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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. 5 No. 2 (2015): July - December 2015" : 10 Documents clear
Risk-based credit analysis using ethnomethodology approach Rahayu, Tri Puji; Shonhadji, Nanang
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.641

Abstract

The economic activities in Mojokerto Regency are much related to the world of bank-ing. Therefore, banking industries in this regency have a very important role to pro-mote the economy of a country. This study is to determine the credit risk analysis and the causes of the possible occurrence of the risk, as well as the policies conducted to control of the credit risk. This research uses ethnomethodology, a method which focus-es on interview with informants based on their experiments. The data collection me-thod is observation, interview, documentation, and literature study. The result of this study shows the importance of the credit risk control policies, which are implemented by Bank Saudara Mojokerto Branch. Credit risk can be derived from both external and internal. Many researchers focus on the internal risk, such as human error or bad attitude of the bank staff. The implementation of credit risk control policies is intended to anticipate the fraud committed by internal bank staff.
Analysis of the effect of GCG quality on the financial performance of Islamic banks Dewany, Flowurrence Wibawanti
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.642

Abstract

This research aims to know the effect of the quality of Good Corporate Governance implementation on the rate of return, measured using Return on Assets (ROA), the risk of financing, measured using Non Performing Financing (NPF), and capitals measured using Capital Adequacy Ratio (CAR) on Islamic Banks in Indonesia. The sampling technique used in this research is purposive sampling method with the limi-tation of Islamic Banks registered in Bank Indonesia, publish annual report and dis-close reports of Good Corporate Governance from 2010 to 2013. The result shows that the quality of Good Corporate Governance implementation on Islamic banks in Indo-nesia is categorized good, based on the composite mean value of 1.70676. The quality of Good Corporate Governance implementation has no effect on the rate of return and the risk of financing, but it has an effect on the capital.
The effect of free cash flow and ownership structure on dividend payout ratio in manufacturing companies in Indonesia Suhartono, Afandi
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.643

Abstract

Dividend policy is used to determine the amount of net profit after tax that will be distributed to shareholders and the amount of equity in the net income that will be used to finance the company's investment. Optimal dividend policy is a dividend policy that creates a balance between current dividends and growth in the future to maximize the company's stock price. The purpose of this study is to analyze the effect of Free Cash Flow (FCF) and Ownership Structure, consisting of Institutional Own-ership, Family Ownership and Foreign Ownership, on Dividend Payout Ratio (DPR) in manufacturing companies listed on the Indonesia Stock Exchange in 2011-2013. The research methodology used is descriptive analysis method and statistical analysis method. The data used is secondary data consisting of 173 research data used as the sample. Hypothesis testing is done by using multiple linear regression analysis. The results of regression analysis show that free cash flow, family ownership and foreign ownership have positive effect on dividend payout ratio, while institutional ownership does not have negative effect on dividend payout ratio.
The effect of comprehensive income disclosure on capital costs, earnings quality, and profitability Negara, Akbar Abdi; Almilia, Luciana Spica Almilia
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.644

Abstract

This study was induced by the change from SFAS 2009 to SFAS 2012. One of the changes contained in SFAS No. 1 states that comprehensive income statement is an additional component of other comprehensive income. The study aims to determine whether there are differences in the capital cost, earnings quality, and profitability be-tween companies that report comprehensive income statement and companies that do not report comprehensive income statement. The sample of the study consists of 120 manu-facturing companies listed on the Indonesian Stock Exchange (BEI) in 2012. It uses Statistical test that is the Mann Whitney test due to the data, which were not normally distributed. The results of the research indicate that the significance level of capital cost variable is 0.038, earnings quality variable is 0.192, and profitability variable is 0.029. Therefore, it can be concluded that there are differences in the level of capital cost and profitability between companies that report comprehensive statements and companies that do not report comprehensive income statement. On the contrary, there is no differ-ence in the level of earnings quality between companies that report comprehensive in-come statement and companies that do not report comprehensive income statement.
The design of performance measurement for balanced scorecard method integrated with six sigma (A case study in PT Jasuindo Tiga Perkasa, Tbk.) Herjayanti, Rizka; El-Maghviroh, Rovila
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.645

Abstract

The purpose of this study is to design a Balanced Scorecard performance measurement that is integrated with Six Sigma methods in PT Jasuindo Tiga Perkasa, Tbk. Balanced Scorecard is a performance measurement method that includes the measurement of four perspectives; financial perspective and the other three non-financial perspectives (customer perspective, internal business processes perspective, and learning and growth perspective). This measurement method is integrated with DMAIC process (definition, measurement, analysis, improvement, control). Analysis technique is to identify the vision, mission, objectives, SWOT analysis and company strategy. Based on the measurement using key performance indicators of each perspective, the analysis is done in case of the decrease in performance, and focuses on finding control and solution to improve the performance. This study also measures the level of Six Sigma, where the company managed to achieve sigma level of 6.20, or 99.999869%. The re-sults obtained from the measurement are in accordance with the key performance indi-cators in which 1) there is an increase in financial perspective 2) there is a decrease in customer perspective, 3) there is an increase in internal business process perspective, and 4) there is a decrease in learning and growth perspective.
Differences in stock return, corporate value, and risk based on the SRI-KEHATI index status in Indonesia Stock Exchange Fertion, Kukuh
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.646

