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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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Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality Denari Dhahana Edtiyarsih; Erina Sudaryati; Sasongko Budisusetyo
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.v11i1.2000

Abstract

East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality.
Determinant of the presentation of proxy of user assets report and its implication for the quality of financial statements (A case study at the Work Unit of KPPN Mataram) Triko Slamet; Busaini .; Nur Fitriyah
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.v6i2.610

Abstract

The purpose of this study is to determine the effect of human resource ability, information technology utilization, government internal control system, and organizational commit-ment towards the presentation of proxy of user assets report and the effect of the presenta-tion of proxy of user assets report on the quality of financial statement. The population consisted of the providers of proxy of user assets report and the providers of financial state-ments at the Work Unit of State Treasury Service Office (KPPN) Mataram as many as 726 people with a total sample of 88 people. This study uses four exogenous variables: human resource ability, information technology utilization, government internal control system, organizational commitment, and two endogenous variables: the presentation of proxy of user assets report and the quality of financial statements. Data collection technique used in this study is a survey by distributing questionnaires. Data analysis tool used is SmartPLS version 2.0 M3. The results show that the human resource ability and government internal control system have positive influence on the presentation of proxy of user assets report, information technology utilization and organizational commitment have no influence on the presentation of proxy of user assets report, and the presentation of proxy of user assets report has positive influence on the quality of financial statements.
HUBUNGAN KEADILAN ORGANISASIONAL DAN KECURANGAN PEGAWAI DENGAN MODERATING KUALITAS PENGENDALIAN INTERNAL Paramita Puspitadewi
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.v2i02.93

Abstract

This study aims to test the moderating effect of internal quality control procedures on therelationship between perceptions of organizational justice and employee fraud. This researchalso aims to test the effects of five organizational factors, namely: environmental ethics, internalaudit activity, the risk management training, communication and information, andmonitoring on the quality of internal control procedures (ICP). This study was conductedusing the survey method of internal auditor of Universitas Surabaya, Universitas KristenPetra, Universitas Airlangga, STIE Perbanas Surabaya, and Universitas Widya Mandala.There were two developed models in this study. The first model test was using linier regressionanalysis and the second model was using residual test. The results showed that the firstmodel reveals that the environmental ethics affect the quality of internal control proceduresbut has a negative coefficient, internal audit activity and monitoring affect the quality of internalcontrol procedures but has a positive coefficient. And risk management training andcommunication and information not affect the quality of internal control procedures. In thesecond model suggests that reveals that the quality of ICP has a moderating effect on the relationshipbetween perceptions of organizational justice and employee fraud.
Analysis of Earnings Management Practices Using the Modified Jones Model on the Industry Company Index Kompas 100 Azizah Defi Indriani; Pujiono Pujiono
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2383

Abstract

This study aimed to examine the issue of differences in earnings management patterns in companies listed on the Indonesia Stock Exchange (IDX). Earnings management can occur because company management wants to take advantage of accounting descriptions/policies under the character of the assets, existing in each of these industries. This study used a Modified Jones Model approach in determining earnings management proxies. Besides, it also used analysis of variance (ANOVA) to test whether there were differences in earnings management patterns. The data were consisted of 450 companies from 8 industrial sectors in the Kompas 100 Stock Index during 2015-2019. They were from various industries; essential and chemical industry; consumer goods; services; mining, oil, natural gas; plantation; property and real estate; and banking. The result shows that there are differences in earnings management patterns between industrial sectors. Therefore,  company management  practices earnings management following the characteristics of each industry. The research also suggests that the next study should analyze the comparison of earnings management with other models to determine the consistency of results.
Tax Compliance: Respectful Treatment and Institutional Image Dewi Prastiwi; I Made Narsa; Erlina Diamastuti
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2471

