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 10 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2014): TIAR - January2014" : 10 Documents clear
The effect of corporate governance on the relationship between corporate social responsibility disclosure and corporate value Samsi, Herlina
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.279

Abstract

This study aims to reveal the effect of corporate governance on the relationship between corporate social responsibility disclosure and corporate value. The data were taken from sustainability reports, annual reports, and financial statements of companies listed in Indonesia Stock Exchange from sector one to seven in a row during 2009-2010. This study replicates the research by Rustiarini (2010). It shows that corporate social responsibility and corporate governance disclosure, both simultaneously and partially, have significant effect on corporate value. Corporate governance as a moderating variable does not affect the relationship between corporate social responsibility disclosure and corporate value. Of 28.9 percent of variation in corporate value is explained by variables of corporate social responsibility disclosure, corporate governance, and interaction variables used in the model, while the rest of 71.1 percent must be caused by other variables. For further studies, the researchers could take longer period with other variables (i.e. variables of corporate  governance, return on assets, cash holdings, dividend payout ratio, and investment opportunity) and use another index (i.e. corporate governance index issued by the Indonesian Institute for Corporate Governance (IICG).
The effect of board of commissioners, audit committee, and stock ownership concentration on audit report lag of banking companies in Indonesia Stock Exchange Setiawan, Ganang; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.280

Abstract

This study aims to examine the effect of corporate governance characteristics such as board size, independence of the board of commissioners, the size of the audit committee, audit committee independence, audit committee competence, and concentration of stock ownership on audit report lag. In addition, this study also tests three control variables such as firm size, type of auditor, and profitability. One hundred and fiftysix sample of banking companies listed in the Indonesia Stock Exchange during the 6 years of the study were obtained by using purposive sampling technique. The results of multiple regression analysis proved that only board size variable that affects the audit report lag, while the other three control variables has no significant effect on audit report lag. This result suggested that auditors perform the audit more efficientlyand effectively, for BAPEPAM-LK and Bank Indonesia as regulator to review again the regulation about corporate governance, for the future researcher to be reference in developing research.
Perspective of taxpayers toward religious donations and taxes from the viewpoint of religion Widyadinata, Yovita
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.281

Abstract

This research aims to see the factors establishing the basis of Christian and Muslim taxpayers for being more obedient in paying their religious duties such as donations or zakat. The data were gathered through in-depth interview and analysis of the factors that become the basis for Christian and Muslim taxpayers to be more obedient in paying alms or tithes than in paying tax. The taxpayers interviewed for this study are religious leaders of Muslims, called Ustadz, and religious leaders of Christians, called Pastor. Besides, this research also uses documentation study method, in which the sources are taken from articles, and literature study method, in which the sources are taken from Bible, Qur’an, and Tax Regulations. The result of this research indicates that the biggest factor affecting Christian and Muslim taxpayers to be more obedient in paying alms or tithe than in paying taxes, as their obligation of the Indonesianpeople, is due to the allocation. The allocation of alms or tithe is considered more transparent than that of taxes.
The effect of earnings persistence on company performance in manufacturing companies listed on the Indonesia Stock Exchange 2004-2010 Ahmar, Numala
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.282

Abstract

Good earnings quality reflects a good condition of the company, in which the persistence of earnings is sustainable profits, or for a long period. This study aims to empirically examine the effect of earning persistence on the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The variable used is earnings persistence as an independent variable, and the dependent variable is the company performance measured by Tobin’s Q as a measure of company’s market performance and ROA as a measure of company’s operational performance. The research also uses control variable: Growth and Size. The samples are manufacturing companies listed on IDX for seven years in 2004-2010. Statistical test used is quantitative research by using One Way ANOVA (The Analysis of Variance), and cross tab to descriptive analysis. The main statistical test in this research is using multiple linearregressions. The result of this study shows that there is an effect of earning persistence on the company performance as measured by using both ROA and Tobin’s Q. It also shows that there is a significant effect of earnings persistence on the company performance as measured by using ROA and Tobin’s Q. Yet, controlled variable with regression equation of earning persistence toward ROA and Tobin’s Q, Growth and Size significantly have no effect on the company performance.
The effect of real earnings management through operating cash flow approach on company performance Agus Irwandi, Soni
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.283

