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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 INFLUENCE OF MANAGERIAL OWNERSHIP TOWARD THE VALUE OF FIRM WITH THE FINANCING DECISION AS AN INTERVENING VARIABLE Ikaprasetyawati Nur Lillahirani; Erida Herlina
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.v3i01.209

Abstract

Every company has the same goal that is to maximize the value of the company and thewealth of its shareholders. Due to the different interests between the shareholders and themanagement, there is always conflict in the company. Share ownerships by the companymanagement is believed to be able to unite the interest between the shareholders and themanager, therefore at the end, it results in the company performance in achieving companygoals. Funding decision is a structure that has to be implemented by the management correctlyso that the value of the company can increase. This research uses 130 manufacturecompanies that listed on Indonesian Stock Exchange by the year of 2010. The method tochoose the samples is done by using purposive sampling method and path analysis method.The result of this research show that: 1) managerial ownership effect directly the companyvalue, 2) funding decision does not affect the company value, 3) managerial ownership effectthe company value with funding decision as its intervening variable and it is approved thatfunding decision is used to find the effect of managerial ownership on the company value.
The effect of gender, public accounting firm size, and company size on audit fee Brian Fitra Herlano; Amelia Zulfani
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.v9i1.1683

Abstract

An audit fee is the cost received by the auditor after completing his audit services. This fee is issued by a company who employ an auditor to increase management supervision, the quality of the company’s financial statements, and management independence. This study discusses several independent variables that have been used in previous studies, such as gender, the size of the Public Accounting Firm, and the size of the client’s company. This study aimed to determine the effect of gender, the size of the Public Accounting Firm, and the size of the client’s company on the audit fees in companies listed on the Stock Exchange in 2015-2016. This study uses a quantitative approach with a sample of 46 companies. The selection of samples in this study is conducted using a purposive sampling method. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX). The analysis of the study is conducted using multiple linear regression analysis. The results of the study show that the size of the Public Accounting Firm and the size of the client’s company have an effect on the audit fee, while gender has no effect on the audit fees in companies listed on the Indonesia Stock Exchange ((IDX) in 2015-2016.
Cost of quality control to improve production cost efficiency and sales productivity (Case study on companies in Sidoarjo) Achmad Daeng GS; Mahjudin .; Eka Tupiana
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.v4i02.327

Abstract

Companies require producing quality products at competitive prices. As a result, they should have an edge or more value than their competitors. This study aims to determine the optimal cost of quality control to be able to improve cost efficiency and productivity in the company. This study is using a qualitative approach. This case study is using interviews with managers and employees of the accounting firms to get information and documents. It shows that the companies have not yet reported the costof quality; neither did they set standards for the cost of quality. Beside they did not analyze the reports relating to the cost of quality. The companies expected to report the cost of quality in particular, apart from reports of production costs. In charge of quality control, the company expected to set the standard for the cost of quality that should be removed. Control over the cost of quality also should be accompanied by an increase in sales. Analysis on the cost of quality cost should be done so at the expense of quality control can improve cost efficiency and productivity of the Company.
Whistleblowing and fraud in digital era Santi Widhiyanti; Yustrida Bernawati
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.v10i2.2011

Abstract

This article discusses whistleblowing and fraud in the digital era in Indonesia using a literature study. Digital whistleblowing allows someone to reveal a number of information accompanied by photos/ videos through social media/ other online sources. This information is investigated further to find out if there is fraud after checking the truth, because there is a possibility that the information is inaccurate. The absence of a checking process and confirmation of its truth causes inaccurate information. The case that occurred in one of the SOEs in Indonesia initially emerged from a tweet on a Twitter account which was finally able to uncover the alleged fraud in terms of abuse of office. This is an example of the role of technology in digital whistleblowing and fraud. Digital technology can detect if there is a change in the softcopy file through the recorded digital footprint and then submit it to the authorities so that they can track the identification of previous users related to the possibility of document leakage. Artificial Neural Network (ANN) which is part of artificial intelligence (AI) technology can be used to detect fraud. ANN is a system that is able to process complex amounts of data through pattern recognition. There has been much discussion about the use of information technology in Indonesia, but the use of ANN has not been much discussed.
The accounting students perception towards accounting professions Setiawan Budi Ramadhan; Gunasti Hudiwinarsih
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.v5i2.648

Abstract

This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants, management accountants, educator accountants, government accountants and ac-counting services office. It also analyzed their options for the accounting profession by considering the salary factor, professional training factors, professional recognition factor, factor of social values, work environment factors and consideration of the labor market. The data were collected using questionnaires directly distributed to them while they were still taking the courses of Accounting Seminar and Research Metho-dology with a sample of 117 respondents. The data were analyzed using descriptive analysis and methods of Crosstab. The results showed that there is a relationship be-tween age and choice of profession to the subject, and between the genders of choices of profession. Then the main factors considered by the students in the choice of account-ing profession is a factor of professional training, namely training before work, profes-sional recognition is an opportunity to thrive, salary and other salaries, labor market of career path length, work environment, namely pressure of work, and social values and the opportunity to interact with others.
Macroeconomic indicators and corporate financial ratios in predicting financial distress Dian Oktarina
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.v7i2.1383

