Indonesian Accounting Review最新文献_第7页

Analysis of factors that affect internal whistle-blowing intentions 影响内部检举意图的因素分析

Indonesian Accounting Review Pub Date : 2019-06-26 DOI: 10.14414/TIAR.V9I1.1675

Rif'atul Fitriyah, Rovila El Maghviroh

引用次数: 0

The Effect of Environmental Performance, Firm Size, and Profi tability on Environmental Disclosure 环境绩效、企业规模和盈利能力对环境信息披露的影响

Indonesian Accounting Review Pub Date : 2019-04-04 DOI: 10.14414/TIAR.V8I1.953

Jane Adriana, N. Dewi

引用次数: 1

An accounting review of athletes in ownership of basketball club assets 篮球俱乐部资产所有权中运动员的会计审查

Indonesian Accounting Review Pub Date : 2019-01-01 DOI: 10.14414/tiar.v9i2.1770

Kristina Puspitasari, Sasongko Budisusetyo, Z. Zakiah

{"title":"An accounting review of athletes in ownership of basketball club assets","authors":"Kristina Puspitasari, Sasongko Budisusetyo, Z. Zakiah","doi":"10.14414/tiar.v9i2.1770","DOIUrl":"https://doi.org/10.14414/tiar.v9i2.1770","url":null,"abstract":"Sports are now growing as a business industry that can involve many parties interested in it. This study aims to determine the accounting treatment of athletes, recognized as club assets in the sport industry, particularly at Surabaya Fever Basketball Club. The unit of analysis is the management accountant and athlete management with both the primary and secondary data. The data were collected using interview, observation, and documentatition and analyzed by means of testing, categorizing, tabulating, and recombining the evidence. The use of this qualitative method approach is an answer that cannot be measured in numbers, but the indicator is the meaning of the context. The results show that Surabaya Fever Club recognizes the athlete as an asset and has fulfilled the asset classification. It is proven by the existence of economic benefits or services in the future. There is a useful life for the company originating from past transactions and is expressed in monetary units. In addition athletes are valued as intangible assets because they have economic benefits for the organization and are identified without physical form. Athletes meet the main characteristics, that is, can be further identified. However, there are no specific standards that state or discuss human resource assets.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66948765","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

A comparative study of the effect of institutional ownership, audit committee, and gender on audit report lag in Indonesia, Malaysia, and Singapore 机构所有权、审计委员会和性别对印尼、马来西亚和新加坡审计报告滞后影响的比较研究

Indonesian Accounting Review Pub Date : 2018-12-28 DOI: 10.14414/TIAR.V8I2.1658

Yulia Frischanita

{"title":"A comparative study of the effect of institutional ownership, audit committee, and gender on audit report lag in Indonesia, Malaysia, and Singapore","authors":"Yulia Frischanita","doi":"10.14414/TIAR.V8I2.1658","DOIUrl":"https://doi.org/10.14414/TIAR.V8I2.1658","url":null,"abstract":"The purpose of this research are to analyst the negative effect of institutional ownership, audit committee and gender to audit report lag of mining company in Indonesia, Malaysia and Singapore for 2012-2016. Gender is proxied by gender of CEO and gender of Committee Audit’s Head. Not only that, the research also analyst the difference mean value of audit report lag in Indonesia, Malaysia and Singapore. This research use random purposive sampling technique because the amount company gap after purposive sampling between three counties are high. Total of population of three countries are 67 companies and mining company which fulfill the criteria of purposive sampling is 43 companies. That are consist of 34 Indonesia’s mining companies, 3 Malaysia’s mining companies and 6 Singapore’s mining companies. The final sample is 13 companies consist of 5 Indonesia’s company, 5 Singapore’s company and 3 Malaysia’s Company. Multiple Linear Regression is used to examine the effect of independent variable to dependent variable, while One Way-Anova is used to examine the difference mean value of audit report lag. The result of this research are institutional ownership have negative effect to audit report lag, while audit committee and gender don’t have effect to audit report lag. Beside that, there is no difference mean value of audit report lag in Indonesia, Malaysia and Singapore because they have same regulation about maximal day of company to publish their financial report.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45415082","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 corporate social responsibility and ownership structure on firm value in food and beverage companies in south east Asia 企业社会责任与股权结构对东南亚餐饮企业价值的影响

Indonesian Accounting Review Pub Date : 2018-12-28 DOI: 10.14414/TIAR.V8I2.1539

F. D. Anggraini, Erida Herlina

引用次数: 1

Analysis of factors affecting tax avoidance and firm value 影响避税和企业价值的因素分析

Indonesian Accounting Review Pub Date : 2018-12-28 DOI: 10.14414/tiar.v8i2.1538

M. Antony, Gunasti Hudiwinarsih

引用次数: 4

The effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as a moderating variable 智力资本披露、信息不对称和企业规模对股权资本成本的影响——管理层所有权是调节变量

Indonesian Accounting Review Pub Date : 2018-12-28 DOI: 10.14414/TIAR.V8I2.1529

Devita Hendini Putri, Nur'aini Rokhmania

{"title":"The effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as a moderating variable","authors":"Devita Hendini Putri, Nur'aini Rokhmania","doi":"10.14414/TIAR.V8I2.1529","DOIUrl":"https://doi.org/10.14414/TIAR.V8I2.1529","url":null,"abstract":"The purpose of this study is to find out the effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as moderating variable. Total sample used in this study is 47 companies listed in the LQ45 Index in Indonesia Stock Exchange (IDX) during the period February 2014 - January 2017. The study period was 2013-2016. Data analysis technique used in this study is descriptive statistical analysis, ordinary least square analysis, and moderated regression analysis. The results of this study show that intellectual capital disclosure has an effect on the cost of equity capital. Components of intellectual capital disclosure, such as human capital, structural capital, and relational capital, have a significant effect on the cost of equity capital. But information asymmetry and firm size have no significant effect on the cost of equity capital. Managerial ownership, as moderating variable, cannot moderate the effect of intellectual capital disclosure, information asymmetry, and firm size on the cost of equity capital.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46498239","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 the effect of fraud triangle dimensions, selfefficacy, and religiosity on academic fraud in accounting students 舞弊三角维度、自我效能感和宗教信仰对会计专业学生学术舞弊的影响分析

Indonesian Accounting Review Pub Date : 2018-12-28 DOI: 10.14414/TIAR.V8I2.1536

I. Melati, R. Wilopo, Indah Hapsari

引用次数: 4

The effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance 公司治理、公司社会责任和财务绩效对避税的影响

Indonesian Accounting Review Pub Date : 2018-12-28 DOI: 10.14414/TIAR.V8I2.1673

Sandhi Wiratmoko

引用次数: 17

The effect of financial performance, board of commissioners, blockholder ownership, auditor type and firm age on voluntary disclosure 财务业绩、董事会、大股东所有权、审计师类型和公司年龄对自愿披露的影响

Indonesian Accounting Review Pub Date : 2018-12-28 DOI: 10.14414/TIAR.V8I2.1525

Aldo Prandita Nanda, Joicenda Nahumury

引用次数: 0