cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 33   34   35   36   37 
Are firm size, firm complexity, and managerial ownership able to affect audit fee?: The evidence in Philippines and Indonesia as emerging countries Syafii, Bayu Hartarto; Dewi, Nurul Hasanah Uswati
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2560

Abstract

There are some factors that are influential in increasing the audit fee. This study aims to determine several factors affecting the increasing audit fees. Several factors that can affect the increasing audit fees for companies are firm size, firm complexity, and managerial ownership, with return on assets and leverage for controlling factors. This research is a quantitative method that uses all data collected as a sample. The main data are financial statements of Indonesian companies listed on the Indonesia stock exchange, and financial statements of Philippine companies listed on the Philippines stock exchange in 2017-2019 with the total sample of each country is 82 companies and 36 companies. Analyze were performed the classical assumption test, multiple linear regression analysis using SPSS 23 version. The results of the study show that firm size and firm complexity significantly influence audit fees. in contrast, managerial ownership has no significant effect on audit fees.
Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia Alfarisa, Puteri; Nasih, Mohammad; Harymawan, Iman; Kamarudin, Khairul Anuar
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.2569

Abstract

This study investigates the disclosure level of sustainability report in telecommunication industry. This study specifically compares the disclosure level of companies in Indonesia and Malaysia using Global Reporting Initiative format template. The study compares the published reports between 2014 to 2016 periods. The results reveal that the disclosure level of sustainability reporting content for companies in both countries are in the intermediate level. Interestingly, our finding shows that companies in Indonesia disclose more content related to economy category. However, they disclose less on product-responsibility, environmental, and human rights categories compared to Malaysian companies. Furthermore, this study provides the investors an insight on how to monitor the disclosure level of the companies in both countries and highlight the demand of specific content to increase the contribution of the companies on specific sustainability issues.
Digitalization of Financial Reporting Through XBRL and the Cost of Equity Tohang, Valentina; Lusiana, Silvi
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2576

Abstract

This study aims to explore the relation between the pre and post adoption of the Extensible Business Reporting Language (XBRL) adoption and the cost of equity capital in Indonesian-listed firms. The study examines 59 listed companies for four years, including two years before (2014-2015) and two years after (2016-2017) the adoption of XBRL in Indonesia. By comparing the pre and post adoption periods, the multiple regression analysis results will provide valuable information for the related stakeholders of the Indonesia Stock Exchange (IDX). Furthermore, this paper examines the impact of the control variables, such as the firm’s size, leverage, vari-ability of return, and price-to-book ratio to the relationship between XBRL and cost of equity (COE). The results show that XBRL adoption is significant in reducing the cost of equity and large-sized firms are more likely to enjoy greater reduction. This paper contributes to the research area by providing evidence on the relationship between XBRL adoption and COE in Indonesia that have mixed results in various countries and environments.
Characteristics of Islamic Corporate Social Responsibility (ICSR) Disclosures Triyanto, Dedik Nur; Rohmah, Lutfi Kurniatir
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2605

Abstract

The company’s CSR activities illustrate that, in addition to carrying out its operational activities, the company is also responsible for the sur-rounding environment. This sharia-based social performance reporting is assessed based on the sharia index developed by AAOFI (Accounting and Auditing Organization for Islamic Financial Institutions). The purpose of this study was to determine the effect of public share ownership, firm size, leverage, profitability, and corporate governance on the disclosure of Islamic Corporate Social Responsibility (ICSR). The sample was taken from 12 sharia companies registered in the Jakarta Islamic Index (JII) for the 2015-2020 period using a purposive sampling technique. The data were analysed using panel data regression analysis through the EViews 11 application. Firms and profitability affect Islamic Corporate Social Responsibility (ICSR) disclosures, and public share ownership has a negative effect on ICSR disclosures, while leverage and corporate governance variables do not affect Islamic Corporate Social Responsibility (ICSR) disclosures. Based on the results of this study, it is expected that elements in corporate governance can carry out their duties and responsibilities in carrying out their duties so that ICSR disclosure is carried out better.
The Role of Commitment, Competence, Internal Control system, Transparency and Accessibility in Predicting the Accountability of Village Fund Management Indriasih, Dewi; Sulistyowati, Wiwit Apit
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2650

