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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 differences in dividend payout ratio and market performance of companies that perform and do not perform real activities manipulation Ana Ji'ah; Diyah Pujiati
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.v3i02.198

Abstract

This research aims to provide empirical evidence of whether there is a difference in thedividend payout ratio and market performance of companies which perform and do notperform real activities manipulation in manufacturing companies listed in IndonesiaStock Exchange period 2009 2011. The model of real activities manipulation used isbased on Roychowdhury (2006). The Researcher uses regression model to determinethe value of abnormal operating cash flow. There are two hypotheses in this study, thefirst hypothesis testing uses Wilcoxon Mann Whitney Test to notice any differencein dividend payout ratio of companies that perform and do not perform real activitiesmanipulation. The second hypothesis test also uses Wilcoxon Mann Whitney Testto notice any difference in market performance of companies that perform and do notperform real activities manipulation. Based on the result of the analysis, many companiesperform real activities manipulation, so cash flow statement can be used as anindicator of whether the companies perform real activities manipulation. The firsthypothesis test result finds that there is no difference in dividend payout ratio of companiesthat manipulate and do not manipulate real activities. And the second hypothesistest result also finds that there is no difference in market performance of companiesthat manipulate and do not manipulate real activities.
A comparative study of the effect of institutional ownership, audit committee, and gender on audit report lag in Indonesia, Malaysia, and Singapore Yulia Frischanita
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.v8i2.1658

Abstract

The purpose of this research are to analyst the negative effect of institutional ownership, audit committee and gender to audit report lag of mining company in Indonesia, Malaysia and Singapore for 2012-2016. Gender is proxied by gender of CEO and gender of Committee Audit’s Head. Not only that, the research also analyst the difference mean value of audit report lag in Indonesia, Malaysia and Singapore. This research use random purposive sampling technique because the amount company gap after purposive sampling between three counties are high. Total of population of three countries are 67 companies and mining company which fulfill the criteria of purposive sampling is 43 companies. That are consist of 34 Indonesia’s mining companies, 3 Malaysia’s mining companies and 6 Singapore’s mining companies. The final sample is 13 companies consist of 5 Indonesia’s company, 5 Singapore’s company and 3 Malaysia’s Company. Multiple Linear Regression is used to examine the effect of independent variable to dependent variable, while One Way-Anova is used to examine the difference mean value of audit report lag. The result of this research are institutional ownership have negative effect to audit report lag, while audit committee and gender don’t have effect to audit report lag. Beside that, there is no difference mean value of audit report lag in Indonesia, Malaysia and Singapore because they have same regulation about maximal day of company to publish their financial report.
FAKTOR-FAKTOR PEMICU KEPERCAYAAN ORGANISASI DAN KOMITMEN PROFESI PADA PEGAWAI KANTOR PELAYANAN PAJAK Chuswatun Chasanah
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.v2i01.316

Abstract

The tax officials are required to fulfill the target determined by the government. In addition, the employees can experience high levels of role conflict when confronted by their work environment that emphasizes the achievement of the target. The purpose of this research is to find out the influence of Role Conflict and Job level on the Organizational Trust. Besides that, it also attempts to see the influence of Role Conflict and Job level towards the Professional Commitment. The primary data were taken from 12 tax offices and 102 tax officials in Surabaya by means of non probability sampling, concerning their opinions towards their organization and trust. The data analysis was done by means multiple regressions with dummy variable in SPSS version 16.00. From the data gathered, the analysis was done as well to find the results. It showed that Role Conflict and Job level influenced, significantly, the Organizational Trust. In addition, Role Conflict also influenced, significantly, the Professional Commitment, but Job level did not influence significantly the Professional Commitment.
Psychological capital intervening effect on individual competency and educator accountants’ research performance in Surabaya Fitriyah Kusuma Devi; Bambang Tjahjadi
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.v10i1.1937

Abstract

This research aimed to discover the effects of knowledge, skill, and attitude on educator accountants’ research performance with psychological capital as an intervening variable. The Research object was educator accountants with their full-time status at both public and private higher education in Surabaya. The sample was taken by means of purposive sampling and it gained 167 employees. The data were analyzed using Structural Equation Modeling (SEM). The result shows that: (1) knowledge, skill, and attitude significantly affect educator accountants’ performance in Surabaya. (2) Psychological capital within educator accountants also significantly intervenes in the relationship between skill and attitude on educator accountants’ performance in Surabaya. However, psychological capital does not intervene relationship between knowledge on educator accountants’ performance in Surabaya.
The effect of corporate governance and firm size on companys financial performance Richy Sugiono Agus Budiyanto; Gunasti Hudiwinarsih
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.v5i1.491

