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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 unfavorable effect of ceo narcissism: The role of the audit committee: Wijaya, Riesanti Edie; Mansula Kweniati, Coansheline Amathya
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.v14i2.4581

Abstract

Narcissism is often considered a behavioral disorder that has negative im-pacts, especially for top management. The audit committee, as part of the governance system, plays a major role in suppressing such negative behav-ior. The purpose of this study is to examine the role of the audit committee in suppressing the negative impacts of CEO narcissism. This quantitative research uses secondary data obtained from the websites of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 – 2020, consisting of 266 companies. Sampling is conducted using purpos-ive sampling method. The operational variables used in this study are CEO narcissism, audit committee, and tax avoidance. The results of this study show that CEO narcissism has a negative and significant effect on effective tax rate (ETR). In addition, the results of this study also show that the audit committee (AC) is unable to influence management decisions in car-rying out tax avoidance. The agency theory is unable to explain how the audit committee positions itself in narrowing asymmetry of information between agents and principals. On the other hand, institutional theory can explain the inability of the audit committee in carrying out its monitoring function. According to institutional theory, the existence of an audit committee in the company is merely a formality.
Financial cybercrime avoidance behavior among employees of financial sector companies in Indonesia Zahra, Hanifah; Urumsah, Dekar
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.v14i2.4596

Abstract

This study aims to examine the factors that influence the behavior of avoiding financial cybercrime among employees of financial sector companies in Indonesia. This studyuses Technology Threat Avoidance Theory (TTAT) and Regret Theory as theoretical frameworks. Data are collected through a survey conducted onemployees of financial sector companies in Indonesia, both in paper-based and online formats, resulting in a total of 180 questionnaires for analyses. Data analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) in SmartPLS 4.0. The results of this study show thatperceived susceptibility and perceived severity have a significant positive influence on perceived threat. However, the interaction between perceived susceptibility and perceived severity has no effect on perceived threat. Perceived threat, safeguard effectiveness, and anticipated regret have a significant influence on financial cybercrime avoidance motivation. Conversely, self-efficacy and safeguard cost do not have an effect onfinancial cybercrime avoidance motivation. Furthermore, financial cybercrime avoidance motivation has a significant and positive influence on financial cybercrime avoidance behavior. These findings offer insights for policymakers, financial sector companies, and antivirus software developers to enhance cybersecurity policies, responses to cybercrime, and software features.
Accounting Technical Terms in Research Articles for Accounting Education: a Genre-Based Analysis Djuwari, Djuwari; Budisusetyo, Sasongko
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.v14i2.4606

Abstract

The importance of technical terms in the accounting field has garnered global attention, particularly for accounting education. Mastery of these specialized terms, which are commonly found in accounting research articles (ARAs), is essential for both students and researchers in the field. This study examines ARAs to identify the specific technical terms present in the introduction sections of various sub-genres of these articles. Data was collected from international journal articles available on Google Scholar and analyzed using genre-based analysis (GBA). The researchers first examined the rhetorical moves within each article, then identified the technical terms associated with these moves, and finally drew conclusions based on their findings. The study revealed that all ARAs included the complete set of rhetorical moves recommended for research articles, each containing specific accounting technical terms. In total, 99 technical terms were identified across 10 RAs, distributed throughout the rhetorical moves. This finding is particularly relevant for novice researchers and accounting educators. It is recommended that the accounting educators consider the technical term in the curriculum for accounting education. Besides that, for further research, researchers should also undertake similar studies for a broader perspective in accounting education.
The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables Sutisna, Entis; Salman, Kautsar Riza
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4677