Abstract

Recent studies are paid attention to see whether there is a difference among the factors related to stock in companies listed in stock exchange. Therefore, it is also salient to do the same research so that more evidence can be gathered. The purpose of this research is to find the differences in stock return, corporate value, and risk between the compa-nies listed on SRI-KEHATI Index and those, which are not listed in SRI-KEHATI Index. This research uses secondary data taken from public companies listed on Indo-nesia Stock Exchange (BEI). The population consists of the companies listed on SRI-KEHATI Index to be compared with the companies listed in Indonesia Stock Exchange (BEI) from 2010 to 2013. The purposive sampling method is used in this study accord-ing to the criteria of assessment. The quantitative method is used to analyze this study. The signaling theory is the basic theory of this research. The analysis technique is using independent sample t-test. The result indicates that there is no difference in stock return, corporate value, and risk between the companies listed and those which are not listed on SRI-KEHATI index.
The effect of liquidity, profitability, sales growth, and dividend policy on stock prices after the implementation of IFRS Pranata, Dany; Pujiati, Diyah
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.647

Abstract

The objective of this research is to find out the effect of liquidity (CR), profitability (ROA), sales growth (SG), and dividend policy (DPR) on the stock price after the implementation of IFRS. This is a quantitative research with the samples consisting of 13 companies of the 45 companies listed on LQ45 in Indonesia Stock Exchange (IDX) during 2011-2013. Totally, there were 39 data collected for the analysis. The sample was determined using purposive sampling method. The data were analyzed by using multiple linear regression analysis. The result provides evidence that lead to a conclu-sion. Therefore, it can be concluded that, partially, the variables of Current Ratio (CR), Return on Assets (ROA), sales growth (SG), and Dividend Payout Ratio (DPR) have an effect on stock prices. In addition, Current Ratio (CR), Return on Assets (ROA), and Dividend Payout Ratio (DPR) simultaneously have a significant effect on stock prices. However, the sales growth (SG) has no significant effect on stock prices.
The accounting students’ perception towards accounting professions Ramadhan, Setiawan Budi; Hudiwinarsih, Gunasti
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.648

Abstract

This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants, management accountants, educator accountants, government accountants and ac-counting services office. It also analyzed their options for the accounting profession by considering the salary factor, professional training factors, professional recognition factor, factor of social values, work environment factors and consideration of the labor market. The data were collected using questionnaires directly distributed to them while they were still taking the courses of Accounting Seminar and Research Metho-dology with a sample of 117 respondents. The data were analyzed using descriptive analysis and methods of Crosstab. The results showed that there is a relationship be-tween age and choice of profession to the subject, and between the genders of choices of profession. Then the main factors considered by the students in the choice of account-ing profession is a factor of professional training, namely training before work, profes-sional recognition is an opportunity to thrive, salary and other salaries, labor market of career path length, work environment, namely pressure of work, and social values and the opportunity to interact with others.
The effect of stock return and ownership structure on investment risk in manufacturing companies listed on the Indonesian Stock Exchange (IDX) 2011 - 2013 Meliana, Anggraeni; Dewi, Nurul Hasanah Uswati
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.649

Abstract

This research aims to examine the effect of stock returns and ownership structure on the investment risk. The variables of this study are dependent variable, consisting of investment risk, and independent variable, consisting of stock return and ownership structure. The ownership structure in this study is measured using managerial own-ership and institutional ownership. The study sample consists of 101 manufacturing companies listed on the Indonesian Stock Exchange (IDX) 2011-2013. The result indicates that stock return has a positive effect on investment risk. If the investors expect the higher return rate, they must have the courage to bear the higher risk. The ownership structure does not have a negative effect on investment risk. It is because the ownership structure of a company is not included among the factors that affect the size of the investment risk that is likely to be experienced by investors. The implication of this study is that investors pay less attention to the ownership of the company to be invested. Therefore, the investors are expected to be more aware of the importance of ownership and corporate governance. Thus, it can reduce the failure experienced by investors in investing.
The effect of professionalism and locus of control on the auditor’s job performance with working motivation as intervening variable Siregar, Alex Dwiputra; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.650

Abstract

This research aims to analyze the effect of professionalism and locus of control on the auditor’s job performance using work motivation as intervening variable. This study uses primary data obtained by distributing questionnaires to auditors who work at Audit Firms in Surabaya area listed on the Audit Firms (KAP) Directory issued by the Institute of Indonesia Chartered Accountants (IAPI) in 2010. The sampling is using convenience-sampling method, while the data analysis method is using path analysis. The result of path analysis test shows that (1) professionalism has an effect on the value of job performance (2) professionalism has no significant effect on the value of job performance with work motivation as an intervening variable (3) locus of control has no significant effect on the auditor’s job performance (4) locus of control has significant effect on the auditor’s job performance with work motivation as an intervening variable.

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