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 570 Documents
 10   11   12   13   14 
STUDI ATAS PRAKTIK AKUNTANSI DI ORGANISASI PIASJID DI SURABAYA Pepie Diptyana
The Indonesian Accounting Review Vol 1, No 1 (2011): TIAR - January 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.434

Abstract

Studies in accounting are important especially in any organization that deals with operation that spends money. In this emerging public sector, especially of accounting it is assumed that there are limited studies in nonprofit accounting, especially in religion organization. This research explores the process of accounting practice in mosque organization. There are somefindings: first, accounting process is required by Al-Qur'on, so it is a mosque organizationb obligation to report its resources use as an accountability practice, second, mosque organizations use cash basis to provide its financial report, third, financial report in mosque organization is a summary of cash bookkeeping.
Beware of the existence of a big bath with asset impairment after pandemic covid-19! Alwan Sri Kustono; Aisa Tri Agustini; Scherrgyo Agung Rhyo Dermawan
The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2243

Abstract

This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firm-year observations from 33 mining companies listed on the Indonesia Stock Exchange during the 2012 to 2018 period. Logistic regression has been used to analyze a big bath accounting on assets impairment. The results provide evidence that companies that tend to do a big bath accounting will recognize a loss of asset value. A big bath accounting is done because managers assume that investors will respond when the company suffered large losses or small losses. The manager acknowledges the costs of future periods and current period losses when unfortunate unavoidable circumstances in the current period. It will consequently make a profit higher than expected in the next year. In the next period, the company’s performance will look better so that managers can maximize utility in the form of compensation for the targets that have been achieved.
The determinants of accounting fraud tendency Predita Arie Ayu Putri; Soni Agus Irwandi
The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.857

Abstract

This study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency. This study uses agency theory and fraud triangle as a grand theory. This study was conducted in 19 companies in Surabaya with 79 managers as respondents. The data were analyzed using multiple linear regression models with SPSS software. The results show that internal control effectiveness, compensation system suitability, information asymmetry, adherence to accounting rules, and management morality have a significant effect on accounting fraud tendency.
INVESTIGASI EMPAT FAKTOR KONTINGENSI SEBAGAI VARIABEL MODERATING TERHADAP PARTISIPASI PEMAKAI DAN KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI Meirina Cherta Kusumastuti; Soni Agus Iwandi
The Indonesian Accounting Review Vol 2, No 2 (2012): TIAR - July 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.90

Abstract

User participation in information system development is an important factor affecting thesuccess of a system. User satisfaction is one of the successful developments of informationsystems. This study aims to provide empirical evidence about the effect of user participationon user satisfaction in the development of information systems and prove that the complexityof the task, system complexity, user influence and user-developer communicationmoderate the influence of user participation on user satisfaction in information systemsdevelopment. Sampling technique used judgment sampling. The samples were staffs whowere involved in the development of information systems at the national bank in the regionof Surabaya and consisting of 75 respondents. The method that used in this study was asimple linear regression to test the effect of participation in the use of user satisfaction ininformation systems development, while the absolute value of the difference test to examinethe effect of moderating variables. The results showed that the participation of users significantlyaffect user satisfaction in information systems development, the influence of usersand complexity of the task moderate the influence of user participation on user satisfactionin information system development, system complexity and user-developer communicationmoderate the influence of user participation on user satisfaction in development of informationsystems.
THE ROLE OF COOPERATIVE INSTITUTION AND BANKING INSTITUTION FOR BUSINESS CONTINUITY (GOING CONCERN) OF TRADITIONAL MARKET TRADER IN PUCANG SURABAYA Nur Aina; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 3, No 1 (2013): TIAR - January 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.210

Abstract

The existence of many large modern markets around Pucang Market becomes a challenge formarket traders to be sustainable or going concern. This study aimed to determine the role of cooperativeand banking institutions for business continuity of traditional market in Surabaya PucangMarket. It uses descriptive qualitative in which focuses on issues or phenomena that exist atthe time of the research conducted or actual problems, then describe the facts about the issuesunder investigation accompanied by rational and accurate interpretation. The data was collectedthrough direct interviews and observations to the merchant market and ask the data to the Headof Pucang Market. From interviews and observations can be known that the loan is on offer aswell as the cooperative bank does not affect business continuity, because of fearing the risk of notbeing able to pay for borrowing at banks or cooperatives so that the development of the businessonly from the results of operations. The implication of this study is that cooperatives and banksshould create a program to improve going concern traditional market traders.
Analysis of factors that affect internal whistle-blowing intentions Rifatul Fitriyah; Rovila El Maghviroh
The Indonesian Accounting Review Vol 9, No 1 (2019): January - June 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1675

Abstract

This research aimed to find out more information and empirical evidence on the effect of managerial status, organizational commitment, locus of control, and personal cost on internal whistle-blowing intentions among the employees of Regional Government Work Unit (Satuan Kerja Perangkat Daerah/ SKPD) in Surabaya. This research used 57 employees of SKPD Surabaya as the respondents. The sample was taken using a quota sampling method. This is a quantitative research in which the data were analyzed using multiple regression analysis with SPSS 23. The results shows that the variables of managerial status, locus of control, and personal cost have no effect on internal whistle-blowing intention, while the variable of organizational commitment has an effect onit.
The effect of association, ability, and credibility of companies implementing CSR on the analysts investment recommendations Chindi Nurkholiva S
The Indonesian Accounting Review Vol 4, No 2 (2014): TIAR - July 2014
Publisher : STIE Perbanas Surabaya

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.
The role of independent commissioner in the effect of family ownership on capital structure in family companies in Indonesia Rahmat Setiawan; Nunik Dwi Kusumawati
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.1972

Abstract

The purpose of this research is to analyze the effect of family ownership on capital structure with independent commissioner as a moderating variable in family companies in Indonesia. The study used the population consisting of  family businesses listed on Indonesia Stock Exchange. The data were taken from  the Indonesian Capital Market Directory (ICMD), financial statements, and annual report and the observation period was done from 2012 to 2018. The sampe was taken by  a purposive sampling based  the specified criteria. Based on the analysis result, it can be concluded that family ownership has a significant negative effect on capital structure. Independent commissionerweakens significantly the negative effect of family ownership on capital structure. Furthermore,firm sizehas a significant positive effect on capital structure, but profitability has a significant negative effect on capital structure.
The effect of stock return and ownership structure on investment risk in manufacturing companies listed on the Indonesian Stock Exchange (IDX) 2011 - 2013 Anggraeni Meliana; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 5, No 2 (2015): July - December 2015
Publisher : STIE Perbanas Surabaya

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 pecking order, trade-off and market timing theories on capital structure in commercial banking companies listed on IDX Laely Aghe Africa; Avi Sunani
The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

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.

Page 12 of 57 | Total Record : 570

 10   11   12   13   14 

Filter by Year

2011 2025


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