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 564 Documents
 1   2   3   4   5 
Analysis of the effect of GCG quality on the financial performance of Islamic banks Flowurrence Wibawanti Dewany
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.v5i2.642

Abstract

This research aims to know the effect of the quality of Good Corporate Governance implementation on the rate of return, measured using Return on Assets (ROA), the risk of financing, measured using Non Performing Financing (NPF), and capitals measured using Capital Adequacy Ratio (CAR) on Islamic Banks in Indonesia. The sampling technique used in this research is purposive sampling method with the limi-tation of Islamic Banks registered in Bank Indonesia, publish annual report and dis-close reports of Good Corporate Governance from 2010 to 2013. The result shows that the quality of Good Corporate Governance implementation on Islamic banks in Indo-nesia is categorized good, based on the composite mean value of 1.70676. The quality of Good Corporate Governance implementation has no effect on the rate of return and the risk of financing, but it has an effect on the capital.
Antecedents of CSR Disclosure in Manufacturing Companies in Indonesia Ivana Oktarina Sopacua
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.v7i1.1168

Abstract

The objectives of this study are; firstly, to examine the effect of profitability on Corporate Social Responsibility (CSR) disclosure; secondly, to examine the effect of leverage on CSR disclosure; thirdly, to examine the effect of company size on CSR disclosure; fourth, to find out whether the effect of leverage on CSR disclosure will be more significant with the inclusion of the variable of majority ownership as moderating variable; fifth, to find out whether the effect of profitability on CSR disclosure will be more significant with the inclusion of the variable of majority ownership as moderating variable. The sample was taken using a purposive sampling technique with 50 manufacturing companies during the period 2011- 2012 which fulfilled the required criteria as the research sample. They were analyzed moderation regression analysis approach. It shows that, first, profitability has positive effect on CSR disclosure; second, leverage has no effect on CSR disclosure; third, company size has an effect on CSR disclosure; fourth, majority ownership moderates the effect of leverage on CSR disclosure; fifth, majority ownership does not moderate the effect of profitability on CSR disclosure. Some limitations stated in this study are expected to be used as references for the improvement of similar studies in the near future. 
The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements Fatikhatul Aula; Sasongko Budisusetyo
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.v8i1.1531

Abstract

Timeliness is the availability of information for decision makers at the right time so that it can infl uence the stakeholders’ decisions. The aim of this study is to examine the effect of fi nancial and non-financial factors on the timeliness of the submission of company annual fi nancial statements. The population consists of manufacturing companies listed on the Indonesia Stock Exchange 2012-2016. A sample of 243 companies were obtained using a Purposive sampling method. The data processed by suing SPSS version 23 with descriptive analysis and multiple linear regression analysis. Based on the results of this study, the variables of independent board of commissioners and profi tability have a signifi cant effect on the timeliness of the submission of company annual fi nancial statements, while the variables of public ownership, institutional ownership, audit tenure, leverage, and fi rm size have no signifi cant effect on the timeliness of the submission of company annual fi nancial statements.
The students perception towards the audit using Audit Command Language (ACL) software Mega Trianico Puspaningrum
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.v4i01.288

Abstract

In line with the upsurge of computer application in companies in processing their information, auditors skill of computerized audit becomes very important. This study aimed to examine the effect of Perceived Usefulness and Perceived Ease of Use on the Computer Self- Efficacy. Samples were taken from a population of the ACL software users in Perbanas Surabaya. The data in this study was obtained through questionnaires. Of the 130 questionnaires distributed, 123 respondents were obtained. The data analysis that used in this study is the classical assumption test and multiple regressions. The result shows that perceived usefulness and perceived easeof use have no significant effect on computer self-efficacy, because there are other factors that affect the computer self-efficacy.
Capital aspects and share ownership towards banking financial performance in ASEAN member countries Mohammad Nadjib Usman
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.v9i2.2017

Abstract

This research was conducted to examine the effect of capital structure and ownership structure on profitability in the banking sector in Indonesia and the Philippines in 2013-2017. It used the population from conventional commercial banks listed on the Stock Exchange in Indonesia and the Philippines. The data were analyzed using statistical analysis with a structural model. Hypothesis testing results show that the capital structure (DER, CAR, and LDR) affects the banks’ profitability in Indonesia. The ownership structure (managerial ownership and institutional ownership) has a significant positive effect on the banks’ profitability also in Indonesia. However, the capital structure (DER, CAR, and LDR) has no effect on the banks’ profitability in the Philippines. And neither has thee capital structure (DER, CAR, and LDR) no effect on the banks’ profitability both in Indonesia and in the Philippines. The ownership structure (managerial ownership and institutional ownership) has a significant positive effect on the banks’ profitability of banks both in Indonesia and in the Philippines
The effect of financial ratios and company size on dividend policy Riri Nerviana
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.v5i1.486

