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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. 7 No. 2 (2017): July - December 2017" : 10 Documents clear
The effect of good corporate governance, firm size, leverage and profitability on accounting conservatism level in banking industry Affianti, Dianita; Supriyati, Supriyati
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.947

Abstract

This study aims to examine the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level. The population used in this study is all banking industry companies, listed on the Indonesia Stock Exchange (BEI) 2008-2015, which present good corporate governance reports completely. The sampling technique used in this research is purposive sampling method. There are 18 companies qualified as the research sample. Data analysis method used is multiple linier regres-sion analysis using SPSS 23 for Windows program, with the significance level used is 0.05. The results show that good corporate governance and firm size have no signifi-cant effect on accounting conservatism level, while leverage and profitability have significant effect on accounting conservatism level.
The effect of management change, audit opinion, and financial distress on auditor switching Augustyvena, Endistria Verosa; Wilopo, Romanus
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.950

Abstract

To avoid undesirable things related to auditor independence, some companies take an action to make mandatory auditor switching, but on the other hand, many other compa-nies make voluntary auditor switching. This study, therefore, aims to find out empirical evidence related to the factors, such as management changes, audit opinion, and financial distress, which affect the manufacturing companies to do voluntary auditor switching. The data used in this research are consumer goods industry sector companies listed on the Indonesia Stock Exchange during 2011-2015. A total of 33 manufacturing compa-nies are used as the sample. Analysis method used is logistic regression analysis. Overall, the finding shows that there is no significant evidence that management change, audit opinion, and financial distress have an effect on auditor switching. Suggestion for the future research is to extend survey area coverage and to add more variables that can influence auditor switching.
Testing the effect of belief adjustment model and overconfidence on investment decision making Rofiyah, Farita Dewi; Almilia, Luciana Spica
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.952

Abstract

This study aims to examine the effect of belief adjustment models, consisting of presenta-tion pattern (Step by Step and End of Sequence), information sequence, and information series, on investment decision making. In addition, this study also examines the effect of the level of overconfidence on investment decision making. The designs of experiment included in this study are presentation pattern 2 × 2 × 2 × 2 (Step by Step and End of Sequence), information sequences (good news followed by bad news and bad news fol-lowed by good news), information series (long series and short series), and the level of overconfidence. The research hypotheses are tested using Independent Sample t-test. The results of this study show that there is a recency effect on the presentation pattern of the Step by Step for long and short information series. This is also reflected in the End of Sequence which shows that there is no recency effect occurring in the long series, but there is recency effect occurring in the short series.
The testing of the effect of belief-adjustment model and framing effect on investment decision making by using long series account-ing information Aftari Latief, Rika Nur
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.955

Abstract

The objective of this research is to examine the differences in investment decisions made by non-professional investors when the information provided is presented in some differ-ent ways. Belief-adjustment model (information order and disclosure pattern) and fram-ing effect are pretended in some factors, which influence investors to make different deci-sions. Design of experiment for this research is 2×2×2. Participants involved in this research are 111 undergraduate students of STIE Perbanas Surabaya majoring in Ac-counting and Management. The statistical method used in this study is independent sample t-test or mann-whitney u-test. The results show that either step-by-step or end-of-sequence presentation patterns can cause recency effect, and it is greater for sequential condition than simultaneous condition. But, the result is inconsistent for end-of-sequence pattern which in some conditions can caused no order effect. In another side, the result also proves that framing effect can influence investor’s consideration in deci-sion making.
The effect of institutional ownership, managerial ownership, free cash flow, firm size and corporate growth on debt policy Safitri, Laili Ayu; Wulanditya, Putri
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.958

Abstract

Debt policy is a decision made by a company to obtain funds from outside parties to meet the operational needs of the company. Recent economic development encourages compa-nies to continue to expand their business in order to survive and gain better corporate value. To develop the business, a company needs more funds. And when the funds are not enough, the company will perform debt policy. However, debt policy can be risky and therefore the company should carry out operational activities effectively in order to avoid the risks. This study aims to determine the effect of institutional ownership, managerial ownership, profitability, free cash flow, firm size and corporate growth on debt policy. The data used in this study are secondary data, that is, the financial reports of mining sector companies listed on the Indonesia Stock Exchange 2011-2015. The research is using purposive sampling method consisting of 59 data. Analysis techniques used in this study are classical assumptions and multiple regression analysis. The results show that institutional ownership and profitability have negative effect on debt policy, and free cash flow has positive effect on debt policy, while, managerial ownership, firm size, and corpo-rate growth have no effect on debt policy. The implication of this study is for investors to notice that the debt policy taken by mining companies is influenced by the number of shares owned by the institution, return on equity, and the amount of free cash flow.
Macroeconomic indicators and corporate financial ratios in predicting financial distress Oktarina, Dian
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1383

