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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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Optimally diversified portfolio Deannes Isynuwardhana
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.v4i02.329

Abstract

Investors can reduce risk by diversification or by forming a portfolio from its investment so that the possibility of the loss from one stock can be covered by gaining from other stock. One of the problems encountered in the formation of the portfolio is related to the size of the portfolio itself, is about how many stock in the portfolio that will minimize the level of risk. This research was conducted to determine the relationship between the size of the portfolio and risk level, both in total risk (variance) and unsystematic risk. By using Blue Chip stock in April 2012 as the sample period, the portfolio size range will be calculated for the level of risk, as result the number of stock in the portfolio that will produce the lowest level of risk. The result of this research showed that the greater the number of stocks in the portfolio will provide a level of lower unsystematic risk, meaning that the size of a large portfolio showed a good level of diversification. Optimally diversified portfolio consists of approximately 16 stocks, while over 16 stocks the level of unsystematic risk is decreased but not significant. This suggests that the size of the portfolio has a negativerelationship with the level of unsystematic risk.
Logic model evaluation and the analysis of job motivation for pre-paring the performance indicators of government institution: case of Klungkung, Bali Made Aristia Prayudi; Gusti Ayu Ketut Rencana Sari Dewi; Putu Riesty Masdiantini
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.v10i2.2039

Abstract

When compared to other districts in Bali Province, Klungkung has the lowest performance accountability score. The current study aims to evaluate the technical and psychological aspects of performance indicators development process of the local government. The technical aspect evaluation was done by implementing logic model analysis procedures and adopting a four-quadrant analysis approach. The  psychological aspect analysis was conducted by examining the motivational factors taken from the perspective of Institutional Theory for determining individual behavior in developing performance indicators in governmental organizations. The results show that there is a discrepancy in the number of performance indicators presented in the planning and performance reporting documents, as well as an absence of logical relationships among them. Psychologically, the quality of Klungkung’s performance indicators development is determined by the perception of the performance indicators matrix difficulty, the perceived usefulness of technical training, the level of top management commitment, the assertiveness enforcement of the regulations, and the existence of social pressure and pressure on professionalism. It can be implied that technical policies need to be formulated by local government organizations.  
The effect of professionalism and locus of control on the auditors job performance with working motivation as intervening variable Alex Dwiputra Siregar; Joicenda Nahumury
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.v5i2.650

Abstract

This research aims to analyze the effect of professionalism and locus of control on the auditors job performance using work motivation as intervening variable. This study uses primary data obtained by distributing questionnaires to auditors who work at Audit Firms in Surabaya area listed on the Audit Firms (KAP) Directory issued by the Institute of Indonesia Chartered Accountants (IAPI) in 2010. The sampling is using convenience-sampling method, while the data analysis method is using path analysis. The result of path analysis test shows that (1) professionalism has an effect on the value of job performance (2) professionalism has no significant effect on the value of job performance with work motivation as an intervening variable (3) locus of control has no significant effect on the auditors job performance (4) locus of control has significant effect on the auditors job performance with work motivation as an intervening variable.
The effect of good corporate governance, firm size, leverage and profitability on accounting conservatism level in banking industry Dianita Affianti; Supriyati Supriyati
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.v7i2.947

Abstract

This study aims to examine the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level. The population used in this study is all banking industry companies, listed on the Indonesia Stock Exchange (BEI) 2008-2015, which present good corporate governance reports completely. The sampling technique used in this research is purposive sampling method. There are 18 companies qualified as the research sample. Data analysis method used is multiple linier regres-sion analysis using SPSS 23 for Windows program, with the significance level used is 0.05. The results show that good corporate governance and firm size have no signifi-cant effect on accounting conservatism level, while leverage and profitability have significant effect on accounting conservatism level.
Financial performance difference analysis of Mandiri Islamic Bank by using sharia value added and income statement approach on 2007-2011 period Octa Eka Prasetya
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.v3i02.202

Abstract

This study tries to analyze the difference of financial performance of Islamic banks byusing income statement approach and value added approach based on financial ratio.The financial ratio which is used consists of ROA, ROE, and the ratio between thetotal net income by earning assets, NPM, and BOPO. The data for analysis weretaken from PT. Bank Syariah Mandiri Indonesia. Thus, the population of this researchis the financial report of PT. Bank Syariah Mandiri; while the sample of this researchwas the financial report year 2007- 2009 for each approaches that are Income StatementApproach and Value Added Approach. The means of analysis to prove the hypothesisof this research is an independent sample t-test. It shows that the averagefinancial ratio (ROA, ROE, net profit ratio of productive assets, and NPM). There aresignificant differences between the Income Statement Approach and Value AddedApproach, while the BOPO ratio between the Income Statement Approach and ValueAdded Approach has no difference. Yet, when viewed in the overall level of profitability,it shows that there are significant differences between the Income Statement Approachand Value Added Approach.
The effect of firm size, financial ratios and cash flow on stock return Atika Yuliarti; Lucia Ari Diyani
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.v8i2.1313

