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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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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA Indriyani, Rosmawati Endang; Supriyati, Supriyati
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.95

Abstract

The purpose of the research is determining the factors that influence audit report lag inmanufacturing companies in Indonesia and Malaysia from 2009 to 2010. Factors are firmsize, profitability, corporate income and debt to equity ratio. The data used were obtainedfrom Indonesia and Malaysia Stock Exchange. This study used purposive sampling methods.Analysis methods used descriptive analysis, the assumptions of classical test (such as normality,multicolinearity, autocorrelation and heterocedasticity) and multiple linear regressions.The results of multiple linear regression show that audit report lag in Indonesia andMalaysia simultaneously influenced by firm size, profitability, corporate income and debt toequity ratio, audit report lag in Indonesia partially influenced by firm size and debt to equityratio, and in Malaysia audit report lag partially influenced by firm size.
ANALISIS NILAI PERUSAHAAN, KINERJA PERUSAHAAN DAN KESEMPATAN BERTUMBUH PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Fidhayatin, Septy Kurnia; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.96

Abstract

In the era of globalization of capital markets have a very important role in the economic activitiesof a state. The company is one of the forming of GDP within a state. Investors are oneof important components in the financing activities of a public company, and the return isvery important for investors because investors expect a high return on their infestations. Sothe value of the company, company performance and growth opportunities the company canbe used as benchmarks to know the stock return. The purpose of this study was to determinethe effect of corporate value, corporate performance and the opportunity to grow the companyto stock returns. The samples used in this study were 175 manufacturing companieslisted on the Indonesia Stock Exchange (BEI) in the period 2006-2010. Statistical tests usedwere multiple linier regression tests. Statistic test results indicate that the value of the companyand corporate performance affect stock returns. It can be seen from the F test and t testwhich showed positive results, which means the value of the company and corporate performancesignificantly to stock returns. The opportunity to grow the F test and t test showednegative results, which means that the company did not grow significantly on stock returns.This is because the opportunity to grow a company not only from the increase or decrease infixed assets but because of other factors.
PENGARUH KOMPENSASI, MOTIVASI DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI SURABAYA) Murty, Windy Aprilia; Hudiwinarsih, Gunasti
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.97

Abstract

The era of globalization encourages companies to self-improvement in order to compete andretain its life. The presence of a strategic plan is required to implement them. Therefore, therole of accounting in a company is indispensable in terms of decision making. Employees ofthe accounting department tend to have high job stress as part of their time is spent in theworkplace and in the same occupation. In general, the performance of employees believed tobe influenced by compensation, motivation and commitment from employees themselves, suchperformance will ultimately have an impact on organizational performance. To determinewhether the compensation, motivation, and organizational commitment have a significanteffect on the performance of the accounting employee on manufacturing companies producingfootwear in Surabaya, the research was conducted. The method that’s used in this studyis the multiple linear regressions. Data that’s used in this study is the result of primary dataquestionnaire with 32 respondents. The result shows that that motivation significantly influenceemployee performance, compensation and organizational commitment whereas no significanteffect on employee performance.
DAMPAK BEBERAPA FAKTOR TERHADAP KEAHLIAN AUDIT (AN EMPIRIC STUDY AT REGISTERED PUBLIC ACCOUNTING OFFICER IN SURABAYA) Hastuti, Sri
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.98

Abstract

Public accounting profession developed a long with the difference of importance of internalinformation user and external information user. The company’s management needs service ofthe third people that is Independent Auditor in other that responsibility to the external partycan be trusted, where as the company external party needs service at the third party to getbelieve that the income statement which served by company management can be trust as thebasic of decisions interpretation which is taken by them. Belong to the position, so the auditoris demanded to be able to maintain the belief from client and the others audited IncomeStatement’s users. This belief must be always improve and supported by the audit’s competence.Audit’s competence which is had by the auditor is related with the knowledge he had,the knowledge can be got from the formal education and enhanced thought exercising andexperiences in audit practice. Based on the background, the goal of this research is to determinethat education, experience, and practicing of public accounting influenced toward theaudit’s competence. The determining of sample in this research is using simple random samplingtechnical. The number of sample which is used in this research is 40 public accountingwho work at Registered Public Accounting Officer in Surabaya. The source of data which isgot from the questioner spread and then analyzed using double linier regression and examinedusing F test and t test. Based on the double linier regression analysis, it can be concludedthat education, experience and practicing of public accounting are influenced towardthe audit’s competence stimulatingly. Where as partially only the education of public accountingwhich is influence toward to audit’s competence.
PERLAKUAN AKUNTANSI TABUNGAN HAJI PADA BANK MEGA SYARIAH DI SURABAYA Wahyuningsih, Ika; IMM, Nur Suci
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.99

Abstract

This research aims to provide information about the management of savings hajj on syariahbanking and provides a description of the accounting treatment’s practice. Unit to be analyzedin this research is accounting treatment which includes the recognition, measurement,the presentation of, and disclosure over savings products with the principle mudharabah ofthe hajj saving on Mega’s syariah banking. Data collection method is direct observation,documentation, and interview. Criteria used in this research have met recognition of mudharabah,measurement of mudharabah, and presentation of mudharabah. Based on theanalysis, it is found that recognition was recognized in accordance of the nominal value orthe amount of money paid up capital of the company shall. The measurement was countedbased on the amount of money paid up capital of the company shall and calculation the ratioin accordance with the provisions of PT. Bank Mega Syariah. Savings of the hajj was servedin balance sheet and profit and loss statement. Savings of the hajj was expressed into savingsmudharabah.
Earnings management prediction (a study of company’s life cycle) Zamrudah, Rikazh; Riza Salman, Kautsar
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.197

