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Matching Cost Against Revenue at Royalty Expenses 按特许权使用费将成本与收入相匹配
Indonesian Accounting Review Pub Date : 2021-07-22 DOI: 10.14414/TIAR.V11I2.2558
M. Santoso
{"title":"Matching Cost Against Revenue at Royalty Expenses","authors":"M. Santoso","doi":"10.14414/TIAR.V11I2.2558","DOIUrl":"https://doi.org/10.14414/TIAR.V11I2.2558","url":null,"abstract":"The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it  so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year because the amounts of these royalty expenses are known exactly in the current year. Even though the taxpayer's financial statements were audited and had an unqualified opinion, the Directorate General of Taxes (DGT) as the tax authority in Indonesia negated the royalty expenses as a deduction from taxable income. This paper finds that a net sales-based royalty fee scheme can be estimated at the end of the year and deducted from gross income without waiting for a certainty on the amount of royalty expense on invoices received in the coming year. The accounting records of the taxpayer are not proper so that some data or documents cannot be proven in the tax court. The method of recording in the financial statements with an unqualified opinion does not guarantee that the recording follows tax regulations, especially following Generally Accepted Accounting Principles (GAAP).","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":"47001310","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
The Effect of Foreign Institutional Ownership, Foreign Directors and Foreign Commissioners on Profitability 外资机构所有权、外资董事和外资专员对盈利能力的影响
Indonesian Accounting Review Pub Date : 2021-07-22 DOI: 10.14414/tiar.v11i2.2370
Yulian Belinda Ambarwati
{"title":"The Effect of Foreign Institutional Ownership, Foreign Directors and Foreign Commissioners on Profitability","authors":"Yulian Belinda Ambarwati","doi":"10.14414/tiar.v11i2.2370","DOIUrl":"https://doi.org/10.14414/tiar.v11i2.2370","url":null,"abstract":"In 2018, the banking world became a hot topic of conversation because several foreign companies announced their plans to own shares in local banks in Indonesia. Merger between local banks and foreign banks will allow foreign workers to work in Indonesia. This study aims to examine whether foreign institutional ownership, foreign directors and foreign commissioners have an effect on profitability. The sample used in this research is banking companies listed on the Indonesia Stock Exchange in 2014-2018. The research method used is multiple regression analysis. The results of this study indicate that foreign institutional ownership has an effect on profitability. Acquisitions by foreign parties are considered to be able to improve the performance of local banks. Foreign-owned banks are associated with increased profits. Meanwhile, both foreign directors and foreign commissioners have no effect on profitability. The low number of foreign directors and commissioners makes their performance unnoticeable.","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":"47470337","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
Psychological capital intervening effect on individual competency and educator accountant research Performance in Surabaya 心理资本对个体胜任力与教育会计研究绩效的干预作用
Indonesian Accounting Review Pub Date : 2020-02-06 DOI: 10.14414/TIAR.V10I1.1937
Fitriyah Kusuma Devi, B. Tjahjadi
{"title":"Psychological capital intervening effect on individual competency and educator accountant research Performance in Surabaya","authors":"Fitriyah Kusuma Devi, B. Tjahjadi","doi":"10.14414/TIAR.V10I1.1937","DOIUrl":"https://doi.org/10.14414/TIAR.V10I1.1937","url":null,"abstract":"This research aimed to discover knowledge, skill, and attitude effects on educator accountant research performance with psychological capital as intervening variable. Research object were educator accountant with permanent employee status at public and private higher educations in Surabaya. Sample collection carried out through purposive sampling with 167 people as research samples. Analysis method utilized in this research was Structural Equation Modelling (SEM). Research result indicated that: (1) knowledge, skill, and attitude could affect educator accountant performance in Surabaya significantly. (2) Psychological capital within educator accountant could significantly intervene relationship between skill and attitude on educator accountant performance in Surabaya, meanwhile psychological capital did not intervene relationship between knowledge on educator accountant performance in Surabaya.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46751641","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
Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga 影响中小企业会计信息使用的因素:对Salatiga Tingkir中小企业的研究
Indonesian Accounting Review Pub Date : 2019-10-29 DOI: 10.14414/TIAR.V9I2.1818
M. Puspita, J. Pramono
