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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 564 Documents
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The effect of institutional ownership, managerial ownership, free cash flow, firm size and corporate growth on debt policy Laili Ayu Safitri; Putri Wulanditya
The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.958

Abstract

Debt policy is a decision made by a company to obtain funds from outside parties to meet the operational needs of the company. Recent economic development encourages compa-nies to continue to expand their business in order to survive and gain better corporate value. To develop the business, a company needs more funds. And when the funds are not enough, the company will perform debt policy. However, debt policy can be risky and therefore the company should carry out operational activities effectively in order to avoid the risks. This study aims to determine the effect of institutional ownership, managerial ownership, profitability, free cash flow, firm size and corporate growth on debt policy. The data used in this study are secondary data, that is, the financial reports of mining sector companies listed on the Indonesia Stock Exchange 2011-2015. The research is using purposive sampling method consisting of 59 data. Analysis techniques used in this study are classical assumptions and multiple regression analysis. The results show that institutional ownership and profitability have negative effect on debt policy, and free cash flow has positive effect on debt policy, while, managerial ownership, firm size, and corpo-rate growth have no effect on debt policy. The implication of this study is for investors to notice that the debt policy taken by mining companies is influenced by the number of shares owned by the institution, return on equity, and the amount of free cash flow.
The effect of earnings smoothness on manufacturing companys performance Riani Yandiarti
The Indonesian Accounting Review Vol 3, No 2 (2013): TIAR - July 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.204

Abstract

The purpose of this study is to determine empirically the effect of earnings smoothnesson companys performance. The companys performance used in this study is based ontwo indicators of the company's operational performance (ROA) and market performance(Tobin's Q). In addition to earnings smoothness as the independent variable andcompanys performance as the dependent variable, this study also uses the controlvariable leverage and size. The sample used in this study based on the criteria of samplingas many as 96 manufacturing companies listed in Indonesia Stock Exchangeduring the years of 2005-2010 so that the number of data samples 576. According toanova F test in linear regression show that models of regression can be used to predictthe company's operational performance and market performance. While the results ofthe anova t test in linear regression show that earnings smoothness significantly affectthe market performance. However, earnings smoothness does not significant affect thecompany's operational performance. Control variables are leverage and size resultsshow the opposite of the independent variable smoothness profit, that significantlyinfluence the company's operational performance (ROA) but not significantly withmarket performance (Tobin's Q).
Analysis of the effect of fraud triangle dimensions, selfefficacy, and religiosity on academic fraud in accounting students Irene Nia Melati; R Wilopo; Indah Hapsari
The Indonesian Accounting Review Vol 8, No 2 (2018): July - December 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1536

Abstract

Academic fraud is a bad habit done by students, particularly the college students. This bad habit includes cheating, opening the answer key during the test, or involving teamwork on individual homework. This academic fraud occurs because of several factors. This research aims to analyze the factors that influence academic fraud consisting of fraud triangle dimensions (pressure, opportunity, and rationalization), self-efficacy, and religiosity. Respondents of this research are the accounting students at STIE Perbanas, Surabaya. Respondents were collected using convenience sampling method. This research is a quantitative research conducted using a multiple regression analysis. The results of this research show that the variables of pressure and rationalization have an effect on academic fraud, while the variables of opportunity, self-efficacy, and religiosity have no effect on academic fraud.
PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG GO PUBLIC DI BEI Rina Moestika Setyaningrum; Aprillia Yunita Sari
The Indonesian Accounting Review Vol 1, No 2 (2011): TIAR - July 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.322

Abstract

The increasing business development has created the higher economic growth so that it can also affect the degree of competition in the business world. For that reason, there have been some efforts conducted by the business policy makers such as business people and investors to develop their business optimally. They also intend to make their business more effective and efficient not to mention by the manufacturing companies that have been going public. This paper attempts to prove empirically the effect of information asymmetry and the size of companies towards profit management. The financial statements by the food and beverages in manufacturing companies listed at Indonesia Stock Exchange (ISE) are used as the population. They are in the period between 2005 and 2008 with eleven companies. Purposive sampling is used for gathering the data and linear regression is also used for data analysis. It is concluded that the information asymmetry contributes to the profit management approximated by discretionary accruals. In addition, the size of the companies contributes to the lowering profit management approximated by discretionary accruals as well
The effect of company size, company growth, earnings growth, and capital structure on earnings response coefficient Ratih Tri Indah Sari; Nuraini Rokhmania
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1773

Abstract

Profit & Loss Statement becomes a consideration for investors in making stock transactions. Earnings response coefficient shows the attitude of an investor’s transaction in profit expectancy before or after the publication of the company’s financial statement. The purpose of this study is to examine factors that affect earnings response coefficient. The object of this research is consumer goods manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017. The independent variables used are company size, company growth, earnings growth, and capital structure, while the dependent variable used is earnings response coefficient. The sampling technique used in this research is purposive sampling. Data analysis is done using multiple regression analysis. The results of this study show that earnings growth has a positive effect on earnings response coefficient, but firm size, firm growth, and capital structure have no effect on earnings response coefficient.
The effect of free cash flow and ownership structure on dividend payout ratio in manufacturing companies in Indonesia Afandi Suhartono
The Indonesian Accounting Review Vol 5, No 2 (2015): July - December 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.643

