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INDONESIA
The Indonesian Accounting Review
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Arjuna Subject : -
Articles 564 Documents
Prediction of financial distress in foreign exchange banking firms using risk analysis, good corporate governance, earnings, and capital Ali Machsum Harahap
The Indonesian Accounting Review Vol 5, No 1 (2015): January - June 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.487

Abstract

The main role of a bank is to collect funds from those who have surplus funds and distribute them to those who have a shortage of funds with the purpose to make benefit from such activity. However, this activity would bring problem when the bank is underfunded or experiencing financial distress due to the customers inability to repay the funds. This study aims to test whether the ratio of non-performing loans (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), and Return on Assets (ROA), Net Interest Margin (NIM) and the Capital Adequacy Ratio (CAR) can be used to predict financial distress in Foreign Exchange Banking Firms in the period 2009-2012. The initial samples in this study are 35 Foreign Exchange Banks, but there are only 16 Foreign Exchange Banks that meet the criteria. The sampling technique used is purposive sampling method and the data used in this study is a secondary data by looking at the financial statements and the related statements of GCG of the Banks. The test equipment used to test the hypo-thesis is logistic regression. These results indicate that the ratio of ROA and NIM can be used to predict financial distress in Foreign Exchange Banks because ROA and NIM have significance value below 0.05 (5%). While the ratio of NPL, LDR, GCG and CAR cannot be used to predict financial distress in Foreign Exchange Banks because NPL, LDR, GCG, and CAR have significance value above 0.05 (5%).
Belief Adjustment Model Test in Investment Decision Making: Experimentation of short information Series Aulida Kholifatun Nisa
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.v7i1.943

Abstract

The aims of this study are examine the difference judgement given by investor using belief adjustment model to consider the pattern of presentation, the order of information and the tpye of information. This study using experimental design 2x2x2 mixed design, include: the pattern of presentation (Step by Step and End of Sequence), the order of information good news followed by bad news (++--) and bad news followed by good news (--++), and  the type of information (accounting and non accounting). The hypothesis in this study were tested  with Independence Sample T-test and Mann Whitney U. The participants were students STIE Perbanas Surabaya bachelor degree majoring in Accounting and Management who have knowlegde related to investment management and capital market or investment portfolio management and financial statements analysis. The result of this study showed that occurs recency effect while the pattern of information of Step by Step (SbS) and the type of information accounting and non accounting. This also occurs while the pattern of presentation of End of Sequence (EoS) and the type of acounting information occurs recency effect, wheares there was no order effect on the type of non accounting information.
PERLAKUAN AKUNTANSI TABUNGAN HAJI PADA BANK MEGA SYARIAH DI SURABAYA Ika Wahyuningsih; Nur Suci IMM
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.v2i02.99

Abstract

This research aims to provide information about the management of savings hajj on syariahbanking and provides a description of the accounting treatments 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 Megas 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.
The influence of profitability, size, and growth on the capital structure in consumer goods companies Yovilanda Anggraeni Puspitasari; Diah Ekaningtias
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.v7i2.1603

Abstract

Capital structure is a very important element needed by companies to conduct the com-panies’ operational activities. Companies must determine whether to use internal funds first or external funds to finance investment in getting an optimal capital structure. The purpose of this study is to examine the influence of the variables of profitability, size and growth on the capital structure in consumer goods companies. Multiple regression anal-ysis is used to analyze the data in this study. Data analysis is conducted on consumer goods companies listed on the Indonesia Stock Exchange period 2012-2016. Based on the analysis, it is found that profitability, size, and growth have an effect on capital structure in consumer goods companies listed on the Indonesia Stock Exchange 2012-2016.
The effect of board of commissioners, audit committee, and stock ownership concentration on audit report lag of banking companies in Indonesia Stock Exchange Ganang Setiawan; Joicenda Nahumury
The Indonesian Accounting Review Vol 4, No 1 (2014): TIAR - January2014
Publisher : STIE Perbanas Surabaya

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.
The effect of risk disclosure on the cost of equity capital and firm value (An empirical study of manufacturing companies listed on the Indonesia Stock Exchange period 2015-2017) Eka Sri Sumardani; Rr Sri Handayani
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.v9i2.1715