{"title":"Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga","authors":"M. Puspita, J. Pramono","doi":"10.14414/TIAR.V9I2.1818","DOIUrl":"https://doi.org/10.14414/TIAR.V9I2.1818","url":null,"abstract":"This study aims to examine the effect of business turnover, business’ age, educational level, accounting knowledge, accounting training and owner motivation on the use of accounting information in Small and Medium Enterprises (SMEs) in Tingkir, Salatiga City. The data were collected using accidental sampling where the respondents were SMEs who were willing as the respondents for this research. This study used primary data in the form of questionnaires for 30 respondents. This is an explanatory study with a quantitative approach to explain the relationship between variables by testing hypotheses and conducting statistical tests. Data were analyzed using multiple linear regression. The results showed that only accounting training was statistically proven to have a positive effect on the use of accounting information for SMEs in Tingkir Salatiga. Other variables such as business turnover, business’ age, educational level, accounting knowledge and motivation were not statistically proven to have an effect on the use of accounting information in these SMEs.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47674715","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: 5
The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences 盈利能力和流动性对企业社会责任披露的影响及其对经济后果的影响
Indonesian Accounting Review Pub Date : 2019-10-29 DOI: 10.14414/TIAR.V9I2.1730
Dody Hapsoro, Ratna Dwi Sulistyarini
{"title":"The effect of profitability and liquidity on CSR disclosure and its implication to economic consequences","authors":"Dody Hapsoro, Ratna Dwi Sulistyarini","doi":"10.14414/TIAR.V9I2.1730","DOIUrl":"https://doi.org/10.14414/TIAR.V9I2.1730","url":null,"abstract":"This study examines the effect of profitability and liquidity on CSR disclosure and its implication on economic consequences. This study was driven by the inconsistency of the results of previous studies in testing the factors that influence the CSR disclosure. This study used the CSR disclosure to measure Corporate Social Responsibility disclosure index (CSRDI) based on the index of the Global Reporting Initiatives G4 Guideline (GRI G4). The results show that profitability has a significant and positive effect on CSR disclosure, while liquidity does not affect CSR disclosure. Furthermore, CSR disclosure has a negative effect on the bid-ask spread, CSR disclosure has a positive effect on trading volume, while CSR disclosure doesn't affect stock price volatility. This study impklies as the following;: companies that have high profitability should have strong commitment to disclose corporate social responsibility because it can help reduce information asymmetry.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46476189","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: 10
The effect of political connection and effectiveness of audit committee on audit fee 审计委员会的政治联系与有效性对审计费用的影响
Indonesian Accounting Review Pub Date : 2019-10-29 DOI: 10.14414/TIAR.V9I2.1848
F. Nurjanah, E. Sudaryati
{"title":"The effect of political connection and effectiveness of audit committee on audit fee","authors":"F. Nurjanah, E. Sudaryati","doi":"10.14414/TIAR.V9I2.1848","DOIUrl":"https://doi.org/10.14414/TIAR.V9I2.1848","url":null,"abstract":"This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44744378","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
Analysis of determinants of financial and non-financial aspects for the fund adequacy ratio (FAR) at pension fund institutions 养老基金机构基金充足率财务和非财务方面的决定因素分析
Indonesian Accounting Review Pub Date : 2019-10-29 DOI: 10.14414/TIAR.V9I2.1839
D. Surjandari, Dewi Anggraeni, Y. Yulianto, Maria Wrightia Religiosa
{"title":"Analysis of determinants of financial and non-financial aspects for the fund adequacy ratio (FAR) at pension fund institutions","authors":"D. Surjandari, Dewi Anggraeni, Y. Yulianto, Maria Wrightia Religiosa","doi":"10.14414/TIAR.V9I2.1839","DOIUrl":"https://doi.org/10.14414/TIAR.V9I2.1839","url":null,"abstract":"The aim of this study is to analyze the determinants of Fund Adequacy Ratio (FAR) at Pension Fund Institutions listed in Indonesia Financial Services Authority (OJK) period 2013 - 2016. The determinants of financial aspect are proxied by financial ratio and the determinants of non-financial aspect are proxied by firm size. Sampling is done using purposive sampling method and the analysis used is SPSS version 2.0. The results of this study show that in financial aspect there are only 2 variables (the ratio of working capital / total asset and the ratio of retained earnings / total assets) that have a significant effect on FAR, while the other 4 variables consisting of the ratio of cash / total asset, the ratio of total debt / total revenue, the ratio of short-term debt / equity, and the ratio of current asset / short-term debt have no effect on FAR. In non-financial aspect, firm size also has no effect on FAR. However, all variables simultaneously have a significant effect on FAR.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45971715","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
