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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 564 Documents
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The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences Dody Hapsoro; Ratna Dwi Sulistyarini
The Indonesian Accounting Review Vol 9, No 2 (2019): July - December 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1730

Abstract

This study examines the effect of profitability and liquidity on CSR disclosure and its implication on economic consequences. This study was driven by the inconsistency of the results of previous studies in testing the factors that influence the CSR disclosure. This study used the CSR disclosure to measure Corporate Social Responsibility disclosure index (CSRDI) based on the index of the Global Reporting Initiatives G4 Guideline (GRI G4). The results show that profitability has a significant and positive effect on CSR disclosure, while liquidity does not affect CSR disclosure. Furthermore, CSR disclosure has a negative effect on the bid-ask spread, CSR disclosure has a positive effect on trading volume, while CSR disclosure doesn't affect stock price volatility. This study impklies as the following;: companies that have high profitability should have strong commitment to disclose corporate social responsibility because it can help reduce information asymmetry.
STUDI KEPATUHAN WAJIB PAJAK DARI ASPEK PENGETAHUAI\, PERSEPSI, DAN SISTEM ADMINISTRASI Devi Tri Asih; Kautsar Riza Salman
The Indonesian Accounting Review Vol 1, No 1 (2011): TIAR - January 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.432

Abstract

The low level of tax compliance and tax reform in tax administration system are considered the two important issues. This importonce has become the background of this research. This research is expected to be able to answer what factors can affect the level of tax compliance. The variables used in this study include: lorcwledge of tax, the perception of 'fiscus" and tax administration system implementation. This research is quantitative research that examines empirically the relationship among the voriables, .9., knowledge about taxes, the perception of 'fiscus" and the implementation of modern tax administration system of tax compliance. The sample in this study as taxpayers arefrom the companies registered in the KPP Gubeng. The selection of respondents was done by using the "convenience sampling". Thefinal conclusions from this research are (1) lcnowledge of tac effect on tac compliance; (2) the perception of "ftscus" does not infiuence the tax compliance, and (3) The implementation of modern tax administration affect tax compliance. Results are expected to provide inputsfor the Directorate General of Taxes that they shouldfocus more on their efforts to improve the tax lvtowledge and tax administration system.
Does economic growth moderate the effect of fundamental values on the stock return of Indonesian infrastructure companies? Dody Hapsoro; Al-iefan Kharismawan Syahriar
The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2160

Abstract

In recent years, issues of infrastructure development and economic growth have become very popular topics during President Jokowi’s administration. Infrastructure development is expected to have an impact on economic growth. The purpose of this study was to examine the effect of fundamental values on the stock returns of infrastructure companies listed on the Indonesia Stock Exchange in 2015-2017 with economic growth as a moderating variable. This research uses a purposive sampling technique. The analytical method used is partial least squares with WarpPLS software version 6.0. the results show that EPS has a positive effect on stock returns while DER, PER, and NPM do not affect stock returns. Furthermore, it also indicates that economic growth does not moderate the effect of EPS and DER on stock returns. However, the results of the study prove that economic growth can moderate the effect of PER and NPM on stock returns. This research implies that government policy that sets priorities for infrastructure development needs to be supported because it is proven that the government policy has a positive effect on the profits and stock returns of infrastructure companies.
The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District) Mohammad Fachrizal; Lalu Suparman; Animah .
The Indonesian Accounting Review Vol 6, No 2 (2016): July - December 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.609

Abstract

This study aimed to examine effects of three intervening variable directly and indirectly, that are job relevant information, budget goal commitment, and job satisfaction on relationship between budgetary participation and apparatus performance. The inconsistencies of the previous research of the effect of the budgetary participation on the performance become the motivation of the present research. The present research is a survey in which data were collected using a questionnaire distributed to the SKPD Structural Officials of consisting of Echelon II, Echelon III and Echelon IV at the Regional Government of West Lombok Regency. The populations are 673 persons structural officials of Echelon II, Echelon III and Echelon IV. Respondents was selected by purposive sampling method in which officers involved in the budgeting process, of the 122 distributed questionnaires, all questionnaires were returned. The analysis method was variant-based SEM using SmartPLS Version 2.0 M3. The instruments have been examined for its validity and reliability. The results show that the budgetary participation has influence with the apparatus performance but not significant, the budgetary participation has significant effect on job relevant information, job relevant information has significant effect on the apparatus performance, budgetary participation has significant effect on budget goal commitment, budget goal commitment has significant effect on the apparatus performance, budgetary participation has significant effect on job satisfaction, and job satisfaction has significant effect on the apparatus performance. The research could prove the budgetary participation has correlation with the apparatus performance through job relevant information, budget goal commitment, and job satisfaction. The implication of this research that the increased performance of the apparatus can be done by increasing the budgetary participation through job relevant information, budget goal commitment, and job satisfaction.
ANALISIS ALOKASI DANA CORPORATE SOCIAL RESPONSIBILITY SERTA PELAPORAN SUSTAINABILITY REPORT BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI G3) DI PT. PEMBANGKITAN JAWA BALI Putranti Budi Maygarindra; Rovila El Maghviroh
The Indonesian Accounting Review Vol 2, No 2 (2012): TIAR - July 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.94

