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The Indonesian Accounting Review
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 257 Documents
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The effect of liquidity, profitability, sales growth, and dividend policy on stock prices after the implementation of IFRS Dany Pranata; Diyah Pujiati
The Indonesian Accounting Review Vol 5, No 2 (2015): July - December 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.647

Abstract

The objective of this research is to find out the effect of liquidity (CR), profitability (ROA), sales growth (SG), and dividend policy (DPR) on the stock price after the implementation of IFRS. This is a quantitative research with the samples consisting of 13 companies of the 45 companies listed on LQ45 in Indonesia Stock Exchange (IDX) during 2011-2013. Totally, there were 39 data collected for the analysis. The sample was determined using purposive sampling method. The data were analyzed by using multiple linear regression analysis. The result provides evidence that lead to a conclu-sion. Therefore, it can be concluded that, partially, the variables of Current Ratio (CR), Return on Assets (ROA), sales growth (SG), and Dividend Payout Ratio (DPR) have an effect on stock prices. In addition, Current Ratio (CR), Return on Assets (ROA), and Dividend Payout Ratio (DPR) simultaneously have a significant effect on stock prices. However, the sales growth (SG) has no significant effect on stock prices.
The Effect of Company Size, Accounting Firm Size, Solvency, Auditor Switching, and Audit Opinion on Audit Delay Vicky Anggel Putra; Romanus Wilopo
The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.956

Abstract

This research aims to examine the effect of company characteristics, consisting of company size, solvency, on audit delay in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). In addition, this research also adds three variables, i.e. accounting firm size, auditor switching and audit opinion, that are considered having an effect on audit delay,. The sample used in this research is all property and real estate sector companies listed on IDX in 2011-2015. Sampling is conducted using purposive sampling technique, with the final sample consisting of as many as 40 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) 2011-2015. Logistic regression analysis is used to test hypotheses by explaining the relationship between the variables in this research. The results of this study show that the variables of company size, accounting firm size, solvency, and audit opinion do not have effect on audit delay, while the variable of auditor switching has a significant effect on audit delay
Perception of student and alumni of accounting department toward fraudulent practices Ajeng Astari Ayuningtyas
The Indonesian Accounting Review Vol 3, No 2 (2013): TIAR - July 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.199

Abstract

Fraudulent practices are increasingly prevalent in our community, including amongstudents. These practices happen because of the pressure from their surrounding environment.When these practices are done by students without any adequate sanction,these may be perceived by them as normal and will eventually being a habit. The purposeof this research is to observe whether there is different perception of fraudulentpractices between students and alumni of accounting department at STIE PerbanasSurabaya. This research uses primary data collected using questionnaires. The respondentsare students who have finished taking course in Business Ethics and AccountingBehavior and alumni who have worked in Surabaya. There are 112 questionnairesprocessed, consisting of seventy questionnaires from students and fourty two questionnairesfrom alumni. The hypothesis is tested using independent sample t-test. Theresult of this research shows that there is no different in perception between accountingstudents and alumni regarding fraudulent practices. Both of them agree thatfraudulent practices occur because of motivation, opportunity and lack of integrity.
The effect of financial performance, board of commissioners, blockholder ownership, auditor type and firm age on voluntary disclosure Aldo Prandita Nanda; Joicenda Nahumury
The Indonesian Accounting Review Vol 8, No 2 (2018): July - December 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1525

Abstract

Disclosure of information reflects the presentation of the company's annual report. One general purpose of disclosure is as a basis for decision making. This study aims to examine the effect of financial performance (ROA, DER, CR), board of commissioners (BS, BI), blockholder ownership, auditor type, and firm age on voluntary disclosure. The population of this study is mining companies listed on the Indonesian Stock Exchange period 2012-2016. The number of data is 196. Sampling is conducted using purposive sampling method. The data analysis technique used in this study is SEM-PLS with SmartPLS 3.0 program. The results of data analysis show that firm age has no effect on voluntary disclosure, while blockholder ownership has a significant negative effect on voluntary disclosure. Financial performance, board of commissioners and auditors type have a significant positive effect on voluntary disclosure. The impact of this research is that voluntary disclosure can be used to increase the completeness of company information for investors and creditors.
ELEMEN SPM TERHADAP KUALITAS INTERNAL PRODUK PADA PERUSAHAAN MANUFAKTUR BERSERTIFIKASI IS0 9001 DI SURABAYA, GRESIK, DAN SIDOARJO Dara Enggal Herlawanti; Rovila El Maghviroh
The Indonesian Accounting Review Vol 2, No 1 (2012): TIAR - January 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.317

Abstract

TQM has been implemented in any organization. Through such a management, it is expected that any company and their employees can get their competitive advantage. This study investigates the influence of SPM on internal quality of the product. Continuing research by Maghviroh (2010), the researchers investigate the influence of management control system elements (Level Communication Quality Objectives, Quality Feedback Frequency and Effectiveness of Quality Incentive) on internal quality of the product. This study used the sample of manufacturing businesses whose ISO 9001 certification in Surabaya, Gresik and Sidoarjo. It is an empirical test, with the technique of random sampling, obtained from 11 manufacturing business (42 respondents) with ISO 9001 certification in Surabaya, Gresik and Sidoarjo. SPSS 17.0 for Windows was employed for data analysis. It showed that all hypotheses were accepted. There was a positive influence of the level of communication quality goals on internal quality product, second, positive influence of the feedback frequency on internal quality product quality, and also a positive influence of the effectiveness ofincentives on the quality of the internal quality of the product..
Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel Alwan Sri Kustono; Ardhya Yudistira Adi Nanggala
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1878

