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. 9 No. 2 (2019): July - December 2019" : 10 Documents clear
Fraud diamond analysis in detecting financial statement fraud Noble, Muara Rizqulloh
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1632

Abstract

This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability proxied by director change on financial statement fraud. It used 36 mining companies listed on the Indonesia Stock Exchange (IDX) period 2014-2016 as the sample. This sample was taken using a purposive sampling technique and data analysis were analyzed using multiple linear regression. The results indicate that pressure proxied by financial targets and rationalization proxied by change in auditors have an effect on financial statement fraud, whereas opportunity proxied by ineffective monitoring and capability proxied by replacement of directors have no effect on financial statement fraud.
The effect of risk disclosure on the cost of equity capital and firm value (An empirical study of manufacturing companies listed on the Indonesia Stock Exchange period 2015-2017) Sumardani, Eka Sri; Handayani, Rr Sri
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1715

Abstract

This study examines the effect of corporate risk disclosure on cost of equity capital and firm value. It uses the ratio of market value to book value, the ratio of leverage, consumer price index, growth, firm size, independent audit committee, and net profit during the study period and net profit in the previous year as control variables. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2017. The sample was taken using a purposive sampling method, with the total sample of 99 companies. The data were analyzed using multiple regression analysis to test the hypothesis. The results indicate that corporate risk disclosure has a negative effect on the cost of equity capital but corporate risk disclosure has a positive effect on firm value.
The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences Hapsoro, Dody; Sulistyarini, Ratna Dwi
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1730

Abstract

This study examines the effect of profitability and liquidity on CSR disclosure and its implication on economic consequences. This study was driven by the inconsistency of the results of previous studies in testing the factors that influence the CSR disclosure. This study used the CSR disclosure to measure Corporate Social Responsibility disclosure index (CSRDI) based on the index of the Global Reporting Initiatives G4 Guideline (GRI G4). The results show that profitability has a significant and positive effect on CSR disclosure, while liquidity does not affect CSR disclosure. Furthermore, CSR disclosure has a negative effect on the bid-ask spread, CSR disclosure has a positive effect on trading volume, while CSR disclosure doesn't affect stock price volatility. This study impklies as the following;: companies that have high profitability should have strong commitment to disclose corporate social responsibility because it can help reduce information asymmetry.
The effect of corporate governance on company value (Empirical study of LQ 45 companies listed on the Indonesia Stock Exchange period 2015-2017) Febrianti, Karmila; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1769

Abstract

This research aims to examine the effect of corporate governance on company value of LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The corporate governance mechanism consists of institutional ownership, proportion of independent commissioner, managerial ownership, independent audit committee, remuneration and nomination committee, board of directors, and board of commissioners, while firm value is proxied by Tobin’s Q. This research used 106 companies as a sample taken from a population of 135 companies in LQ 45 listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data were analyzed using a multiple linier regression analysis with SPSS program. The result shows that corporate governance mechanisms which are proxied by institutional ownership, proportion of independent commissioners, board of directors, and board of commissioners have an effect on firm value, while the corporate governance which are proxied by managerial ownership, independent audit committee, and remuneration and nomination committee have no effect on firm value.
An accounting review of athletes in ownership of basketball club assets Puspitasari, Kristina; Budisusetyo, Sasongko; Zakiah, Zakiah
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1770

Abstract

Sports are now growing as a business industry that can involve many parties interested in it. This study aims to determine the accounting treatment of athletes, recognized as club assets in the sport industry, particularly at Surabaya Fever Basketball Club. The unit of analysis is the management accountant and athlete management with both the primary and secondary data. The data were collected using interview, observation, and documentatition and analyzed by means of testing, categorizing, tabulating, and recombining the evidence. The use of this qualitative method approach is an answer that cannot be measured in numbers, but the indicator is the meaning of the context. The results show that Surabaya Fever Club recognizes the athlete as an asset and has fulfilled the asset classification. It is proven by the existence of economic benefits or services in the future. There is a useful life for the company originating from past transactions and is expressed in monetary units. In addition athletes are valued as intangible assets because they have economic benefits for the organization and are identified without physical form. Athletes meet the main characteristics, that is, can be further identified. However, there are no specific standards that state or discuss human resource assets.
Data envelopment analysis for profitability and marketing in the 10 largest banks in Indonesia Mulyadi, JMV
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1817

