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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
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The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management Ni Ketut Rasmini; Putu Sri Harta Mimba
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.v11i1.2046

Abstract

This study aims to determine the effect of the apparatus competence, leadership style, Tri Hita Karana culture and society participation on the effectiveness of village fund management. The sample of this study were taken from 100 villages in Tabanan Regency with the number of respondents as many as 300 respondents.   The method for determining the sample were the proportionate stratified random sampling and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. This study shows that the apparatus competence, leadership style, and society participation have a positive effect on the effectiveness of village fund management. Meanwhile the Tri Hita Karana culture not significantly affect the effectiveness of village fund management. This indicate that the better the apparatus competence, leadership style, and society participation, the better the effectiveness of village fund management..
Causes of delays in budget absorption as the development of good governance on deconcentration and co-administration task budget (A case study at the work unit of DKP-NTB Province) Muhamad Ichsan Wadi; Rr. Titiek Herawati; L. Hamdani Husnan
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.v6i2.1106

Abstract

The objective of study is to determine the causes of delays in the absorption of De-concentration (Decon) and Co-administration Task (TP) budget at the level of Work Unit. In carrying out its function as an agent of the Ministry of Maritime Affairs and Fisheries (DKP). The Work Unit has developed operational plan, nevertheless it plan could not be followed up. Such condition surely has consequences on the budget absorption at the Work Unit. This study is a qualitative study using a case study approach. The study uses a holis-tic single case study. The results indicate that there are many obstacles encountered by the Work Unit in carrying out its daily activities related to budget absorption. The obstacles may be from internal factors and external factors. The strong intervention of principal in Decon and TP budget is a key issue of the external factor that makes the Work Unit unable to be consistent to the operational plan drawn up. Besides, the procurement of goods and services through the Procurement Services Unit is also an obstacle for the Work Unit in executing the work using tender mechanism. Other external factors are the mechanisms of Money Supply (UP) and the Change of Money Supply (GUP) that cause the Work Unit to get difficulty in setting up funds for activities. Meanwhile, the internal factors that con-strain the Work Unit are issues concerning Human Resources, Standard Operating Proce-dures and Performance Evaluation that have not been implemented well in the internal Work Unit. The theoretical implication of the study is the dominant intervention of the principal (central government) to the agent (Work Unit) is a resistance to the implementa-tion of the values of effectiveness and efficiency in the concept of good governance.
ANALISIS NILAI PERUSAHAAN, KINERJA PERUSAHAAN DAN KESEMPATAN BERTUMBUH PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Septy Kurnia Fidhayatin; Nurul Hasanah Uswati Dewi
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.v2i02.96

Abstract

In the era of globalization of capital markets have a very important role in the economic activitiesof a state. The company is one of the forming of GDP within a state. Investors are oneof important components in the financing activities of a public company, and the return isvery important for investors because investors expect a high return on their infestations. Sothe value of the company, company performance and growth opportunities the company canbe used as benchmarks to know the stock return. The purpose of this study was to determinethe effect of corporate value, corporate performance and the opportunity to grow the companyto stock returns. The samples used in this study were 175 manufacturing companieslisted on the Indonesia Stock Exchange (BEI) in the period 2006-2010. Statistical tests usedwere multiple linier regression tests. Statistic test results indicate that the value of the companyand corporate performance affect stock returns. It can be seen from the F test and t testwhich showed positive results, which means the value of the company and corporate performancesignificantly to stock returns. The opportunity to grow the F test and t test showednegative results, which means that the company did not grow significantly on stock returns.This is because the opportunity to grow a company not only from the increase or decrease infixed assets but because of other factors.
THE EFFECT OF POSITIVE, NEGATIVE, NEUTRAL MOOD ON ETHICAL AUDITOR JUDGMENTS Nur'aini Rokhmania
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.v3i01.215

Abstract

Mood as the factor in decision making is really important to be studied, especially for auditors.Auditors are professional groups that are required to act professionally in any psychologicalconditions. This research attempts to investigate whether the auditors with differentmoods (positive, negative or neutral) will construct ethical judgments with different ethicallevels. It was conducted by distributing questionnaires to the auditors who work at publicaccountant offices (KAP) in Surabaya. The questionnaires are related to two cases associatedwith ethical dilemmas. The first case is related to the decline of inventory values, whilethe second case is concerned with the reporting of the findings of the 25 audit posts. Thequestionnaires are sent through two stages: by email addresses of KAP in Surabaya and bysending files directly to the KAP. The total respondents are 65 auditors. The results showthat 1) positive mood auditors make ethical judgments with the different ethical level compareto negative mood auditors 2) neutral mood auditors make ethical judgments with thedifferent ethical level compare to negative mood auditors 3) positive mood auditors makeethical judgments with the similar ethical level with neutral mood auditors.
The effect of emotional, spiritual and intellectual intelligence on auditor professionalism at the inspectorate of South Sulawesi Province Muslim Muslim; Hamzah Ahmad; Syamsuri Rahim
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.v9i1.1416