Abstract

This study tries to analyze for allocation of Corporate Social Responsibilitys funds and reportingof sustainability report according to Global Reporting Initiative (GRI G3) at PT.Pembangkitan Jawa Bali (PJB). This study used interview and observation to obtain the requireddata for analysis. From the results of the analysis CSR budget of PT. PembangkitanJawa Bali (PJB) can be concluded that there are areas of education, social & economiccommunity, health, environment & security and public order. In each of these fields, a divisionof CSR budget each 25% of the total budget. From the results of the analysis of researchon CSR activities carried out, can be seen that the education budget which absorbed 20.29%,social & community economic absorbed 28.5%, 23.24% absorbed health, environment &security and public order 28.08 %. While the results of analysis of sustainability report accordingto Global Reporting Initiative (GRI G3), the company did not disclose some of theitems on each standard in detail in the sustainability report, but the whole aspect was reportedin outline and PT. Pembangkitan Jawa Bali (PJB) is not according to Global ReportingInitiative (GRI G3) in reporting sustainability report.
THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION Marthlin Novten van Harling; Supriyati Supriyati; Djuwari Djuwari
The Indonesian Accounting Review Vol 3, No 1 (2013): TIAR - January 2013
Publisher : STIE Perbanas Surabaya

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.
The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange Ardhia Prameswari Regita Cahyani; Carolyn Lukita Sembiring
The Indonesian Accounting Review Vol 9, No 1 (2019): January - June 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1703

Abstract

Investment is a delay in consumption now to be allocated to productive assets which are expected to generate profits in the future, which is called stocks return.  Mining company in Indonesia is an attractive sector to invest in stocks because from a geographical perspective, Indonesia is an archipelago structure that contains mining products. There are risks that will be experienced by investors when investing, namely systematic risk and unsystematic risk. Unsystematic risk can be avoided because related to management decisions. Knowing and analyzing the effect of debt policy, firm value, company size, investment cash flow on stock returns on mining companies listed on the Indonesian Stock Exchange. The statistical method used in this study is multiple regression analysis. The sample in this study is a mining company that has go public and published audited financial statements 2013-2017 with 84 data processed consisting of 28 companies each year. The results of hypothesis testing can be concluded that debt policy and firm value have significant effect on stock returns while firm size and investment cash flow does not have significant effect on stock returns. Investor will be interested in investing in companies with good financial performance rather than bad financial performance.
The effect of intellectual capital on stock price and company value in manufacturing companies listed in Indonesia Stock Exchange 2008-2012 with size and leverage as moderating variables Aprilina Suhermin
The Indonesian Accounting Review Vol 4, No 2 (2014): TIAR - July 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.331

Abstract

The intense competition in business world has prompted some companies to perform a variety of innovation in order to give the best value. Many companies have change the mindset of the management to knowledge-based business that becomes essential aspect in increasing the capital. The main purpose of this study is to examine the effect of intellectual capital on the stock price and the value of the company by doing moderation on the variables of size and leverage. Measurement of intellectual capital is using Value Added Intellectual Coefficient (VAIC). The stock price is measured based on the closing price and the company value is measured by using Tobins Q. The population of this study is the manufacturing companies listed on the Indonesia Stock Exchange. These results indicate that (1) intellectual capital can give a positive effect on the stock price (2) size and leverage are not moderating variables on the relationship between intellectual capital and stock price (3) intellectual capital does not have any effect on company value (4) size and leverage are not moderating variables on dealings with the value of the company's intellectual capital.
Divergence within IFRS adoption: the case of depreciation practices of listed banks in Bangladesh Mezbah Uddin Ahmed
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2064

Abstract

Comparability is one of the qualitative characteristics of financial statements that are prepared in compliance with the International Financial Reporting Standards (IFRS). The objective of this research is to identify whether this qualitative characteristic can be negated even when entities apply IFRS. In achieving the research objective, the depreciation policies adopted by the listed banks in Bangladesh are identified and compared with each other. This research finds that despite increasing effort by accounting standard setters and pressure groups to achieve IFRS-compliance and harmonization in accounting practices, non-compliance and divergence still exists. This research also finds that the divergence in depreciation practices can be of enough significance to negate comparability. The findings of this research expected to assist the international and national standard setters as well as the regulators in understanding the practical issues in implementing accounting standards and developing clearer IFRS implementation guidelines.
The effect of good corporate governance on earnings management in companies that perform IPO A.A. Putu Kendran Pramithasari; Gerianta Wirawan Yasa
The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.851

Abstract

Initial Public Offering (IPO) is one of the motivations of the occurrence of earnings management practices. Earnings management is done by a company to obtain a positive response from the market in order to increase the amount of funds. Good corporate go-vernance (GCG) is considered capable of minimizing the measures of earnings manage-ment because it has a goal to achieve a better and healthier company under the principles owned. This study aims to determine the effect of GCG on earnings management in companies that perform IPO. Samples are taken using purposive sampling method and are acquired as many as 31 companies, which are analyzed using multiple linear regres-sions. The result of this study indicates that management ownership, independent com-missioners, and audit committee have negative and significant relationship with earn-ings management, in which this result is consistent with the research hypothesis. Meanwhile, institutional ownership has positive and significant relationship with earn-ings management, in which this result is not consistent with the research hypothesis.

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