Abstract

This study aims to examine the impact of corporate involvement in activities related to the environmental, social, and governance on profitability performance. In addition, this study also examines the moderating effect of liquidity and financial constraints on the relationship between ESG practices and profitability performance. The objects of the study were 43 companies listed on the Jakarta Islamic Index 70 (JII70) and the SRI KEHATI index in the 2021-2023 period. The number of data observations was 129 data and was analyzed using Eviews software version 13. The results of the study show that corporate involvement in ESG activities has an impact on decreasing profitability performance during the study period and these results confirm the role of agency theory. The results of the study also show that financial constraints can strengthen the relationship between ESG practices and profitability performance. Conversely, liquidity cannot moderate the relationship between ESG practices and profitability performance. The theoretical implication from the perspective of agency theory is to strengthen the role of agency theory in explaining the impact of ESG on profitability in the short term. Practical implications for companies are related to the importance of the existence of activities related to ESG, although in the short term it reduces profitability, the long-term impact fosters a positive image of the company in the community.
Exploring the factors that mediate the relationship between accounting ethics and financial reporting quality among MSMEs Ahmed, Ibrahim Anyass; Anaman, Prince Dacosta; Cudjoe, Mawuena Akosua; Akyen, Benjamin; Donkor, Christian
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.v14i2.4711

Abstract

This study aims to investigate the impact of accounting ethics on the quality of financial reporting of MSMEs in Ghana, a sector vital to economic stability. Given the critical role of MSMEs in the Ghanaian economy, there is an urgent need to establish ethical financial practices that promote transparency and sustainability in the sector.Using Stakeholder Theory, thisstudy specifically examines how variables of ethical leadership, employee motivation, training and education, regulatory environment, technology solutions, and internal controls affect this relationship.Data were collected from 368 participants in 100 MSMEs from the Central Region of Ghana using a quantitative approach and a standardized questionnaire based on a five-point Likert scale. The main analytical tool for data analysis is Structural Equation Modeling (SEM) with SMART PLS 4. The results of this study indicate that accounting ethics has a significant effect on the quality of financial reporting of MSMEs in Ghana. Ethical leadership, training and education, and employee motivation significantly mediate the relationship between accounting ethics and financial reporting quality of MSMEs in Ghana.Meanwhile, internal control, technology solutions, and regulatory environment do not significantly mediate the relationship between accounting ethics and financial reporting quality of MSMEs in Ghana. This study offers useful insights into the significance of accounting ethics in improving the integrity of financial reporting of MSMEs in Ghana.
Beyond profit: How to create value in business by integrating ESG and sustainability accounting Musviyanti, Musviyanti; Syakura, Muhammad Abadan; Ramadhani, Muhammad Harits Zidni Khatib
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.v14i2.4765

Abstract

This study aims to explore the integration of Environmental, Social, and Governance (ESG) investment with sustainable accounting practices to achieve the Sustainable Development Goals (SDGs) in order to instill important values in sustainable busi-ness. This study is a qualitative study using a case study method at PT Pupuk Kali-mantan Timur (PKT) and its subsidiary, PT Kaltim Industrial Estate (KIE). Data collection was conducted through in-depth interviews. The findings of this study reveal that a proactive approach to ESG adoption is a strategic corporate initiative that emphasizes corporate governance compliance with government regulations, ethical business practices, and fraud prevention. In addition, this study explores insights into the decision-making process related to ESG projects through budget considera-tions for ESG implementation. The results of this study also indicate that there is an important role for management in adopting ESG practices as a company’s commitment to long-term environmental management. The implications of this study are for sustainable development, especially in the fertilizer industry, through the role of an integrated ESG strategy that will ultimately increase corporate profitability, preserve the environment and support the improvement of community welfare. This research contributes to the practical development of sustainability accounting on how industries can integrate sustainable business with environmental responsibility through ESG initiatives to achieve the SDGs.
Organizational culture, power distance and corruption: The mediating role of religiosity Maulidi, Ach; Wisnu Girindratama, Muhammad; Soeherman, Bonnie; Arastyo Andono, Fidelis
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.v14i2.4795

