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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi The Indonesian Accounting Review Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Economics and Finance in Indonesia Jurnal Akuntansi dan Bisnis JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Ihtiyath : Jurnal Manajemen Keuangan Syariah Jurnal Layanan Masyarakat (Journal of Public Service) AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Economic and Finance in Indonesia
Iman Harymawan
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PERANAN GAYA KEPEMIMPTINAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN Sukmana, Purwo Hadi; Harymawan, Iman
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.763 KB) | DOI: 10.32505/ihtiyath.v2i1.686

Abstract

ABSTRACT The success of a leader can be seen from the ability of a leader to be the trigger he leads by creating conducive working conditions so as to increase progress and increase capacity which results in a positive influence on human resources led in running work in the direction of achieving organizational goals. This study uses moderating variables of management accounting systems, business strategies and environmental uncertainties that can encourage leadership styles for optimal managerial performance. This study uses hyphotheses testing study with a method of collecting data through questionnaires distributed to respondents managers at pharmaceutical distributors spread across Sidoarjo and Surabaya. This study resulted that leadership style had a significant effect on managerial performance, but for variable interactions (moderation) of business strategies, management accounting systems and environmental uncertainties did not provide a moderating effect on the relationship of leadership style to managerial performance. This is because pharmaceutical distributors are an agency that has an optimal business strategy and management accounting system. The environmental uncertainty of companies engaged in this sector also does not have a significant impact on the sustainability of the organization, because medical needs, whether medicine or medical devices, are a major need for the health unit and the Indonesian community, of course.Keywords: leadership style, business strategy, management accounting system, environmental uncertainty, managerial performance
Pengaruh Chief Financial Officer Berlatar Belakang Akuntan terhadap Audit Fee Wulandari, Desy; Harymawan, Iman
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i1.27997

Abstract

This study aims to examine the association between accountant Chief Financial Officer (CFO) and audit fee. This study also aims to examine whether accountant CFO affects audit fee when firms have high ratio of leverage, inventory and receivable, and cash. This study uses Ordinary Least Square Regression analysis model to test its hypothesis. The sample consists of 699 firm-year observations covering the period 2010 to 2017. The result shows that accountant CFO is not associated with audit fee, but when leverage is high, accountant CFO is negatively and significantly related to audit fee. This study also finds that accountant CFO doesn’t affect audit fee when inventory and receivable ratio is high, but it has significant negative effect on audit fee when firm has high ratio of cash. This study has implications as consideration in making decisions, regarding expertise and background of finance director related to audit fee when firms have high ratio of leverage and cash.
Board Independence, Nomination and Remuneration Committee, and Compensation in Indonesia Iman Harymawan, Puteri Alfarisa,
Jurnal Akuntansi Vol 25, No 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.723

Abstract

This article aims to examine the relationship between independent commissioners and nomination and remuneration committee (KNR) and their interaction with directors’ compensation using companies listed on the Indonesia Stock Exchange (BEI) and ordinary least square regression analysis technique. This study found that independent commissioners negatively associated with directors' compensation which showed that companies with a higher ratio of independent commissioners provide less directors' compensation due to optimal supervision of management’s opportunistic behavior. In contrast, KNR is positively associated with directors' compensation which means that companies with KNR provide greater compensation because, according to the "optimal contracting approach", the board is assumed to design compensation schemes to provide managers with efficient incentives to maximize shareholder value. Meanwhile, the interaction between the two variables is not associated with directors' compensation because of the negating effect which shows that companies with independent commissioners and KNR do not have a tendency for directors' compensation.
Factors that Determine the Market Value of Professional Football Players in Indonesia Adiwiyana, Hajar Iman; Harymawan, Iman
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.26079

Abstract

This study aims to identify the factors that determine the market value of professional football play- ers. The market value of soccer players is obtained from the official website www.transfermarkt.com which contains each professional soccer player’s prices in the transfer market. This study used 205 samples of professional football players in the Indonesian league in 2017. We analyzed this study using multiple linear regression and stepwise analysis with STATA 14 to see the factors that affect professional football players’ market value. The research results prove that age has a negative effect on the player’s market value, while assists, yellow cards, team status, and player status have a posi- tive impact on the player’s market value. On the other hand, goals, red cards, minutes played, and starting11 do not affect market value. Information about various factors that impact the market value of football players can support investment decisions in football club management. The results of this study add to the literature on human resource accounting studies, especially intangible as- sets. The character of football in Indonesia is classified as developing, even though most people are soccer fans, but it does not profit. There is no Indonesian football club that has taken the floor on the stock exchange, unlike in Europe. This study adds the variables Team Status and Player Status as a development of previous research. The determinants of market value can be used as additional information in the financial reporting of football clubs.
Do Reputable Companies Produce a High Quality of Financial Statements? Iman Harymawan; Dewi Nurillah
Asian Journal of Accounting Research Volume 2 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2017-02-02-B001

