Indonesian Accounting Review最新文献_第3页

Are firm size, firm complexity, and managerial ownership able to affect audit fee?: The evidence in Philippines and Indonesia as emerging countries 公司规模、公司复杂性和管理层所有权是否会影响审计费用?菲律宾和印度尼西亚作为新兴国家的证据

Indonesian Accounting Review Pub Date : 2022-08-05 DOI: 10.14414/tiar.v12i2.2560

Bayu Hartarto Syafii, N. Dewi

引用次数: 0

The effect of tax avoidance and tax risk on frm risk 避税与税收风险对frm风险的影响

Indonesian Accounting Review Pub Date : 2022-06-30 DOI: 10.14414/tiar.v12i2.2875

Andrie Yuwono, E. Mustikasari

引用次数: 1

Leadership in Realizing Financial Management Accountability for Village-Owned Enterprises 领导实现村办企业财务管理责任制

Indonesian Accounting Review Pub Date : 2022-01-13 DOI: 10.14414/tiar.v12i1.2793

I. Utami, A. Hapsari, Yohanes Yakobus Werang Kean

{"title":"Leadership in Realizing Financial Management Accountability for Village-Owned Enterprises","authors":"I. Utami, A. Hapsari, Yohanes Yakobus Werang Kean","doi":"10.14414/tiar.v12i1.2793","DOIUrl":"https://doi.org/10.14414/tiar.v12i1.2793","url":null,"abstract":"This study aims to explore the role of leadership in realizing the accountability of financial managment of ecotourism–based BUMDes Au Wula in Detusoko Barat Village, Ende Regency, East Nusa Tenggara Province. This research uses a qualita-tive method with the resource persons consisting of village officials, government representatives, indigenous community leaders, and local community representatives. The data were collected through interviews and focused discussions with various sources regarding the ideal leadership model in managing ecotourism-based Village-Owned Enterprises (Indonesia: Badan Usaha Milik Desa /BUMDes). The results indicate that the type of transformative leadership in BUMDes Au Wula has a role in realizing BUMDes financial management accountability such as a role model, inspirators, stimulator of creativity and inno-vation, and consultant for BUMDes managers. In addition to other supporting documents, BUMDes financial reports can be completed and accounted for properly. Another finding relates to the regeneration of the leadership of BUMDes Chairman when he was then elected as the Head of Detusoko Barat Village.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46508529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Breaking the [Sacredness] Costs in Management Accounting: Periphery Case Analysis 打破管理会计中的“神圣”成本:外围案例分析

Indonesian Accounting Review Pub Date : 2022-01-07 DOI: 10.14414/tiar.v12i1.2778

B. S. Jannah, H. Hatimah

引用次数: 0

Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information 不容忍权责发生制会计信息使用行为中的歧义

Indonesian Accounting Review Pub Date : 2022-01-07 DOI: 10.14414/tiar.v12i1.2699

Hamonangan Siallagan

引用次数: 0

Factors Affecting Underpricing Level during IPO in Indonesia Stock Exchange 2018 - 2019 影响2018 - 2019年印尼证券交易所IPO抑价水平的因素

Indonesian Accounting Review Pub Date : 2022-01-07 DOI: 10.14414/tiar.v12i1.2660

Deannes Isynuwardhana, Frizky Vega Febryan

{"title":"Factors Affecting Underpricing Level during IPO in Indonesia Stock Exchange 2018 - 2019","authors":"Deannes Isynuwardhana, Frizky Vega Febryan","doi":"10.14414/tiar.v12i1.2660","DOIUrl":"https://doi.org/10.14414/tiar.v12i1.2660","url":null,"abstract":"The underpricing is an event that occurs when stock price in a primary market is smaller than that on secondary market. Indonesia has an increase of companies that experience underpricing every year, although there was a decline in 2019/ Yet, the decline was not significant. The purpose of the study was to determine the effect of factors such as company age, company size, and return on assets, financial leverage, earnings per share and current ratio on level of underpricing at the time of Initial Public Offering (IPO) on the Indonesia Stock Exchange for the period 2018-2018. This research was conducted on the companies that did an IPO on the IDX for the period 2018-2019 using method purposive sampling. There were 82 companies used and the method used was multiple linear regression analysis using SPSS software. The results showed that company size and earnings per share have a negative effect on the level of underpricing. However, the company age, return on assets, financial leverage and current ratio have no effect on the level of underpricing. This research expected to provide benefits to related parties, including for investors. Investors can consider the value of earnings per share and the size of the company when making investment. for issuers companies need to pay attention to value of Earning Per Share and the size of the company so it avoid underpricing and get expected profit for the company.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43896883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

The Role of Competence, Culture, and Socio-spiritual Factors in the Implementation of the Village Financial System 能力、文化和社会精神因素在农村金融制度实施中的作用

