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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 RELATIONSHIP BETWEEN ACADEMIC FRAUDS WITH UNETHICAL ATTITUDE AND ACCOUNTING FRAUD Tjoanda, Laurensia; Diptyana, Pepie
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.212

Abstract

The attitude of being dishonest is not only done by the practitioner or an accountant, but it isalso preceded by a fraud committed by students in formal education. This unethical behaviorwould arise when the accountants violate the professional code of ethics established by theAccountants Association in Indonesia (IAI). This study aims to analyze the relationships ofattitudes toward academic dishonesty attitude toward unethical behavior and attitudes towardaccounting fraud likelihood from public accountants’ perspective. Vignette used to collectdata with the population of registered public accountants in IAPI. The sample covers 43public accountants who have been participating in the Congress IAI XI in Jakarta, and publicaccountants in Surabaya. It was found out that there is significant correlation betweenattitudes with academic dishonesty and attitude with unethical behavior towards attitudes ofaccounting fraud.
THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION Novten van Harling, Marthlin; Supriyati, Supriyati; Djuwari, Djuwari
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.213

Abstract

This study aims to determine whether the quality attributes affect the quality of the audit clientsatisfaction. The primary data were taken through questionnaires using non probabilitysampling with convenience sample technique. The sample being processed consists of 37 respondentsthat financial managers of companies already involved in services, trades and industries.The statistical analysis is OLS (Ordinary Least Square) using SPSS version 17.0.The results of this study concluded that audit quality attributes are formed by the attributes ofexperience in audit, understanding industry customer to respond to the needs of the clientcomplying with common rules, the attitude of care, strong commitment to quality, audit firm,leadership participation doing work field properly, the participation of the audit committee,high ethical and not easily to believe simultaneously and partially are not influential significantlytoward the customer satisfaction. In this case, such finding is in terms of significancelevel each of audit quality has significance level above 0.05 or 5 percent.
FACTORS AFFECTING WILLINGNESS TO PAY TAXES ON INDIVIDUAL TAXPAYERS AT PRATAMA SURABAYA TEGALSARI TAX OFFICE Setyonugroho, Hariyadi; Sardjono, Bayu
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.214

Abstract

Tax is one of the country’s largest revenues and it also constitutes a form of self-reliance infinancing the construction of a nation. The willingness of taxpayers in tax payments is importantin tax collection. Therefore, when there is a lack of willingness to pay taxes, it will result inthe indirect taxes which can be felt by the taxpayers. It is because the public have never knownthe existing concrete reward of money spent for paying the tax. This research uses several hypothesesto determine the effects of the variables in this study. The samples are individual taxpayerswho are listed on Pratama Surabaya Tegalsari Tax Office and have a Taxpayer IdentificationNumber as well as making payment on the Pratama Surabaya Tegalsari Tax Office.Linear regression analysis is used to test the research hypotheses. The result shows that theawareness of paying taxes has no effect on the willingness to pay taxes, while the knowledgeand understanding of tax rules, a good perception of the effectiveness of the taxation system,and service quality affects the willingness to pay taxes.
THE EFFECT OF POSITIVE, NEGATIVE, NEUTRAL MOOD ON ETHICAL AUDITOR JUDGMENTS Rokhmania, Nur'aini
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.215

Abstract

Mood as the factor in decision making is really important to be studied, especially for auditors.Auditors are professional groups that are required to act professionally in any psychologicalconditions. This research attempts to investigate whether the auditors with differentmoods (positive, negative or neutral) will construct ethical judgments with different ethicallevels. It was conducted by distributing questionnaires to the auditors who work at publicaccountant offices (KAP) in Surabaya. The questionnaires are related to two cases associatedwith ethical dilemmas. The first case is related to the decline of inventory values, whilethe second case is concerned with the reporting of the findings of the 25 audit posts. Thequestionnaires are sent through two stages: by email addresses of KAP in Surabaya and bysending files directly to the KAP. The total respondents are 65 auditors. The results showthat 1) positive mood auditors make ethical judgments with the different ethical level compareto negative mood auditors 2) neutral mood auditors make ethical judgments with thedifferent ethical level compare to negative mood auditors 3) positive mood auditors makeethical judgments with the similar ethical level with neutral mood auditors.
CORRELATION OF RUPIAH EXCHANGE RATE, INTEREST RATE, AND PROFITABILITY RATIO TO BETA ISLAMIC STOCK Hariati, Chomsi; Suci IMM, Nur
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.216