Abstract

Village fund management is an important challenge for village officials that can pose crucial potential in the use of such funds. Therefore, this study aims to test the accountability of village fund management reviewed from the commitment of village apparatus, competence of village apparatus, internal control system, transparency, and accessibility. The survey method through questionnaire instrument was con-ducted in 19 villages, with a total sample of 76 village apparatus. Based on the results of multiple regression analysis, it shows that accessibility is the most important factor in realizing accountability of village fund management. In addition, internal control systems and transparency have a positive effect on the accountability of village fund management. While the commitment and competence of village apparatus has no effect on the accountability of village fund management. This study contributes to the literature of village fund management both theoretically and practically.
Factors Affecting Underpricing Level during IPO in Indonesia Stock Exchange 2018 - 2019 Isynuwardhana, Deannes; Febryan, Frizky Vega
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2660

Abstract

The underpricing is an event that occurs when stock price in a primary market is smaller than that on secondary market. Indonesia has an increase of companies that experience underpricing every year, although there was a decline in 2019/ Yet, the decline was not significant. The purpose of the study was to determine the effect of factors such as company age, company size, and return on assets, financial leverage, earnings per share and current ratio on level of underpricing at the time of Initial Public Offering (IPO) on the Indonesia Stock Exchange for the period 2018-2018. This research was conducted on the companies that did an IPO on the IDX for the period 2018-2019 using method purposive sampling. There were 82 companies used and the method used was multiple linear regression analysis using SPSS software. The results showed that company size and earnings per share have a negative effect on the level of underpricing. However, the company age, return on assets, financial leverage and current ratio have no effect on the level of underpricing. This research expected to provide benefits to related parties, including for investors. Investors can consider the value of earnings per share and the size of the company when making investment. for issuers companies need to pay attention to value of Earning Per Share and the size of the company so it avoid underpricing and get expected profit for the company.
Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information Siallagan, Hamonangan
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2699

Abstract

This research aimed to examine the effects of 1) beliefs on attitude towards the use of accrual information; 2) attitude, subjective norms and perceived behavioral control on the intention of using accrual information; 3) perceived behavioral control and intention on the behavior of using accrual information; and 4) intolerance of ambiguity as moderator on the effect of intention on the behavior of using accrual information. This study used primary data taken by administering questionnaires to the respondents. The data were analyzed using  SEM-PLS approach and WarpPLS software. The results supported the first five hypotheses, except the sixth one. The research results indicated that there was a negative role of intolerance of ambiguity. Research implications suggest that the cognitive theory and the theory of planned behavior can be used to explain the behavior of using accrual information for decision making.
Time pressure review in maintaining audit quality, in Covid-19 pandemic: Psychological perspective Wahyudi, Purwanto; Suhartono, Suhartono; Agung, Andi Muhammad; Wawo, Andi
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2772

Abstract

This study is a qualitative study with a phenomenological approach to improve or maintain the quality of audits during the covid-19 pandemic in terms of time pressure taking into account psychological perspective. The results of this study showed that public accounting firm S. Mannan, Ardiansyah and Partners experienced a change in audit work patterns that is before the pandemic was done only directly but in the midst of this pandemic is done by two methods, namely directly and indirectly (remotely). The current audit quality at public accounting firm S.Mannan Ardiansyah, have taken steps to do so and have also followed the instructions and technical directions of online management, then the audit process is also based on the direction of the Indonesian Institute of Public Accountants (IAPI). The time pressure faced by auditors in the midst of the current pandemic give an impact from auditor psychology, this is due to pressures that make auditors have to complete their work in an efficient time but during a pandemic there is evidence collection of audits done online it is vulnerable to errors in auditing.
Breaking the [Sacredness] Costs in Management Accounting: Periphery Case Analysis Jannah, Binti Shofiatul; Hatimah, Husnul
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2778

Abstract

This study aims to explain and construct the concept of cost beyond thereasoning in mainstream accounting. This construction is carried out byredefning the cost based on the “periphery” case. I reference to the Nusantaraparadigm, the four principles (kaidah) in building Siraman Gong KiaiPradah methodology have been fulflled. Therefore, the method used hasbeen out of the ordinary research methods. First, it prepares a “periphery”case to be investigated for the costs. Second, it draws the position closerto God by doing penances so that they are given instructions in reducingand classifying the data. Third, doing the charity. Fourth, it includes the“value” of the “periphery” case in the new cost concept. Finally, this articleproposes a change to the defnition of cost. Through the “periphery” case,the concept of cost transcends materialism. Cost is a number of expensesincurred, based on sincerity aimed at helping others in order to obtain thebenefts both for the world and the hereafter by prioritizing the principle ofmutual help.
Leadership in Realizing Financial Management Accountability for Village-Owned Enterprises Utami, Intiyas; Hapsari, Aprina Nugrahesthy Sulistya; Kean, Yohanes Yakobus Werang
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2793