Abstract

In 2015, the performance of the textile and garment industry declined by 4.79% due to the global economic crisis which caused the textile and garment industry to experience a continuous deficit. This is a sign that the company is experiencing financial distress. Such a condition could have been recognized early if the financial statements and macroeconomic conditions had been carefully analyzed. The purpose of this study is to determine the macroeconomic indicators and financial ratios of companies in predict-ing financial distress. Data sampling in this research was taken from textile and gar-ment industry sector companies listed on the Indonesian Stock Exchange (IDX). Ma-croeconomic indicators used are lending rate, consumer price index, IDX Composite, inflation, and IDR/USD exchange rate. The financial ratios used are debt equity ratio, total asset turnover ratio, current ratio, quick ratio, working capital ratio, net income to total assets ratio, and cash ratio. This research uses logistic regression analysis. The results indicate that current ratio and quick ratio can be used to predict financial dis-tress. The next research can use other sector companies or all sector companies listed on the Indonesia Stock Exchange (IDX).
Disclosure of corporate social responsibility (CSR) and the impact on mining companies Charina Garis Suryani
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.v3i02.200

Abstract

Today, financial condition cannot guarantee completely the value of the company inorder to grow continuously. Corporate sustainability will is secured if the companiespay attention to the social and environmental dimensions. With an increasingly criticalsocietal change and being able to exercise social control, they can raise a newawareness of the importance of Corporate Social Responsibility (CSR). Mining industryhas to know that there is appositive correlation between the implementation of CSRand increased appreciation for the international and domestic industry. They have tounderstand that the implementation of CSR not only regard merely as a cost, but alsoa long-term investment for the company. This research aims to examine the effect ofprofitability, leverage, firm size and firm age on CSR disclosure by mining companies.The sample used is mining company listed on the Stock Exchange since 2009 until2011.The conclusion of the this study is leverage, firm size, and firm age have a significanteffect of CSR disclosure by companies but profitability havent significanteffect on CSR disclosure by the sample companies.
The effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as a moderating variable Devita Hendini Putri; nur'aini rokhmania
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.v8i2.1529

Abstract

The purpose of this study is to find out the effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as moderating variable. Total sample used in this study is 47 companies listed in the LQ45 Index in Indonesia Stock Exchange (IDX) during the period February 2014 - January 2017. The study period was 2013-2016. Data analysis technique used in this study is descriptive statistical analysis, ordinary least square analysis, and moderated regression analysis. The results of this study show that intellectual capital disclosure has an effect on the cost of equity capital. Components of intellectual capital disclosure, such as human capital, structural capital, and relational capital, have a significant effect on the cost of equity capital. But information asymmetry and firm size have no significant effect on the cost of equity capital. Managerial ownership, as moderating variable, cannot moderate the effect of intellectual capital disclosure, information asymmetry, and firm size on the cost of equity capital.
ANALISIS FAKTOR ATAS PENGAMBILAN KEPUTUSAN MAHASISWA UNTUK MEMILIH JURUSAN AKUNTANSI DI STIE PERBANAS SURABAYA Erlita Risnawati
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.v2i01.318

Abstract

In any organization, decision making is considered very crucial. Decision making should be based on the information that is considered important as well. This research attempts to analyze the decision-making factors such as the image, interests, collective decision, and the availability of employment in the accounting department towards the decision for choosing STIE Perbanas Surabaya. This study is also expected to provide some information as the input for all parties who are interested in this crucial problem. The sample used was taken from the students of accounting department in STIE Perbanas Surabaya batch 2011. The questionnaires were distributed to them and then 435 copies of them were analyzed by means firstly factor analysis. Based on the analysis, it was found that the factors such as image factors, interests, collective decision, and the availability of employment decisions were proved to have effects on the accounting majors in STIE Perbanas Surabaya. It was also found new variables namely service and facilities.
Fraud trend in the regional government of Central Sulawesi province Taufik Hidayat B. Tahawa; Nurhidayah Nurhidayah; Andi Ainil Mufidah Tanra; Riady Ibnu Khaldun
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.v10i1.1850

Abstract

This study aims to analyze the effect of the Government Internal Control System and organizational commitment on the fraud trend in Regional Apparatus Work Units (SKPD) of Central Sulawesi Province both simultaneously and partially. The study used 43 people as the respondents from each Regional Apparatus Work Unit (SKPD). The data were collected by using questionnaires and analyzed using with multiple linear regression analysis tools and the statistical program SPSS version 20.0. The results show that the implementation of the government internal control system and organizational commitment has a significant effect on fraud trend. Based on the results of the f-test (simultaneously), government internal control system and organizational commitment have a significant effect on fraud trend. For the results of  the t-test (partially),  government internal control system and organizational commitment have a significant effect  on fraud trend. Based on the results of this research, this study suggests and recommends that  the Central Sulawesi government increase their understanding of the importance of the implementation of the government internal control system that has been regulated in Law Number 60 of 2008, given the need for a solid foundation such as a control system to minimize the occurrence of various acts of fraud.

Page 8 of 57 | Total Record : 564

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