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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 570 Documents
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The analysis of manufacturing cycle effectiveness (MCE) in reducing non added-value activities (Empirical study at PT. Bhirawa Steel Surabaya) Rizka Tri Verdiyanti; Rovilla El-Maghviroh
The Indonesian Accounting Review Vol 3, No 2 (2013): TIAR - July 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.201

Abstract

The Increases of demand from costumers and the number of competitors lead companiesto reduce the cost of non value-added activities. Manufacturing Cycle Effectiveness(MCE) is commonly used as an analytical tool for production activities as well asto see how the non value-added activities are reduced and eliminated from the manufacturingprocess. Companies can reduce and eliminate non value-added activities tomaximize the value the companies. The purpose of this study is to provide empiricalevidence about the application of MCE as a measuring instrument in improving productionefficiencies and in controlling non value added activities at industrial enterprises.Based on the analysis of the MCE, the result shows that the company is notable to reduce non-value-added activities after rejuvenation of machines because thereis a lot of grunt work. The production process is still not running smoothly because alot of improvements still need to be done. Improvements during the production processresulting in decreased production process and waste a lot of waiting time. However,with the rejuvenation of machines, the company can reduce the moving time and inspectiontime.
Factors affecting the internet financial reporting (IFR) in banking sector companies listed on the indonesia stock exchange (IDX) Ilham Ridho Maulana; Luciana Spica Almilia
The Indonesian Accounting Review Vol 8, No 2 (2018): July - December 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1534

Abstract

Internet Financial Reporting is the disclosure of company’s financial and non-financial information through the company's official website. The format commonly used includes HTML, PDF, XBRL, audio and video. This study aims to examine the effect of firm size, leverage, listing age, profitability, and liquidity on the Internet Financial Reporting. The population in this study is banking sector companies listed on the Indonesia Stock Exchange (IDX) period 2016. The sampling technique used is purposive sampling with SPSS 23, software. The results of this study show that firm size and leverage have an effect on Internet Financial Reporting, but listing age, profitability, and liquidity have no effect on Internet Financial Reporting.
IDEALISME, RELATIVISME, DAN KREATIVITAS AKUNTAN Immanuel Oky Nurcahyo; Nurmala Ahmar
The Indonesian Accounting Review Vol 2, No 1 (2012): TIAR - January 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.319

Abstract

Creativity and ethics have been the crucial factors that attract attention. These two factors are very important for the researchers to be researched recently. This study tries to find out the influence of idealism and relativism towards the accountants creativity. This took a controllable variable of job tenure and ages, and the variable of accountants, as the sample, were indicated by the gender and GPA. This main sample was mainly of the accountants in Surabaya and a controllable sample i e undergraduate accounting students at STIE Perbanas Surabaya. It employed the technique that is questionnaires distributed to the respondents. The analysis was conducted by using multiple regression analysis. Based on the data analysis; it was found that that idealism, of relativism, and job tenure affected the creativity. However, the age, gender, and GPA were found that they didnt influence the creativity.
Visual learning methods: strategy for mitigating unethical decisions in accounting education Natasia Alinsari; Intiyas Utami; Marwata Marwata
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1905

Abstract

The purpose of this study is to examine the causality between obedience pressures and unethical decisions making and whether the causality can be mitigated by visual-based ethics learning methods. This study employs 2x2 between subjects factorial experiment methods with 114 participants from undergraduate students in accounting. The result of this study shows that there is a causal relationship between obedience pressures and unethical decisions making and that visual-based learning methods have encouraged subjects to make more ethical decisions. In addition, this study also finds that the most ethical decision outcomes are generated by the subjects who are under high obedience pressures and receive visual-based ethics learning methods.
The effect of experience, competence, independence, and professionalism of auditors on fraud detection Lingga Sulistyowati; Supriyati Supriyati
The Indonesian Accounting Review Vol 5, No 1 (2015): January - June 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.494