Abstract

In 2015, the performance of the textile and garment industry declined by 4.79% due to the global economic crisis which caused the textile and garment industry to experience a continuous deficit. This is a sign that the company is experiencing financial distress. Such a condition could have been recognized early if the financial statements and macroeconomic conditions had been carefully analyzed. The purpose of this study is to determine the macroeconomic indicators and financial ratios of companies in predict-ing financial distress. Data sampling in this research was taken from textile and gar-ment industry sector companies listed on the Indonesian Stock Exchange (IDX). Ma-croeconomic indicators used are lending rate, consumer price index, IDX Composite, inflation, and IDR/USD exchange rate. The financial ratios used are debt equity ratio, total asset turnover ratio, current ratio, quick ratio, working capital ratio, net income to total assets ratio, and cash ratio. This research uses logistic regression analysis. The results indicate that current ratio and quick ratio can be used to predict financial dis-tress. The next research can use other sector companies or all sector companies listed on the Indonesia Stock Exchange (IDX).
The effect of pecking order, trade-off and market timing theories on capital structure in commercial banking companies listed on IDX Africa, Laely Aghe; Sunani, Avi
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1398

Abstract

Capital structure has an impact on the short and long term. Funding provided by banks is inseparable from the availability of funds from third parties in the form of savings, demand deposits and deposits. The entry of third party funds must be balanced with the funds disbursed by the company. Therefore, management policy greatly determines the position and composition of funding. This study aims to analyze and determine several capital structure theories, namely Pecking Order Theory, Trade-Off Theory and Market Timing Theory. The variable of Pecking Order Theory is represented by funding deficit, long-term debt, and total debt. The variable of Trade-Off Theory is represented by tangi-ble assets, growth, size, profitability, total debt, and long-term debt. The variable of Mar-ket Timing Theory is represented by Equity Finance Weighted Average of market to book ratio and leverage ratio. This research is quantitative research. The samples used in this study are 100 data of commercial banking companies listed on IDX period 2011 - 2015. Data are obtained using purposive sampling method from banks registered at www.idx.go.id. Multiple Liner Regression is used in analyzing data using SPSS IBM 23. The results of the research show that Trade-Off and Market Timing Theories can be implemented by banking companies in terms of determining capital structure. This re-search implication is to enhance management choices, especially on how to set capital structure of the company.
The effect of personal cost, anticipatory socialization, and gender on whistle-blowing intention Adli, Alansyah Jaka Nur; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1601

Abstract

Fraud is difficult to detect because the doer attempts to cover up this unethical activity. The lack of experience in detecting fraud is one factor why the auditor could not predict any fraud. Whistle-blowing system could be the light to reveal the fraud in organization. This research is to socialize and educate the students that if there are fraud activities to be reported (whistle-blowing), they must consider some factors such as; personal cost effect, anticipatory socialization, and gender. The population of this research is Bachelor degree students of Accounting. The sampling method used is Convenience Sampling with 86 respondents of Bachelor’s degree students of Accounting chosen as the research sample. This research is classified in quantitative research with primary data source using ques-tionnaire measured with Likert scale. The analysis methods used are validity test, relia-bility test, classical assumption test, hypothesis test, and multiple linear analyses. The result indicates that (1) personal cost has a significant influence on whistle-blowing intention, (2) anticipatory socialization has a significant influence on whistle-blowing intention, and (3) gender has a significant influence on whistle-blowing intention.
Analysis of the implementation of green banking in achieving operational cost efficiency in the banking industry Pusva, Ika Devi; Herlina, Erida
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1602

Abstract

Green banking is a banking decision to provide banking programs or services to the only customers who consider about environmental and social impacts. The purposes of this study are to obtain empirical evidence that PT Bank Rakyat Indonesia (Persero) Tbk has implemented green banking and to find out the relationship between the implementation of green banking and the efficiency of operational cost in PT Bank Rakyat Indonesia (Persero) Tbk in the period of 2014 – 2016. This study is a qualitative research, which uses case study method for research method. The result of this study shows that BRI Kertajaya Surabaya Branch has not officially implemented green banking yet. The policy is only limited to the use of paperless program. However, based on the efficiency that is counted with operating costs and operating income (BOPO), the bank is included in a category of efficient.
The influence of profitability, size, and growth on the capital structure in consumer goods companies Puspitasari, Yovilanda Anggraeni; Ekaningtias, Diah
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1603

Abstract

Capital structure is a very important element needed by companies to conduct the com-panies’ operational activities. Companies must determine whether to use internal funds first or external funds to finance investment in getting an optimal capital structure. The purpose of this study is to examine the influence of the variables of profitability, size and growth on the capital structure in consumer goods companies. Multiple regression anal-ysis is used to analyze the data in this study. Data analysis is conducted on consumer goods companies listed on the Indonesia Stock Exchange period 2012-2016. Based on the analysis, it is found that profitability, size, and growth have an effect on capital structure in consumer goods companies listed on the Indonesia Stock Exchange 2012-2016.

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