Indonesian Accounting Review Pub Date : 2022-01-07 DOI: 10.14414/tiar.v12i1.2476

Diah Ekaningtias

{"title":"The Role of Competence, Culture, and Socio-spiritual Factors in the Implementation of the Village Financial System","authors":"Diah Ekaningtias","doi":"10.14414/tiar.v12i1.2476","DOIUrl":"https://doi.org/10.14414/tiar.v12i1.2476","url":null,"abstract":"This study aims to interpret how competence, culture, and socio-spiritual factors influence the implementation of the village financial system in Tanjungarum Village, Sukorejo, Pasuruan. This research is a case study using qualitative research method. The village head, village secretary, finance chief, and village treasurer were selected as the key informants. The results of this study reveal that the competency of village officials, as village government accountants, is still inadequate and it requires regular mentoring and training on operationalizing the village financial system. The cultural dimension inherent in the Tanjungarum Village community tends to be uniform, masculine and high power distance and it is an obstacle in accepting the new village financial system. The beginning of its implementation, the system experienced a lot of resistance, but in the end a culture of mutual help and acceptance of change was shown by the community. Strong socio-spiritual aspect also strengthens the formation of the character of Tanjungarum Village officials who are honest and religious so that they realize that life is a form of worship to God Almighty. Life is not merely for the sake of economic gain but more than that, it has an altruistic transcendental value that better prepares provisions for realizing transparent and accountable management of village funds.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45568857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Blockchain in Capital Markets: A Revolution of the Trading System in Stock Exchange 资本市场中的区块链：证券交易所交易系统的革命

Indonesian Accounting Review Pub Date : 2022-01-07 DOI: 10.14414/tiar.v12i1.2437

D. K. Wardhani, T. Sawarjuwono, Sasongko Budisusetyo

{"title":"Blockchain in Capital Markets: A Revolution of the Trading System in Stock Exchange","authors":"D. K. Wardhani, T. Sawarjuwono, Sasongko Budisusetyo","doi":"10.14414/tiar.v12i1.2437","DOIUrl":"https://doi.org/10.14414/tiar.v12i1.2437","url":null,"abstract":"This study aims to explore the benefits of implementing blockchain technology as a basis for stock trading in Indonesia to improve the corporate governance of issuers. Two main factors that trigger the emergence of agency problems in corporate gov-ernance in traditional stock exchanges are differences in interests between principals and agents and the complexity of the investment chain. This research is a documen-tary research where the researchers search for references in the form of previous research using the keyword “blockchain” in the “publish” or “perish” application. Next, the researchers organize, make a written summary, and interpret the findings obtained based on the the researchers’ thoughtd. Based on the interpretation of pre-vious research, compared to traditional stock trading systems, blockchain technology has several advantages, such as high information transparency, improved stock liquidity, high monitoring by various parties, and the availability of information in real-time, thereby creating better corporate governance. The implementation of blockchain technology can reduce information asymmetry in the relationship between principal and agent, which in turn can improve the quality of corporate governance due to transparency, accountability, and high trust between all parties involved in this blockchain technology network.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45758494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Digitalization of Financial Reporting Through XBRL and the Cost of Equity 通过XBRL实现财务报告数字化与权益成本

Indonesian Accounting Review Pub Date : 2022-01-07 DOI: 10.14414/tiar.v12i1.2576

Valentina Tohang, S. Lusiana

引用次数: 2

Characteristics of Islamic Corporate Social Responsibility (ICSR) Disclosures 伊斯兰企业社会责任披露的特点

Indonesian Accounting Review Pub Date : 2022-01-07 DOI: 10.14414/tiar.v12i1.2605

D. Triyanto, Lutfi Kurniatir Rohmah

{"title":"Characteristics of Islamic Corporate Social Responsibility (ICSR) Disclosures","authors":"D. Triyanto, Lutfi Kurniatir Rohmah","doi":"10.14414/tiar.v12i1.2605","DOIUrl":"https://doi.org/10.14414/tiar.v12i1.2605","url":null,"abstract":"The company’s CSR activities illustrate that, in addition to carrying out its operational activities, the company is also responsible for the sur-rounding environment. This sharia-based social performance reporting is assessed based on the sharia index developed by AAOFI (Accounting and Auditing Organization for Islamic Financial Institutions). The purpose of this study was to determine the effect of public share ownership, firm size, leverage, profitability, and corporate governance on the disclosure of Islamic Corporate Social Responsibility (ICSR). The sample was taken from 12 sharia companies registered in the Jakarta Islamic Index (JII) for the 2015-2020 period using a purposive sampling technique. The data were analysed using panel data regression analysis through the EViews 11 application. Firms and profitability affect Islamic Corporate Social Responsibility (ICSR) disclosures, and public share ownership has a negative effect on ICSR disclosures, while leverage and corporate governance variables do not affect Islamic Corporate Social Responsibility (ICSR) disclosures. Based on the results of this study, it is expected that elements in corporate governance can carry out their duties and responsibilities in carrying out their duties so that ICSR disclosure is carried out better.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42582871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0