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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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Determinants of individual investment decision: A moderated mediation model Lutfi, Lutfi
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.v14i1.3916

Abstract

This study aims to examine the effect of financial self-efficacy, risk tolerance, risk perception, and gender on individual investment decisions using a moderation and mediation approach. In addition, this study also examines the role of risk tolerance in mediating the effect of financial self-efficacy on investment decisions as well as the role of gender in moderating the effect of financial self-efficacy on risk tolerance and investment decisions. The sample used in this study is individuals living in Madura Island who invest in financial and real assets. A total of 416 respondents filled out the questionnaire distributed online. This study uses Partial Least Square-Structural Equation Modeling (PLS-SEM) to test the hypotheses. The results of this study prove that financial self-efficacy, risk tolerance, and gender have a positive effect on individual investment decisions. Meanwhile, risk perception has a negative effect on individual investment decisions. Risk tolerance partially mediates the effect of financial self-efficacy on investment decisions. Furthermore, gender strengthens the effect of financial self-efficacy on risk tolerance and investment decisions. This study provides an understanding of the role of risk in investment decisions. Investors are expected to increase their financial knowledge and control their behavioral biases so as not to get trapped in high-risk investments.
Professional ethics of accountants based on the Qur’an: Is it still relevant? Trihatmoko, Huda; Sari, Tyasha Ayu Melynda; Mubaraq, Muhammad Raihan
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4214

Abstract

This study aims to contribute to the ethics of accountants in accordance with the values in the Qur’an. The accounting profession faces many ethical challenges, especially in terms of behavior. Ethical issues in business and professions, including accounting, continue to occur from time to time, both in Indonesia and in other countries. Indonesia, which is predominantly Muslim, is also not free from ethical violations in the accounting profession. This phenomenon raises discussions about how an accountant should behave. The research method used in this study is a literature review which is carried out by collecting, evaluating, and synthesizing various literatures relevant to the topic being studied. The analysis is carried out using an Islamic ethical theory approach based on the Qur’an and Hadith, where the findings from the literature are compared and evaluated based on Islamic ethical principles. The Indonesian Institute of Accountants (IAI) has formulated a code of ethics for the accounting profession which contains various rules regarding the behavior of accountants. All accountants must comply with the code of ethics. However, because the code of ethics does not have strict sanctions when a violation occurs, its application depends more on the personal awareness of the accountant. When someone who is pursuing a profession only relies on self-awareness, he must pay attention to his conscience. This study attempts to provide an offer on how the Qur’an uses conscience to regulate ethics that can be used in the Indonesian accounting profession.
Is TCR effective in reducing tax avoidance in Indonesia? Hendrastuti, Ranindya; Sukoharsono, Eko Ganis; Iqbal, Syaiful
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.v14i1.4226

Abstract

Thin capitalization is a tax avoidance technique using funding sources that prioritize debt over capital. Thin capitalization can be used as a technique to avoid taxes because there is a difference in treatment between debt and capital as a source of funding in tax regulations. Thin capitalization rule (TCR) is domestic tax system to reduce thin capitalization. This study aims to examine the effect of implementing thin capitalization rules on reducing tax avoidance in Indonesia. This study is a quantitative study. The data used are secondary data obtained from multinational companies listed on the IDX from 2013 to 2020 by excluding companies that are excluded from PMK-169: bank companies, financing institutions, insurance, reinsurance, operating in the oil and gas mining sector, companies whose entire income is subject to final tax, and infrastructure. The data analysis method used in this study is regression using the eviews 12.0 program. The results show that the implementation of thin capitalization rule (TCR) does not reduce tax avoidance. These results provide empirical evidence that the government need to consider using thin capitalization rule with the interest to Earnings Before Interest, Tax, Depreciation, and Amortization (EBITDA) rule mechanism rather than the Debt-to-Equity Ratio (DER) rule mechanism and arm’s length rule mechanism.
Do the competencies of tax accounting students meet the skills required in the Industry 4.0 era? Sumual, Frida Magda; Karundeng, Frandy Efraim Fritz
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.v14i1.4269

Abstract

In this Industry 4.0 era, many college graduates are unemployed because they do not have the competencies that suit the company’s needs. In addition, companies in the Industry 4.0 era also require workers to master the internet and technology because in this era all company business operations are automated. The accounting profession, including the tax accounting profession, has also adapted to developments in technology and the internet in carrying out its duties. Accounting students are required to be able to adapt their taxation capabilities and digital skills to the needs of companies in the Industry 4.0 era. This research is descriptive qualitative research with secondary data sourced from various literature, especially job vacancy advertisements, and primary data in the form of interviews with accounting students. The results of the analysis show that companies in the Industry 4.0 era require students to master basic skills in taxation, especially those related to Income Tax, digital tax applications issued by the Directorate General of Taxes, and data processing applications, such as Ms. Excel, and accounting applications, for example Accurate and Odoo. In general, the accounting study program curriculum is in line with company needs, but there needs to be more training programs for tax practices and accounting computer applications.
Unexplored potential in accounting research Suhardianto, Novrys; Mahati, Dirgahayu Almi; Harymawan, Iman; Agustia, Dian
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.v14i1.4322

Abstract

This study aims to find new ideas within the trends of accounting research. Using a literature review approach, this study maps the composition of accredited accounting research publications at SINTA 2 from 2020 to 2022 and specifically focuses on topics, methods, journals, authors and universities. The results of this study show that there is an increase in the number of published accounting articles, but it is not commensurate with the number of citations used, indicating that there is a decline in the quality of publication. Research topics are dominated by financial aspects, with the least attention given to AIS (Accounting Information Systems). The majority of research methods employ archival approaches, with experimental methods being the least utilized. This study notes that accounting research trends continue to be centralized on the island of Java, indicating the inequality in the distribution of resources and educational infrastructure across Indonesia. In addition, the results also show that undergraduate students still dominate research authors. This analysis provides an overview of the urgency of educational development in Indonesia.
The role of auditor assurance and internal control in company performance evaluation by non professional investors Almilia, Luciana Spica; Mustafida, Nurul
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4385

