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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
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Indonesia’s Accounting Fraud Practices: A Literature Study Selian, Rizka Indah Permata Sari; Qatrunnada, Zalfa Shafira
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3403

Abstract

This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory. This research is a qualitative research with a literature study approach. The data used in this study is secondary data derived from articles with the topic of “fraud” in Indonesia for the 2015-2022 research year period. The results of this study indicate that the factors of pressure, opportunity and rationalization have an important role in encouraging someone to commit fraud. Meanwhile, the factors of capability, arrogance, and collusion have not been proven to play a role in encouraging someone to commit fraud. This study is expected to contribute to the accounting literature and can be used in the public sector and organizations. The practical implication of this study is that the public sector and organizations will have a better understanding of the root causes of rampant fraud.
Determinants of employee psychological ownership and its impact on sustainable manufacturing performance Mauludin, Hanif; Harjoyo, Hegi; Djuharni, Darti
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3372

Abstract

This study aims to examine the determinants of employee psychological ownership and its effect on sustainable manufacturing performance. The population in this study is employees of a cigarette company in Indonesia. The sample used is 100 respondents, consisting of workers, supervisors, front line managers, and senior managers of a large cigarette company in Indonesia who are involved in initiative programs to achieve sustainable manufacturing performance. The sampling technique used is purposive sampling. Data collection is carried out by distributing questionnaires directly to respondents and conducting focus group discussions (FGDs). The analytical tool used is Partial Least Squares with SmartPLS version 3. The results show that Servant Leadership has a significant effect on Growth Mindset and Capability Building; Growth Mindset and Capability Building have a significant effect on Employee Psychological Ownership; and Employee Psychological Ownership has a significant effect on Sustainable Manufacturing Performance. Therefore, to achieve sustainable manufacturing performance, it is necessary to have a strong employee psychological ownership by forming a mindset to always grow, accompanied by increasing individual capabilities through effective servant leadership.
Promoting Gender Equality for Accountants Religiously: A Collaborative Approach Prasetyo, Ismarh Fadhlillah; Sawarjuwono, Tjiptohadi
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3082

Abstract

Gender inequality remains a concerning issue in accounting professions, primarily due to the prevalence of traditional masculine values. Additionally, religious perspectives often assign women the roles of mothers and wives within households. However, it is important to note that Allah views men and women as equals in this world, differentiating them only through faith and piety. Considering this standpoint, this study employs a religious approach to address and diminish the influence of masculinity values and promote gender equality within Islamic principles. To achieve this, the study identifies and examines the masculinity values that perpetuate gender inequality within the accounting profession, using documentary research methods. The investigation reveals several masculinity values that justify gender disparities in this field. To counteract these harmful values, the study draws a parallel between leadership and accounting and proposes relevant Islamic values that can challenge and neutralize the identified masculinity norms, thereby fostering gender equality. This research contributes to the refinement of the religious approach by acknowledging and addressing the influence of masculinity values that contribute to gender inequality and replacing them with Islamic values that promote fairness and equity.
Softlifting in College: Cheating or Forgiving Irwandi, Soni Agus; Pujiati, Diyah; Nita, Riski Aprilia; Shonhadji, Nanang; Nabilah, Syaifana; Maulana, Hafizd Oktariawan
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3597

Abstract

Softlifting in higher education occurs due to the academic community's requirements and the convenience of accessing and downloading software through internet platforms. This research aims to investigate the impact of ethics sensitivity, moral ethics, perceived risk, perceived benefits, and habit on the intention to engage in softlifting. The study employed quantitative research through distributing questionnaires to accounting students at private universities in Surabaya. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The findings reveal that ethics sensitivity, moral ethics, perceived risk, and habit have a negative and significant influence on the intention to engage in softlifting. On the other hand, perceived benefits have a positive and significant effect on softlifting intention. Incorporating ethical and moral values as research variables is an essential ethical consideration for those involved in software piracy, which adds originality to this study. This research emphasizes the importance of effective socialization and education against using pirated software or engaging in softlifting within the university environment. Furthermore, it underscores the responsibility of university management to provide legal software to students, which serves as a practical contribution to the overall issue.
The effect of auditor’s reputation and auditor’s opinion on stock prices: Evidence from IDX main board index Siagian, Valentine
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3345

Abstract

This paper examines the effect of the auditor reputation and the auditor's opinion on the stock prices of the firm in the following year from Indonesia Main Board Index for the period of 2016 to 2020. This research aims to study the importance of the auditor's reputation and the opinion given to the value of the firm by their stock prices movements in the following year. Regression analysis was applied with control variable and year fixed effect to find out whether or not the reputation of the auditor and the opinion given by the auditor could affect the stock prices of the firm in each sample year. The result shows that auditor's reputation does affect the stock prices in the following year which means choosing BIG4 CPA firm will increase stock prices in the following year, while auditor's opinion does not affect the stock prices of the firm in the following year.
The Role of Locus of Control in Moderating the Effect of Auditor’s Independence and Professional Skepticism on Audit Quality Fawziah, Intan Nurbaiti; Iqbal, Syaiful; Trisno, Sutrisno
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3791

