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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. 4 No. 2 (2014): TIAR - July 2014" : 10 Documents clear
The effect of leadership, motivation, and work discipline on the employees’ performance of finance section in the regional working unit in Tulungagung regency Rachim Febiningtyas, Rista Eka; Ekaningtias, Diah
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.325

Abstract

The role of local government has been increasing significantly since the enactment of regional autonomy by the central government. In this case, the majority of central government authorities are delegated to each local government. Consequently, the success of development and economy of the region depends largely on the local government concerned. The performance of local governance will run well, if there is adequate government apparatus that support the local government activities. The  good performance of the government apparatus will have an impact on the achievement of goals and responsibilities of the local government, the central government and the public. Therefore, the purpose of this study is to find out whether variables of leadership, motivation and work discipline can affect the performance of employees of finance section in the regional working units of Tulungagung Regency. The samples in this study are the employees of finance section in the Regional Working Units of  Tulungagung Regency. Based on the multiple linear regression analysis test, it can be concluded that the variables of leadership and work discipline have significant effect on the performance of employees, while the variable of motivation does not have significant effect on the performance of employees of finance section in the Regional Working Units of Tulungagung Regency.
The effect of good governance on the success of the implementation of performance-based budgeting in Balai Besar Pelaksanaan Jalan Nasional V Surabaya ., Auliarahma; Dewi Kartika, Titis Puspitaningrum
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.326

Abstract

This study aims to see the effect of good governance on the success of the implementation of performance-based budgeting. Type of data used in this research is primary data in the form of questionnaires. The sampling technique in this study uses non probability sampling in the form of convenience sampling. The results show that the variable of rule of law affects the success of the implementation of performance-based budgeting; the variable of accountability, transparency and participation affects the success of the implementation of performance-based budgeting; the variable of technical and managerial competence of employees affects the success of the implementation of performance-based budgeting; the variable of organizational capacity affects the success of the implementation of performance-based budgeting, while the variable of information technology does not affect the success of the implementation of performance- based budgeting.
Cost of quality control to improve production cost efficiency and sales productivity (Case study on companies in Sidoarjo) Daeng GS, Achmad; ., Mahjudin; Tupiana, Eka
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.327

Abstract

Companies require producing quality products at competitive prices. As a result, they should have an edge or more value than their competitors. This study aims to determine the optimal cost of quality control to be able to improve cost efficiency and productivity in the company. This study is using a qualitative approach. This case study is using interviews with managers and employees of the accounting firms to get information and documents. It shows that the companies have not yet reported the costof quality; neither did they set standards for the cost of quality. Beside they did not analyze the reports relating to the cost of quality. The companies expected to report the cost of quality in particular, apart from reports of production costs. In charge of quality control, the company expected to set the standard for the cost of quality that should be removed. Control over the cost of quality also should be accompanied by an increase in sales. Analysis on the cost of quality cost should be done so at the expense of quality control can improve cost efficiency and productivity of the Company.
The effect of association, ability, and credibility of companies implementing CSR on the analysts’ investment recommendations Nurkholiva S, Chindi
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.328

Abstract

The awareness of the importa nce of social responsibility among companies has recently improved significantly. The goal is to increase the profit, which, in turn, to maintain the sustainability of the company. Corporate Social Responsibility (CSR) is not new in the world of business. The perception which states that analysts would provide a good assessment to companies for supporting CSR activities has prompted several companies to adopt CSR for their daily activities. This study uses the sample of brokers or stock analysts taken by using questionnaires. The stock analysts are divided into two groups. The first group is the stock analysts who know about the company's CSR but do not follow the  development. The second group is the stock analysts who know and follow the development. The data in this study were analyzed using multiple linear regressions. The result shows that for the first group, it is only credibility variable which significantly affects the analysts’ investment recommendations, while for the second group; it is only association variable which significantly affects the analysts’ investment  recommendations.
Optimally diversified portfolio Isynuwardhana, Deannes
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.329

Abstract

Investors can reduce risk by diversification or by forming a portfolio from its investment so that the possibility of the loss from one stock can be covered by gaining from other stock. One of the problems encountered in the formation of the portfolio is related to the size of the portfolio itself, is about how many stock in the portfolio that will minimize the level of risk. This research was conducted to determine the relationship between the size of the portfolio and risk level, both in total risk (variance) and unsystematic risk. By using Blue Chip stock in April 2012 as the sample period, the portfolio size range will be calculated for the level of risk, as result the number of stock in the portfolio that will produce the lowest level of risk. The result of this research showed that the greater the number of stocks in the portfolio will provide a level of lower unsystematic risk, meaning that the size of a large portfolio showed a good level of diversification. Optimally diversified portfolio consists of approximately 16 stocks, while over 16 stocks the level of unsystematic risk is decreased but not significant. This suggests that the size of the portfolio has a negativerelationship with the level of unsystematic risk.
The effect of market-to-book ratio, asset structure, and earning after tax on the level of leverage in non-financial companies listed in Indonesia Stock Exchange 2007-2012 Sarwendhi, Rezza Arlinda; Samekto, Agus
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.330