Abstract

This research aims to test whether deferred tax expense and accruals affect in detectingearnings management to avoid reporting earnings decline and to avoid reportinglosses at the stage of the company life cycle period from 2000 to 2007. Earnings managementis an effort made by the manager with the purpose to increase or decrease theprofit. Deferred tax expense is the expense arising from temporary differences betweenaccounting income and taxable income. The accrual is to recognize revenue when it isgenerated and recognized expense in the period incurred, regardless of the time ofreceipt or payment of cash. The life cycle is divided into stages of company, namelystart-up, growth, mature and decline. Results of this research is that there is no effectof deferred tax expense in detecting earnings management in order to avoid reportingearnings decline and to avoid reporting losses for the growth and mature stage of.Accrual has no effect in detecting earnings management to avoid reporting earningsdecline in both growth and mature stage. To avoid reporting losses, accruals in detectingearnings management influence the growth stage, while the mature stage accrualdoes not affect in detecting earnings management. This research does not test on startupstage and decline because the data sample is not sufficient for a stage to be tested.
The differences in dividend payout ratio and market performance of companies that perform and do not perform real activities manipulation Ji'ah, Ana; Pujiati, Diyah
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.198

Abstract

This research aims to provide empirical evidence of whether there is a difference in thedividend payout ratio and market performance of companies which perform and do notperform real activities manipulation in manufacturing companies listed in IndonesiaStock Exchange period 2009 – 2011. The model of real activities manipulation used isbased on Roychowdhury (2006). The Researcher uses regression model to determinethe value of abnormal operating cash flow. There are two hypotheses in this study, thefirst hypothesis testing uses Wilcoxon – Mann – Whitney Test to notice any differencein dividend payout ratio of companies that perform and do not perform real activitiesmanipulation. The second hypothesis test also uses Wilcoxon – Mann – Whitney Testto notice any difference in market performance of companies that perform and do notperform real activities manipulation. Based on the result of the analysis, many companiesperform real activities manipulation, so cash flow statement can be used as anindicator of whether the companies perform real activities manipulation. The firsthypothesis test result finds that there is no difference in dividend payout ratio of companiesthat manipulate and do not manipulate real activities. And the second hypothesistest result also finds that there is no difference in market performance of companiesthat manipulate and do not manipulate real activities.
Perception of student and alumni of accounting department toward fraudulent practices Astari Ayuningtyas, Ajeng
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.199

Abstract

Fraudulent practices are increasingly prevalent in our community, including amongstudents. These practices happen because of the pressure from their surrounding environment.When these practices are done by students without any adequate sanction,these may be perceived by them as normal and will eventually being a habit. The purposeof this research is to observe whether there is different perception of fraudulentpractices between students and alumni of accounting department at STIE PerbanasSurabaya. This research uses primary data collected using questionnaires. The respondentsare students who have finished taking course in Business Ethics and AccountingBehavior and alumni who have worked in Surabaya. There are 112 questionnairesprocessed, consisting of seventy questionnaires from students and fourty two questionnairesfrom alumni. The hypothesis is tested using independent sample t-test. Theresult of this research shows that there is no different in perception between accountingstudents and alumni regarding fraudulent practices. Both of them agree thatfraudulent practices occur because of motivation, opportunity and lack of integrity.
Disclosure of corporate social responsibility (CSR) and the impact on mining companies Garis Suryani, Charina
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.200

Abstract

Today, financial condition cannot guarantee completely the value of the company inorder to grow continuously. Corporate sustainability will is secured if the companiespay attention to the social and environmental dimensions. With an increasingly criticalsocietal change and being able to exercise social control, they can raise a newawareness of the importance of Corporate Social Responsibility (CSR). Mining industryhas to know that there is appositive correlation between the implementation of CSRand increased appreciation for the international and domestic industry. They have tounderstand that the implementation of CSR not only regard merely as a cost, but alsoa long-term investment for the company. This research aims to examine the effect ofprofitability, leverage, firm size and firm age on CSR disclosure by mining companies.The sample used is mining company listed on the Stock Exchange since 2009 until2011.The conclusion of the this study is leverage, firm size, and firm age have a significanteffect of CSR disclosure by companies but profitability haven’t significanteffect on CSR disclosure by the sample companies.
The analysis of manufacturing cycle effectiveness (MCE) in reducing non added-value activities (Empirical study at PT. Bhirawa Steel Surabaya) Tri Verdiyanti, Rizka; El-Maghviroh, Rovilla
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.201

Abstract

The Increases of demand from costumers and the number of competitors lead companiesto reduce the cost of non value-added activities. Manufacturing Cycle Effectiveness(MCE) is commonly used as an analytical tool for production activities as well asto see how the non value-added activities are reduced and eliminated from the manufacturingprocess. Companies can reduce and eliminate non value-added activities tomaximize the value the companies. The purpose of this study is to provide empiricalevidence about the application of MCE as a measuring instrument in improving productionefficiencies and in controlling non value added activities at industrial enterprises.Based on the analysis of the MCE, the result shows that the company is notable to reduce non-value-added activities after rejuvenation of machines because thereis a lot of grunt work. The production process is still not running smoothly because alot of improvements still need to be done. Improvements during the production processresulting in decreased production process and waste a lot of waiting time. However,with the rejuvenation of machines, the company can reduce the moving time and inspectiontime.

Page 40 of 57 | Total Record : 570

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