Abstract

The purpose of this research is to find out whether there is an effect of financial ratios on dividend policy, which is proxied by Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Equity (ROE), Growth of Sales (GS), and Price Earning Ratio (PER), and the Company Size on the Dividend Policy of the company, which is proxied by Dividend Payout Ratio (DPR). The population of this study is manufacturing companies listed in Indonesia Stock Exchange from 2009 to 2013. This study uses purposive sampling method and its subject of 29 companies of the 145 companies that have been observed. The analytical techniques used in this research consist of descriptive statistics test, normality test, multiple linear regressions analysis, and hypothesis test comprising an analysis of the coefficient of determination (R2), model test research (statistical tests F), and a partial test (statistics test of t). The results indicate that only Debt to Equity Ratio (DER), Return on Equity (ROE), and Price Earnings Ratio (PER) that have significant effect on dividend policy.
The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return Sugiyanto Sugiyanto; Fitri Dwi Febrianti
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.v11i1.2286

Abstract

This study aims to analyze the effect of Green Intellectual Capital, Conservatism, and Real Earning Management on Future Stock Returns and their Implications on Stock Returns on Mining companies listed on the Indonesia Stock Exchange Period 2014 - 2019. This type of research is quantitative research in which this research is done by explaining the results of data from the calculation of numbers that are calculated and analyzed. The analysis used in this research is regression analysis, where regression analysis estimates the magnitude of the coefficients resulting from a linear equation involving one independent variable to be used as a predictor of the value of the dependent variable. The results of this study indicate that Intellectual capital has a significant effect on future stock returns, Conservatism has a significant effect on future stock returns, earning management has a significant effect on future stock returns, Implications future stock return on stock returns. These findings indicate that in sample companies, future stock returns on stock returns have no implication.
The effect of information technology, adherence to accounting rules, and human resources on the reliability of financial statements in Central Lombok District Government Hernawan Ardiyanto; Hermanto .; Ni Ketut Surasni
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.v6i2.611

Abstract

This study aims to determine the effect of information technology, adherence to accounting rules, and human resources to the reliability of financial statements in Central Lombok District Government. This study uses a quantitative approach, with primary data obtained through questionnaires. The respondents are the employees of finance department of Cen-tral Lombok District Government. The independent variables used in this study are infor-mation technology, adherence to accounting rules, and human resources, while the depen-dent variable is the reliability of financial statements. The respondents are asked to answer a set of questions listed in a questionnaire. 72 samples are taken from the total population of 256, however only 63, which are considered valid to be analyzed. For the data analysis, it used double linear regression method and processed by using SPSS 18.0. The data analysis results based on t-test show that information technology and human resources have positive significant effect on the reliability of financial statements, but adherence to accounting rules has positive insignificant effect on the reliability of financial statements in Central Lombok District Government. The implication of this study leads to the importance of the optimized preparation of financial statements to achieve the reliable financial statements.
DAMPAK BEBERAPA FAKTOR TERHADAP KEAHLIAN AUDIT (AN EMPIRIC STUDY AT REGISTERED PUBLIC ACCOUNTING OFFICER IN SURABAYA) Sri Hastuti
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.v2i02.98

Abstract

Public accounting profession developed a long with the difference of importance of internalinformation user and external information user. The companys management needs service ofthe third people that is Independent Auditor in other that responsibility to the external partycan be trusted, where as the company external party needs service at the third party to getbelieve that the income statement which served by company management can be trust as thebasic of decisions interpretation which is taken by them. Belong to the position, so the auditoris demanded to be able to maintain the belief from client and the others audited IncomeStatements users. This belief must be always improve and supported by the audits competence.Audits competence which is had by the auditor is related with the knowledge he had,the knowledge can be got from the formal education and enhanced thought exercising andexperiences in audit practice. Based on the background, the goal of this research is to determinethat education, experience, and practicing of public accounting influenced toward theaudits competence. The determining of sample in this research is using simple random samplingtechnical. The number of sample which is used in this research is 40 public accountingwho work at Registered Public Accounting Officer in Surabaya. The source of data which isgot from the questioner spread and then analyzed using double linier regression and examinedusing F test and t test. Based on the double linier regression analysis, it can be concludedthat education, experience and practicing of public accounting are influenced towardthe audits competence stimulatingly. Where as partially only the education of public accountingwhich is influence toward to audits competence.
Analysis of the implementation of green banking in achieving operational cost efficiency in the banking industry Ika Devi Pusva; Erida Herlina
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.v7i2.1602

Abstract

Green banking is a banking decision to provide banking programs or services to the only customers who consider about environmental and social impacts. The purposes of this study are to obtain empirical evidence that PT Bank Rakyat Indonesia (Persero) Tbk has implemented green banking and to find out the relationship between the implementation of green banking and the efficiency of operational cost in PT Bank Rakyat Indonesia (Persero) Tbk in the period of 2014 – 2016. This study is a qualitative research, which uses case study method for research method. The result of this study shows that BRI Kertajaya Surabaya Branch has not officially implemented green banking yet. The policy is only limited to the use of paperless program. However, based on the efficiency that is counted with operating costs and operating income (BOPO), the bank is included in a category of efficient.

Page 2 of 57 | Total Record : 564

 1   2   3   4   5 

Filter by Year

2011 2025


Reset
Filter By Issues
All Issue 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