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
 13   14   15   16   17 
The factors affecting auditor switching in manufacturing companies listed in Indonesia Stock Exchange (BEI) Istainul Khasanah; Joicenda Nahumury
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.v3i02.206

Abstract

This study aims to empirically prove the effect of the audit opinion, change in management,public accountant firms size, the percentage change in ROA, financial distressand the growth of corporate on auditor switching. The samples in this study aremanufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2006-2011.There were 492 companies collected for observations in which they were taken by themethod of purposive sampling. An analytical technique employed is logistic regressionanalysis. During the six years of research, descriptive statistics indicate that only 55or 11.25% of the observed companies have changed their auditor, and the rest 437companies or 88.75% did not perform auditor switching. It was found that only publicaccountant office size that affects the auditor switching among six variables studied.The other five independent variables have no impact at all. This study has proved thatcompanies which hired the public accountant firms affiliated with the big four chooseto stay afloat using them, because in fact, the public accountant firms affiliated withthe big four are considered having a higher quality to conduct the audit on financialreports of go public companies.
The effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance Sandhi Wiratmoko
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.v8i2.1673

Abstract

This study aims to examine the effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The dependent variable used in this study is tax avoidance as measured by Cash Effective Tax Rate (CETR), while the independent variables used are independent commissioners, audit committee, corporate social responsibility (CSR), debt ratio, and ROA. This study also uses firm size as the control variable. Population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange (MYX) period 2012-2016. Sampling is conducted using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study show that in the sample of Indonesian manufacturing companies, the variables of independent commissioner, audit committee, and ROA have an effect on tax avoidance, while in the sample of Malaysian manufacturing companies, only the variables of debt ratio and ROA that have an effect on tax avoidance.
TELAAH PEMANFAATAN SOFTWARE AKUNTANSI OLEH USAHA KECIL DAN MENENGAH Rizky Kurniawan; Pepie Diptyana
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.v1i02.324

Abstract

It has been noted that high transaction frequency has occurred in Small and Medium Enterprises (SMEs). It is also not easy for them to record the transactions. Previous studies show that utilization of accounting software in SMEs is required for increasing both timely and accurately in financial statement. This study aims to determine the factors that affect SEMs accounting software selection. The data were collected from 45 SMEs in Surabaya and Sidoarjo and then they were tested using logistic regression. It is expected to explore whether price, performance, stability, flexibility, implementing, customization and vendor support in utilization through three groups of time range of decision: nowadays, next five years and next ten years. Despite, this research has failed to support the hypotheses. It was found that modified Microsoft excel is an accounting application which is, in fact, mostly used by SMEs. Accounting software utilization is used for supporting operation function, but not for strategic function. It is assumed, however, that this study has limited respondents. Therefore, further research should get more respondents and propose more robust predictor of decision for f using accounting software.
The design of performance measurement for balanced scorecard method integrated with six sigma (A case study in PT Jasuindo Tiga Perkasa, Tbk.) Rizka Herjayanti; Rovila El-Maghviroh
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.v5i2.645

Abstract

The purpose of this study is to design a Balanced Scorecard performance measurement that is integrated with Six Sigma methods in PT Jasuindo Tiga Perkasa, Tbk. Balanced Scorecard is a performance measurement method that includes the measurement of four perspectives; financial perspective and the other three non-financial perspectives (customer perspective, internal business processes perspective, and learning and growth perspective). This measurement method is integrated with DMAIC process (definition, measurement, analysis, improvement, control). Analysis technique is to identify the vision, mission, objectives, SWOT analysis and company strategy. Based on the measurement using key performance indicators of each perspective, the analysis is done in case of the decrease in performance, and focuses on finding control and solution to improve the performance. This study also measures the level of Six Sigma, where the company managed to achieve sigma level of 6.20, or 99.999869%. The re-sults obtained from the measurement are in accordance with the key performance indi-cators in which 1) there is an increase in financial perspective 2) there is a decrease in customer perspective, 3) there is an increase in internal business process perspective, and 4) there is a decrease in learning and growth perspective.
The Role of Trust as an Informal Mechanism in the Management Control System of Performance Effectiveness Fachmi Pachlevi Yandra
The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.1218

Abstract

Performance is a variable explaining the effectiveness of internal control systems that managed based on management accounting information and functions. There are some aspects of behavior that remain unexplained in understanding the effectiveness of the performance of organizations and individuals affected by the data and accounting functions. In addition, social mechanisms such as culture, honesty, group identification and trust play an important role in mitigating agency problems. This study aims to investigate what and how the role of trust in organizational performance is. It develops and tests a conceptual relation model between trust and performance through organizational commitment and job satisfaction. It also examines contextual factors in the form of cognitive orientation of the conceptual model that has been built. The data were collected by using questionnaire-based survey method for the employees based on the criteria of having direct supervisors and directly responsible for them, and a minimum work period of one year. They were analyzed using SEM PLS. It shows that organizational commitment mediates the positive relationship between trust and job satisfaction. The positive relationship between trust and performance is mediated by organizational commitment and job satisfaction. It also shows that cognitive orientation influences the relationship between job satisfaction and performance. This study contributes to the management accounting literature, that is, a conceptual relationship model of trust to performance in the realm of empirical research
Earnings management prediction (a study of companys life cycle) Rikazh Zamrudah; Kautsar Riza Salman
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.v3i02.197

