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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 5 Documents
 1 
Search results for , issue "Vol 14, No 3 (2011): IJAR September 2011" : 5 Documents clear
Timeliness of Financial Reporting: An Empirical Study in Indonesia Stock Exchange IKA MERDEKAWATI; REGINA J. ARSJAH
The Indonesian Journal of Accounting Research Vol 14, No 3 (2011): IJAR September 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.243

Abstract

This study empirically analyzed timeliness of financial reporting in Indonesia. Timelines of financial reporting are measured by audit lag and reporting lag. This study utilized an unbalanced panel of 700 firm-years of companieslisted on the Indonesia Stock Exchange during the period 2007-2009. The mean of audit lag is 74 days and the mean of reporting lag is 94 days. It is found that corporate governance and audit opinion negatively affect both audit lag and reporting lag, whereas firm size positively affectsaudit lag and reporting lag. Debt ratio only negatively affects reporting lag. Auditor’s firm, profitability, price earnings ratio and dividend payout ratio do not significantly affect either audit lag or reporting lag. Inter-industry analysis of audit lag and reporting lag reported that the financial industry has the shortest audit lag and reporting lag. The trade, service and investment industries have the longest audit lag whereas the property, real estate and building construction industries have the longest reporting lag.
An Empirical Assessment of Factors Affecting Professional Commitment Among Auditors and Managers in Indonesia Bambang Riyanto L.S.
The Indonesian Journal of Accounting Research Vol 14, No 3 (2011): IJAR September 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.241

Abstract

The financial scandals that happened in the last fifteen years reflected the tendency of executives to promote their self-interest at the expense of shareholders’ interest, or more generally public’s interests. Scholars argue that this self-serving and unethical behavior indicate the domination of commercial greed over objectively professional judgment among executives and professionals; commercial greed has, slowly but surely, replaced professional judgment.This paper is designed to test empirically the impact of work setting (i.e., managers and auditors), questioning mind, suspension of judgment, age, and work experience on professional commitment among accountants and managers in Indonesia. It is hypothesized that professional commitment is affected by work setting, suspension of judgment, questioning mind, age, and tenure. Questionaires, accompanied with cover letter, are distributed to 137 repondents (61 auditors and 76 managers). Nine questionnaires are not included in the analysis because they are not completed properly by repondents (some of the questions are not answered). The final sample comprises of 128 respondents (55 auditors and 73 managers). The findings confirm the predictions that professional commitment is affected by suspension of judgement, questioning mind, and age. Empirical evidence about the impact of these four independent variables on professional commitment is important given the public concerns about the deterioriating professionalism among public accountants and executives, as a result of the mega financial scandals that had happened around the globe in the last fifteen years.
How Well Do Accounting Education Organizations Prepare Professional Accountants for Green Concerns? DIANNE FRISKO; DESI ARISANDI
The Indonesian Journal of Accounting Research Vol 14, No 3 (2011): IJAR September 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.244

Abstract

This paper aims to capture a picture of the commitment of universities to the consideration of  sustainability development. As a part of it, this paper also tries to map the action taken by accounting education organizations (AEOs) through their programs, including curriculum development, learning method, research, and campus activities programs showing green concern in creating sustainable development. As a descriptive study, this paper used 50 universities on the top South-East Asia ranking web of world universities (Webometrics) in 2010. All data is taken from the information published on the web by each university as well as any other information that related to each university in the public domain. Based on the descriptive analysis, it is found that most AEOs lay out their green-concern on hardcore facilities rather than intrinsic development. Furthermore, as the recommendation in this paper, AEOs need to concentrate more on designing accounting curriculum, campus events and research that carry ethics and socio-environment considerations to respond to the ultimate demand and to balance the rapid change in various sectors. Finally, as a contribution to the future, it is hoped this paper will encourage AEOs, especially in Indonesia, to be more concerned and take more action with regard to the crucial purpose of creating sustainable development.
ROE and EVA: How Do They Explain the Degree of Association of Stock Return Models? Sumiyana Sumiyana; Hendrian Hendrian
The Indonesian Journal of Accounting Research Vol 14, No 3 (2011): IJAR September 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.242

Abstract

According to empirical theories, in analysis of stock return model, EVA should provide better results than ROE since EVA reflects wealth creation to shareholders. However, this statement is still debatable. While previous studies showed that, either together or separately, they are good indicators, this study raises a new issue that they are actually not as good as we thought. This study investigates the degree of association of stock return model under various ROE and EVA conditions. This study finds that the combination of ROE and EVA could not return a better degree of association. This study also finds that combination of high ROE and high EVA failed to show better degree of association than other combinations. It means that EVA accompanied by ROE could not show the stockholders’ wealth fares. Finally, because of their inconcurrency, this study suggests that they are factually weak and indifferent in their ability to show stockholders’ wealth creation when investigated in a stock return association model.
Exploring the Presence of Beauty Cage in Accounting Education: Evidence from Indonesia ARI KAMAYANTI; IWAN TRIYUWONO; GUGUS IRIANTOAJI; DEDI MULAWARMAN
The Indonesian Journal of Accounting Research Vol 14, No 3 (2011): IJAR September 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.245

Abstract

Accounting education is presently trapped into reaching concepts of “beauty”. These represent masculinity and colonization. Currently, accounting education is regarded beautiful if it uses a masculine approach that relies greatly on rationalism and if it is used to control and maintain status quo through colonization. Paulo Freire’s dialogic education liberation, particularly coding as the first stage of reflection, namely Freirean Coding, is employed to define and explore the beauty cage. The article provides empirical evidence that such a cage exists in Indonesian accounting education. This research aims to awaken consciousness that accounting education must embark upon a change to liberate itself from the beauty cage.

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