Abstract

This research aims to determine the effect of experience, competence, independence, and professionalism, as the independent variables, on fraud detection, as the depen-dent variable. The population of this research is the auditors who work for Public Accountant Firms in Surabaya. The sample used in this study consists of 58 audi-tors working in 12 Public Accounting Firms in Surabaya. Data are obtained through a survey of the questionnaires completed by senior accountants working in the Public Accounting Firm located in Surabaya City. The sampling technique is using purposive sampling method, and the research data are analyzed using mul-tiple regression analysis using SPSS version 20.00. The research results are ob-tained that the variables of experience, competence, and professionalism affect the fraud detection. But the variable of independence does not affect the fraud detection.
The effect of financial performance on environmental disclosure of mining sector companies listed on IDX Erwin Norma Arifiyanto
The Indonesian Accounting Review Vol 6, No 2 (2016): July - December 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.681

Abstract

This study aims to examine the effect of financial performance on environmental dis-closure in mining sector companies listed on the Indonesia Stock Exchange (IDX) 2012-2014. The data were analyzed using multiple linear regression analysis, with a significance level of 0.05. The samples used in this study are mining sector companies listed on the Indonesia Stock Exchange 2012-2014 and they disclosed their annual reports and environmental condition for three consecutive years. The results of this study show that the variable of profitability has an effect on environmental disclosure. However, when controlled using variable control, it has no effect. Meanwhile, the variable of Tobin's Q has no effect on environmental disclosure either controlled or not controlled by other variables. The implication of this study is that companies should improve their financial performance and environmental disclosure that could provide good news to public. So, the publication of financial statements and environmental disclosure can be useful not only for shareholders but also stakeholders.
Factors that Influence the Firm Value in Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange 2013 – 2017 Amilus Sholikhah
The Indonesian Accounting Review Vol 8, No 1 (2018): January - June 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1526

Abstract

Firm value is the price of company’s stock in the capital market that must be paid by an investor if he wants to own the company. Every company aims to maximize the fi rm value because with a high fi rm value, investors assume that the company’s performance is better and has prospects in the future so that investors will be interested to invest in the company. Optimizing the fi rm value can be done with the implementation of fi nancial management functions. Financial management involves decisions made by the company. This research aims to fi nd out the infl uence of dividend policy, debt policy, investment decision, and profi tability on the fi rm value. The population in this study is consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) period 2013-2017. A sample of 12 companies is obtained by using purposive sampling method. Analysis techniques used are statistical analysis and multiple linear regression analysis with SPSS 16. The results of this study show that the variables of dividend policy, debt policy, investment decision, and profi tability have an effect on the fi rm value.
The effect of Internet Financial Reporting (IFR) on firm value, stock price, and stock return in the manufacturing companies listed in Indonesia Stock Exchange Eka Ratna Maryati
The Indonesian Accounting Review Vol 4, No 1 (2014): TIAR - January2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.286

Abstract

The rapid development of internet could be used by the company to disclose financial and non financial information quickly to the investors. However, in Indonesia the disclosure of financial and non financial information through the internet is rarely done by the company. This study aims to examine whether the use of internet financial reporting affect the firm value, stock price, and stock return in manufacturing companies listed in Indonesia Stock Exchange. The data of this study were collected from a sample of 50 manufacturing companies listed in Indonesia Stock Exchange. Simple regression analysis was employed in this study. From the process of analysis, it was found that the companies that used internet to disclose financial and non financial information have a significant and positive impact on their firmvalue and stock price.
Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga Maria Entina Puspita; Joko Pramono
The Indonesian Accounting Review Vol 9, No 2 (2019): July - December 2019
Publisher : STIE Perbanas Surabaya

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.
The effect of macro economy, liquidity, and profitability on investment risk in companies listed on the Jakarta Islamic Index (JII) Malia Anggrainy
The Indonesian Accounting Review Vol 5, No 1 (2015): January - June 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.484

Abstract

The economic crisis in Indonesia had an impact on the declining performance of the companys fundamental in the stock market. Investment is the placement of funds at this time for making a profit in the future. Investment is always associated with return and risk. Investors are willing to accept greater risks but should also be compensated by the opportunity to get greater return. This research aims to find the effect of infla-tion, interest rate, and the exchange rate that represent the macro-factors and the level of liquidity and profitability (ROA) of the company that represent micro-factors ont the risk of stocks investment in companies listed on the Jakarta Islamic Index (JII). The sample used is 13 companies using purposive sampling techniques. The statistical analysis of this research is done by using multiple regression analysis. The results show that inflation rate, exchange rate, and liquidity do not have significant effect on investment risk, while interest rate and profitability have significant effect on invest-ment risk.

Page 13 of 57 | Total Record : 570

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