Abstract

We examine how organizational culture and power distance influence religiosity and, in turn, how these variables affect corruption. We gathered data from Indonesian public servants and analyzed the relationships using PLS-SEM. The findings suggest a significant inverse relationship between religiosity and corruption, reinforcing ethical paradigms that position religious adherence as a key deterrent to corrupt behavior. Notably, religiosity acts as a critical mediator, negatively channeling the effects of organizational culture on corruption. However, this mediating effect does not extend to the power distance-corruption nexus, suggesting that the hierarchical structure may not inherently bear upon moral conduct. Interestingly, while organizational culture positively shapes religiosity, power distance does not exhibit a similar influence, highlighting the complex roles these organizational variables play in shaping ethical behavior. Theoretically, the findings challenge assumptions about the direct ethical impact of hierarchical structures, adding depth to existing frameworks onpower distance and moral conduct. For policymakers and organizational leaders, the findings underline the importance of fostering a culture that promotes religiosity as a deterrent to corruption.
Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis Kristiana, Ida; Selima, Nabila Syaharani; Setiawan, Doddy
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5021

Abstract

Financial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation. Utilizing theoretical frameworks, such as the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon, this study aims to explore various studies examining the factors contributing to financial fraud in Indonesia. This qualitative study uses the Charting the Field method to analyze 69 articles published in SINTA 2 and Scopus-indexed journals between 2016 and 2024. The results indicate inconsistencies in research findings due to methodological limitations, the use of incompatible dependent variables, and unrepresentative proxies for independent variables. There are gaps in author collaboration and thematic focus. Furthermore, some studies still focus on separate theoretical models. This study is expected to contribute to the accounting literature and serve as a reference for more innovative and contextually relevant further research.
The influence of hofstede’s cultural dimensions on corporate social responsibility implementation: a study on state-owned companies in Java, Indonesia Diamastuti, Erlina; Nastiti, Tyas Ajeng; Khoirina, Marisya Mahdia
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.1843

Abstract

This study aims to examine the influence of Hofstede’s cultural dimension on the implementation of Corporate Social Responsibility at State-Owned Companies in Java, Indonesia. The data were analysed using multiple linear regression analysis with the sample consisting of 100 employees at 50 state-owned company in Java, Indonesia taken by using a purposive sampling method and the return rate of the questionnaire is 62%. The results indicate that the five dimensions of Hofstede’s culture only Power Distance and Individualism/ Collectivism have a positive and significant effect on the implementation of Corporate Social Responsibility by State-Owned Companies in Indonesia, while Uncertainty Avoidance, Masculinity/ Femininity and Long-term/ Short-term Orientation have a negative but not significant effect on the implementation of Corporate Social Responsibility. The results also indicate that not all of Hofstede’s cultural dimensions affect the implementation of corporate social responsibility to state-owned companies in Java, Indonesia. This research is expected to provide benefits for researchers and the community that culture is one of the factors that can be considered as a component that can influence the implementation of Corporate Social Responsibility.
Creating Shared Value (CSV) based on the system in yoga related to corporate awareness in the practice of Corporate Social Responsibility (CSR) Pratiwi, Devica
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.v11i1.1929

Abstract

Along with the changing time, CSR activities carried out by companies currently have been able not only to improve the welfare of the community but also to create shared value. In this concept, companies must be aware that creating shared value (CSV) is able to produce benefits to be shared and is more than just focusing on social responsibility. Companies should not only take corrective actions, but also reorganize the business strategies they use starting from the stages of planning and production to the stage of distribution to the end consumer, while still considering the factors of the company (economy), human and environment, or often referred to as the triple bottom line (profit, people, planet). This study aims to observe the development and disclosure of CSV in companies by using sustainability reports based on the system in yoga. Judging from the type of data, the approach used in this study is a qualitative descriptive approach. The research data used is the Sustainability Reports of Coca-Cola Company, Ltd., Nestle, and PT. Unilever Indonesia, Tbk for 2018. The results of this study show that the three companies have implemented CSV activities which are expressed in 5 Yamas Yoga: Ahimsa/non-violence; Satya / truthfulness / non-falsehoods; Asteya / honesty, non-stealing; Brahmacharya / Self-control; and Aparigraha / non-possessiveness, non-greediness. not expecting, asking, or accepting inappropriate gifts from any person.

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