Indonesian Accounting Review最新文献_第4页

The Role of Commitment, Competence, Internal Control system, Transparency and Accessibility in Predicting the Accountability of Village Fund Management 承诺、胜任力、内部控制制度、透明度和可及性在预测农村基金管理责任中的作用

Indonesian Accounting Review Pub Date : 2022-01-07 DOI: 10.14414/tiar.v12i1.2650

Dewi Indriasih, W. A. Sulistyowati

引用次数: 4

Semar’s Philosophy as a Proposed Code of Ethics for the Profession of Educator Accountant 塞马尔哲学作为教育会计职业道德准则的建议

Indonesian Accounting Review Pub Date : 2022-01-07 DOI: 10.14414/tiar.v12i1.2442

Yulianti Raharjo, T. Sawarjuwono

{"title":"Semar’s Philosophy as a Proposed Code of Ethics for the Profession of Educator Accountant","authors":"Yulianti Raharjo, T. Sawarjuwono","doi":"10.14414/tiar.v12i1.2442","DOIUrl":"https://doi.org/10.14414/tiar.v12i1.2442","url":null,"abstract":"The art of wayang kulit (puppit) is one of the original local wisdoms of Indonesia that has been embedded in the culture of the Javanese people for a long time. Each character in wayang kulit has a unique characteristic and a very deep meaning because it provides an overview of life. One example is Semar. Semar is described as a religious, strong, and wise teacher and leader. His behavior reflects the overall human capacity, both in thinking and in choosing an action or decision. This study aims to examine Semar’s philosophy which is used as a proposal in the preparation of a code of ethics for the profession of educator accountants. By using the library research method, this study seeks to examine various literatures obtained from previous studies and books related to Semar’s philosophy to get an overview of the characteristics of Semar and educator accountants. The results of this study conclude that Semar is a simple figure with various unique characteristics. He can be a role model in living life, including being religious, wise, intelligent, honest, earnest, loyal, thorough, never hesitate, professional, and public-oriented. This research is expected to be used as a proposal to the Indonesian Institute of Accountants – IAI and related regulators in compiling a professional code of ethics as a guide for the profession of educator accountant.","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":"41940889","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

The Effect of Participatory Budgeting, Information Asymmetry, and Organizational Commitment on Budgetary Slack 参与式预算、信息不对称和组织承诺对预算松弛的影响

Indonesian Accounting Review Pub Date : 2021-08-20 DOI: 10.14414/TIAR.V11I2.2428

Rezza Arlinda Sarwendhi

引用次数: 6

Accounting Ethics in Financial Reporting in The Context of The Metaphor of ‘Lawang Sewu’ (thousands of doors, thousands of information, thousands of interests) 从“千扇门、千种信息、千种利益”的隐喻看财务报告中的会计伦理

Indonesian Accounting Review Pub Date : 2021-07-22 DOI: 10.14414/TIAR.V11I2.1999

Debi Setyawati, E. Sudaryati

{"title":"Accounting Ethics in Financial Reporting in The Context of The Metaphor of ‘Lawang Sewu’ (thousands of doors, thousands of information, thousands of interests)","authors":"Debi Setyawati, E. Sudaryati","doi":"10.14414/TIAR.V11I2.1999","DOIUrl":"https://doi.org/10.14414/TIAR.V11I2.1999","url":null,"abstract":"This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives. This study employed an analytical method as a conceptual framework, where financial accounting standards, financial reporting, and the results are described by the term \"Lawang Sewu\" as a reflection. The results show that the term 'Lawang Sewu' has similarities with accounting ethics in financial reporting, where \"lawang\" (Javanese) means door refers to \"door of information\" and \"sewu\" (Javanese) means a thousand or many refers to having many information and interest in accounting reporting performance. Accounting ethics in financial reporting also describes the strength of the 'Lawang Sewu' building which is not damaged despite its old age. Financial statements reflect the company's past, present and future values. Based on the conceptual framework of accounting, financial statements must meet two qualitative criteria: primary qualitative (relevant and in accordance with actual conditions) and secondary qualitative (comparable, testable, timely and understandable). Thus, financial reports are expected to be transparent so that users can use them appropriately.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47398726","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

Analysis of Earnings Management Practices Using the Modified Jones Model on the Industry Company Index Kompas 100 用修正的琼斯模型分析工业公司指数康帕斯100的盈余管理实践

