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
 36   37   38   39   40 
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.
Front Matter The Indonesian Accounting Review Vol 12 No 2 Editor, Editor
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

Abstract

Back Matter The Indonesian Accounting Review Vol 12 No 2 Editor, Editor
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

Abstract

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.
Corporate Social Responsibility: Qualitative and Quantitative Content Analysis Study Setiawan, Temy; Sugianto, Marshelli; Dahlan, Kandi Safia Senastri; Purwanti, Ari
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.v13i2.3474

Abstract

In the midst of a growing legitimacy gap, CSR disclosure is becoming increasingly important. Comprehensive CSR disclosures, especially in the mining industry sector, are expected to demonstrate accountability and transparency to stakeholders. This study seeks to develop indicators of CSR disclosure that are commonly used by mining sector companies with a cross reference method from various research articles and adapted to the GRI standard. There are 24 main indicators obtained after developing indicators. Furthermore, these indicators are used in content analysis techniques to measure CSR disclosure. The results of this study indicate that companies in the mining industry sector still tend to use quantitative disclosures and disclosures on material aspects that focus on only a few indicators. This research contributes to the development of indicators and mapping of disclosures commonly made by mining sector companies that are listed on the Indonesia Stock Exchange for the period 2017 – 2019.
Accounting conservatism: Testing the effects of investment opportunity set and political cost Blesia, Jhon Urasti; Setya, Gideon; Muslimin, Ulfah Rizky
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.v13i2.3480

Abstract

This study aims to examine the effect of investment opportunity set (IOS) and political cost (PC) on accounting conservatism in Indonesia. The population of this study is property and real estate companies listed on the IDX during the period 2011-2020. Using purposive sampling method which is based on certain considerations, it is obtained 20 companies with a total of 200 samples. This study uses Multiple Regression Analysis to examine the relationship between variables. The results of this study show that political cost has a significant effect on accounting conservatism. Meanwhile, the investment opportunity set has no effect on accounting conservatism. The results of this study are consistent with the political cost hypothesis as in the positive accounting theory that large companies tend to apply conservative accounting to reduce the amount of political costs they incur. The results of additional test on the enactment of PSAK 72 regarding income from contracts with customers in 2020 show that that there is no significant difference in accounting consevatism in property and real estate companies before and after the enactment of PSAK 72.
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.
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.
Front Matter The Indonesian Accounting Review Vol 13 No 1 Editor, Editor
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

Abstract

Back Matter The Indonesian Accounting Review Vol 13 No 1 Editor, Editor
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

Abstract

Page 38 of 57 | Total Record : 570

 36   37   38   39   40 

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