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INDONESIA
Indonesian Management and Accounting Research
Published by Universitas Trisakti
ISSN : 14118858     EISSN : 24429724     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
INDONESIA MANAGEMENT AND ACCOUNTING RESEARCH (IMAR) is a peer-reviewed journal published two times a year (January-June, July-December) by the Publisher Institute of the Faculty of Economics and Business, Universitas Trisakti (LPFEB Trisakti). IMAR is intended to be the journal for publishing articles reporting the results of research on Management, Business, and Accounting. IMAR invites manuscripts in the areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and sustainable, and entrepreneurship. The primary criterion for publication in this Jornal is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
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Search results for , issue "Vol. 8 No. 1 (2009)" : 4 Documents clear
AUDIT EXPECTATION GAP: CAUSES AND POSSIBLE SOLUTIPONS Teck Heang Lee; Azham Md. Ali
Indonesian Management and Accounting Research Vol. 8 No. 1 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1193.369 KB) | DOI: 10.25105/imar.v8i1.1199

Abstract

The auditing profession believes the increase of litigation and criticism against the auditors can be contributed to the audit expectation gap. The audit expectation gap is defined as the difference between what the public expects from an audit and what audit profession accepts the audit objective to be. The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations from the public, the lower is the credibility, earning potential and prestige associated with the work of auditors. The objectives of the paper are two-fold. Firstly, it attempts to uncover the causes of an audit expectation gap. Secondly, it reviews the possible solutions in narrowing the gap. This paper aims to provide an insight into issues of the audit expectation gap which in turn enable the audit profession and the profession's regulatory bodies to take effective steps in narrowing the audit expectation gap.
THE NEW ECONOMIC POLICY AND THE ACCOUNTING PROFESSION IN MALAYSIA: A CASE OF A MISFIT? Azham Md. Ali
Indonesian Management and Accounting Research Vol. 8 No. 1 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.296 KB) | DOI: 10.25105/imar.v8i1.1201

Abstract

Puxty et al. (1987, p. 273) argue that a concern with the social context is important if accountants are to understand their position and roles in society and if the significance of accountancy is to be assessed. In a case study format where qualitative data were gathered mainly from primary and secondary source materials and semi-structured, open-ended interviews of selected participants, the study focused on what took place in the nation's accounting arena and its immediate surrounding following the violence between Malays and Chinese in May 1969. The New Economic Policy (NEP) in 1971 changed the direction of the Malaysian economy away from a full free enterprise economy in the earlier years. As a result, the Companies Act 1965 and Accountants Act 1967 which together were aimed to facilitate the emergence of such an economy were mainly left unapplied until the mid-1980s when several important facets of the NEP were ended. In addition, the Malaysian Association of Certified Public Accountants' debilitating conduct in the field of accounting examination and training and that of promulgation/adoption of accounting/auditing standards had certainly not helped in improving the situation. All in all, accounting in Malaysia during the NEP era was in an uncertain and unsatisfactory state perhaps befitting the context it was in where the government played the main role in the nation's economy. Thus when it concerned the accounting profession and related matters in the NEP era, following Hopper et al. (1987), it can be argued that accounting development in Malaysia had been implicated in broader ideological and political struggles in the society. Keywords: Accounting, Malaysia, New Economic Policy, Malaysian Institute of Accountants, Malaysian Association of Certified Public Accountants, social context.
A SURVEY OF EMPIRICAL STUDIES ON MANAGEMENT OWNERSHIP Bahram Barzegar; Mahdi Salehi
Indonesian Management and Accounting Research Vol. 8 No. 1 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1401.521 KB) | DOI: 10.25105/imar.v8i1.1202

Abstract

This study reviews relationship between management ownership and firm performance with regard to empirical evidences. Although in the financial literature, management ownership is suggested for reduction of agency problem, there are contradictory view points on this suggestion. Some empirical studies show that increasing in equities of managements can be responsible to better alignment of the monetary incentives between the managers and other equity owners. In contrast, other studies support the entrenchment argument hypothesis. The hypothesis stats that increasing of management's equity can contribute to reduce financial performance and may it creates control problem, when level of management ownership is high. In disputation between the incentive alignment and entrenchment argument, combined argument and Stultz's integrated theory raise. These arguments which are integrated by other arguments show that corporate performance is a non-monotonous function of management ownership. In spite of the above arguments, some scholars believe that management ownership has a passive role in corporate governance, because of being a function of financial performance. However, others state that absolutely there is no relationship between management ownership and financial performance. In circumstances, perhaps a new combination of ownership alternative mechanisms can do work competently. Key words: Management Ownership, Agency Problem and Financial Performance
THE DETERMINANTS OF THE INFLOW OF INDONESIAN MIGRANTS WORKERS INTO MALAYSIA Sofia Ratna Sari Harahap; Saad Mohd Said; Fatimah Said
Indonesian Management and Accounting Research Vol. 8 No. 1 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1953.418 KB) | DOI: 10.25105/imar.v8i1.1292

Abstract

This study utilizes the push and pull theory as described in the Lowry (1966) spatial interaction model to estimate the determinants of Indonesian migrant workers into Malaysia during 1997-2005. The dependent variable used in this study is the number of Indonesian migrant workers and the independent variables are the income per capita in Malaysia and the unemployment rates in Indonesia. The regression model is estimated by using the ordinary least squares (OLS) technique. The result shows that both income per capita and unemployment rates have positive effects on Indonesian migrant workers into Malaysia. Hence, the findings support the push and pull theory where increases in income per capita in Malaysia acts as a pull factor that attract Indonesian workers into Malaysia. Whereas high unemployment rates in Indonesia is a push factor which encourages Indonesian workers to migrate. However, as compared to high wage rate in Malaysia, the existence of unemployment in Indonesia is found to be the main reason for the migration Indonesian workers into Malaysia. Keywords: Indonesian migrant workers, income per capita, unemployment rates, Malaysia.

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