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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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Accountants? perceptions regarding to business and profession ethics (A study on the alumnus of STIE Perbanas Surabaya) Dewi Setyorini; Nurul Hasanah Uswati Dewi
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.v5i1.493

Abstract

This study is aimed to determine the differences in the perception of the accounting student alumnus of STIE Perbanas Surabaya regarding the ethics of business and profession based on gender. The type of data used is primary data using question-naires. The sampling technique is using non-probability samples based on purposive sampling technique. The number of samples processed is 85 respondents from the accounting student alumnus of STIE Perbanas Surabaya. The statistical analysis tool is the Mann Whitney Test using SPSS version 16.0. The first hypothesis of this study can be concluded that there are differences in the perceptions of the account-ing student alumnus regarding the ethics of business and accountant profession based on gender. The second hypothesis indicates that there is no difference in the perception of the accounting student alumnus regarding the ethics of business and accountant profession based on gender, which has a significance level under 0.05 or 5 percent.
Mitigation of order-effects on investment decision making Auravita Astania; Luciana Spica Almilia
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.v6i2.678

Abstract

This study attests the belief-adjustment model to examine whether there are differences in investment decision making between the participants who obtain good news fol-lowed by bad news and those who obtain bad news followed by good news on the in-formation pattern which is processed based on end-of-sequence and long series infor-mation. The experiment design in this study is the pattern of presentation 1x1x2 end-of-Sequence, a long series information and directions of evidence (good news followed by bad news and bad news followed by good news). The research hypotheses were tested using Mann Whitney test. The variables used in this research are investment decision, pattern of presentation in end-of-sequence, length of the series of information, and order of evidence. The participants involved in this research are 47 students (ba-chelor program) of STIE Perbanas Surabaya majoring in Accounting and Manage-ment who are taking or have taken courses of Financial Statement Analysis and/or Investment Management and Capital Markets. The results show that there is no sig-nificant difference in the judgment between the participants who obtain good news followed by bad news and those who obtain bad news followed by good news. In addi-tion, there is no order-effect occurring in investment decision making.
The implementation of forensic accounting and investigative audit in the BPKP of East Nusa Tenggara Province Afdil Galang Pamungkas; Daniel Sugama Stephanus
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.v8i1.1307

Abstract

This study aims to explore and analyze (1) the effect of the implementation of forensic accounting on fraud prevention; (2) the effect of the implementation of forensic accounting on fraud detection; and (3) the effect of the implementation of investigative audit on fraud disclosure in regional fi nancial management. The research method used in this study is descriptive qualitative method that examines some information derived from informants through in-depth interview. The results of the research analysis show that there are some problems or weaknesses in the implementation of forensic accounting, such as uneven SPIP maturity level, employees of agencies that are resistant to FCP implementation, the implementation of SIMDA that is not maximal, the absence of EDP laboratories in the BPKP of East Nusa Tenggara, and discrepancies in budget estimates on the implementationof the probity audit. In addition, there are weaknesses in the implementation of investigative audits, where fraud disclosure in the BPKP is based solely on request.
The effect of IFRS implementation on earnings quality and corporate value (an empirical study on go public manufacturing companies) Gunasti Hudiwinarsih
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.v4i01.285

Abstract

IFRS Implementation on Earnings Quality and Corporate Value needs to be paid attention. This is due to the fact that in the era of globalization, the companies require an international accounting system that can be applied internationally in every country, or a necessary harmonization of international accounting standard in order to produce comparable financial information, ease in conducting competitive analysis and good relationship with customers, suppliers, investors, and creditors. The purpose of this research is to obtain empirical evidence on the effect of IFRS implementation on earnings quality and corporate value. The samples used are manufacturing companies listed on the Indonesia Stock Exchange, during the period of one year before the implementationof IFRS and one year after the implementation of IFRS. The results ofthis study indicate that there are differences in earnings quality and corporate value, either after or before the implementation of IFRS. IFRS can provide quality reporting and better business environment.
Analysis of determinants of financial and non-financial aspects for the fund adequacy ratio (FAR) at pension fund institutions Dwi Asih Surjandari; Dewi Anggraeni; Yulianto Yulianto; Maria Wrightia Religiosa
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.v9i2.1839

Abstract

The aim of this study is to analyze the determinants of Fund Adequacy Ratio (FAR) at Pension Fund Institutions listed in Indonesia Financial Services Authority (OJK) period 2013 - 2016. The determinants of financial aspect are proxied by financial ratio and the determinants of non-financial aspect are proxied by firm size. Sampling is done using purposive sampling method and the analysis used is SPSS version 2.0. The results of this study show that in financial aspect there are only 2 variables (the ratio of working capital / total asset and the ratio of retained earnings / total assets) that have a significant effect on FAR, while the other 4 variables consisting of the ratio of cash / total asset, the ratio of total debt / total revenue, the ratio of short-term debt / equity, and the ratio of current asset / short-term debt have no effect on FAR. In non-financial aspect, firm size also has no effect on FAR. However, all variables simultaneously have a significant effect on FAR.
FAKTOR? FAKTOR YANG MEMPENGARUHI MINAT MENGIKUTI PROGRAM PENDIDIKAN BREVET PAJAK DI STIE PERBANAS SURABAYA Bayu Sarjono
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.v1i01.428