Abstract

This study discusses about the variables that affect the stock beta, where beta stock is systematicrisk in stocks. This study used a quantitative design with descriptive test, normality,multiple linear regressions. The sample uses the Jakarta Islamic Index at the IndonesianStock Exchange. Results of whose team it is based on the F test variable exchange rate, interestrate elbow, and profitability ratios significantly influence beta Islamic stocks. The resultsof the t test result that variable exchange rate and interest rates do not significantly influencebeta Islamic stocks, but the variable return on assets and return on investment significantlyinfluence beta Islamic stocks. Limitation of this study is that the study period was only 2years old, 28 in total sample of firms as well as fundamental and macro variables are used.
The effect of corporate governance on the relationship between corporate social responsibility disclosure and corporate value Samsi, Herlina
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.279

Abstract

This study aims to reveal the effect of corporate governance on the relationship between corporate social responsibility disclosure and corporate value. The data were taken from sustainability reports, annual reports, and financial statements of companies listed in Indonesia Stock Exchange from sector one to seven in a row during 2009-2010. This study replicates the research by Rustiarini (2010). It shows that corporate social responsibility and corporate governance disclosure, both simultaneously and partially, have significant effect on corporate value. Corporate governance as a moderating variable does not affect the relationship between corporate social responsibility disclosure and corporate value. Of 28.9 percent of variation in corporate value is explained by variables of corporate social responsibility disclosure, corporate governance, and interaction variables used in the model, while the rest of 71.1 percent must be caused by other variables. For further studies, the researchers could take longer period with other variables (i.e. variables of corporate  governance, return on assets, cash holdings, dividend payout ratio, and investment opportunity) and use another index (i.e. corporate governance index issued by the Indonesian Institute for Corporate Governance (IICG).
The effect of board of commissioners, audit committee, and stock ownership concentration on audit report lag of banking companies in Indonesia Stock Exchange Setiawan, Ganang; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.280

Abstract

This study aims to examine the effect of corporate governance characteristics such as board size, independence of the board of commissioners, the size of the audit committee, audit committee independence, audit committee competence, and concentration of stock ownership on audit report lag. In addition, this study also tests three control variables such as firm size, type of auditor, and profitability. One hundred and fiftysix sample of banking companies listed in the Indonesia Stock Exchange during the 6 years of the study were obtained by using purposive sampling technique. The results of multiple regression analysis proved that only board size variable that affects the audit report lag, while the other three control variables has no significant effect on audit report lag. This result suggested that auditors perform the audit more efficientlyand effectively, for BAPEPAM-LK and Bank Indonesia as regulator to review again the regulation about corporate governance, for the future researcher to be reference in developing research.
Perspective of taxpayers toward religious donations and taxes from the viewpoint of religion Widyadinata, Yovita
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.281

Abstract

This research aims to see the factors establishing the basis of Christian and Muslim taxpayers for being more obedient in paying their religious duties such as donations or zakat. The data were gathered through in-depth interview and analysis of the factors that become the basis for Christian and Muslim taxpayers to be more obedient in paying alms or tithes than in paying tax. The taxpayers interviewed for this study are religious leaders of Muslims, called Ustadz, and religious leaders of Christians, called Pastor. Besides, this research also uses documentation study method, in which the sources are taken from articles, and literature study method, in which the sources are taken from Bible, Qur’an, and Tax Regulations. The result of this research indicates that the biggest factor affecting Christian and Muslim taxpayers to be more obedient in paying alms or tithe than in paying taxes, as their obligation of the Indonesianpeople, is due to the allocation. The allocation of alms or tithe is considered more transparent than that of taxes.
The effect of earnings persistence on company performance in manufacturing companies listed on the Indonesia Stock Exchange 2004-2010 Ahmar, Numala
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.282

Abstract

Good earnings quality reflects a good condition of the company, in which the persistence of earnings is sustainable profits, or for a long period. This study aims to empirically examine the effect of earning persistence on the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The variable used is earnings persistence as an independent variable, and the dependent variable is the company performance measured by Tobin’s Q as a measure of company’s market performance and ROA as a measure of company’s operational performance. The research also uses control variable: Growth and Size. The samples are manufacturing companies listed on IDX for seven years in 2004-2010. Statistical test used is quantitative research by using One Way ANOVA (The Analysis of Variance), and cross tab to descriptive analysis. The main statistical test in this research is using multiple linearregressions. The result of this study shows that there is an effect of earning persistence on the company performance as measured by using both ROA and Tobin’s Q. It also shows that there is a significant effect of earnings persistence on the company performance as measured by using ROA and Tobin’s Q. Yet, controlled variable with regression equation of earning persistence toward ROA and Tobin’s Q, Growth and Size significantly have no effect on the company performance.
The effect of real earnings management through operating cash flow approach on company performance Agus Irwandi, Soni
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.283

Abstract

Earnings management through real activities is a numbers game with the profits made through the activities associated with operational activities. In this study, real earnings management with operating cash flow approach using proxies on firm performance indicators Return on Assets (ROA) and Tobin's Q. The sample used in this study is a manufacturing company using the sample selection criteria. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on the company's performance indicators Tobin's Q.

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