Abstract

This study aims to analyze the effect of professionalism and the inspectorates’ existence on the quality of health center financial statements in Situbondo Regency. This study uses a qualitative phenomenological approach because it deals with social phenomena as well as their interactions with certain environments and conditions. The informants were selected from health center’s accounting personnel. The data were collected using a focus group discussion. The results show that professionalism has an effect on the quality of financial statements because professional employees are skilled employees in the field and they can carry out their tasks seriously and responsibly, understand the rules, be objective and be oriented to quality results. The inspectorates’ existence encourages the health center to conduct financial reporting in accordance with the applicable standards due to the aspects of supervision and coaching.
The effect of innovation attributes and taxpayers experience on the interest of the use of online tax filing system on individual taxpayers in Surabaya Dody Setia Rahman; Triana Mayasari
The Indonesian Accounting Review Vol 5, No 1 (2015): January - June 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.492

Abstract

So far, the reform in tax payment with its self-assessment system can provide a solu-tion required for better tax payment and bring public services to the community-oriented. However, the self-assessment system has shown a lot of weaknesses that make taxpayer services not optimal. The purpose of this study is to determine the factors that affect the interest of the use of online tax filing system on individual taxpayer in the Tax Office Pratama Surabaya City Karangpilang. The factors used as independent variables in this study are innovation attributes consisting of relative advantage, compatibility, complexity, trialability, observability and taxpayers experience. As many as 100 respondents comprising individual taxpayers are selected as respondents in the study. The results show that there is significant effect between innovation attributes consisting of relative advantage, compatibility, complexity, trialability, observability and taxpayers experience on the interest of the use of online tax filing system. And the researcher finds that most significant effect on the interest of the use of online tax filing system is compability.
Analysis of the factors affecting the intention of accounting students in STIE Perbanas Surabaya to use Mandiri Internet Banking Hana Pratiwi
The Indonesian Accounting Review Vol 6, No 2 (2016): July - December 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.613

Abstract

This study attempts to see the effect of perceived usefulness, ease of use, trust, service quality, and computer anxiety on the intention of accounting students in STIE Perba-nas Surabaya to use Mandiri internet banking. The population is all Accounting Students of STIE Perbanas Surabaya with the sample from Accounting Students (Bachelor Degree) of STIE Perbanas Surabaya. They were taken by using a purposive sampling method, with the criteria of the respondents in batch year of 2011-2014. The independent variables in this study are perception usefulness, perceived ease of use, perceived trust, perceived Service quality and Computer Anxiety, while the dependent variable is the intention of accounting students of STIE Perbanas Surabaya to use Mandiri internet banking. The research method used is quantitative, with primary data obtained from questionnaires. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the variables of perception usefulness, ease of use, trust, and service quality have significant effect on the inten-tion of accounting students of STIE Perbanas Surabaya to use Mandiri internet bank-ing either simultaneously or partially, but the variable of perceived computer anxiety partially has no significant effect on the intention of accounting student of STIE Per-banas Surabaya to use Mandiri internet banking.
The impact of mental accounting on tax evasion (an experimental study in accounting students) Aprilia Kardianzah Putri; Tarjo Tarjo; Achdiar Redy Setiawan
The Indonesian Accounting Review Vol 8, No 1 (2018): January - June 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1579

Abstract

The purpose of this study is to fi nd out the impact of mental accounting on tax evasion decisions. This research is a quantitative research using experimental research methods. Analysis was conducted using 2x3 between subjects experimental design. The sample used in this experiment was accounting students at Trunojoyo University, Madura, with concentration on taxation. The results for all treatments in this study indicate that there are no differences between in gain scenario and loss scenario. These fi ndings can be explained by mental accounting and prospect theory. This study shows that individuals evaluate tax payments and tax refunds asymmetrically. In addition, the individuals also underlie mental accounting when making tax evasion decisions.
The impact of intellectual capital on stock price with financial performance as intervening variable of manufacturing listed in Indonesia Stock Exchange period 2008 2012 Andry Kurniawan
The Indonesian Accounting Review Vol 4, No 1 (2014): TIAR - January2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.284

Abstract

Intellectual capital (IC) is a platform for companies to be more competitive. The principal purpose of this research is to investigate relationship between Intellectual Capital (VAICTM) and stock price through financial performance at manufacturing companies that listed in Indonesia Stock Exchange during 2008-2012. This research is conducted by testing effect of VAICTM as independent variable to stock price as dependent variable, and financial performance (ROE and EPS) as intervening variable. Samples of this research are annual report and financial statements for manufacturing companies that listed in Indonesia Stock Exchange during 2008-2012. Samples were selected by using purposive sampling method and 372 manufacturing companies were able to fulfill the criteria used as sample. The research data is analyzed using path analysis method. The results of regression analysis show that VAICTM have no effect on ROEand EPS. ROE has no effect on stock price and EPS has an effect on stock price. This research also finds that VAICTM has no effect to stock price. The last result is ROE and EPS not a mediator variable because not able to mediate the relationship between VAICTM and stock price.

Page 4 of 26 | Total Record : 257

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