Abstract

This study aims to explore the role of leadership in realizing the accountability of financial managment of ecotourism–based BUMDes Au Wula in Detusoko Barat Village, Ende Regency, East Nusa Tenggara Province. This research uses a qualita-tive method with the resource persons consisting of village officials, government representatives, indigenous community leaders, and local community representatives. The data were collected through interviews and focused discussions with various sources regarding the ideal leadership model in managing ecotourism-based Village-Owned Enterprises (Indonesia: Badan Usaha Milik Desa /BUMDes). The results indicate that the type of transformative leadership in BUMDes Au Wula has a role in realizing BUMDes financial management accountability such as a role model, inspirators, stimulator of creativity and inno-vation, and consultant for BUMDes managers. In addition to other supporting documents, BUMDes financial reports can be completed and accounted for properly. Another finding relates to the regeneration of the leadership of BUMDes Chairman when he was then elected as the Head of Detusoko Barat Village.

Page 35 of 57 | Total Record : 570

 33   34   35   36   37 

Filter by Year

2011 2025


Reset
Filter By Issues
All Issue Vol. 15 No. 2 (2025): July - December 2025 Vol. 15 No. 1 (2025): January-June 2025 Vol. 14 No. 2 (2024): July - December 2024 Vol. 14 No. 1 (2024): January - June 2024 Vol. 13 No. 2 (2023): July - December 2023 Vol. 13 No. 1 (2023): January - June 2023 Vol 13, No 1 (2023): January - June 2023 Vol 12, No 2 (2022): July - December 2022 Vol. 12 No. 2 (2022): July - December 2022 Vol 12, No 1 (2022): January - June 2022 Vol. 12 No. 1 (2022): January - June 2022 Vol 11, No 2 (2021): July - December 2021 Vol. 11 No. 2 (2021): July - December 2021 Vol. 11 No. 1 (2021): January - June 2021 Vol 11, No 1 (2021): January - June 2021 Vol. 10 No. 2 (2020): July - December 2020 Vol 10, No 2 (2020): July - December 2020 Vol. 10 No. 1 (2020): January - June 2020 Vol 10, No 1 (2020): January - June 2020 Vol. 9 No. 2 (2019): July - December 2019 Vol 9, No 2 (2019): July - December 2019 Vol 9, No 1 (2019): January - June 2019 Vol. 9 No. 1 (2019): January - June 2019 Vol. 8 No. 2 (2018): July - December 2018 Vol 8, No 2 (2018): July - December 2018 Vol 8, No 1 (2018): January - June 2018 Vol. 8 No. 1 (2018): January - June 2018 Vol 7, No 2 (2017): July - December 2017 Vol. 7 No. 2 (2017): July - December 2017 Vol. 7 No. 1 (2017): January - June 2017 Vol 7, No 1 (2017): January - June 2017 Vol. 6 No. 2 (2016): July - December 2016 Vol 6, No 2 (2016): July - December 2016 Vol. 6 No. 1 (2016): January - June 2016 Vol 6, No 1 (2016): January - June 2016 Vol. 5 No. 2 (2015): July - December 2015 Vol 5, No 2 (2015): July - December 2015 Vol 5, No 1 (2015): January - June 2015 Vol. 5 No. 1 (2015): January - June 2015 Vol 4, No 2 (2014): TIAR - July 2014 Vol. 4 No. 2 (2014): TIAR - July 2014 Vol 4, No 1 (2014): TIAR - January2014 Vol. 4 No. 1 (2014): TIAR - January2014 Vol. 3 No. 2 (2013): TIAR - July 2013 Vol 3, No 2 (2013): TIAR - July 2013 Vol. 3 No. 1 (2013): TIAR - January 2013 Vol 3, No 1 (2013): TIAR - January 2013 Vol 2, No 2 (2012): TIAR - July 2012 Vol. 2 No. 2 (2012): TIAR - July 2012 Vol 2, No 1 (2012): TIAR - January 2012 Vol. 2 No. 1 (2012): TIAR - January 2012 Vol 1, No 2 (2011): TIAR - July 2011 Vol. 1 No. 2 (2011): TIAR - July 2011 Vol. 1 No. 1 (2011): TIAR - January 2011 Vol 1, No 1 (2011): TIAR - January 2011 More Issue