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All Journal JIA (Jurnal Ilmiah Akuntansi) Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Wiwik Hidajah Ekowati
Universitas Brawijaya
Economics, Econometrics & Finance

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Exploring Indonesian Higher Education Neoliberalization: A Discourse on the Role of Accounting Ali Djamhuri; Wiwik Hidajah Ekowati
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.63508

Abstract

The neoliberalization of higher education has attracted academic debate and public interest. Though less known by the public, accounting terminologies play a prominent role in that process more particularly in sticking commercial values to the life of universities that eventually made universities far from their own original missions. Applying Critical Discourse Analysis (CDA), this study explores the neoliberalization of Indonesian higher education by questioning how it took place, what kind of linguistic terminologies or jargon are mostly used, and how accounting concepts, terminologies, and technologies take a role in it. This study found that accounting—through its concepts, jargon, and technologies—helped a lot in making the success of the neoliberalization of Indonesian higher education. Accounting notions like efficiency, productivity, effectiveness, accountability, transparency, and fairness take their cognitive and emotive roles in supporting highly competitive modes of academic life in universities so that the core of neoliberal ideology, that is competition, has been made to be more easily, scientifically, and psychologically justifiable for both individuals and society. Moreover, transactional and commercial motive-based behaviours as an impact of the more liberalized way of life, expand rapidly to become a standard way of acting both on and outside the campuses which accelerates the formation of a more individualistic and competitive Indonesian society. Bureaucratically, the university officials—from the lowest level such as the head of the department up to the Rectors—tend to be more sensitive to achieving a series of standardised, quantitative, technical, short-term, and pragmatic performance indicators dictated by national and international ranking agencies like Webometric than to deal with more ideal, educational, and long-term mission achievement.
PENGARUH PENERAPAN SISTEM PELAPORAN KEUANGAN ELEKTRONIK BERBASIS XBRL TERHADAP ASIMETRI INFORMASI Saddam Rizky Maulana; Wiwik Hidajah Ekowati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to analyze the effect of implementing an extensible business reporting language (xbrl) based electronic financial reporting system on information asymmetry involving control variables of profitability, solvability, stock prices, and stock turnover. This study employs agency theory to predict the factors affecting the companies’ information asymmetry and involves the population of financial service companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2020. The samples include 98 companies incorporating 195 data selected through purposive sampling and analyzed by multiple regression utilizing the Statistical Product and Service Solution (SPSS) version 24 software. The results reveal that the extensible business reporting language (xbrl) based electronic financial reporting system implementation has no effect on the companies’ information asymmetry with a negative correlation direction. The control variables of solvency ratio with the proxy of debt to asset ratio (DAR), and stock prices have a negative effect on information asymmetry. The stock turnover does not prove to affect the information asymmetry for, instead of having a negative effect as predicted, it has a positive effect. The profitability with the proxy of return on assets (ROA) does not have a positive effect on company information asymmetry, contradicting the prediction of having a negative effect on information asymmetry
Pengaruh Profitabilitas, Nilai Pasar, Likuiditas, Solvabilitas, Ukuran Perusahaan Terhadap Kebijakan Dividen Tunai Maulidi Muhammad Alizzuhri; Wiwik Hidajah Ekowati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to analyze the effect of the profitability, market value, liquidity, solvability and firm size on the company’s cash dividend policy. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. Sampling was done by purposive sampling method so that 38 companies were obtained with 144 research samples. The data analysis method used is multiple regression analysis using Statistical Product and Service Solution (SPSS) version 24. The results showed that profitability with return on investment as the proxy, liquidity with cash ratio as the proxy, and firm size with ln total asset as the proxy had a positive effect on cash dividend policy. However, market value with earnings per share as a proxy and solvability with debt to the total asset as a proxy has no effect on the company’s cash dividend policy. The hypothesis for market value is positive on cash dividend policy and solvability is negative on cash dividend policy. However, the result showed that market value and solvability had no effect on cash dividend policy with a negative correlation direction.
Pendekatan Fraud Hexagon Theory Untuk Menganalisis Potensi Kecurangan Laporan Keuangan Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Ruth Christiana Pasaribu; Wiwik Hidajah Ekowati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the fraud hexagon theory elements consisting of stimulus, opportunity, rationalization, capability, arrogance, and collusion to analyze potential financial statement fraud. The population of this study includes the entire financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2021, from which 260 samples selected through purposive sampling method and tested by multiple regression method utilizing Statistical Product and Service Solution (SPSS) version 25 software. The findings of this study exhibited that stimulus, opportunity, rationalization, capability, arrogance, and collusion respectively assessed by financial target, ineffective internal company monitoring, auditor changes, director changes, frequent appearances of CEO photos, and market performance had a positive effect on potential financial statement fraud. Whilst, stimulus, opportunity, and collusion respectively assessed by financial stability and external pressure, independent auditor quality, and government projects had no effect on potential financial statement fraud
PENGARUH INFLASI, SUKU BUNGA, PERTUMBUHAN PENJUALAN, DAN MANAJEMEN LABA TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 – 2021) Erika Dwi Arsiyah Arsiyah; Wiwik Hidajah Ekowati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of inflation, interest rates, sales growth, and earnings management on stock return. The population includes manufacturing sector companies listed on the Indonesia Stock Exchange for the 2017-2021 periods, from which 1000 samples are selected through a purposive sampling method. The results of the multiple linear regression tests utilizing Statistical Product and Service Solution (SPSS) version 25 indicate that inflation, interest rate, sales growth, and earnings management have a positive effect on stock return.
Co-Authors Ali Djamhuri Erika Dwi Arsiyah Arsiyah Maulidi Muhammad Alizzuhri Ruth Christiana Pasaribu Saddam Rizky Maulana