Abstract

The purpose of this study is to examine the relationship between corporate reputation and earnings quality. This study uses a sample of 1,092 firm year observations from 273 firm listed companies on the Indonesia Stock Exchange from 2013 to 2016, except for the financial industry. We uses a public measure, “100 Top Emiten” by Investor magazine, as a proxy for corporate reputation, while earnings quality is measured by calculating the absolute value of discretionary accrual. Growth of assets, firm size, leverage and profitability are used as control variables in this study. Multiple linear regression analysis is used to test the research hypothesis. The results of the regression in this study indicate that corporate reputation has a positive and significant relationship with earnings quality. This indicates that a reputable company will be encouraged to produce an earnings quality in an effort for the company to maintain investor confidence in the company, so that the company's image and reputation can be maintained. Earnings management in this study was calculated using cross-sectional method instead of time series method. Cross-sectional method is a method by comparing the financial data of a company with a company or other similar industries, whereas the time series method uses the comparison of financial data in a period with the previous period by analyzing what happens behind the trend figures on a company.
Pengaruh Board Monitoring Dengan Moderasi Political Connection Terhadap Audit Fee Iman Harymawan; Marcelina Sanjaya
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i1.721

Abstract

This study aims to determine the relationship between board monitoring and audit fees with political connections as a moderating variable. This study uses 1,117 observations covering companies listed on the Indonesia Stock Exchange in 2010-2018 except companies in the banking, financial sectors and companies that do not disclose audit fees in their report. This study uses multiple linear regression through STATA 14.0 software to test hypotheses. This study found that the board of commissioners monitoring and the board of directors monitoring have a significant positive relationship on audit fees, the existence of political connections in the company also gives a positive relationship on audit fees and strengthened the relationship between the board of commissioners monitoring and the board of directors monitoring on audit fees. This study is expected to inform stakeholders regarding board monitoring and political connections in audit fees paid by companies.
Pengaruh Audit Fee Stickiness Terhadap Kualitas Audit Ayudia Putri Aliffia Jannah; Iman Harymawan
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.093 KB) | DOI: 10.20961/jab.v21i1.557

