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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 630 Documents
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Survival Analysis: The Impact of Key Factors on Financial Distress and Longevity of Real Estate Firms Listed on the Indonesia Stock Exchange Sri Dwi Ari Ambarwati; Slamet Trisno Haryono; Ida Ayu Fatmayuni; Gunawan Nusanto; Agus Sukarno
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4917

Abstract

This study uses a quantitative approach to examine the factors influencing financial distress among companies in the Property Sector listed on the Indonesia Stock Exchange (IDX) from 2014 to 2023. The research focuses on four key financial ratios: Return on Equity (ROE), Current Ratio (CR), Debt to Assets Ratio (DTA), and Total Assets Turnover (TATO), with inflation included as a moderating variable. A purposive sampling method was used to select 36 companies for the study. Survival analysis was conducted using STATA software to analyzed the data. The results reveal that ROE has a significant negative effect on financial distress, indicating that higher ROE reduces the likelihood of financial distress. In contrast, CR has a significant positive effect, suggesting that a higher current ratio is associated with increased financial distress. DTA and TATO were found to have no significant impact on financial distress. Additionally, inflation was found to moderate the relationship between ROE and financial distress, worsening financial distress when ROE is poorly managed. However, inflation does not significantly affect CR, DTA, or TATO. These findings emphasize the importance of efficient financial management, particularly concerning ROE, and the role of inflation in influencing financial distress.
Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis Ida Kristiana; Nabila Syaharani Selima; Doddy Setiawan
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5021

Abstract

Financial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation. Utilizing theoretical frameworks, such as the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon, this study aims to explore various studies examining the factors contributing to financial fraud in Indonesia. This qualitative study uses the Charting the Field method to analyze 69 articles published in SINTA 2 and Scopus-indexed journals between 2016 and 2024. The results indicate inconsistencies in research findings due to methodological limitations, the use of incompatible dependent variables, and unrepresentative proxies for independent variables. There are gaps in author collaboration and thematic focus. Furthermore, some studies still focus on separate theoretical models. This study is expected to contribute to the accounting literature and serve as a reference for more innovative and contextually relevant further research.
Formulating an Accounting Education Objectives Concept: Based on The Sluku-Sluku Bathok Song Binti Shofiatul Jannah; Alvien Gunawan; Titik Agus Setiyaningsih; Ni Made Intan Priliandani
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5115

Abstract

This study is motivated by indicating that accounting is vulnerable to using only rational reason. The dominance of rational reason in accounting education is inseparable from the agency theory taught by accounting educators. Therefore, this study aims to build a concept of accounting education objectives based on the “sluku-sluku bathok” song. This study uses Fairclough's (1992) discourse analysis, which includes text analysis, discursive practices, and social practices. The text analysis stage identifies the lyrics of the "sluku-sluku bathok" song. The discursive practice stage is to interpret the "sluku-sluku bathok" song. The social practice stage is to explore how this song reflects the values ​​of Javanese society. As a result, the objectives of accounting education are complete with values. First, accounting education is a process of seeking actual knowledge. Second, accounting education balances dhikr and thought. Third, accounting education is about gaining pleasure in the world and the hereafter. The "pleasure” in question is the true pleasure of meeting God in the hereafter. The results of this study open up a new path in accounting education, with the hope of producing accounting professionals who not only have technical competence but are also strong in character building and can balance worldly and spiritual aspects.
Business, Management, and Accounting Research Recommendation Damara Ardelia Kusuma Wardani; Fritzy Vasya Anandiva; Iman Harymawan; I Wayan Kartana; Mohammad Nasih
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5127

