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The Indonesian Accounting Review
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Articles 229 Documents
ANALISIS PERBEDAAN KUALITAS LABA DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH ADANYA KOMITE PADA BANK-BANK GO PUBLIC DI INDONESIA Widjaja, Fendi Permana; El Maghviroh, Rovila
The Indonesian Accounting Review Vol 1, No 02 (2011): TIAR - July 2011
Publisher : The Indonesian Accounting Review

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.14414/40

Abstract

Quality of earnings and firm value are the factors found to be interesting for the researchrecently. This study aims to determine differences in earnings quality and firm value beforeand after the committee audit. It is initially motivated by the different research resultsconducted y previous researchers. Yet, up to now, there isn’t any research that examinessuch factors in the banking industries by comparing the time series. In this research,earnings quality is measured using changes in total accruals and the ratio of quality ofincome, while the company’s value is measured using price to book value and Tobin’s Q.The samples are publicly traded banks in Indonesia, with the total of 12 companies. Thesample is taken by means of purposive sampling method. The period observed in this study isthree years before and after the audit. The result of the calculation of earnings quality(changes TA and the ratio of quality of income) and corporate value (price to book value andTobin’s Q) showed little effect of audit committee on earnings quality and company valuewhich is indicated by statistical test that there isn’t difference of quality earnings and valueof companies before and after the committee audit. This shows that within three years of thecommittee audit cannot perform their duties optimally
PANDANGAN PEMILIK BADAN USAHA ISLAM TERHADAP AKUNTABILITAS DAN MORALITAS Permatasari, Nurhidayah Chairany; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol 1, No 02 (2011): TIAR - July 2011
Publisher : The Indonesian Accounting Review

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.14414/41

Abstract

In this accounting, it is aimed at providing economic information that is used as one basis fordecision making. Many academics and practitioners tend to ignore that accounting is also amedia for accountability. It is shown from the widespread practice of earnings managementin various economic entities. Islamic accounting is considered a new discourse in the scienceof stating the consistency of accounting for accounting purposes as a media ofaccountability. Such condition enables this researcher to conduct research in deep analysison the view of the owner of a Islamic business entity for the aspects of accountability andmorality. This research is a qualitative research using phenomenological approach which isto examine the awareness of ones perspective about things. This study used a simplequalitative analysis of the process of data reduction, data display, and conclusion drawing.Views of the owner of a business entity towards accountability and morality of Islam are fair.It is also the fact that they do not regard the abuse of trust and responsibility is a naturalthing. It is assumed that accountability and morality are important and they should beimplemented. With a view from the respondents, it is believed that Islamic accounting isproved to be a suitable alternative for solving the problem of accountability and morality ofconventional accounting
EKSPLORASI STRUKTUR KEPEMILIKAN SAHAM PUBLIK DI INDONESIA TAHUN 2004 - 2008 Shinta, Nendy Pramita; Ahmar, Nurmala
The Indonesian Accounting Review Vol 1, No 02 (2011): TIAR - July 2011
Publisher : The Indonesian Accounting Review

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.14414/42

Abstract

It is assumed that the ownership structure reflects the proportion of right principal (owner).The purpose of this study is to explore the structure of shareholding companies listed inIndonesia Stock Exchange (ISE) during 2004 and 2008. Ownership structures are classifiedinto five ownership structures of managerial ownership, institutional ownership, individualownership, public ownership and government ownership. This study explores and analyzesthe five classifications of ownership structure, namely managerial ownership, institutionalownership, individual ownership, public ownership, and government ownership in publiccompanies listed in the Indonesian Capital Market Directory (ICMD). In 2004, there were330 public companies, in 2005 there were 339 public companies, in 2006 there were 343public companies, in 2007, 393 companies, and in 2008’ 397 public companies. Testing andanalysis used in this research is descriptive ANOVA test device, using the analyticalapproach and method of content interpretative analysis.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA (BEI) DAN SINGAPURA (SGX) Wibowo, Hendra Agus; Pujiati, Diyah
The Indonesian Accounting Review Vol 1, No 02 (2011): TIAR - July 2011
Publisher : The Indonesian Accounting Review

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.14414/43

Abstract

Financial ratio analysis is considered important in recent years. This paper raises theproblem by questioning whether the financial ratio analysis can be used to predict thechange in profit in Real Estate and Property Companies registered in the BEI and SGX. It isalso requested whether there are differences in financial ratio analysis to predict changes inprofit in Real Estate and Property companies between BEI and SGX. The purpose of thisstudy to provide empirical evidence concerning the effect of financial ratio analysis forpredicting changes in income and whether there are differences in financial ratio analysis inpredicting changes that affect company profits on real estate and property in BEI and SGX.To test the hypothesis in this study, the research uses Multiple Linear Regression Method andChow Test with a significance level of 0.05. it can be generalized that the current ratio andprofit margin have a significant effect in predicting earnings changes in real estate andproperty companies in BEI. Turnover of total assets and profit margins have a significanteffect in predicting earnings changes in real estate and property companies in SGX. And, thechow test can be concluded that there are differences that affect the financial ratio analysisin predicting earnings changes in real estate and property companies in BEI and SGX
PERAN DANA PINJAMAN DARI LEMBAGA PERBANKAN BAGI KELANGSUNGAN USAHA PEDAGANG PASAR TRADISIONAL BALONGPANGGANG-GRESIK Listianah, Listianah; Uswati Dewi, Nurul Hasanah
The Indonesian Accounting Review Vol 2, No 02 (2012): TIAR - July 2012
Publisher : The Indonesian Accounting Review

