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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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Firm life cycle and financial distress: working capital strategy as moderation Sari, Puspita; Ismah, Iffah Zatil
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.v13i1.2992

Abstract

This study empirically examines the working capital strategy (WCF) as moderation on the probability of companies experiencing financial distress when viewed from the firm life cycle (FLC). This study uses logistic regression and moderated regression analysis (MRA) to analyze the data and SPSS 24 software to process the data. The study used the sample taken from non-financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period of 2010-2020. The results indicate that the working capital strategy does not moderate the probability of companies experiencing financial distress when viewed from the firm life cycle (FLC). The probability of experiencing financial distress tends to be low in companies that are in the growth and mature phases. Thus, the results of this study confirm the firm life cycle theory.
Antecedents and consequences of islamic bank performance based on the maqashid sharia index Salman, Kautsar Riza
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.v13i1.3015

Abstract

This study aims to obtain empirical evidence regarding the antecedents and consequences of performance based on the maqashid sharia index in Islamic banks in Indonesia. The maqashid sharia index in the literature and previous empirical research is limited to its use in the aspect of performance measurement only. This study seeks new insights into the antecedents and consequences of Islamic bank performance based on the Islamic maqashid index. The antecedent studied is the characteristics of the sharia supervisory board, while the consequences studied are Islamic social reporting. This study examines the effect of the sharia supervisory board on the maqashid sharia index in Islamic banks in Indonesia. In addition, this study also examines the effect of the maqashid sharia index on Islamic social reporting. The research sample is 11 Islamic banks in Indonesia within four years (2015-2018). This study found that the characteristics of the sharia supervisory board had a significant effect on the maqashid sharia index. The better the characteristics of the sharia supervisory board the higher the maqashid sharia index is. In addition, the maqashid sharia index has a significant effect on Islamic social reporting, meaning that the higher the maqashid sharia index, the better Islamic social reporting. The first implication is that it requires Islamic banks to pay attention to fair returns, avoid prohibited products and services, and eliminate harmful elements that result in injustice. The second implication is that it requires Islamic banks to seek to increase their profitability, redistribution of profits and welfare, and investment in the real sector.
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.
The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia Melenia, Fransisca; Agustini, Aisa Tri; Putra, Hendrawan Santosa
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.v13i1.3135

Abstract

This study aims to examine the effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia. This study is a quantitative study. The data used are secondary data obtained from sustainability reports of cement, energy, and mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2020. The data analysis method used in this study is partial least squares using the WarpPLS 7.0 program. The results show that the implementation of green accounting in the form of renewable energy has a negative effect on environmental performance. The implementation of green accounting in the form of recycled waste has a significant positive effect on environmental performance. Meanwhile, the implementation of green accounting in the form of environmental costs has no effect on environmental performance.
Strategies affecting sustainable financial performance (A case study on southeast asian companies) Ongkodjojo, Ellice Josephine; Juniarti, Juniarti
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.v13i1.3181

Abstract

This study aims to find out the effect of cost leadership and differentiation strategies on sustainable financial performance, including which strategy has a more dominant effect. Sustainable financial performance is financial performance that can be achieved and enjoyed into the future, not just for temporary in a certain period. The sample includes public companies in the Southeast Asia region consisting of 395 companies during the period 2107-2020, with a total 1,580 observations. This study uses Structural Equation Modeling to analyze the data. The test results show that the cost leadership strategy has no effect on sustainable financial performance. In contrast, the differentiation strategy has a positive and significant effect on sustainable financial performance. The role of innovation is very important in achieving sustainability. This study proves that innovation moderates the effect of the two strategies on sustainable financial performance. This study failed to prove which strategy has a more dominant effect due to the different results of the effect of the two strategies on sustainable financial performance.
The behavioral finance of MSMEs in the advancement of financial inclusion and financial technology (Fintech) Risman, Asep; Ali, Anees Janee; Soelton, Mochamad; Siswanti, Indra
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.v13i1.3213