Abstract

This study explores the development of business, management, and accounting research in Indonesia, focusing on publications indexed in SINTA (Science and Technology Index) from 2010 to 2023. Using a Systematic Literature Review (SLR) method, this research examines the patterns of publication growth, challenges, and opportunities faced by Indonesian academics and institutions in business, management, and accounting. The paper proposes the development of a Business Management Accounting Research Ranking (BMARR) platform to systematize and provide easy access to relevant publications. The findings show a significant increase in publications until 2022, but a decline occurred in 2023, indicating potential challenges such as stricter journal selection processes and academic incentives. This study also highlights the dominance of analytical methods in research, while experimental research remains less prevalent. The implications of this research are crucial for academic institutions and researchers to enhance the visibility, impact, and quality of research in the fields of business, management, and accounting in Indonesia. Further efforts are recommended to foster collaboration between academia and institutions and improve the standards of SINTA-indexed journals so that they compete on a global level.  
Front Matter Vol 15 No 1 2025 Editorial Board
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5319

Abstract

The Effect of Life Cycle Assessment on Performance Sustainability: The Moderating Roles of Bioaccounting and Smart Environmental Ade Manggala Hardianto; Yuli Novitasari; Widianingsih Widyaningsih; Mutiara Sherly Amanah
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5485

Abstract

The growing urgency to achieve long-term performance sustainability amidst dynamic environmental challenges presents a significant problem for modern organizations, particularly when life cycle management and ecological accountability are not optimally integrated. This study aims to analyze the effect of life cycle factors on performance sustainability while evaluating the dual moderating roles of bioaccounting and smart environmental  in strengthening strategic responses to environmental and operational pressures. A quantitative approach was employed using survey data from corporate respondents, and the analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique to test indicator validity and structural relationships across variables. The findings indicate that life cycle significantly influences performance sustainability, and both bioaccounting and smart environmental  function as effective moderators that enhance the alignment between corporate strategies and ecological responsibility.  The implications of this research emphasize the importance of sustainability-oriented accounting innovation and environmentally intelligent decision-making as foundations for competitive advantage, regulatory compliance, and long-term value creation.
Crisis Response Patterns in Indonesian Philanthropy: How Religious Obligation Creates Revenue Resilience During the Covid-19 Pandemic Dedy Hermawan; Mohammad Ali Fikri; Endar Pituringsih
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5530

Abstract

This study analyzes differential crisis response patterns between religious and non-religious philanthropic organizations in Indonesia during the COVID-19 pandemic. Employing a longitudinal quantitative approach with panel data from 10 philanthropic organizations registered with the Indonesian Philanthropy Association from 2015-2024, we calculated annual revenue growth rates yielding 90 observations (45 per group). Mann-Whitney U Test results showed no statistically significant difference in average growth rates (U = 992.500; p = 0.872; r = 0.017). However, critical findings emerged from descriptive and temporal analyses: religious organizations maintained positive growth during the pandemic peak (8.78% in 2020; 5.41% in 2021) while non-religious organizations experienced contraction (-4.01% in 2021). Religious organizations demonstrated substantially lower volatility (SD = 18.57%) compared to non-religious counterparts (SD = 69.51%), indicating superior revenue predictability. Post-pandemic inverse correlation patterns (2022-2024) revealed qualitatively distinct recovery trajectories. Integrating Resource Dependence Theory and Institutional Theory, we argue that normative-religious funding bases (ZISWAF: Zakat, Infaq, Sadaqah, Waqf) create unique revenue stabilization mechanisms through obligatory giving structures and religious institutional legitimacy. These findings challenge conventional assumptions about revenue diversification and stability, demonstrating that funding source concentration can enhance resilience when grounded in normative-religious obligations. The study contributes theoretical nuance to organizational resource dependence literature and provides practical implications for philanthropic sector resilience strategies in crisis contexts.
Do not bite off more than you can chew; Examining Managerial Overconfidence and Financial Reporting Quality in Southeast Asian Countries Agustina Adna Fidelianti; Albertus Henri Listyanto Nugroho
The Indonesian Accounting Review Forthcoming Articles
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar..5607