Abstract

This study aims to obtain empirical evidence regarding the  association between Audit Fee Stickiness (which is divided into Upward and Downward stickiness) with Audit Quality. Audit fee stickiness is  measured by capturing  the percentage change in actual audit fees in reaction to a 1% increase or decrease in expected audit fees. Whereas audit quality is measured by discretionary accruals using the model of Modified Jones. 652 samples were selected from listed companies on the Indonesia Stock Exchange during 2014 – 2018. The research finding shows that audit fees are less sticky upward in Indonesia. Whereas less sticky upward of audit fees positively associated with audit quality and less sticky downward of audit fees were negatively associated with audit quality. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh kekakuan harga audit (Audit Fee Stickiness), yaitu Upward dan Downward stickiness terhadap Kualitas Audit. Audit fee stickiness diukur dengan perubahan prosentase actual audit fees sebagai reaksi terhadap kenaikan atau penurunan minimal 1% dari expected audit fees. Sedangkan untuk Kualitas Audit diukur menggunakan discretionary accruals model Modified Jones. Sebanyak 652 sampel dipilih dari perusahaan yang terdaftar di BEI selama tahun 2014 – 2018. Hasil penelitian menunjukkan bahwa audit fee di Indonesia cenderung untuk bersifat less sticky upward. Dengan hasil temuan yaitu terdapat pengaruh positif terhadap kualitas audit apabila kekakuan harga audit bersifat less sticky upward. Serta terdapat pengaruh negatif terhadap kualitas audit apabila kekakuan harga audit  bersifat less sticky downward.
MENGGALI NILAI, MAKNA, DAN MANFAAT PERKEMBANGAN SEJARAH PEMIKIRAN AKUNTANSI SYARIAH DI INDONESIA Tjiptohadi Sawarjuwono; Basuki Basuki; Iman Harymawan
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sejak munculnya bank syariah di Indonesia, perkembangan ilmu yang terkait dengan pemikiran syariah, termasuk akuntansi syariah (Islam), sangat maju. Namun demikian, proses sejarah perkembangan pemikiran akuntansi syariah belum terdokumentasikan secara ilmiah dengan baik. Demikian pula sejarah mengenai siapa pencetus ide akuntansi syariah di Indonesia belum dikenal. Padahal, proses perkembangan sejarah akuntansi, mulai dari konvensional ke syariah, adalah hasil perjuangan kaum intelektual muslim. Oleh karenanya, mengingat, mengenal dan menghormati pelaku sejarah adalah sangat penting. Penelitian ini bertujuan untuk mengungkap pencetus utama ide dan sejarah perkembangan akuntansi syariah di Indonesia. Proses penelitiannya menggunakan penelitian kualitatif dengan pendekatan kombinasi antara historis dan budaya. Dengan melakukan wawancara mendalam dan intesif dokumentasi, penelitian ini berupaya mengupas detil sejarah, kejadian, proses, dan perkembangan akuntansi syariah. Kemudian data yang ada ditriangulasi dan dinterpretasikan. Kesimpulannya, penelitian ini berhasil mengungkap pelaku awal sejarah akuntansi syariah, di antaranya adalah Achmad Baraba.Keywords: Akuntansi Syariah, Sejarah, Perkembangan, Indonesia, dan Penelitian Kualitatif.
Auditor’s specialization and audit fee in military-connected firms Almira Zuniga Setiadi; Iman Harymawan
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art3

Abstract

The aim of this research is to analyze the association among auditor industry specialization, military connection, and audit fee. This study used 790 observations from 227 different firms that were listed in Indonesian Stock Exchange for the period 2010 to 2017. The analysis technique used in this research was Ordinary Least Square Regression analysis model processed with STATA 14.0 software. This study has found that auditor industry specialization is positively and significantly related to audit fee. The results indicated that the auditors perceived their specializations as a product differentiation which increased audit quality conducted, hence audit fee.
Negative Tone and Readability in Management Discussion and Analysis Reports: Impact on The Cost of Debt Eka Sari Ayuningtyas; Iman Harymawan
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 14 No. 2 (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v14i2.26681

Abstract

Companies use disclosure as a strategy to transfer and communicate selected information to stakeholders. This study examines the association between the firm's textual disclosure strategy and cost of debt by looking at the tone and readability of Management Discussion and Analysis (MDandA) reports and using a sample of 1596 Indonesian listed companies from all industries except the financial industry, from 2011 to 2018, and using ordinary least square (OLS) regression to test the research hypotheses. The findings suggest that both negative tone and poor readability level are associated positively with the cost of debt. This paper contributes to knowledge of the important aspects firms need to consider when setting their disclosure strategies, mainly how the tone and readability of firms' annual reports may be interpreted by users/creditors and affect the amount they will charge the firm for debt.
Co-Authors Adiwiyana, Hajar Iman Agnes Aurora Ngelo Almira Zuniga Setiadi Amir Amir Andini Tri Indahsari Angelia Monique Ayudia Putri Aliffia Jannah Bambang Tjahjadi Basuki Basuki desy wulandari Dewi Nurillah Diarany Sucahyati Dwi Ragil Rahmawati Eka Sari Ayuningtyas Fajar Kristanto Gautama Putra Fortuna Oktavia Perwita Giri Pratama Ilyas Hamidlal, Kharisma Elfianda Hanif Putra Ardianto Hayyin Agustina Mawardani Kendra Nismara Khairul Anuar Kamarudin Kharisma Elfianda Hamidlal Marcelina Sanjaya Marlin Pernila Susilawati Moh. Nasih Mohammad Nasih Monicha Octaviani Purwo Hadi Sukmana Puteri Alfarisa Puteri Alfarisa Putra, Fajar Kristanto Gautama Rhezendy Pranadita Pranadita Rifqy Nur Fadlillah Suham Cahyono Sukmana, Purwo Hadi Tjiptohadi Sawarjuwono Tubagus Algan Roiston Tubagus Algan Roiston Tubagus Algan Roiston Yani Permatasari Yuanita Intan Paramitasari