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Lilik Suyanti
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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 16, No 1 (2013): IJAR January 2013" : 5 Documents clear
Audit Committee Effectiveness and Fraud Occurrence Christine Novita Dewi; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.262

Abstract

The purpose of this study is to examine the effect of audit committee effectiveness on the fraud occurrence within state-owned enterprises/BUMN. The study uses a Partial Least Square (PLS) based Structural Equation Model. The sample consists of thirty one state-owned companies (BUMN) – out of one hundred and fourty one BUMN which were actively operating in Indonesia during the period of 2007 – 2010 or about 22 percent of the existing BUMN. Samples were selected using the purposive sampling method.   The results show that audit committee effectiveness is negatively associated with fraud indications within BUMN. The more effective the audit committee, which is proxied by its members’ expertise, size and activeness of the audit committee in carrying out the role and duties, the fewer the indications of fraud.
Grey Areas of Ethics: The Significance of Levinas’ Perspective on Accounting Students’ Deliberative Moral Reasoning Kias Ayu Damara; Supriyadi Supriyadi
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.263

Abstract

This study aims to analyze the significance of Levinas’ perspective on the deliberative moral reasoning of accounting students when facing a grey area of ethics in a corporate accounting context. In a between-subjects experimental design, 36 undergraduate accounting students at the Faculty of Economics and Business, Universitas Gadjah Mada, were randomly assigned into two groups, which are a treatment group and a control group. The first group received a treatment of Levinas’ perspective, while the second received no treatment at all. However, both responded to the same four ethical dilemmas faced by corporate accountants designed to measure their deliberative moral reasoning. As expected, students in the treatment group exhibited significantly higher deliberative moral reasoning than those in the control group. This result thus suggests that Levinas’ perspective has significance in accounting students’ deliberative moral reasoning when facing a grey area of ethics in a corporate accounting scheme.
The Effect of Tax Rate Reduction in the Income Tax Act 2008 on Policy for Preparation of Financial Statements ( A Study on the Future of Public Manufacturing Companies in the Era of Tax Reform) Christine Christine; Yulianti Yulianti
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.264

Abstract

As corporate income tax is considered an important tax for developing countries, the governments in these countries has continuously tried to modify corporate income tax structure in order to optimize their tax revenues. This study aims to examine the responsiveness of corporate taxable income to tax structure changes in Indonesia by analyzing Indonesian the corporate tax rate reduction in 2008. This study investigates how corporate taxpayers respond to the tax rate changes, whether and to what extent corporate taxpayers alter their behavior in ways that affect their taxable income. Using a current accrual model as used by Guenther (1994), this study shows that future reduction in tax rate has negative effect on current earnings, which means firms tried to shift their income from the current period to future periods to obtain tax benefits. Further, this research also finds that foreign ownership and existing loss compensation affect the probabilities of companies conducting earnings management. Based on these results, policy makers in Indonesia should take into consideration the behavioral effect of changes in income tax legislation and integrate this effect into their future policy development.
The Usefulness of Capacity Cost Reports in Increasing Profit Performance: An Experimental Study Jesica Handoko
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.265

Abstract

One of the recent innovations in modern managerial accounting is the practice of reporting unused capacity costs. This experimental study is conducted using a 2x2x2x2x12 mixed-subjects design aiming to answer: (1) whether reporting unused capacity cost is benefiting to decision maker, that will reduce unused capacity; (2) whether, by considering market demand fluctuation in long-term periods, decision makers who receive capacity cost reports will outperform the other decision makers who did not receive capacity cost reports; (3) whether a linear model could be used to reduce negative impact (decreasing profit) that is suggested to be caused by capacity cost reports; and (4) whether locus of control interacts with capacity cost report to influence companies’ profit performance.One hundred and fifty eight undergraduate students of FEUKWMS participated in this experiment after they were deemed to have passed the manipulation checks and answered the research questions in full. There are several findings: first, by considering the within-subject period, this experiment supports a previous study (Buchheit, 2003), which found significant influence from interaction of variable Period*Cap_Rep*Demand to capacity decision (F-value 2.5806, p-value <0.05); second, 12 periods of within-subject couldn’t prove the anchoring-and-adjustment bias which causes non-optimally capacity cost reports benefit; third, there is an emerging indication about the influence of linear model and/or locus of control on a company’s performance, although it isn’t statistically significant. This provides evidence that implementing modern management accounting innovations needs objective mathematical/statistical tools and/or subjective consideration that arise from decision makers’ locus of control.
The Effect of Management Compensation and Corporate Governance on Corporate Tax Management Evy Rahman Utami; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.261

Abstract

This study investigates how corporate governance affects tax management behavior and contributes the literature on corporate governance. First, this study examines directors compensation and directors ownership, as corporate governance mechanism of a firm, in managing taxes to increase performance. Second, to the best of our knowledge, this is the first study in Indonesia investigating the link between managerial compensation to tax management. This study finds that directors ownership exhibits a significance relationship in reducing cash tax paid. But, directors compensation does not result lower taxes paid and it is seems not an effective mechanism in engaging tax management. Implementing corporate governance mechanism also will not result in lower taxes because corporate governance induces managers to be more careful in managing taxes.

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