Abstract

This study examines the effect of corporate risk disclosure on cost of equity capital and firm value. It uses the ratio of market value to book value, the ratio of leverage, consumer price index, growth, firm size, independent audit committee, and net profit during the study period and net profit in the previous year as control variables. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2017. The sample was taken using a purposive sampling method, with the total sample of 99 companies. The data were analyzed using multiple regression analysis to test the hypothesis. The results indicate that corporate risk disclosure has a negative effect on the cost of equity capital but corporate risk disclosure has a positive effect on firm value.
IMPLEMENTING ROLE-PLAY LEARNING IN A BANK ACCOUNTING COURSE Nanang Shonhadji
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.v1i01.431

Abstract

This paper describes the implementation of Role-Play Learning (RPL) in a bank accounting course at Perbanas Business School. The purpose of this is to enhance students'understanding and learning ability. In this approach information about the individual students, their thoughts, emotions and body language are studied as part of the learning methodologt. The sample studied was made up of 210 students of the bank accounting course in the Perbanas Business School. They were required to use the bank accounting information system in all of their study assignments. The results show that this approach had instigated action-learning and the use of the bank accounting information system had helped students to complete all requirements of their assignments. In addition it was also observed that teacher-students interactions were increased while students'passivity and boredom significantly reduced, Importantly, it also highlights the importance of continuous teacher upgrading.
Analysis of organizational commitment in determining the success of Accounting Information Systems (AIS) in the banking sector Ita Salsalina Lingga
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.v11i1.1930

Abstract

This study aims to examine the effect of organizational commitment on the success of accounting information systems (AIS). The unit of analysis in this study was Regional Development Banks (Indonesian: Bank Pembangunan Daerah / BPD) throughout Indonesia. Data collected by using a questionnaire. The respondents were BPD employees as the AIS users. The total research sample used was 275, while the questionnaire return rate was 64% (176). The data were processed and analyzed using the Partial Least Square SEM method. The results proved that organizational commitment has no effect on the success of accounting information system. In general, BPD employees’ commitment to the organization is at the “adequate” level, which means that they are not fully committed to supporting the success of the accounting information system. The results of this study do not support the theory and results of previous studies which state that organizational commitment affects the success of the accounting information systems.
Exploring the courage of accounting students in disclosing fraud Oktaria Nysa Wardani; Indrawati Yuhertiana
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.v6i1.856

Abstract

This study aims to explore the courage of accounting students to become a whistleb-lower. The paradigm of this study is qualitative interpretive. The research site is at University of Pembangunan Nasional “Veteran” Jawa Timur, with 4 accounting students selected as the informants. The results show that the accounting students have a low level of courage. In addition to individual’s intention and courage, there is no support from the environment, or the so-called negative subjective norms. This spontaneously causes a negative perception on whistle-blowing, thus reducing people's motivation to take action. The informants consider that there are still more important things to do than to perform whistle blowing. National defense philosophy, nationalism and religiosity need to be implemented in the learning process. It requires the support of the entire academic community related to the values of honesty and ethics, especially from the role models of lecturers and college leaders.
PERAN DANA PINJAMAN DARI LEMBAGA PERBANKAN BAGI KELANGSUNGAN USAHA PEDAGANG PASAR TRADISIONAL BALONGPANGGANG-GRESIK Listianah Listianah; Nurul Hasanah Uswati Dewi
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.v2i02.89

Abstract

Activities in the rural economy is still dominated by small businesses with the main actorsare the farmers, agricultural laborers, merchants, and home industries. They are generallystill faced with the classic problem of the limited capital available, including market tradersBalongpanggang. Balongpanggang market has become the economic center of Balongpanggangcommunity, so this condition attracted the banking institutions to provide loan funds tothe merchant market. The purpose of this study is to determine the role of loan funds in bankinginstitutions for merchant business continuity. In this research, interviews and observationsare conducted to obtain the required data. The results of this study indicate that thebanking institution has an important role for market traders Balongpanggang, especiallyloans given by banks.

Page 7 of 57 | Total Record : 564


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