Abstract

Dividend policy is used to determine the amount of net profit after tax that will be distributed to shareholders and the amount of equity in the net income that will be used to finance the company's investment. Optimal dividend policy is a dividend policy that creates a balance between current dividends and growth in the future to maximize the company's stock price. The purpose of this study is to analyze the effect of Free Cash Flow (FCF) and Ownership Structure, consisting of Institutional Own-ership, Family Ownership and Foreign Ownership, on Dividend Payout Ratio (DPR) in manufacturing companies listed on the Indonesia Stock Exchange in 2011-2013. The research methodology used is descriptive analysis method and statistical analysis method. The data used is secondary data consisting of 173 research data used as the sample. Hypothesis testing is done by using multiple linear regression analysis. The results of regression analysis show that free cash flow, family ownership and foreign ownership have positive effect on dividend payout ratio, while institutional ownership does not have negative effect on dividend payout ratio.
An Investigation of the Theory of Planned Behavior and the Role of Tax Amnesty in Tax Compliance Agnes Findia Novianti; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.961

Abstract

The individual taxpayers’ low awareness has become the main problem of developing countries in tax aspect. Thus, this study aimed to examine the determinant factors of tax noncompliance using Ajzen’s (1991) Theory of Planned Behavior as a theoretical framework. Specifically, Tax Amnesty is added to the theory’s constructs: attitude, subjective norms, and perceived behavioral control. Tax Amnesty is expected to be a moderating influence. The population of this study is individual taxpayer in KPP Pratama Sukomanunggal. Based on convenience sampling method, the number of sample in this study are 145 samples. The data was analyzed using Structural Equation Modeling (SEM) with SmartPLS.3.0 and SPSS 21. The results indicated that first, attitude and subjective norms are significantly influence behavioral intention except perceived behavioral control. Second, the model including Tax Amnesty provides a significant influence of tax noncompliance in two constructs; attitude and subjective norms. However, the interaction effect of perceived behavioral control does not appear significantly.
The Effect of Financial Ratio and Firm Size on Stock Return in Property and Real Estate Companies Listed on the Indonesia Stock Exchange Nurhaida Hafni Dian S
The Indonesian Accounting Review Vol 8, No 1 (2018): January - June 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1633

Abstract

This research aims to fi nd out the effect of fi nancial ratios and fi rm size on stock return. The object of this research is property and real estate companies listed on the Indonesia Stock Exchange 2012-2016. The independent variables used in this study are fi nancial ratios, consisting of liquidity, profi tability, activity and leverage, and fi rm size, while the dependent variable is stock return. The sampling technique is conducted using purposive sampling method. Data analysis method used is multiple linear regression analysis. The results of this study show that leverage has a signifi cant effect on stock return, but liquidity, profi tability, activity but fi rm size has no effect on stock return.
ANALISIS MANFAAT INFORMASI AKUNTANSI PADA UKM DI WILAYAH TANGGULANGIN Andreas Failian; Pepie Diptyana
The Indonesian Accounting Review Vol 2, No 1 (2012): TIAR - January 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.313

Abstract

It has been the fact that the main objective of a business is to get profit as much as possible and so does the business of small and medium enterprises (SMEs). Besides that, the business should be able to reduce unemployment in a country. This study tries to determine the benefits of accounting information for small and medium businesses. It is a qualitative and ethnography type. The qualitative data were derived from internal data sources, using three methods, namely observation, interviews, and documentation. The analytical techniques was used is to compare the theory with the results of interviews on the informants of five persons, in which they were the owner and managers of SMEs. Their average monthly income is 10 million rupiahs. The benefits of accounting information is a source of data to control the performance of SMEs and for consideration for decisions, in which accounting information is used for internal party SMEs and not for external parties SMEs. Barriers faced by SME owners and managers are on the knowledge and ability in applying accounting in SMEs, so these should be taken seriously into account in accounting so that they can understand about accounting.
The Effect of R&D intensity, intellectual capital and managerial ability on firm’s performance with political connection as a moderating variable Intansari Dewiruna; Bambang Subroto; Imam Subekti
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1909

Abstract

This study aims to examine and analyze the effect of Research and Development (R&D) intensity, intellectual capital, and managerial ability on firm’s performance both directly and indirectly moderated by political connection. This study uses manufacturing sector firms listed on the Indonesia Stock Exchange which were selected using a purposive sampling method, with a total of 119 data observations (2013 - 2017) and using a quantitative approach. This study uses multiple linear regression analysis and hierarchical regression analysis. The results of the study prove empirically that the firm’s performance can be improved by increasing the intensity of R&D and intellectual capital. The existence of political connections can strengthen the influence of the relationship of R&D intensity on a firm’s performance. The firm’s performance is not related to managerial ability and political connection cannot strengthen or weaken the influence of intellectual capital on managerial performance and ability.

Page 6 of 57 | Total Record : 564

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