Abstract

Earnings management through real activities is a numbers game with the profits made through the activities associated with operational activities. In this study, real earnings management with operating cash flow approach using proxies on firm performance indicators Return on Assets (ROA) and Tobin's Q. The sample used in this study is a manufacturing company using the sample selection criteria. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on the company's performance indicators Tobin's Q.
The impact of intellectual capital on stock price with financial performance as intervening variable of manufacturing listed in Indonesia Stock Exchange period 2008 – 2012 Kurniawan, Andry
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.284

Abstract

Intellectual capital (IC) is a platform for companies to be more competitive. The principal purpose of this research is to investigate relationship between Intellectual Capital (VAICTM) and stock price through financial performance at manufacturing companies that listed in Indonesia Stock Exchange during 2008-2012. This research is conducted by testing effect of VAICTM as independent variable to stock price as dependent variable, and financial performance (ROE and EPS) as intervening variable. Samples of this research are annual report and financial statements for manufacturing companies that listed in Indonesia Stock Exchange during 2008-2012. Samples were selected by using purposive sampling method and 372 manufacturing companies were able to fulfill the criteria used as sample. The research data is analyzed using path analysis method. The results of regression analysis show that VAICTM have no effect on ROEand EPS. ROE has no effect on stock price and EPS has an effect on stock price. This research also finds that VAICTM has no effect to stock price. The last result is ROE and EPS not a mediator variable because not able to mediate the relationship between VAICTM and stock price.
The effect of IFRS implementation on earnings quality and corporate value (an empirical study on go public manufacturing companies) Hudiwinarsih, Gunasti
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.285

Abstract

IFRS Implementation on Earnings Quality and Corporate Value needs to be paid attention. This is due to the fact that in the era of globalization, the companies require an international accounting system that can be applied internationally in every country, or a necessary harmonization of international accounting standard in order to produce comparable financial  information, ease in conducting competitive analysis and good relationship with customers, suppliers, investors, and creditors. The purpose of this research is to obtain empirical evidence on the effect of IFRS implementation on earnings quality and corporate value. The samples used are manufacturing companies listed on the Indonesia Stock Exchange, during the period of one year before the implementationof IFRS and one year after the implementation of IFRS. The results ofthis study indicate that there are differences in earnings quality and corporate value, either after or before the implementation of IFRS. IFRS can provide quality reporting and better business environment.
The effect of Internet Financial Reporting (IFR) on firm value, stock price, and stock return in the manufacturing companies listed in Indonesia Stock Exchange Ratna Maryati, Eka
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.286

Abstract

The rapid development of internet could be used by the company to disclose financial and non financial information quickly to the investors. However, in Indonesia the disclosure of financial and non financial information through the internet is rarely done by the company. This study aims to examine whether the use of internet financial reporting affect the firm value, stock price, and stock return in manufacturing companies listed in Indonesia Stock Exchange. The data of this study were collected from a sample of 50 manufacturing companies listed in Indonesia Stock Exchange. Simple regression analysis was employed in this study. From the process of analysis, it was found that the companies that used internet to disclose financial and non financial information have a significant and positive impact on their firmvalue and stock price.
Gender audit committee and audit delay M Ratna Sari, Maria
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.287

Abstract

The longer the time of audit delay, the more it shows the existence of problem in preparing financial statements by management. Besides that, it also indicates a lack of transparency and poor corporate management environment. Gender is one of the individual factors that influence work attitude. Physical specialization of the gender (male and female) illustrates the differences in implementing social activities. This study examined the effect of gender audit committee on audit delay by using regression analysis. It uses public companies listed in the Indonesia Stock Exchange which are determined based on judgment sampling. The results provide empirical study that gender audit committee affects audit delay with a significance level of 0.042 and give support to the gender roles theory that women perform the task better than men, so that the greater the number of women in the audit committee composition , the less the audit delay.
The students’ perception towards the audit using Audit Command Language (ACL) software Trianico Puspaningrum, Mega
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.288

Abstract

In line with the upsurge of computer application in companies in processing their information, auditor’s skill of computerized audit becomes very important. This study aimed to examine the effect of Perceived Usefulness and Perceived Ease of Use on the Computer Self- Efficacy. Samples were taken from a population of the ACL software users in Perbanas Surabaya. The data in this study was obtained through questionnaires. Of the 130 questionnaires distributed, 123 respondents were obtained. The data analysis that used in this study is the classical assumption test and multiple regressions. The result shows that perceived usefulness and perceived easeof use have no significant effect on computer self-efficacy, because there are other factors that affect the computer self-efficacy.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Vol. 15 No. 2 (2025): July - December 2025 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