Abstract

The higher competition in banking industry has pushed the banks to increase efficiency both their profitability and marketing. This study aims to assess the efficiency of the 10 largest banks in Indonesia both in terms of profitability and marketing period 2017-2018 using the Data Envelopment Analysis (DEA) method. The results show that from 2017 to 2018, there were 7 banks that consistently obtained good profitability levels. The average bank profitability performance decreased from 2017 to 2018. From the marketing side, with the first input approach, during 2017-2018 there were only 6 banks that consistently obtained good levels of efficiency, while with the second input approach, there were only 5 banks that consistently achieved good efficiency. The average bank marketing performance declined from 2017 to 2018 using the first and second approaches. In general, bank performance in marketing is still below the bank performance in profitability. The implication is that in using DEA, it must be wise in selecting the input variables because they will produce different values.
Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga Puspita, Maria Entina; Pramono, Joko
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1818

Abstract

This study aims to examine the effect of business turnover, business’ age, educational level, accounting knowledge, accounting training and owner motivation on the use of accounting information in Small and Medium Enterprises (SMEs) in Tingkir, Salatiga City. The data were collected using accidental sampling where the respondents were SMEs who were willing as the respondents for this research. This study used primary data in the form of questionnaires for 30 respondents. This is an explanatory study with a quantitative approach to explain the relationship between variables by testing hypotheses and conducting statistical tests. Data were analyzed using multiple linear regression. The results showed that only accounting training was statistically proven to have a positive effect on the use of accounting information for SMEs in Tingkir Salatiga. Other variables such as business turnover, business’ age, educational level, accounting knowledge and motivation were not statistically proven to have an effect on the use of accounting information in these SMEs.
Analysis of determinants of financial and non-financial aspects for the fund adequacy ratio (FAR) at pension fund institutions Surjandari, Dwi Asih; Anggraeni, Dewi; Yulianto, Yulianto; Religiosa, Maria Wrightia
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1839

Abstract

The aim of this study is to analyze the determinants of Fund Adequacy Ratio (FAR) at Pension Fund Institutions listed in Indonesia Financial Services Authority (OJK) period 2013 - 2016. The determinants of financial aspect are proxied by financial ratio and the determinants of non-financial aspect are proxied by firm size. Sampling is done using purposive sampling method and the analysis used is SPSS version 2.0. The results of this study show that in financial aspect there are only 2 variables (the ratio of working capital / total asset and the ratio of retained earnings / total assets) that have a significant effect on FAR, while the other 4 variables consisting of the ratio of cash / total asset, the ratio of total debt / total revenue, the ratio of short-term debt / equity, and the ratio of current asset / short-term debt have no effect on FAR. In non-financial aspect, firm size also has no effect on FAR. However, all variables simultaneously have a significant effect on FAR.
The effect of political connection and effectiveness of audit committee on audit fee Nurjanah, Fitri; Sudaryati, Erina
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1848

Abstract

This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.
Capital aspects and share ownership towards banking financial performance in ASEAN member countries Usman, Mohammad Nadjib
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.2017

Abstract

This research was conducted to examine the effect of capital structure and ownership structure on profitability in the banking sector in Indonesia and the Philippines in 2013-2017. It used the population from conventional commercial banks listed on the Stock Exchange in Indonesia and the Philippines. The data were analyzed using statistical analysis with a structural model. Hypothesis testing results show that the capital structure (DER, CAR, and LDR) affects the banks’ profitability in Indonesia. The ownership structure (managerial ownership and institutional ownership) has a significant positive effect on the banks’ profitability also in Indonesia. However, the capital structure (DER, CAR, and LDR) has no effect on the banks’ profitability in the Philippines. And neither has thee capital structure (DER, CAR, and LDR) no effect on the banks’ profitability both in Indonesia and in the Philippines. The ownership structure (managerial ownership and institutional ownership) has a significant positive effect on the banks’ profitability of banks both in Indonesia and in the Philippines

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2019 2019


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