Abstract

This study aims to examine the preferences of non-professional investors regarding management disclosures for remediation of internal controls, whether financial statements with internal auditor’s assurance and external auditor’s assurance are more credible than those without assurance. Participants in this study include accounting and management students with knowledge of investment and capital markets, financial statement analysis, and auditing. The total number of research participants is 150 students. The results of the research on pervasive accounts show that (1) there is a significant difference in perceptions of non-professional investors regarding the credibility of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (2) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (3) there is a significant difference in the perception of non-professional investors regarding the level of material weakness of financial statements, either without assurance, with internal auditor’s assurance, or with external auditor’s assurance; (4) there is no significant difference in the perception of non-professional investors regarding the desire to buy shares, either without collateral, with internal auditor’s assurance, or with external auditor’s assurance.
The effect of financial distress on accounting misstatements during the Covid-19 pandemic Adiwibowo, Akhmad Sigit; Nurmala, Putri
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.v14i1.4398

Abstract

This study aims to examine the effect of financial distress on accounting misstatements and to find out whether the COVID-19 pandemic moderates the relationship between financial distress and accounting misstatements. This study uses data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period from 2017 to 2021. The total research sample is 145 entities. The statistical methodology used in this study is panel regression analysis with the following steps: selecting the best regression model, classical assumption testing, and regression testing to determine coefficient values and significance levels. The results of this study show that financial distress has no significant effect on accounting misstatements. This study also finds empirical evidence that the COVID-19 pandemic does not moderate the relationship between financial distress and accounting misstatement. Although accounting misstatements have been a research topic for many years, little attention has been paid to their impact on companies experiencing financial distress and crises. Further research still needs to be carried out regarding the impact of the COVID-19 pandemic on the relationship between financial distress and accounting misstatement using a sample of companies that have a high multiplier effect. It is hoped that the results of this study can provide additional references to prove that agency theory and prospect theory can explain accounting misstatements.
The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee Safitri, Devi; Zirman, Zirman; Supriono, Supriono
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.v14i1.4401

Abstract

This research aims to examine the effect of financial pressure and corporate social responsibility (CSR) on tax aggressiveness. In addition, this research also investigates whether audit committee can moderate the effect of financial pressure and CSR on tax aggressiveness. In this research, the financial pressures include financial targets and external pressures. This quantitative research uses secondary data with the population of all manufacturing companies listed on the Indonesian Stock Exchange period 2019-2021. Sampling is conducted using purposive sampling technique involving 216 companies obtained during three years of observation. Data analysis is conducted using Smart PLS 3.0 with SEM-PLS application to test the direct and moderating effect. The results of this research show that financial target has a negative effect on tax aggressiveness, while external pressure has a positive effect on tax aggressiveness. CSR has no effect on tax aggressiveness. Audit committee cannot moderate the effect of financial target, external pressure, and CSR on tax aggressiveness. This research contributes to the development of accounting literacy, especially in the study of financial pressure, CSR, audit committee and tax aggressiveness. Measuring tax aggressiveness can be done using CETR by adding the CSR variable as an independent variable with GRI standards. In addition, this research also uses financial pressure variable from the fraud triangle theory which is related to tax aggressiveness.
Safeguarding village funds: Strategies to prevent corruption Fauziah, Satya; Halim, Abdul; Maria, Evi
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4460

Abstract

The rampant cases of village fund corruption in Malang Regency have resulted in the main purpose of village funds, which should be allocated for village development and community empowerment, not being able to run as expected. This study aims to obtain an overview and understanding related to the preparation and implementation of village fund corruption prevention strategies by the Regional Inspectorate of Malang Regency. In addition, this study also aims to analyze the causal factors for the ongoing occurrence of village fund corruption cases even though the Regional Inspectorate has prepared and implemented corruption prevention strategies. This qualitative study uses a case study approach. The results of this study indicate that there are two types of village fund corruption prevention strategies implemented by the Regional Inspectorate: ex-ante control strategy and ex-post control strategy. The imbalance in the implementation of the two strategies causes the strategies that have been implemented to not be fully able to minimize the factors that cause village fund corruption. These factors include pressure, opportunity, rationalization, integrity, capability, arrogance, and the culture in village head elections. This study is expected to provide input related to the implementation of village fund corruption prevention strategies in Malang Regency.
Detecting fraudulent financial reporting: Heptagon fraud model Pamungkas, Imang Dapit; Irwandi, Soni Agus
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4523

Abstract

This study aims to examine the role of corporate governance mechanisms in detecting fraudulent financial reporting (FFR) based on the fraud heptagon model. Quantitative method is used to analyze secondary data obtained from annual reports of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the period of 2019-2022. Sampling is carried out using purposive sampling method. This study uses 80 samples which are processed using WarpPLS 8.0 with the logistic regression analysis method. The results show that pressure and rationalization have an effect on fraudulent financial reporting. In contrast, other elements such as opportunity, capabilities, arrogance, ignorance, and greed do not have a significant effect on fraudulent financial reporting. Corporate governance mechanisms only moderate the effect of arrogance and ignorance on fraudulent financial reporting. It is expected that regulatory authorities in State-Owned Enterprises understand the reliability of the fraud heptagon model in detecting financial reporting fraud and provide guidance on fraud detection priorities. The novelty of this study is that it places corporate governance mechanisms as a moderating variable in the effect of fraud heptagon model on financial reporting fraud in State-Owned Enterprises in Indonesia.

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