Abstract

As government organizers—serving as the supervisory function of the civil government work unit—auditors at the inspectorate are very dependent on their professionalism. Some factors that support auditor professionalism are emotional intelligence, spiritual intelligence, and intellectual intelligence which are used as variables analyzed in this study. This study took the research object of all auditors at the Inspectorate of South Sulawesi Province, with the total of 59 people. This study uses a quantitative approach with an analytical method of linear regression. The results showed that emotional intelligence has no significant effect on auditor professionalism, while spiritual intelligence and intellectual intelligence have a significant effect on it in which it is indicated by the value of R2 that is 0.643 or 64.3%.
Analysis of the implementation of Government Regulation No. 46 2013 in the calculation of PT ABCs income tax payable 2013/2014 Naniek Noviari
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.v4i02.333

Abstract

This research is a case study of the implementation of the Government Regulation No. 46 in the calculation of income tax payable 2013/2014 of PT ABC (a villa management company in Bali). This study uses quantitative and qualitative data, i.e. PT ABCs Profit/Loss reports in 2012/2013, PT ABCs Ledger of 2013, and the Notary Deed of the Establishment of PT ABC, which are collected using documentation technique. The Data are analyzed through several stages; firstly, to determine whether or not PT ABC should implement Regulation No. 46 in the calculation of its income tax payable 2013/2014, secondly, to calculate and analyze the comparison of PT ABCs income tax payable 2013/2014 between using the Regulation No 46 scheme and regular scheme. It is found that PT ABCs total income tax payable 2013, which is calculated using the Regulation No. 46 scheme, is lower than that of using the regular scheme, while the opposite condition occurs in 2014. This will potentially lead to a conflict of interest in the management of PT ABC that could potentially lead to act of tax evasion. This research uses the assumptionthat PT ABCs Profit/Loss in 2014 has the same condition as PT ABCsProfit/Loss in 2013. The future researchers can perform similar study in other companiesby using the actual report of Profit/Loss in 2014 and/or compare it with the condition ofProfit/Loss of the company for the next 3 consecutive years.
Perception of civil servant’s on APIP capability as moderating vari-able on the relationship between the implementation of SPIP and SAKIP (Study on Salatiga City Government) Limpat Akbar Yudanto; David Adechandra Ashedica Pesudo
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.v10i2.2140

Abstract

This study discusses the government’s accountability performance. This study tried to obtain the evidence on the effect of SPIP (internal control system) Implementation on the SAKIP (accountability performance) implementation and APIP (internal auditor) Capability can strengthen the relationship between SPIP Implementation and SAKIP Implementation. This study helps to improve comprehension of the importance of the implementation of SPIP and the implementation of SAKIP to improve accountability performance as government and the importance of APIP capability can affect the relationship between the implementation of SPIP and SAKIP. It used the sampe consisting of 322 civil servants of Salatiga City Government. The variables used in this study include the dependent variable-SAKIP Implementation, the independent variable-SPIP Implementation, and the moderating variable-APIP Capability. This study uses primary data obtained from civil servants of Salatiga City Government. This data is a cross-section in the form of questionnaires using Moderated Regression Analysis with SPSS. The results show that SPIP Implementation affects SAKIP Implementation and APIP Capability strengthen the relationship between SPIP Implementation and SAKIP Implementation.
The influence of profitability ratio, market ratio, and solvency ratio on the share prices of companies listed on LQ 45 Index Abhimada Gatuth Satryo; Nur Aini Rokhmania; Pepie Diptyana
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.v6i1.853

Abstract

This research aims to analyze the influence of profitability ratio, market ratio, and solvency ratio on the share price of companies listed on LQ 45 Index. The independent variables used in this research is Return on Assets (ROA), Return on Equity (ROE), Earning per Share (EPS), Price to Book Value (PBV), Debt to Equity Ratio (DER), and Debt to Assets Ratio (DAR), while the dependent variable used is share price. The samples of this study are companies listed on LQ 45 Index in Indonesia Stock Ex-change from 2010 to 2014. The samples are selected by using purposive sampling method and obtained 15 companies that fulfill the criteria specified. Data are processed using Multiple Regression Analysis and statistical test. The results of this study show that Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Debt to Assets Ratio (DAR) have no effect on share price, while Earning per Share (EPS) and Price to Book Value (PBV) have an effect on share price.
EKSPLORASI STRUKTUR KEPEMILIKAN SAHAM PUBLIK DI INDONESIA TAHUN 2004 - 2008 Nendy Pramita Shinta; Nurmala Ahmar
The Indonesian Accounting Review Vol 1, No 2 (2011): TIAR - July 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.42

Abstract

It is assumed that the ownership structure reflects the proportion of right principal (owner).The purpose of this study is to explore the structure of shareholding companies listed inIndonesia Stock Exchange (ISE) during 2004 and 2008. Ownership structures are classifiedinto five ownership structures of managerial ownership, institutional ownership, individualownership, public ownership and government ownership. This study explores and analyzesthe five classifications of ownership structure, namely managerial ownership, institutionalownership, individual ownership, public ownership, and government ownership in publiccompanies listed in the Indonesian Capital Market Directory (ICMD). In 2004, there were330 public companies, in 2005 there were 339 public companies, in 2006 there were 343public companies, in 2007, 393 companies, and in 2008 397 public companies. Testing andanalysis used in this research is descriptive ANOVA test device, using the analyticalapproach and method of content interpretative analysis.
Testing the effect of belief adjustment model and overconfidence on investment decision making Farita Dewi Rofiyah; Luciana Spica Almilia
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.v7i2.952

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.

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