cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Lilik Suyanti
Contact Email
liliksuyanti@gmail.com
Phone
+6281310608525
Journal Mail Official
liliksuyanti@gmail.com
Editorial Address
Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
Location
Kota adm. jakarta pusat,
Dki jakarta
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 15, No 3 (2012): IJAR September 2012" : 5 Documents clear
The Effect of Moral Reasoning and Environemental Attitudes on Environmental Accountability AFDAL AFDAL
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.257

Abstract

The purpose of this study is to investigate the effect of moral reasoning and environmental attitudes (both ecocentric and anthropocentric) on environmental accountability. This paper argues that the higher the moral reasoning, the stronger the support for environmental accountability. Additionally, the paper argues that ecocentric support for environmental accountaility is stronger than anthropocentric support. The results show that moral reasoning has a significant positive effect on environmental accontability. Results also show that an ecocentric attitude is stronger than the anthropocentric attitude in supporting environmental accontability. The implication of these findings on the educational side is that, to increase support for the environment, education must increase students’ moral reasoning and ecocentric attitude. The implication on the corporate side is that, to increase the environmental accountability of a company, employees who have high moral reasoning and ecocentric attitudes must be recruited.
The Examination of Reporting Channel Under Structural and Reward Model of Whistleblowing: An Experimental Approach CAESAR MARGA PUTRI
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.258

Abstract

The objective of this research is to examine empirically the effectiveness of two different whistleblowing models (structural vs reward) in encouraging people to report wrongdoing or fraud. To achieve the objective, this study employs an experiment method, with 55 participants from two universities. The result shows that an anonymous channel under the structural model is more effective than a non-anonymous channel. Additionally, this study finds that the non-anonymous channel in the reward model is more effective than the anonymous channel.
Accounting Practices and the Use of Money in the Reign of King Udayana in Bali: An Ethnoarcheological Approach I GUSTI AYU NYOMAN BUDIASIH; EKO GANIS SUKOHARSONO
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.259

Abstract

The study takes an ethnoarcheological approach to exploring the existence of accounting practices and the use of money in the reign of King Udayana (during the period 989-1011 Masehi).The period was considered important since it was the golden age of the Singhamandawa Kingdom in Bali where King Udayana successfully integrated Bali and Nusa Tenggara, and its influence reached East Java. King Udayana had a prominent role in the development of the economic, social, political and religious values of the people of Bali. It is concluded that using the ethnoarcheological approach, In the era of King Udayana, some clear pictures of the existence of accounting practices could be drawn. Accounting was understood in the era in various forms, including economic transactions in the traditional markets, the use of currency on many social occasions, and simple models of record keeping. It is also believed that King Udayana used religious values as the basis of people’s social and economic transactions. It is also found that in the reign of King Udayana, money in the form of coins was used intensively. Coins were minted using gold and silver plates as the local currency used strongly reflected the spiritual contexts which were highly respected by local community. The symbols on the coins had two similar patterns which were the same on both the left and right sides; on the gold coins they depicted life which has a balance between outward and inward or material and spiritual concepts. Similarly, the pattern featuring four sandalwood flower petals that was printed on silver currency as a sacred tree. Belief in this spiritual foundation was a very important concept to put into practice in order to obtain a balance between material and spiritual life. It is also believed that the accounting practices performed during the era of King Udayana also used the practice of balance. Transactions related to the use of currency trading were carried out between the kingdom and the villagers, as expressed in the inscription, showed how the empire really understood the meaning of well-being and balanced life.
Managerial Knowledge Sharing Behavior in the Commercial Banking Sector THERESIA PURBANDARI; MUJILAN MUJILAN
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.260

Abstract

This study investigates the antecedents and consequences of knowledge sharing using a survey method. This study focuses on testing the relationship of learning organization and IT support for the knowledge sharing, innovation, and performance. The respondents are middle managers from commercial banks; however non-managers are investigated too as a comparison analysis. A component based SEM using SmartPLS is adopted to test the data. The findings indicate that managers and non-managers have different perceptions of knowledge sharing. Trust in the supervisor and other members is important for the presence of motivation to share. Middle managers need to have a clear, shared vision to consider engaging in sharing. IT support for knowledge management does not have a direct impact on knowledge sharing but it has significant direct impact on firm innovation. Overall, the findings suggest that to leverage knowledge sharing activity in the organization we need to understand the stakeholder characteristics and their job positions. Also, socialization of the IT purpose in the knowledge management context is needed.
Corporate Governance and Corporate Transparency of Indonesian Listed Companies SAIFUL SAIFUL; PHUA LIAN KEE; HASNAH HARON
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.256

