Indonesian Accounting Review最新文献_第6页

Fraud diamond analysis in detecting financial statement fraud 舞弊钻石分析在发现财务报表舞弊中的应用

Indonesian Accounting Review Pub Date : 2019-08-22 DOI: 10.14414/TIAR.V9I2.1632

Muara Rizqulloh Noble

引用次数: 25

The effect of emotional, spiritual and intellectual intelligence on auditor professionalism at the inspectorate of South Sulawesi Province 情感、精神和智力对南苏拉威西省监察局审计员职业素养的影响

Indonesian Accounting Review Pub Date : 2019-07-01 DOI: 10.14414/TIAR.V9I1.1416

M. Muslim, Hamzah Ahmad, Syamsuri Rahim

引用次数: 17

Factors affecting profit quality in manufacturing companies listed on Indonesia Stock Exchange 2012-1016 2012- 2016年印尼证券交易所上市制造业企业利润质量影响因素分析

Indonesian Accounting Review Pub Date : 2019-06-28 DOI: 10.14414/TIAR.V9I1.1674

Tutut Murniati

{"title":"Factors affecting profit quality in manufacturing companies listed on Indonesia Stock Exchange 2012-1016","authors":"Tutut Murniati","doi":"10.14414/TIAR.V9I1.1674","DOIUrl":"https://doi.org/10.14414/TIAR.V9I1.1674","url":null,"abstract":"The manufacturing company's profit information is useful for the right decision-making. This study aims to determine the effect of leverage, liquidity, audit firm reputation, conservatism, investment opportunity set (IOS), independent commissioner and institutional ownership of earnings quality at manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. This research also use control variable that is return on asset (ROA). The sampling method used is purposive sampling technique. The sample used is as many as 100 manufacturing companies listed on the IDX. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that leverage, liquidity, conservatism, independent commissioner and institutional ownership have no effect on earnings quality either using control variable or without control variable. Investment opportunity set variables affect the quality of earnings when testing without using control variables. While when tested by using control variables, investment opportunity set has no effect on earnings quality. Audit firm reputation has an effect on the quality of earnings both when using control variables and without control variables.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44635593","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 debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange 债务政策、公司价值、公司规模、投资现金流对印尼证券交易所上市矿业公司股票回报的影响

Indonesian Accounting Review Pub Date : 2019-06-28 DOI: 10.14414/TIAR.V9I1.1703

Ardhia Prameswari Regita Cahyani, Carolyn Lukita Sembiring

{"title":"The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange","authors":"Ardhia Prameswari Regita Cahyani, Carolyn Lukita Sembiring","doi":"10.14414/TIAR.V9I1.1703","DOIUrl":"https://doi.org/10.14414/TIAR.V9I1.1703","url":null,"abstract":"Investment is a delay in consumption now to be allocated to productive assets which are expected to generate profits in the future, which is called stocks return. Mining company in Indonesia is an attractive sector to invest in stocks because from a geographical perspective, Indonesia is an archipelago structure that contains mining products. There are risks that will be experienced by investors when investing, namely systematic risk and unsystematic risk. Unsystematic risk can be avoided because related to management decisions. Knowing and analyzing the effect of debt policy, firm value, company size, investment cash flow on stock returns on mining companies listed on the Indonesian Stock Exchange. The statistical method used in this study is multiple regression analysis. The sample in this study is a mining company that has go public and published audited financial statements 2013-2017 with 84 data processed consisting of 28 companies each year. The results of hypothesis testing can be concluded that debt policy and firm value have significant effect on stock returns while firm size and investment cash flow does not have significant effect on stock returns. Investor will be interested in investing in companies with good financial performance rather than bad financial performance.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48740349","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

Determinants of Financial Distress in Property and Real Estate Companies 房地产和房地产公司财务困境的决定因素

Indonesian Accounting Review Pub Date : 2019-06-28 DOI: 10.14414/TIAR.V9I1.1705

Inggriyani Wilda Utami, Titis Puspitaningrum Dewi Kartika

引用次数: 0

The effect of capital structure, institutional ownership, managerial ownership, and profitability on company value in manufacturing companies 制造业企业的资本结构、机构所有权、管理层所有权和盈利能力对公司价值的影响

Indonesian Accounting Review Pub Date : 2019-06-26 DOI: 10.14414/TIAR.V9I1.1619

Jhonatan Trafalgar, L. Africa

{"title":"The effect of capital structure, institutional ownership, managerial ownership, and profitability on company value in manufacturing companies","authors":"Jhonatan Trafalgar, L. Africa","doi":"10.14414/TIAR.V9I1.1619","DOIUrl":"https://doi.org/10.14414/TIAR.V9I1.1619","url":null,"abstract":"This study aimed to examine the effect of capital structure, institutional ownership, managerial ownership, and profitability on company value. It used independent variables such as capital structure with a proxy of Debt to Equity Ratio (DER), institutional ownership, managerial ownership, and profitability with a proxy of Return on Equity (ROE), and the dependent variable such as company value. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) for the period 2014-2017, with the population of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the sample of manufacturing companies in the sector of various industries in the period 2014-2017. It was taken by using purposive sampling method, where they were selected based on the criteria. The data were analyzed using a multiple linear regression analysis with SPSS 23. The results indicated that the Debt to Equity Ratio (DER), institutional ownership, and managerial ownership have no significant effect on company value, while Return on Equity (ROE) has a significant effect on company value. The company's goal can be achieved if the company's performance is able to optimize the value of the company.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43414511","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: 28

