199

Abstract

Fraudulent practices are increasingly prevalent in our community, including amongstudents. These practices happen because of the pressure from their surrounding environment.When these practices are done by students without any adequate sanction,these may be perceived by them as normal and will eventually being a habit. The purposeof this research is to observe whether there is different perception of fraudulentpractices between students and alumni of accounting department at STIE PerbanasSurabaya. This research uses primary data collected using questionnaires. The respondentsare students who have finished taking course in Business Ethics and AccountingBehavior and alumni who have worked in Surabaya. There are 112 questionnairesprocessed, consisting of seventy questionnaires from students and fourty two questionnairesfrom alumni. The hypothesis is tested using independent sample t-test. Theresult of this research shows that there is no different in perception between accountingstudents and alumni regarding fraudulent practices. Both of them agree thatfraudulent practices occur because of motivation, opportunity and lack of integrity.
Disclosure of corporate social responsibility (CSR) and the impact on mining companies Garis Suryani, Charina
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.200

Abstract

Today, financial condition cannot guarantee completely the value of the company inorder to grow continuously. Corporate sustainability will is secured if the companiespay attention to the social and environmental dimensions. With an increasingly criticalsocietal change and being able to exercise social control, they can raise a newawareness of the importance of Corporate Social Responsibility (CSR). Mining industryhas to know that there is appositive correlation between the implementation of CSRand increased appreciation for the international and domestic industry. They have tounderstand that the implementation of CSR not only regard merely as a cost, but alsoa long-term investment for the company. This research aims to examine the effect ofprofitability, leverage, firm size and firm age on CSR disclosure by mining companies.The sample used is mining company listed on the Stock Exchange since 2009 until2011.The conclusion of the this study is leverage, firm size, and firm age have a significanteffect of CSR disclosure by companies but profitability haven’t significanteffect on CSR disclosure by the sample companies.
The analysis of manufacturing cycle effectiveness (MCE) in reducing non added-value activities (Empirical study at PT. Bhirawa Steel Surabaya) Tri Verdiyanti, Rizka; El-Maghviroh, Rovilla
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.201

Abstract

The Increases of demand from costumers and the number of competitors lead companiesto reduce the cost of non value-added activities. Manufacturing Cycle Effectiveness(MCE) is commonly used as an analytical tool for production activities as well asto see how the non value-added activities are reduced and eliminated from the manufacturingprocess. Companies can reduce and eliminate non value-added activities tomaximize the value the companies. The purpose of this study is to provide empiricalevidence about the application of MCE as a measuring instrument in improving productionefficiencies and in controlling non value added activities at industrial enterprises.Based on the analysis of the MCE, the result shows that the company is notable to reduce non-value-added activities after rejuvenation of machines because thereis a lot of grunt work. The production process is still not running smoothly because alot of improvements still need to be done. Improvements during the production processresulting in decreased production process and waste a lot of waiting time. However,with the rejuvenation of machines, the company can reduce the moving time and inspectiontime.
Financial performance difference analysis of Mandiri Islamic Bank by using sharia value added and income statement approach on 2007-2011 period Eka Prasetya, Octa
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.202

Abstract

This study tries to analyze the difference of financial performance of Islamic banks byusing income statement approach and value added approach based on financial ratio.The financial ratio which is used consists of ROA, ROE, and the ratio between thetotal net income by earning assets, NPM, and BOPO. The data for analysis weretaken from PT. Bank Syariah Mandiri Indonesia. Thus, the population of this researchis the financial report of PT. Bank Syariah Mandiri; while the sample of this researchwas the financial report year 2007- 2009 for each approaches that are Income StatementApproach and Value Added Approach. The means of analysis to prove the hypothesisof this research is an independent sample t-test. It shows that the averagefinancial ratio (ROA, ROE, net profit ratio of productive assets, and NPM). There aresignificant differences between the Income Statement Approach and Value AddedApproach, while the BOPO ratio between the Income Statement Approach and ValueAdded Approach has no difference. Yet, when viewed in the overall level of profitability,it shows that there are significant differences between the Income Statement Approachand Value Added Approach.
The effect of accruals quality (Dechow & Dichev Model) on performance of manufacturing companies listed in Indonesia Stock Exchange period 2004 - 2010 Yulfitri Ayu, Megawati; Ahmar, Nurmala
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

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 (Tobin’s 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 indicatorsTobin’s Q.
The effect of earnings smoothness on manufacturing company’s performance Yandiarti, Riani
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.204

Abstract

The purpose of this study is to determine empirically the effect of earnings smoothnesson company’s performance. The company’s performance used in this study is based ontwo indicators of the company's operational performance (ROA) and market performance(Tobin's Q). In addition to earnings smoothness as the independent variable andcompany’s performance as the dependent variable, this study also uses the controlvariable leverage and size. The sample used in this study based on the criteria of samplingas many as 96 manufacturing companies listed in Indonesia Stock Exchangeduring the years of 2005-2010 so that the number of data samples 576. According toanova F test in linear regression show that models of regression can be used to predictthe company's operational performance and market performance. While the results ofthe anova t test in linear regression show that earnings smoothness significantly affectthe market performance. However, earnings smoothness does not significant affect thecompany's operational performance. Control variables are leverage and size resultsshow the opposite of the independent variable smoothness profit, that significantlyinfluence the company's operational performance (ROA) but not significantly withmarket performance (Tobin's Q).
The effect of intellectual capital on financial performance of manufacturing companies listed in Indonesia Stock Exchange period 2007-2011 Nikki Rona, Dea; Spica Almilia, Luciana
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.205

Abstract

The purpose of this study is to empirically examine the influence of intellectual capitalproxied by human capital, structural capital, and physical capital which can affect thecompany’s financial performances measured by return on equity (ROE), earning pershare (EPS), and operational profit margin (OPM). The population of this research iscompanies listed in Indonesia Stock Exchange period 2007-2011 and meet the criteriafor the samples in this study. The sample selection is using purposive samplingmethod and obtained 60 companies as the samples. The results are as follow: intellectualcapital (VAICTM) significantly affects the financial performance of the return onequity (ROE) and operational profit margin (OPM) variables reinforced the company’smodest size, while the intellectual capital (VAICTM) has no affect on earningper share (EPS).
The factors affecting auditor switching in manufacturing companies listed in Indonesia Stock Exchange (BEI) Khasanah, Istainul; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.206

Abstract

This study aims to empirically prove the effect of the audit opinion, change in management,public accountant firm’s size, the percentage change in ROA, financial distressand the growth of corporate on auditor switching. The samples in this study aremanufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2006-2011.There were 492 companies collected for observations in which they were taken by themethod of purposive sampling. An analytical technique employed is logistic regressionanalysis. During the six years of research, descriptive statistics indicate that only 55or 11.25% of the observed companies have changed their auditor, and the rest 437companies or 88.75% did not perform auditor switching. It was found that only publicaccountant office size that affects the auditor switching among six variables studied.The other five independent variables have no impact at all. This study has proved thatcompanies which hired the public accountant firms affiliated with the big four chooseto stay afloat using them, because in fact, the public accountant firms affiliated withthe big four are considered having a higher quality to conduct the audit on financialreports of go public companies.

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