Abstract

Locus of control (LoC) is an individual's belief in the control of events that can be caused by factors within the individual (internal LoC) and/or factors from outside the individual (external LoC). This study aims to examine the effect of auditor’s independence and professional skepticism on audit quality and find out the role of locus of control (LoC) in moderating the effect of auditor’s independence and professional skepticism on audit quality. An online survey is conducted on 67 respondents (auditors) working at the Big-Four Accounting Firms. This research is a quantitative research with the aim to test the hypotheses. The method used to quantify data is to give weight or attributes in the form of numbers to the data so that it can be processed using modeling and quantitative tools. The results show that auditor’s independence and professional skepticism have a positive effect on audit quality. Internal locus of control strengthens the effect of auditor’s independence and professional skepticism on audit quality. Conversely, the external locus of control weakens the effect of auditor’s independence and professional skepticism on audit quality. The results of this study indicate that auditors often face external pressure during the audit process, which has negative consequences for the quality of audited financial reports.
Internal Audit Decision Making and Belief Adjustment Model Yunitasari, Savira; Almilia, Luciana Spica
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3622

Abstract

This research aims to examine the disparities in audit choices between auditors who are exposed to positive news followed by negative news and those who are exposed to negative news followed by positive news. The investigation focuses on the End of Sequence presentation pattern as well as the lengths of information series (short and long). The study employed a mixed-design experimental approach, incorporating both between-subjects and within-subjects elements. The participants in the research comprised 124 undergraduate students from Accounting Hayam Wuruk Perbanas University. The results reveal that there is no distinction in audit decisions between participants who first receive positive news followed by negative news, and those who receive negative news followed by positive news in the End of Sequence presentation pattern. It also demonstrates that the arrangement of evidence (positive news followed by negative news or vice versa) and the length of information series (short or long) do not influence the decision-making of internal auditors in relation to the End of Sequence presentation pattern. Overall, the study findings refute the hypothesis proposed by Hogarth and Einhorn (1992) regarding the belief model revision, as they fail to support the notion that the End of Sequence presentation pattern induces primacy effects.
CEO power and tax avoidance: An empirical study of manufacturing companies in Indonesia Zunianto, Anugrah Pamungkas Wijil; Narsa, Niluh Putu Dian Rosalina Handayani; Lukita, Carolyn
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3700

Abstract

This study aims to empirically examines the relationship between CEO power and tax avoidance. The lack of consistent empirical evidence regarding the relationship between CEO power and tax avoidance strategies encourages a deeper investigation into the mechanisms underlying this relationship. This study examines various aspects of CEO power and their impact on tax avoidance, thereby providing a more detailed under-standing of these complex interactions. The sample used in this study is 301 manufac-turing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2019. The data obtained are analyzed using SPSS version 20 software with multiple linear regression analysis. The results of this study show that expert power and prestige power have a positive relationship with tax avoidance, while ownership power has a negative relationship with tax avoidance. It is expected that this study provide theoretical benefits as a reference and knowledge for further research and practical benefits that are useful for the Directorate General of Taxes to formulate policies to reduce the risk of tax avoidance.
Pobhinci-bhinciki kuli: An accounting research methodology based on the cultural philosophy of the butonese people Endiaverni, Wa Ode; Triyuwono, Iwan; Mulawarman, Aji Dedi
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3747

Abstract

This research aims to develop an accounting research methodology based on the cultural philosophy of the Butonese people, “pobhinci-bhinciki kuli”. In the Wolio language (Buton Sultanate), pobhinci-bhinciki kuli means pinching each other’s skin or feeling like they are in the same boat. This research uses a literature review method. Validity is confirmed through interviews with Butonese cultural figures, sociologists, anthropologists and writers. The findings indicate that research methodology developed from local wisdom can be used to produce research that is more holistic in describing the reality of Indonesian society. The Butonese people’s philosophy of life “pobhinci-bhinciki kuli” upholds purity of feeling, as an indicator. The feeling in question is a divine feeling that is continuously felt and pursued through kangkilo (purity). Therefore, the scientific implications of using pobhinci-bhinciki kuli will return to the authenticity of the local wisdom of Indonesian society which is always oriented towards the main value of purity in moving towards true divinity by prioritizing the integrity of reality. The achievements of science are not only rational but united and moving in the purity of awareness of holiness in its theoretical, research and empirical forms in accounting research methodology.
Climate change accounting and disclosure: A systematic literature review Agustini, Aisa Tri; Arifa, Choirunnisa
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3829

Abstract

This study aims to explore the conceptual structure and evolution of accounting literature related to climate change accounting and disclosure. This study uses a systematic literature review (SLR) assisted by Bibliometric and NVivo tools to answer research questions through five stages and fulfill the requirements set out in the SLR. From the selection results, the sample used is 49 articles for the period of 2009 - 2022 obtained from the Scopus database. Climate change accounting is largely disclosed with a focus on reducing carbon emissions. Meanwhile, other areas such as financial impacts that are in line with IFRS directives are still rarely disclosed and researched. Theoretically, companies adapt and disclose climate change accounting because of internal and external incentives. Disclosure also reveals information regarding the company’s adaptive capacity to climate change risks. The results of this study indicte that the climate change accounting disclosure have not been standardized. Therefore, it is recommended that the government or related agencies consider standardizing the disclosure of adaptive actions related to climate change.

Page 26 of 57 | Total Record : 570

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