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.14414/89

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.
INVESTIGASI EMPAT FAKTOR KONTINGENSI SEBAGAI VARIABEL MODERATING TERHADAP PARTISIPASI PEMAKAI DAN KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI Kusumastuti, Meirina Cherta; Iwandi, Soni Agus
The Indonesian Accounting Review Vol 2, No 02 (2012): TIAR - July 2012
Publisher : The Indonesian Accounting Review

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.14414/90

Abstract

User participation in information system development is an important factor affecting thesuccess of a system. User satisfaction is one of the successful developments of informationsystems. This study aims to provide empirical evidence about the effect of user participationon user satisfaction in the development of information systems and prove that the complexityof the task, system complexity, user influence and user-developer communicationmoderate the influence of user participation on user satisfaction in information systemsdevelopment. Sampling technique used judgment sampling. The samples were staffs whowere involved in the development of information systems at the national bank in the regionof Surabaya and consisting of 75 respondents. The method that used in this study was asimple linear regression to test the effect of participation in the use of user satisfaction ininformation systems development, while the absolute value of the difference test to examinethe effect of moderating variables. The results showed that the participation of users significantlyaffect user satisfaction in information systems development, the influence of usersand complexity of the task moderate the influence of user participation on user satisfactionin information system development, system complexity and user-developer communicationmoderate the influence of user participation on user satisfaction in development of informationsystems.
FAKTOR–FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN MELALUI INTERNET (INTERNET FINANCIAL REPORTING) PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Prasetya, Mellisa; Irwandi, Soni Agus
The Indonesian Accounting Review Vol 2, No 02 (2012): TIAR - July 2012
Publisher : The Indonesian Accounting Review

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.14414/91

Abstract

The internet development is increasing to disseminate financial information that’s usuallycalled Internet Financial Reporting (IFR). The purpose of this study was to examine of factorsthat affect financial reporting of the manufacturing industry on the Indonesian StockExchange. IFR helps enterprises to disseminate financial information faster and to reducecost such as printing and mailing annual reports. This study used test of normality and multiplelinier regression analysis for developing the hypothesis framework. The surveys findingsshow that factor of firm size influence the internet financial reporting. Many enterprises presentonly product and service advertising. However, other factors such as profitability, liquidity,leverage, and listing age do not explain the company choice to use IFR.
HUBUNGAN KEADILAN ORGANISASIONAL DAN KECURANGAN PEGAWAI DENGAN MODERATING KUALITAS PENGENDALIAN INTERNAL Puspitadewi, Paramita; Irwandi, Soni Agus
The Indonesian Accounting Review Vol 2, No 02 (2012): TIAR - July 2012
Publisher : The Indonesian Accounting Review

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.14414/93

Abstract

This study aims to test the moderating effect of internal quality control procedures on therelationship between perceptions of organizational justice and employee fraud. This researchalso aims to test the effects of five organizational factors, namely: environmental ethics, internalaudit activity, the risk management training, communication and information, andmonitoring on the quality of internal control procedures (ICP). This study was conductedusing the survey method of internal auditor of Universitas Surabaya, Universitas KristenPetra, Universitas Airlangga, STIE Perbanas Surabaya, and Universitas Widya Mandala.There were two developed models in this study. The first model test was using linier regressionanalysis and the second model was using residual test. The results showed that the firstmodel reveals that the environmental ethics affect the quality of internal control proceduresbut has a negative coefficient, internal audit activity and monitoring affect the quality of internalcontrol procedures but has a positive coefficient. And risk management training andcommunication and information not affect the quality of internal control procedures. In thesecond model suggests that reveals that the quality of ICP has a moderating effect on the relationshipbetween perceptions of organizational justice and employee fraud.
ANALISIS ALOKASI DANA CORPORATE SOCIAL RESPONSIBILITY SERTA PELAPORAN SUSTAINABILITY REPORT BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI G3) DI PT. PEMBANGKITAN JAWA BALI Maygarindra, Putranti Budi; El Maghviroh, Rovila
The Indonesian Accounting Review Vol 2, No 02 (2012): TIAR - July 2012
Publisher : The Indonesian Accounting Review

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.14414/94

Abstract

This study tries to analyze for allocation of Corporate Social Responsibility’s funds and reportingof sustainability report according to Global Reporting Initiative (GRI G3) at PT.Pembangkitan Jawa Bali (PJB). This study used interview and observation to obtain the requireddata for analysis. From the results of the analysis CSR budget of PT. PembangkitanJawa Bali (PJB) can be concluded that there are areas of education, social & economiccommunity, health, environment & security and public order. In each of these fields, a divisionof CSR budget each 25% of the total budget. From the results of the analysis of researchon CSR activities carried out, can be seen that the education budget which absorbed 20.29%,social & community economic absorbed 28.5%, 23.24% absorbed health, environment &security and public order 28.08 %. While the results of analysis of sustainability report accordingto Global Reporting Initiative (GRI G3), the company did not disclose some of theitems on each standard in detail in the sustainability report, but the whole aspect was reportedin outline and PT. Pembangkitan Jawa Bali (PJB) is not according to Global ReportingInitiative (GRI G3) in reporting sustainability report.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA Indriyani, Rosmawati Endang; Supriyati, Supriyati
The Indonesian Accounting Review Vol 2, No 02 (2012): TIAR - July 2012
Publisher : The Indonesian Accounting Review

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.14414/95

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.

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