The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality 审计任期、审计轮转、会计师事务所规模和客户公司规模对审计质量的影响

Indonesian Accounting Review Pub Date : 2019-06-26 DOI: 10.14414/TIAR.V9I1.1528

D. Priyanti, N. Dewi

{"title":"The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality","authors":"D. Priyanti, N. Dewi","doi":"10.14414/TIAR.V9I1.1528","DOIUrl":"https://doi.org/10.14414/TIAR.V9I1.1528","url":null,"abstract":"This study aimed to examine the effect of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit quality. Audit quality in this study is peroxided by earnings quality which is measured by the level of discretionary accruals of modified jones model, while audit tenure is measured by counting the year in which the same auditors have made work engagement with the auditee. Audit rotation and public accounting firm size are measured by using dummy variable, while client’s company size is measured by using the growth of total assets. The population in this study consists of public companies, especially the telecommunications and retail sectors service companies listed in Indonesia Stock Exchange in the period 2012-2017. Sampling technique used is purposive sampling method. The total of the sample is 30 companies. After data observation, there are 73 samples included as outlier and should be excluded from samples of observation. So, the final data used are 107 data. Multiple linear regressions analysis is used as analysis technique. The empirical results of this study show that audit tenure and public accounting firm size have no effect on audit quality; audit rotation has negative and significant effect on audit quality; and client’s company size has positive and significant effecton audit quality.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42047921","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 original LG revenue, balancing fund, and capital expenditure on LG financial performance in regencies in East Java Province 原LG收入、平衡基金和资本支出对东爪哇省学校LG财务绩效的影响

Indonesian Accounting Review Pub Date : 2019-06-26 DOI: 10.14414/TIAR.V9I1.1704

Firmansyah Thalib, Diah Ekaningtias

引用次数: 2

The effect of gender, public accounting firm size, and company size on audit fee 性别、会计师事务所规模、公司规模对审计费用的影响

Indonesian Accounting Review Pub Date : 2019-06-26 DOI: 10.14414/TIAR.V9I1.1683

Brian Fitra Herlano, Amelia Zulfani

{"title":"The effect of gender, public accounting firm size, and company size on audit fee","authors":"Brian Fitra Herlano, Amelia Zulfani","doi":"10.14414/TIAR.V9I1.1683","DOIUrl":"https://doi.org/10.14414/TIAR.V9I1.1683","url":null,"abstract":"An audit fee is the cost received by the auditor after completing his audit services. This fee is issued by a company who employ an auditor to increase management supervision, the quality of the company’s financial statements, and management independence. This study discusses several independent variables that have been used in previous studies, such as gender, the size of the Public Accounting Firm, and the size of the client’s company. This study aimed to determine the effect of gender, the size of the Public Accounting Firm, and the size of the client’s company on the audit fees in companies listed on the Stock Exchange in 2015-2016. This study uses a quantitative approach with a sample of 46 companies. The selection of samples in this study is conducted using a purposive sampling method. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX). The analysis of the study is conducted using multiple linear regression analysis. The results of the study show that the size of the Public Accounting Firm and the size of the client’s company have an effect on the audit fee, while gender has no effect on the audit fees in companies listed on the Indonesia Stock Exchange ((IDX) in 2015-2016.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47447744","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 managerial ownership, institutional ownership, and foreign ownership on intellectual capital 管理层所有制、机构所有制和外资所有制对知识资本的影响

Indonesian Accounting Review Pub Date : 2019-06-26 DOI: 10.14414/TIAR.V9I1.1631

M. Oktavian

{"title":"The effect of managerial ownership, institutional ownership, and foreign ownership on intellectual capital","authors":"M. Oktavian","doi":"10.14414/TIAR.V9I1.1631","DOIUrl":"https://doi.org/10.14414/TIAR.V9I1.1631","url":null,"abstract":"This research aims to examine the effect of managerial ownership, institutional ownership, and foreign ownership on intellectual capital performance. The intellectual capital performance is measured by Extended Value Added Intellectual Capital Plus (E-VAIC Plus) which was developed by Ulum (2014). Managerial ownership is measured by the ratio of the number of stocks owned by the managers over the total company’s stocks outstanding. Institutional ownership is measured by the ratio of the number of stocks owned by institutions over the total company’s stocks outstanding. Foreign ownership is measured by the ratio of the number of stocks owned by foreign parties over the total company’s stocks outstanding. It sused a population of 34 banking companies listed on the Indonesia Stock Exchange in the period 2013-2016. They were taken using a purposive sampling technique, consisting of 20 banks. The data were analyzed using SEM-PLS. The results showed that managerial ownership has an effect on intellectual capital performance. Institutional ownership has no effect on intellectual capital performance. Foreign ownership has no effect on intellectual capital performance.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41810330","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: 8