Abstract

This study aims to analyze the effect of respectful treatment and institutional image on tax compliance. This study used a survey method of individual non-employee taxpayers at the Primary Tax Office (KPP) in the Regional Office of the DJP I, East Java, totaling 304 respondents. The data were analyzed using Structural Equation Modeling (SEM). The research findings showed that the strength of Crowding Theory and Trust Theory, and that the extrinsic intervention in the form of reward and punishment cannot always increase taxpayer compliance. Instead, a respectful approach and goodwill, ability and integrity of tax authorities in solving tax problems of taxpayers can increase tax compliance. This is supported by the results of the study that: 1) respectful treatment can improve institutional image; 2) respectful treatment can increase tax compliance; 3) institutional image can increase tax compliance. The implication of research results, respectful treatment of tax officers can be used to improve the image of the DJP and taxpayer compliance.
Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies Lutfiana Pratiwi; Bunga Maharani; Yosefa Sayekti
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2411

Abstract

Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure.
Culture of Corruption and Symbolic Rationality of Accounting Information – Higher Education Implication Imam Wahyudi
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2559

Abstract

When corruption becomes daily and socially acceptable practices, the functions of financial accounting have shifted from the instrument of managerial responsibility to a symbolic rationality of actions. Professional organizations of accountants and educational institutions consider this phenomenon as an ethical issue and have made professional ethics a mandatory subject for accounting students. This study aim to gain a better understanding of the role of accounting information in a corrupt society. It also tries to gain a better understaning that the accounting higher education institutions should play their role in this context. This study uses an interpretive phenomenological approach for the analysis. It is noted that it stresses the need for higher education institutions to take additional action by criticizing accounting principles that are fundamentally very capitalistic, being more flexible to different schools of thought, and incorporating the values of divinity into all accounting subjects.
The Effect of Foreign Institutional Ownership, Foreign Directors and Foreign Commissioners on Profitability Yulian Belinda Ambarwati
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2370

Abstract

In 2018, the banking world became a hot topic of conversation because several foreign companies announced their plans to own shares in local banks in Indonesia. Merger between local banks and foreign banks will allow foreign workers to work in Indonesia. This study aims to examine whether foreign institutional ownership, foreign directors and foreign commissioners have an effect on profitability. The sample used in this research is banking companies listed on the Indonesia Stock Exchange in 2014-2018. The research method used is multiple regression analysis. The results of this study indicate that foreign institutional ownership has an effect on profitability. Acquisitions by foreign parties are considered to be able to improve the performance of local banks. Foreign-owned banks are associated with increased profits. Meanwhile, both foreign directors and foreign commissioners have no effect on profitability. The low number of foreign directors and commissioners makes their performance unnoticeable.
Matching Cost Against Revenue at Royalty Expenses Muhammad Rifky Santoso
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2558

Abstract

The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it  so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year because the amounts of these royalty expenses are known exactly in the current year. Even though the taxpayer's financial statements were audited and had an unqualified opinion, the Directorate General of Taxes (DGT) as the tax authority in Indonesia negated the royalty expenses as a deduction from taxable income. This paper finds that a net sales-based royalty fee scheme can be estimated at the end of the year and deducted from gross income without waiting for a certainty on the amount of royalty expense on invoices received in the coming year. The accounting records of the taxpayer are not proper so that some data or documents cannot be proven in the tax court. The method of recording in the financial statements with an unqualified opinion does not guarantee that the recording follows tax regulations, especially following Generally Accepted Accounting Principles (GAAP).
Accounting Ethics in Financial Reporting in The Context of The Metaphor of ‘Lawang Sewu’ (thousands of doors, thousands of information, thousands of interests) Debi Setyawati; Erina Sudaryati
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.1999

Abstract

This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives. This study employed an analytical method as a conceptual framework, where financial accounting standards, financial reporting, and the results are described by the term "Lawang Sewu" as a reflection. The results show that the term 'Lawang Sewu' has similarities with accounting ethics in financial reporting, where "lawang" (Javanese) means door refers to "door of information" and "sewu" (Javanese) means a thousand or many refers to having many information and interest in accounting reporting performance. Accounting ethics in financial reporting also describes the strength of the 'Lawang Sewu' building which is not damaged despite its old age. Financial statements reflect the company's past, present and future values. Based on the conceptual framework of accounting, financial statements must meet two qualitative criteria: primary qualitative (relevant and in accordance with actual conditions) and secondary qualitative (comparable, testable, timely and understandable). Thus, financial reports are expected to be transparent so that users can use them appropriately.

Page 21 of 57 | Total Record : 570

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