Indonesian Accounting Review Pub Date : 2021-07-22 DOI: 10.14414/TIAR.V11I2.2383

Azizah Defi Indriani, Pujiono Pujiono

{"title":"Analysis of Earnings Management Practices Using the Modified Jones Model on the Industry Company Index Kompas 100","authors":"Azizah Defi Indriani, Pujiono Pujiono","doi":"10.14414/TIAR.V11I2.2383","DOIUrl":"https://doi.org/10.14414/TIAR.V11I2.2383","url":null,"abstract":"This study aimed to examine the issue of differences in earnings management patterns in companies listed on the Indonesia Stock Exchange (IDX). Earnings management can occur because company management wants to take advantage of accounting descriptions/policies under the character of the assets, existing in each of these industries. This study used a Modified Jones Model approach in determining earnings management proxies. Besides, it also used analysis of variance (ANOVA) to test whether there were differences in earnings management patterns. The data were consisted of 450 companies from 8 industrial sectors in the Kompas 100 Stock Index during 2015-2019. They were from various industries; essential and chemical industry; consumer goods; services; mining, oil, natural gas; plantation; property and real estate; and banking. The result shows that there are differences in earnings management patterns between industrial sectors. Therefore, company management practices earnings management following the characteristics of each industry. The research also suggests that the next study should analyze the comparison of earnings management with other models to determine the consistency of results.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44044837","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: 1

Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry 评价PSAK 64在减少采掘业保守性中的作用

Indonesian Accounting Review Pub Date : 2021-07-22 DOI: 10.14414/TIAR.V11I2.2549

Nella Yantiana, R. Ricky, E. Heniwati

{"title":"Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry","authors":"Nella Yantiana, R. Ricky, E. Heniwati","doi":"10.14414/TIAR.V11I2.2549","DOIUrl":"https://doi.org/10.14414/TIAR.V11I2.2549","url":null,"abstract":"In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK 64, which adopted IFRS 6 concerning exploration for and evaluation of mineral resources. It is assumed that this adoption will improve the quality of financial reporting. This current study examines the impact of PSAK 64 implementation and other related factors on financial statement conservatism. The data were collected by using data from extractive industries listed on the IDX over the period 2009-2010 and 2013-2014 to represent before and after IFRS-based PSAK mandatory implementation respectively. This study develops two regression models to analyze first, factors influence on conservatism before implementing PSAK 64 and second, the influential factors after implementing PSAK 64 by interacting among conservatism factors. The study found that exploration aggressiveness has influenced conservatism and there are no influential factors on conservatism when they interact. Generally speaking, there is a no different level of conservatism before and after implementing PSAK 64. This finding adds a body of literature on the accounting of extractive industry in Indonesia and is prospective for countries having yet adopted IFRS.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41329021","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

Audit Expectation GAP in The Public Sector of The Gambia 冈比亚公共部门审计期望差距

Indonesian Accounting Review Pub Date : 2021-07-22 DOI: 10.14414/tiar.v11i2.2489

Saikou Conteh, H. Hamidah

{"title":"Audit Expectation GAP in The Public Sector of The Gambia","authors":"Saikou Conteh, H. Hamidah","doi":"10.14414/tiar.v11i2.2489","DOIUrl":"https://doi.org/10.14414/tiar.v11i2.2489","url":null,"abstract":"In the private sector, the audit expectations deficit is a big concern. The audit expectations divide, on the other hand, is a new problem in the public sector that has received little attention from researchers. Just a few studies on the audit expectations deficit in the public sector have been conducted so far in the sense of financial audit. In the background of the above, this study centered on the audit expectations difference. The study was motivated by the importance of the financial audit feature in the Gambian public sector, as well as recent developments related to this type of audit in the country (such as rising expectations among users and associated problems in practice). As a result, the study aims to assess whether or not there is a difference in audit expectations in the Gambian public sector. According to the results of this report, there is an audit expectations deficit in the Gambian public sector when it comes to performance auditing. Interviews indicate that there is a broad gap in audit standards on several auditing topics. These include fraud detection exercises, management, executive and other parties' impact on auditors, audit report format, and widening the audit mandate to include policy merits.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49655431","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: 4

Culture of Corruption and Symbolic Rationality of Accounting Information – Higher Education Implication 腐败文化与会计信息符号理性——高等教育启示

Indonesian Accounting Review Pub Date : 2021-07-22 DOI: 10.14414/TIAR.V11I2.2559

I. Wahyudi

引用次数: 0

Tax Compliance: Respectful Treatment and Institutional Image 税务合规:尊重对待与机构形象

Indonesian Accounting Review Pub Date : 2021-07-22 DOI: 10.14414/TIAR.V11I2.2471

Dewi Prastiwi, I. M. Narsa, Erlina Diamastuti

引用次数: 1

Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies 碳排放信息披露的决定因素:基于印尼制造业企业的实证研究

Indonesian Accounting Review Pub Date : 2021-07-22 DOI: 10.14414/TIAR.V11I2.2411

Lutfiana Pratiwi, Bunga Maharani, Yosefa Sayekti

{"title":"Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies","authors":"Lutfiana Pratiwi, Bunga Maharani, Yosefa Sayekti","doi":"10.14414/TIAR.V11I2.2411","DOIUrl":"https://doi.org/10.14414/TIAR.V11I2.2411","url":null,"abstract":"Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48536304","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