Abstract

Tax certification of Education Progam is estabilishedby STIE Perbanas Surabaya in theform of training for university students or external party. At this moment, the demand for a tax occountant or tax consultant keeps on increasing, moreover when the there is Law No.28 Year 2007 about Taxation General Stipulation. This condition has the effect of effortperformed by DJP in order to increase state revenue. Universities are expected producethe graduates with enough knowledge and skill of taxation. Tax certification training isexpected to support the graduates' competency. This research tries to find out what factorsthose influence university students to be interested in joining the tax ceitification program atSTIE Perbanas Surabaya. This research is quantitative research using multiple regressiontest. The respondents in this research consist of all members of tax certificationof Level Iand Level II. The data were collected by spreading direct questionnaires and performingFocus Group Discussion. The result of statistic test shows that only economic motivationvariable has significant infiuence towards the interest to join tax certification program.They explain that they join the tax certification program in order to get ligal document thatcan be used to apply for a job and also because they think that they don iow any intentionto become tax accountont or tax consultant.
Political connections: a literature review approach Fajar Kristanto Gautama Putra; Iman Harymawan
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.v11i1.2327

Abstract

The aim of this study was to highlight the key finding of corporate politicalconnections research. This study used 61 previous studies related tocorporate political connections to develop a structured literature review. Itwas found that most studies were conducted in developing countries as theyprovided a unique institutional setting for conduct political connectionsresearch. In addition, a political connection is used as independentvariables and the previous studies focuses on three related topics, whichare corporate performance, corporate action, and loan and special rights.Literature review study become more important nowadays, as the numberof empirical quantitative research amount has been increased lately. Thisanalysis also has research and practical implementation for researcher,practitioners, and regulators.
ICU auditors‟ understanding of achieving good university governance Arisona Ahmad; Ali Djamhuri; Ari Kamayanti
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.v6i2.605

Abstract

This study aims to determine the Internal Control Unit (ICU) auditors’ under-standing in achieving Good University Governance (GUG) at Jember University (UNEJ). This study uses interpretive phenomenology. Method of data collection is conducted by interviewing the ICU auditors of UNEJ. The research findings indi-cate that the ICU auditors’ understanding in carrying out their function is com-pliant with the ICU charter. Through in-depth interview with informants, it is found noesis, in which the informants’ understanding is not only through the know-ledge and implementation of the existing rules, but also through cultural practices of "mutual support". For Jember University, the ICU plays a critical role in achiev-ing GUG by fixing the governance of the work unit related to non-academic fields that include finance, human resources, goods and services procurement, and public asset management.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA Rosmawati Endang Indriyani; Supriyati Supriyati
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.v2i02.95

Abstract

The purpose of the research is determining the factors that influence audit report lag inmanufacturing companies in Indonesia and Malaysia from 2009 to 2010. Factors are firmsize, profitability, corporate income and debt to equity ratio. The data used were obtainedfrom Indonesia and Malaysia Stock Exchange. This study used purposive sampling methods.Analysis methods used descriptive analysis, the assumptions of classical test (such as normality,multicolinearity, autocorrelation and heterocedasticity) and multiple linear regressions.The results of multiple linear regression show that audit report lag in Indonesia andMalaysia simultaneously influenced by firm size, profitability, corporate income and debt toequity ratio, audit report lag in Indonesia partially influenced by firm size and debt to equityratio, and in Malaysia audit report lag partially influenced by firm size.
FACTORS AFFECTING WILLINGNESS TO PAY TAXES ON INDIVIDUAL TAXPAYERS AT PRATAMA SURABAYA TEGALSARI TAX OFFICE Hariyadi Setyonugroho; Bayu Sardjono
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.v3i01.214

Abstract

Tax is one of the countrys largest revenues and it also constitutes a form of self-reliance infinancing the construction of a nation. The willingness of taxpayers in tax payments is importantin tax collection. Therefore, when there is a lack of willingness to pay taxes, it will result inthe indirect taxes which can be felt by the taxpayers. It is because the public have never knownthe existing concrete reward of money spent for paying the tax. This research uses several hypothesesto determine the effects of the variables in this study. The samples are individual taxpayerswho are listed on Pratama Surabaya Tegalsari Tax Office and have a Taxpayer IdentificationNumber as well as making payment on the Pratama Surabaya Tegalsari Tax Office.Linear regression analysis is used to test the research hypotheses. The result shows that theawareness of paying taxes has no effect on the willingness to pay taxes, while the knowledgeand understanding of tax rules, a good perception of the effectiveness of the taxation system,and service quality affects the willingness to pay taxes.

Page 9 of 57 | Total Record : 564

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