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The Indonesian Accounting Review
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192
Articles
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP TINGKAT KONSERVATISME AKUNTANSI PADA INDUSTRI PERBANKAN

Affianti, Dianita, Supriyati, Supriyati

The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

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Abstract

This study aimed to examine the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level. The population use in this study are all banking industry companies listed on the stock exchange (BEI) 2008-2015 who report good ccorporate governance completely. The sampling technique use in this research is purposive sampling. There are 18 companies that qualified as sample. Data analysis method used is multiple linier regression analysis using SPSS 23 program for windows, where the significance level use was 0.05. The result show that good corporate governance and firm size have no significant effect on accounting conservatism level. Meanwhile, leverage and profitability have significant effect on accounting conservatism level.

Indikator Makroekonomi dan Rasio Keuangan Perusahaan dalam Memprediksi Financial Distress

Oktarina, Dian

The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

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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 which is a sign that the company is experiencing financial distress. This condition can be recognized early if the financial statements and macroeconomic conditions are carefully analyzed. The purpose of this study is to determine the macroeconomic indicators and financial ratios of companies in predicting financial distress. Data sampling in this article be taken from textile and garment industry which listed in Indonesian Stock Exchange. Macroeconomic indicators used are lending rate, consumer price index, JCI, inflation, and exchange rate IDR / USD. The financial ratios used are debt equity ratio, total asset turnover ratio, current ratio, quick ratio, working capital ratio, and net income to total assets ratio, and cash ratio. This research used logistic regression analysis. The results indicate that the current ratio and quick ratio can be used to predict financial distress. The next research can use other sector or using all sectors company listed on the Indonesia Stock Exchange.

The Influence of Information Asymmetry on Earnings Management With Good Corporate Governance (GCG) as the Moderating variable

Harahap, Hartika Prawidaningrum

The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

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Abstract

The purpose of this study is to test and find the influence of information asymmetry on earnings management with good corporate governance as moderating variable in banking sector companies listed on the Indonesia Stock Exchange (IDX)) in 20102014. Earnings management variable was measured using the approach of Beaver and Engel (1996), information asymmetry variable was measured using the approach of bid-ask spread, and good corporate governance (GCG) variable was measured using GCG self-assessment. The research type used was quantitative research using secondary data. The population in this study was all banking sector companies listed on the IDX in 2010-2014. The number of samples was 15 banking companies taken from the total of 41 banking companies. Sampling technique was conducted using documentation. Methods of analysis used in this study were simple linear regression analysis and moderated regression analysis. The results of this study show that information asymmetry has a significant influence on earnings management, and GCG moderates the influence of information asymmetry on earnings management.

The Effect of Company Size, Accounting Firm Size, Solvency, Auditor Switching, and Audit Opinion on Audit Delay

Putra, Vicky Anggel, Wilopo, Romanus

The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

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Abstract

This research aims to examine the effect of company characteristics, consisting of company size, solvency, on audit delay in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). In addition, this research also adds three variables, i.e. accounting firm size, auditor switching and audit opinion, that are considered having an effect on audit delay,. The sample used in this research is all property and real estate sector companies listed on IDX in 2011-2015. Sampling is conducted using purposive sampling technique, with the final sample consisting of as many as 40 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) 2011-2015. Logistic regression analysis is used to test hypotheses by explaining the relationship between the variables in this research. The results of this study show that the variables of company size, accounting firm size, solvency, and audit opinion do not have effect on audit delay, while the variable of auditor switching has a significant effect on audit delay

The influence of tax, tunneling incentive, and bonus mechanisms on transfer pricing decision in manufacturing companies

Indriaswari, Yasfiana Nuril, Nita, Riski Aprillia

The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

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Abstract

Transfer pricing is a way conducted by a multinational company to do tax avoidance. Concentrated ownership structure makes the majority shareholders tend to perform a tunneling incentive that could harm minority shareholders. Companies that set bonus mechanism based on the profits will make the management or the board of directors tend to conduct profit manipulation. The aim of this research is to analyze the influence of tax, tunneling incentive and bonus mechanism on transfer pricing decision taken by manufacturing companies listed on the Indonesia Stock Exchange. The sample used on this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 totaling 69 companies taken using purposive sampling method. The analysis technique used in this study is analysis binary logistic regression. The result of this study shows that tax and tunneling incentive have significantly influence on transfer pricing, while bonus mechanism does not have significant influence on transfer pricing

The Role of Trust as an Informal Mechanism in the Management Control System of Performance Effectiveness