Abstract

This research aims to test whether deferred tax expense and accruals affect in detectingearnings management to avoid reporting earnings decline and to avoid reportinglosses at the stage of the company life cycle period from 2000 to 2007. Earnings managementis an effort made by the manager with the purpose to increase or decrease theprofit. Deferred tax expense is the expense arising from temporary differences betweenaccounting income and taxable income. The accrual is to recognize revenue when it isgenerated and recognized expense in the period incurred, regardless of the time ofreceipt or payment of cash. The life cycle is divided into stages of company, namelystart-up, growth, mature and decline. Results of this research is that there is no effectof deferred tax expense in detecting earnings management in order to avoid reportingearnings decline and to avoid reporting losses for the growth and mature stage of.Accrual has no effect in detecting earnings management to avoid reporting earningsdecline in both growth and mature stage. To avoid reporting losses, accruals in detectingearnings management influence the growth stage, while the mature stage accrualdoes not affect in detecting earnings management. This research does not test on startupstage and decline because the data sample is not sufficient for a stage to be tested.
The effect of corporate governance, leverage, and liquidity on islamic social reporting (ISR) disclosure in islamic commercial banks in Indonesia Dinna Riyani; Nurul Hasanah Uswati Dewi
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.v8i2.1628

Abstract

Islamic Social Reporting is the standard index of performance reporting in sharia-based companies. This index was born on the basis of reporting standards based on AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions). The objective of this research was to knowing the extent of Corporate Governance, leverage dan liquidity of Islamic Social Reporting Disclosure (ISR). The independent variables were used in this study is The Board of Comisionner, The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage and liquidity, while the dependent variable is the ISR disclosure. Samples were taken by using census sampling technique. The final sample as many as 12 islamic bank in Indonesia on 2012-2016. Data analysis method of the data used in this research is descriptive analysis, classical assumption test, and multiple linear regression using SPSS 23 for windows. The results of this study showed that The Board of Comisionner and liquidity has effect ISR disclosure. The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage does not affect the ISR disclosure.
PENGUJIAN EMPIRIS ATAS AUDIT DELAY PADA PERUSAHAAN PERBANKAN GO PUBLIC DI BEI JAKARTA TAHUN 2005-2009 Anike Wulansari; Supriyati .
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.v2i01.315

Abstract

It is noted that the delay of any information will attract some negative reaction because it would be useless. The objective of this study is to analyze the influence of profitability, profit and loss, auditor opinion, public accountant size, auditor previous opinion, going concern and company size towards the audit delay in banking companies that have been listed in Jakarta Stock Exchange, Indonesia in 2005 until 2009. This research used census method on the companies that have been listed in Jakarta Stock Exchange. The analysis of hypothesis is using Multiple Regressions. Prior to hypothesis test, normality of the data test was done using kolmogorof-Smirnov test. The result of multiple regression model shows that audit delay was influenced by profitability and auditor previous opinion, with the significance at 10%. Yet, profit and loss, public accountant size, auditor opinion, company size and going concern were not significant factors. Based on such results, it is recommended that the auditor should increase the effectiveness and efficiency of his audit performance and, for all existing studies; they should contribute to the current literature on Auditing.
Behind the deviation of Islamic banks from shariah principles Moh. Baqir Ainun
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.v10i1.1919

Abstract

This study examines the causes of Islamic banks deviated from shariah principles. It also explores why the Islamic bank deviates from shariah principles. This study used a qualitative method with in-depth interviews with employees and customers of one of the Islamic banks in Sumenep Indonesia. This study was divided into two steps. First, examine whether Islamic bank deviates from shariah principles. Second, examine what causes Islamic banks to deviate from shariah principles. The results of this study found that the causes of Islamic banks deviated from shariah principles are the existence of competition between Islamic banks and the reality of profit targets that must be achieved. The findings of this study contribute to providing information to the public who criticize Islamic banks so that they understand the difficult conditions of Islamic bank to adhere perfectly to shariah principles so that the public do not always blame Islamic bank for deviations committed and do not condemn it.
Real earnings management of operation before and after the implementation of IFRS using cash flow measurement approach Tiara Puspita Dewi
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.v5i1.489

Abstract

The timeframe of this study is two years, before the implementation of IFRS in 2011 and after the implementation of IFRS in 2013. The population of this study is manufacturing companies listed in Indonesia Stock Exchange. From the existing 179 companies, 92 companies were selected according to the criteria of the sampling method and then determined as the subjects of the study. The data were secondary data obtained in the form of ready-made (provided) through publications and infor-mation issued by various organizations or public companies listed in Indonesia Stock Exchange. The focus of this study is to examine the differences in the real earnings management with the measurement of cash flow operation before and after the implementation of IFRS. Roychowdhury (2006) stated that the indication of real earnings management is the interval between -0.075 and 0.075. The results show that there is no difference between real earnings management with the measurement of cash flow operation before the implementation of IFRS and real earnings man-agement with the measurement of cash flow operation after the implementation of IFRS.

Page 15 of 57 | Total Record : 570

 13   14   15   16   17 

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