Abstract

Stocks are kinds of financial instruments with high returns that have high levels of uncertainty. Before decide to invest the investor needs to formulate the expected rate of return. Companies with good financial performance will increase the value of the company so that the company's stock price increases and stock return also increases. The purpose of this research was to determine the effect of Firm Size, Return On Equity, Market Book Ratio, Current Ratio, Cash Flow from Operating Activities, Cash Flow from Investing Activities and Cash Flow from Financing Activities to Stock Return. The object of research used were seven pharmaceutical industry companies listed in BEI period the 2011-2016 with multiple analysis methods. The results of this study indicate that partially Market Book Ratio has a significant positive effect on Stock Return and Cash Flow from Financing Activities has a significant negative effect on Stock Return while Firm Size, Return On Equity, Current Ratio Cash Flow from Operating and  Investing Activities have no significant effect on Stock Return. All variables in this study simultaneously have a significant effect on Stock Return.
MOTIVASI, KEPUASAN ATAS KOMPENSASI, KOMITMEN ORGANISASI, DAN LINGKUNGAN KERJA TERHADAP PRESTASI KERJA KARYAWAN BAGIAN AKUNTANSI PADA PT PERUMNAS JAWA TIMUR Ineke Dyan Oktaviana; Rovila El Maghviroh; Laila Saleh
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.v2i01.320

Abstract

Recently, almost some aspects of human lives have been affected by the fast growth due to the era of emerging globalization. In that case, human resources were considered instrumental in the success of a company, especially in providing the quality for the consumers. One way that companies can do is to manage human resources by improving employees work performance. The purpose of this study is to find out whether there is an influence of motivational variables, satisfaction of the compensation, organizational commitment, and work environment variables towards the job performance of employees in the accounting department at state-owned enterprise of Perumnas (National Housing). It used the sample with the employeesof state-owned enterprises at Perumnas using multiple linear regression analysis.From the analysis of variables, it was found the conclusion of motivation and satisfaction of compensation both have significant influence towards the achievement of the accounting department employees working on state-owned enterprises of Perumnas in East Java. Yet, the variables of organizational commitment and work environment have no significant influence on the work performance of employees at state-owned companies of Perumnas in East Java.
Development of mandatory & voluntary instruments of sustainability reporting (SR) according to carrots & sticks 2006 - 2016 Ririn Breliastiti
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.v10i1.1931

Abstract

Sustainability Reporting (SR) has become the main report of the world’s leading companies. In 2005, it was found that more than 250 top companies listed on the Fortune 500 had prepared SR separately from the Annual Report in which the number in each country varies. In the developed countries, awareness to compile and issue SR is supported by government regulations so that SR becomes mandatory. Yet, in developing countries, SR is still voluntary because there is still no regulation requiring the companies to compile and issue SR. This research aims to find out the development of the mandatory and voluntary instruments related to SR. It is a literature review done using instruments such as a tabulation containing the development of the mandatory and voluntary instruments (government policy). Enthusiasm for the application of SR and commitment, and efforts to achieve transparency and accountability all have increased. Countries with interest in SR have a significant development: 19 countries in 2006, 32 countries in 2010, 45 countries and regions in 2013, and 71 countries and regions in 2016. Indonesia, especially, has its SR regulations that have grown from 180 in 2013 to 400 in 2016, with government regulations dominating 80% of all regulations. Mandatory instruments dominate more than voluntary instruments. The application of SR 30% is for large companies listed on the stock exchange. SR reporting by public companies has covered all sectors on the stock exchange. All were greatly influenced by the role of the government encouraging the companies to disclose information about sustainability in their annual reports. Social reporting instruments show a faster development than environmental reporting instruments.
Risk-based credit analysis using ethnomethodology approach Tri Puji Rahayu; Nanang Shonhadji
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.v5i2.641

Abstract

The economic activities in Mojokerto Regency are much related to the world of bank-ing. Therefore, banking industries in this regency have a very important role to pro-mote the economy of a country. This study is to determine the credit risk analysis and the causes of the possible occurrence of the risk, as well as the policies conducted to control of the credit risk. This research uses ethnomethodology, a method which focus-es on interview with informants based on their experiments. The data collection me-thod is observation, interview, documentation, and literature study. The result of this study shows the importance of the credit risk control policies, which are implemented by Bank Saudara Mojokerto Branch. Credit risk can be derived from both external and internal. Many researchers focus on the internal risk, such as human error or bad attitude of the bank staff. The implementation of credit risk control policies is intended to anticipate the fraud committed by internal bank staff.
The Testing of Belief-Adjustment Model and Framing Effect on Non-Professional Investor’s Investment Decision-Making Taufan Hanafi
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.v7i1.945

Abstract

This study aims to find out the effect of belief-adjustment model and framing effect on non-professional investor’s investment decision making. The designs of experiment used in  this study are the presentation pattern of 2x2x2, disclosure pattern (step-by-step and end-of-sequence), disclosure evidence of information order (good news followed by bad news and  bad news followed by good news), and framing effect (framing condition according to the information and framing condition with the reversed information). The research hypotheses in this study are tested using parametric test. The dependent variable used in this study is investment decision making, while, the independent variables used in this study are belief-adjustment model and framing effect. The number of participants involved in this study is 80 undergraduate students of STIE Perbanas Surabaya majoring in Accounting or Management. The results indicate that there are significant differences in decision making and recency effect occurs between the investors who receive good news followed by bad news and the investors who receive bad news followed by good news in the step-by-step disclosure pattern with framing condition according to the information. The results of this study also show that primacy effect occurs between the investors who receive good news followed by bad news and the investors who receive bad news followed by good news in the step-by-step disclosure pattern with framing condition in reversed information.

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