Abstract

The theory of capital structure has experienced remarkable development. This development enables companies to have many options to consider the external factors in determining various compositions of the companies’ debts and equities. In this study, the researcher uses theoretical basis of Market Timing Theory (MTT) introduced by Baker and Wurgler (2002). The result of this study indicates that marketto-book ratio has a negative effect on the level of company leverage. This is also proven on the factors of earning after tax and asset structure of the company. The implication of this study is that when the company obtains lower level of leverage, there will be overvalue on the stock price, and it would be the right time for the company to release the shares.
The effect of intellectual capital on stock price and company value in manufacturing companies listed in Indonesia Stock Exchange 2008-2012 with size and leverage as moderating variables Suhermin, Aprilina
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.331

Abstract

The intense competition in business world has prompted some companies to perform a variety of innovation in order to give the best value. Many companies have change the mindset of the management to  knowledge-based business that becomes essential aspect in increasing the capital. The main purpose of this study is to examine the effect of intellectual capital on the stock price and the value of the company by doing moderation on the variables of size and leverage. Measurement of intellectual capital is using Value Added Intellectual Coefficient (VAIC). The stock price is measured based on the closing price and the company value is measured by using Tobins Q. The population of this study is the manufacturing companies listed on the Indonesia Stock Exchange. These results indicate that (1) intellectual capital can give a positive effect on the stock price (2) size and leverage are not moderating variables on the relationship between intellectual capital and stock price (3) intellectual capital does not have any effect on company value (4) size and leverage are not moderating variables on dealings with the value of the company's intellectual capital.
A study on the zakat and infaq or sodaqoh accounting application under SFAS 109 in Al-Falah Social Fund Foundation (YDSF) Surabaya Wasila, Siti; Shonhadji, Nanang
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.332

Abstract

This study aims to evaluate the reporting and the application of zakat accounting and its effectiveness under the Statements of Financial Accounting Standard (SFAS) No. 109 in Al-Falah Social Fund Foundation (YDSF) Surabaya. This study used the method of primary and secondary data. The primary data were obtained through indepth interviews regarding the accounting and financial reporting of the foundation. The result shows that the accounting which is based on Islamic Syari’ah has a great impact on the humanitarian aspects of the accounting of zakat and infaq or  sodaqoh. Thus, the accounting of zakat and infaq or sodaqoh stimulates the individual behavior across the environment to be always transformational. The accountability established within the organization includes physical, moral and spiritual aspects. The physical aspect of this research is the financial statements while the moral and spiritual aspectsare the realization of organizational accountability to God by trying to run its activities based on syari’ah. For further studies, the researchers should not only focus on one basic course, but also on the basis of social funds in Al-Falah foundation Surabaya as the house of sodaqoh, wallet for the poor, etc. that has also adopted SFAS No. 109 in its financial statements. Beside, the information should be in the long term in order to get effective and efficient information for a better result.
Analysis of the implementation of Government Regulation No. 46 2013 in the calculation of PT ABC’s income tax payable 2013/2014 Noviari, Naniek
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.333

Abstract

This research is a case study of the implementation of the Government Regulation No. 46 in the calculation of income tax payable 2013/2014 of PT ABC (a villa management company in Bali). This study uses quantitative and qualitative data, i.e. PT ABC’s Profit/Loss reports in 2012/2013, PT ABC’s Ledger of 2013, and the Notary Deed of the Establishment of PT ABC, which are collected using documentation technique. The Data are analyzed through several stages; firstly, to determine whether or not PT ABC should implement Regulation No. 46 in the calculation of its income tax payable 2013/2014, secondly, to calculate and analyze the comparison of PT ABC’s income tax payable 2013/2014 between using the Regulation No 46 scheme and regular scheme. It is found that PT ABC’s total income tax payable 2013, which is calculated using the Regulation No. 46 scheme, is lower than that of using the regular scheme, while the opposite condition occurs in 2014. This will potentially lead to a conflict of interest in the management of PT ABC that could potentially lead to act of tax evasion. This research uses the assumptionthat PT ABC’s Profit/Loss in 2014 has the same condition as PT ABC’sProfit/Loss in 2013. The future researchers can perform similar study in other companiesby using the actual report of Profit/Loss in 2014 and/or compare it with the condition ofProfit/Loss of the company for the next 3 consecutive years.
The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange Kistini, Dewi Sri; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.334

Abstract

The purpose of this study is to examine the effect of public accounting firm size, financial distress, institutional ownership, and management change on auditor switching in the manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2007 to 2012. The total samples in this research are 294 companies selected by using purposive sampling method based on specific criteria. Data are collected using secondary data from manufacturing companies listed in Indonesia Stock Exchange. The  hypothesis is analyzed with Logistic Regression using SPSS’s program 20.0 version for windows. The result of this research indicates that public accounting firm size has significanteffect on auditor switching, meanwhile financial distress, institutional  ownership, and management change do not have significant effect on auditor switching.

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