Data envelopment analysis for profitability and marketing in the 10 largest banks in Indonesia 印尼10家最大银行盈利能力和营销的数据包络分析
Indonesian Accounting Review Pub Date : 2019-10-24 DOI: 10.14414/TIAR.V9I2.1817
Jmv Mulyadi
{"title":"Data envelopment analysis for profitability and marketing in the 10 largest banks in Indonesia","authors":"Jmv Mulyadi","doi":"10.14414/TIAR.V9I2.1817","DOIUrl":"https://doi.org/10.14414/TIAR.V9I2.1817","url":null,"abstract":"The higher competition in banking industry has pushed the banks to increase efficiency both their profitability and marketing. This study aims to assess the efficiency of the 10 largest banks in Indonesia both in terms of profitability and marketing period 2017-2018 using the Data Envelopment Analysis (DEA) method. The results show that from 2017 to 2018, there were 7 banks that consistently obtained good profitability levels. The average bank profitability performance decreased from 2017 to 2018. From the marketing side, with the first input approach, during 2017-2018 there were only 6 banks that consistently obtained good levels of efficiency, while with the second input approach, there were only 5 banks that consistently achieved good efficiency. The average bank marketing performance declined from 2017 to 2018 using the first and second approaches. In general, bank performance in marketing is still below the bank performance in profitability. The implication is that in using DEA, it must be wise in selecting the input variables because they will produce different values.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47128950","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
The effect of corporate governance on company value (Empirical study of LQ 45 companies listed on the Indonesia Stock Exchange period 2015-2017) 公司治理对公司价值的影响(2015-2017年印尼证券交易所lq45上市公司的实证研究)
Indonesian Accounting Review Pub Date : 2019-10-14 DOI: 10.14414/TIAR.V9I2.1769
Karmila Febrianti, N. Dewi
{"title":"The effect of corporate governance on company value (Empirical study of LQ 45 companies listed on the Indonesia Stock Exchange period 2015-2017)","authors":"Karmila Febrianti, N. Dewi","doi":"10.14414/TIAR.V9I2.1769","DOIUrl":"https://doi.org/10.14414/TIAR.V9I2.1769","url":null,"abstract":"This research aims to examine the effect of corporate governance on company value of LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The corporate governance mechanism consists of institutional ownership, proportion of independent commissioner, managerial ownership, independent audit committee, remuneration and nomination committee, board of directors, and board of commissioners, while firm value is proxied by Tobin’s Q. This research used 106 companies as a sample taken from a population of 135 companies in LQ 45 listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data were analyzed using a multiple linier regression analysis with SPSS program. The result shows that corporate governance mechanisms which are proxied by institutional ownership, proportion of independent commissioners, board of directors, and board of commissioners have an effect on firm value, while the corporate governance which are proxied by managerial ownership, independent audit committee, and remuneration and nomination committee have no effect on firm value.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42840849","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
The effect of risk disclosure on the cost of equity capital and firm value (An empirical study of manufacturing companies listed on the Indonesia Stock Exchange period 2015-2017) 风险披露对股权资本成本和企业价值的影响(基于2015-2017年印尼证券交易所制造业上市公司的实证研究)
Indonesian Accounting Review Pub Date : 2019-09-10 DOI: 10.14414/TIAR.V9I2.1715
Eka Sri Sumardani, Rr.Sri Handayani
{"title":"The effect of risk disclosure on the cost of equity capital and firm value (An empirical study of manufacturing companies listed on the Indonesia Stock Exchange period 2015-2017)","authors":"Eka Sri Sumardani, Rr.Sri Handayani","doi":"10.14414/TIAR.V9I2.1715","DOIUrl":"https://doi.org/10.14414/TIAR.V9I2.1715","url":null,"abstract":"This study examines the effect of corporate risk disclosure on cost of equity capital and firm value. It uses the ratio of market value to book value, the ratio of leverage, consumer price index, growth, firm size, independent audit committee, and net profit during the study period and net profit in the previous year as control variables. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2017. The sample was taken using a purposive sampling method, with the total sample of 99 companies. The data were analyzed using multiple regression analysis to test the hypothesis. The results indicate that corporate risk disclosure has a negative effect on the cost of equity capital but corporate risk disclosure has a positive effect on firm value.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45208948","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
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