Yandra, Fachmi Pachlevi

The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

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Abstract

Performance is a variable explaining the effectiveness of internal control systems that managed based on management accounting information and functions. There are some aspects of behavior that remain unexplained in understanding the effectiveness of the performance of organizations and individuals affected by the data and accounting functions. In addition, social mechanisms such as culture, honesty, group identification and trust play an important role in mitigating agency problems. This study aims to investigate what and how the role of trust in organizational performance is. It develops and tests a conceptual relation model between trust and performance through organizational commitment and job satisfaction. It also examines contextual factors in the form of cognitive orientation of the conceptual model that has been built. The data were collected by using questionnaire-based survey method for the employees based on the criteria of having direct supervisors and directly responsible for them, and a minimum work period of one year. They were analyzed using SEM PLS. It shows that organizational commitment mediates the positive relationship between trust and job satisfaction. The positive relationship between trust and performance is mediated by organizational commitment and job satisfaction. It also shows that cognitive orientation influences the relationship between job satisfaction and performance. This study contributes to the management accounting literature, that is, a conceptual relationship model of trust to performance in the realm of empirical research

Antecedents of CSR Disclosure in Manufacturing Companies in Indonesia

Sopacua, Ivana Oktarina

The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

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Abstract

The objectives of this study are; firstly, to examine the effect of profitability on Corporate Social Responsibility (CSR) disclosure; secondly, to examine the effect of leverage on CSR disclosure; thirdly, to examine the effect of company size on CSR disclosure; fourth, to find out whether the effect of leverage on CSR disclosure will be more significant with the inclusion of the variable of majority ownership as moderating variable; fifth, to find out whether the effect of profitability on CSR disclosure will be more significant with the inclusion of the variable of majority ownership as moderating variable. The sample was taken using a purposive sampling technique with 50 manufacturing companies during the period 2011- 2012 which fulfilled the required criteria as the research sample. They were analyzed moderation regression analysis approach. It shows that, first, profitability has positive effect on CSR disclosure; second, leverage has no effect on CSR disclosure; third, company size has an effect on CSR disclosure; fourth, majority ownership moderates the effect of leverage on CSR disclosure; fifth, majority ownership does not moderate the effect of profitability on CSR disclosure. Some limitations stated in this study are expected to be used as references for the improvement of similar studies in the near future. 

An Investigation of the Theory of Planned Behavior and the Role of Tax Amnesty in Tax Compliance

Novianti, Agnes Findia, Uswati Dewi, Nurul Hasanah

The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

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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 Testing of Belief-Adjustment Model and Framing Effect on Non-Professional Investor’s Investment Decision-Making

Hanafi, Taufan

The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

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Abstract

This study aims to find out the effect of belief-adjustment model and framing effect on non-professional investor’s investment decision making. The designs of experiment used in  this study are the presentation pattern of 2x2x2, disclosure pattern (step-by-step and end-of-sequence), disclosure evidence of information order (good news followed by bad news and  bad news followed by good news), and framing effect (framing condition according to the information and framing condition with the reversed information). The research hypotheses in this study are tested using parametric test. The dependent variable used in this study is investment decision making, while, the independent variables used in this study are belief-adjustment model and framing effect. The number of participants involved in this study is 80 undergraduate students of STIE Perbanas Surabaya majoring in Accounting or Management. The results indicate that there are significant differences in decision making and recency effect occurs between the investors who receive good news followed by bad news and the investors who receive bad news followed by good news in the step-by-step disclosure pattern with framing condition according to the information. The results of this study also show that primacy effect occurs between the investors who receive good news followed by bad news and the investors who receive bad news followed by good news in the step-by-step disclosure pattern with framing condition in reversed information.

Uji Teori : Pecking Order, Trade-Off Dan Market Timing Pada Struktur Modal Perusahaan Perbankan Go Public Di Indonesia

Africa, Laely Aghe

The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

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Abstract

Capital structure has effect in the short and long term, which is funding given by bank doesn’t apart from the availability of the third parties’ saving, current account, and deposits. Third parties’ funding should be balance with the funds disbursed by the company. Therefore, company policy is important in how to manage funding compositions. The objective of this research is to analyze capital structure theory, which is Pecking Order Theory, Trade-Off Theory and Market Timing Theory. Pecking Order Theory variable consists of financing deficit, long term debt, and total debt. Trade-Off Theory variable represented by tangible asset, growth, size, profitability, total debt and long term debt.  Market Timing Theory variable consists of equity finance weighted average of market to book ratio and leverage ratio. Sample of this research is 100 listed bank data from 2011 to 2015. Multiple linier regression used to analyze the data. The result of this study is Trade-Off and Market Timing Theory can be implemented by the company in terms of determine the capital structure. This research implication is to enhance management choices, especially in how to set capital structure of the company.