Abstract

The company's financial performance is very important, as one of the ways that can be done by the company's management, to meet the obligations of the parties concerned in achieving the vision and mission of the company. Good Corporate governance is one way to make the company more optimal in achieving the goals of the company. Based on the Corporate Governance Perception Index, some companies are included in the CGPI ratings with the category of very reliable and reliable. This will bring more investors to come so that the companies can develop into bigger investment with funds provided by the investors. As such, the research aims to test the effect of good corporate governance, as measured by CGPI score and firm size on the companys financial performance, con-sisting of profitability, leverage, and liquidity. This research is using purposive sampling method to select all the population, i.e. companies included in the CGPI ratings with the category of very reliable and reliable, and listed in Indonesia Stock Exchange period 2010-2013. There are 59 companies used as the samples in this study. The results of the analysis show that good corporate governance affects profitability and leverage, but it does not affect liquidity. While, firm size affects profitability, leverage, and liquidity
The effect of firm size, financial performance, listing age and audit quality on Internet Financial Reporting Ni Wayan Putri Mahendri; Soni Agus Irwandi
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.v6i2.614

Abstract

Financial reporting is the most important information for investors. So far, a rapid internet growth has created a new strategy for companies to communicate with investors. In this case, internet could be used by companies to report their financial information, or commonly known as Internet Financial Reporting (IFR). The objec-tive of this study is to analyze the effect of firm size, profitability, liquidity, leverage, listing age, and auditor reputation on Internet Financial Reporting. The sample, as based on sampling criteria, consists of 82 manufacturing companies listed in the Indonesia Stock Exchange in 2013. This study used a multiple regression analysis for the analyses such as to examine the variables that affect the Internet Financial Reporting. The findings show that firm size has a significant effect on Internet Fi-nancial Reporting. However, other factors such as profitability, liquidity, leverage, listing age, and auditor reputation have no significant effects on Internet Financial Reporting. The implication of this study is that the investors can use this study as a reference related to investment in Indonesia.
Attitudes towards whistleblowers, organizational commitment, ethical climate principles, and self-effi cacy as determinants of fraud disclosures Nur Hayati; putri wulanditya
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.v8i1.1636

Abstract

Whistle-blowing is one of pro-social action done by organization members to give directions, procedures, or policies that have corrective impact on the organizations. The brave action to disclose fraud is determined by internal and external factors of individuals. This research is conducted to test factors that infl uence people to conduct whistleblowing, such as attitudes towards whistleblowers, ethical climate-principles, organization commitment, and self-effi cacy. This research also has objective to test the applications of Theory of Planned Behavior (TPB) and Pro-social Organizational Behavior (POB) particularly related to fraud. The research methodology is conducted using questionaire and analyzed using Multiple Regression. Results of the research show that attitudes towards whistleblowers, ethical climate principles, organizational commitments, and self-effi cacy have a signifi cant effect on the intention to conduct whistle-blowing.
The effect of real earnings management through operating cash flow approach on company performance Soni Agus Irwandi
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.v4i01.283

Abstract

Earnings management through real activities is a numbers game with the profits made through the activities associated with operational activities. In this study, real earnings management with operating cash flow approach using proxies on firm performance indicators Return on Assets (ROA) and Tobin's Q. The sample used in this study is a manufacturing company using the sample selection criteria. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on the company's performance indicators Tobin's Q.
Data envelopment analysis for profitability and marketing in the 10 largest banks in Indonesia JMV Mulyadi
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.v9i2.1817

Abstract

The higher competition in banking industry has pushed the banks to increase efficiency both their profitability and marketing. This study aims to assess the efficiency of the 10 largest banks in Indonesia both in terms of profitability and marketing period 2017-2018 using the Data Envelopment Analysis (DEA) method. The results show that from 2017 to 2018, there were 7 banks that consistently obtained good profitability levels. The average bank profitability performance decreased from 2017 to 2018. From the marketing side, with the first input approach, during 2017-2018 there were only 6 banks that consistently obtained good levels of efficiency, while with the second input approach, there were only 5 banks that consistently achieved good efficiency. The average bank marketing performance declined from 2017 to 2018 using the first and second approaches. In general, bank performance in marketing is still below the bank performance in profitability. The implication is that in using DEA, it must be wise in selecting the input variables because they will produce different values.
CONSEQUENCES IMPLEMENTASI TOTAL QUALITY MANAGEMENT Rovilla El Maghfiroh; Eko Afriyanto
The Indonesian Accounting Review Vol 1, No 1 (2011): TIAR - January 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.433

Abstract

This study is aimed to prove and analyze the effect of focus on the custometi continuous improvement process, and integrated involvement, productive behavior of employee, pedormance of employee. As population are 140 respondents. This study employed complete enumeration or census method; hence, sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was multiple regressions. The results of this research show that tltere are positive and significant relationship between Subsystems of TQM consisls of afocus on the customer, continuous improvement process, and integrated involvement, productive behavior of employee, performance of employee. Benefit of this research can be used as scientific information regarding the variables of between Subsystems of TQM consists of afocus on the customer continuous improvement process, and integrated involvement, productive behavior of employee, performance of ernployee.

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