Abstract

This study aims to determine empirical evidence of the effect of financial inclusion and financial technology (fintech) on the behavioral finance of MSMEs. This study uses a quantitative method with a positivist paradigm approach. The population of this study is all MSMEs in Indonesia. The sample used in this study is 205 respondents (MSME owners) from all over Indonesia. Sampling is carried out using a random technique. Data collection is carried out by distributing questionnaires, both manually and online using Google Forms, and is measured using a 5-point Likert scale. The data processing is carried out using Partial Least Square (PLS) software with a Structural Equation Modeling (SEM) model. The results of this study show that financial inclusion and financial technology (fintech) have a direct positive effect on the behavioral finance of MSMEs. Financial technology (fintech) can mediate and increase the effect of financial inclusion on the behavioral finance of MSMEs.
Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency) Purba, Sahala; Napitupulu, Junika; Siregar, Andro
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.v13i1.3258

Abstract

This study aims to examine the effect of the competence of village government officials, citizen participation, application of information technology, organizational commitment, transparency, and internal control systems on the accountability of village fund management in village government. This study is a quantitative study using primary data obtained by distributing questionnaires. The analysis method used is multiple linear regression. This study was conducted in 11 villages in Dayun District, Siak Regency, Riau Province, Indonesia.  Each village was represented by 4 respondents consisting of the village head, village secretary, financial officer, and 1 member of the Village Consultative Agency (BPD). The research was conducted from April to May 2022. The results show that the competence of village officials, citizen participation, the application of information technology, and internal control systems have an effect on the accountability of village fund management, but organizational commitment and transparency have no effect on the accountability of village fund management. Adequate competence of village officials, high citizen participation, application of good information technology, and application of an appropriate internal control system can increase the accountability of village fund management during the COVID-19 pandemic.
New accounting ideology as the efforts of preventing the fraudulent financial reporting Shonhadji, Nanang
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.v13i1.3263

Abstract

This study aims to conceptualize  a accounting ideology with a divinity ideology to prevent fraudulent financial reporting. This research is a non-mainstream research with a grounded theory method. Theorizing of new ideological is for building to prevent the fraudulent accounting and financial crime practices. The research site is the practice of financial accounting in Indonesia by utilizing primary data from selected informants. The results show that when accounting is born in a capitalistic environment, the information it conveys is profit-oriented. Then the economic decisions and actions taken are also money oriented. Finally, the reality that is created is the reality to gain profit or money which leads to fraudulent behavior. Therefore we need a concept of accounting ideology that is able to present universal spiritual values to prevent fraudulent financial reporting. This spiritual value were manifested in the reconstruction of the accounting ideology as monotheism, trustworthiness, mashlahah, sincerity, fairness, ihsan, istikhlaf, ukhuwwah, shiddiiq and qanaah which will be the basis for the mindset and behavior of accountants so as not to commit fraudulent financial reporting.
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.
Creating business values based on spirituality and authenticity of Sustainable Development Goals (SDGs): Inspiration from PwC and BTS Soeherman, Bonnie; Elim, Valentina
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.v13i2.3348

Abstract

Various issues regarding human rights violations, exploitation of nature, poverty, war, disease, and other sustainability problems have triggered the birth of the Sustainable Development Goals (SDGs) targeting seventeen interlinked objectives by 2030. The implication of this movement, initiated by the United Nations, is a challenge for all organizations and communities to take responsibility for sustainability reporting. There have been many studies and research forums related to reporting, such as Global Reporting Initiative (GRI) and Integrated Reporting (IR). Despite all the progress that has been made by the world community for the success of the SDGs, there is still one fundamental point that has not been widely researched: spirituality. This study believes that without good spirituality, no business entity can carry out programs that are aligned with the SDGs effectively and honestly. This study views this as a gap that needs to be studied more deeply in terms of spirituality and the authenticity of the SDGs. By adopting two case studies, "Be Well, Work Well” program by PwC and movements in harmony with SDGs by idol group BTS, with a literature study approach, this study aims to build a rationalization conceptual model that combines spiritual awareness, SDGs, and business value creation. The results of this study indicate that spirituality is a fundamental aspect of the impact of the SDGs, both internally and externally oriented. Finally, a movement of kindness that is carried out correctly and sincerely will have an impact on increasing business value. This study reveals that spiritual and material aspects are an inseparable unity.

Page 37 of 57 | Total Record : 570

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