Abstract

This study investigates the effect of managerial overconfidence on the decline in financial reporting quality (FRQ). Managerial overconfidence is a psychological bias that affects future company performance, leading to irrational expectations and decision-making. Therefore, managers manage earnings and make financial reporting not represent the situation. This study highlights the gap in the behavioral literature by examining the cognitive biases of managers in developing countries that are full of uncertainty regarding the company’s future strategic decision-making. This study employs a purposive sampling method, focusing on a sample of manufacturing companies from developing Southeast Asian countries, with a 10-year observation period from 2011 to 2021. The total sample comprises 6,800 company observations, with data collected from the Bureau Van Dijk and Refinitiv Thomson Reuters databases. This study employs ordinary least squares (OLS) regression to test all hypotheses. These findings show that in developing countries, managers tend to exhibit opportunistic behavior by accepting the attribution of past financial results without rational thinking. This study contributes to the broader behavioral accounting literature by examining managerial psychological biases that influence future-oriented judgments and financial reporting quality in developing countries and highlighting the importance of behavioral factors in strategic decision-making.
The Nexus between Good Corporate Governance, Internal Control, and Fraud Prevention: A Systematic Literature Review Sri Suartini; Nanu Hasanuh; Hari Sulistiyo; Solihin Sidik; Novy Trianthy Noegraha
The Indonesian Accounting Review Forthcoming Articles
Publisher : Universitas Hayam Wuruk Perbanas

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

Abstract

Fraud remains a persistent global threat, causing trillions of dollars in economic losses annually. This study systematically reviews and meta-analyzes the nexus between good corporate governance (GCG), internal control (IC), and fraud prevention. Following PRISMA 2020 guidelines, a comprehensive search across nine academic databases initially identified 1,000 records. After removing duplicates and executing a rigorous multi-stage screening based on strict inclusion criteria, 283 empirical studies (2016–2025) were retained for systematic review, with 212 studies providing sufficient effect size parameters for a quantitative random-effects meta-analysis. The results reveal that IC exerts a stronger direct effect on fraud prevention (pooled β = 0.48, 95% CI [0.43, 0.53]) than GCG (pooled β = 0.36, 95% CI [0.31, 0.41]). Crucially, GCG significantly moderates the IC–fraud relationship (β interaction = 0.21, 95% CI [0.15, 0.27]) across 62 explicit studies, confirming complementarity theory. Grounded in contingency theory, subgroup analysis proves that contextual factors heavily condition these mechanisms; the banking sector exhibits the most robust governance safeguards, whereas political interference weakens GCG impacts within public sector organizations. This study proposes a cohesive contingency model of governance effectiveness, offering precise, context-specific frameworks for regulators and practitioners.
Growth and Efficiency Trade-Offs: How Brand Strength Optimizes Indonesian F&B Profitability Ricky; Hengky Leon; Okevanrianus Putra Hernat; Irwin; Dedy Haryadi
The Indonesian Accounting Review Forthcoming Articles
Publisher : Universitas Hayam Wuruk Perbanas

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

Abstract

This study examines the determinants of the outlet profitability index (OPI) in Indonesia's food and beverage (F&B) industry by investigating whether business expansion remains the primary driver of outlet profitability. Using a quantitative causal design, the study analyzes secondary data from food and beverage companies listed on the Indonesia Stock Exchange (IDX) through multiple regression and moderated regression analysis (MRA). The results show that operational cost inefficiency and raw material waste have significant negative effects on outlet profitability index, whereas outlet expansion does not significantly affect the outlet profitability index, indicating that business growth does not necessarily improve financial performance. In addition, brand strength does not directly influence outlet profitability but weakens the adverse effect of operational cost inefficiency on outlet profitability. These findings suggest that sustainable outlet profitability depends more on operational discipline and effective resource management than on expansion strategies alone. This study contributes to the literature by proposing an integrated profitability framework that positions operational discipline as the key determinant of sustainable outlet profitability and brand strength as a contingency-based strategic asset.

Page 63 of 63 | Total Record : 630

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