Abstract

During Asian financial crisis in 1997, some Indonesian listed companies suffered by decreasing firm value and poor performance. The dominant factors that contributed to Asian financial crisis are poor corporate governance and a lack of transparency. As an attempt to improve corporate governance practice of Indonesian corporations, some reforms have been conducted by Indonesian regulatory authorities such as the code of good corporate governance with the objective to maximize shareholder and firm value by enhancing transparency, accountability, reliability, responsibility, and fairness. This study examined the relationship between those corporate governance attributes and corporate transparency of Indonesian listed companies by exploring the purposive sampling method, 88 companies were selected as the sample of this study. The finding of this study showed that board size and proportion of independent member on board positively affect corporate transparency. It means the corporate transparency will increase since the companies have large board and higher proportion of independent member on boards. In contrast, the proportion of board of directors who have family relationship is negatively associated with corporate transparency. It implies that family boards tend to advise management to disclose less information to public (less transparent) since they can get the informational benefit by transferring that information to their family. Meanwhile, the influence of family ownership, institutional ownership, management ownership, and foreign ownership on corporate transparency was not be supported by this study.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2013 2013


Reset
Filter By Issues
All Issue Vol 26, No 3 (2023): IJAR September - December 2023 Progress Vol 26, No 2 (2023): IJAR May - August 2023 Vol 26, No 1 (2023): IJAR January - April 2023 Vol 25, No 3 (2022): IJAR September - December 2022 Vol 25, No 2 (2022): IJAR May - August 2022 Vol 25, No 1 (2022): IJAR January - April 2022 Vol 24, No 3 (2021): IJAR September 2021 Vol 24, No 2 (2021): IJAR May 2021 Vol 24, No 1 (2021): IJAR January 2021 Vol 23, No 3 (2020): IJAR September 2020 Vol 23, No 2 (2020): IJAR May 2020 Vol 23, No 1 (2020): IJAR January 2020 Vol 22, No 3 (2019): IJAR September 2019 Vol 22, No 2 (2019): IJAR May 2019 Vol 22, No 1 (2019): IJAR January 2019 Vol 21, No 3 (2018): IJAR September 2018 Vol 21, No 2 (2018): IJAR May 2018 Vol 21, No 1 (2018): IJAR January 2018 Vol 20, No 3 (2017): IJAR September 2017 Vol 20, No 2 (2017): IJAR May 2017 Vol 20, No 1 (2017): IJAR January 2017 Vol 19, No 3 (2016): IJAR September 2016 Vol 19, No 2 (2016): IJAR May 2016 Vol 19, No 1 (2016): IJAR January 2016 Vol 18, No 3 (2015): IJAR September 2015 Vol 18, No 2 (2015): IJAR May 2015 Vol 18, No 1 (2015): IJAR January 2015 Vol 17, No 3 (2014): IJAR September 2014 Vol 17, No 2 (2014): IJAR May 2014 Vol 17, No 1 (2014): IJAR January 2014 Vol 16, No 3 (2013): IJAR September 2013 Vol 16, No 2 (2013): IJAR May 2013 Vol 16, No 1 (2013): IJAR January 2013 Vol 15, No 3 (2012): IJAR September 2012 Vol 15, No 2 (2012): IJAR May 2012 Vol 15, No 1 (2012): IJAR January 2012 Vol 14, No 3 (2011): IJAR September 2011 Vol 14, No 2 (2011): IJAR May 2011 Vol 14, No 1 (2011): IJAR January 2011 Vol 13, No 3 (2010): IJAR September 2010 Vol 13, No 2 (2010): IJAR May 2010 Vol 13, No 1 (2010): IJAR January 2010 Vol 12, No 3 (2009): IJAR September 2009 Vol 12, No 2 (2009): JRAI May 2009 Vol 12, No 1 (2009): JRAI January 2009 Vol 11, No 3 (2008): JRAI September 2008 Vol 11, No 2 (2008): JRAI May 2008 Vol 11, No 1 (2008): JRAI January 2008 Vol 10, No 3 (2007): JRAI September 2007 Vol 10, No 2 (2007): JRAI May 2007 Vol 10, No 1 (2007): JRAI January 2007 Vol 9, No 3 (2006): IJAR September 2006 Vol 9, No 2 (2006): JRAI May 2006 Vol 9, No 1 (2006): JRAI January 2006 Vol 8, No 3 (2005): JRAI September 2005 Vol 8, No 2 (2005): JRAI May 2005 Vol 8, No 1 (2005): JRAI January 2005 Vol 7, No 3 (2004): JRAI September 2004 Vol 7, No 2 (2004): JRAI May 2004 Vol 7, No 1 (2004): JRAI Januari 2004 Vol 6, No 3 (2003): JRAI September 2003 Vol 6, No 2 (2003): JRAI May 2003 Vol 6, No 1 (2003): JRAI January 2003 Vol 5, No 3 (2002): JRAI September 2002 Vol 5, No 2 (2002): JRAI May 2002 Vol 5, No 1 (2002): JRAI January 2002 Vol 4, No 3 (2001): JRAI September 2001 Vol 4, No 2 (2001): JRAI May 2001 Vol 4, No 1 (2001): JRAI January 2001 Vol 3, No 2 (2000): JRAI May 2000 Vol 3, No 1 (2000): JRAI January 2000 Vol 2, No 2 (1999): JRAI May 1999 Vol 2, No 1 (1999): JRAI January 1999 Vol 1, No 2 (1998): JRAI May 1998 Vol 1, No 1 (1998): JRAI January 1998 More Issue