发布求助
文献互助 智能选刊 最新文献

Indonesian Accounting Review最新文献

筛选
英文 中文
Factors affecting the internet financial reporting (IFR) in banking sector companies listed on the indonesia stock exchange (IDX) 影响在印尼证券交易所（IDX）上市的银行业公司互联网财务报告（IFR）的因素
Indonesian Accounting Review Pub Date : 2018-12-28 DOI: 10.14414/TIAR.V8I2.1534
Ilham Maulana, L. S. Almilia
{"title":"Factors affecting the internet financial reporting (IFR) in banking sector companies listed on the indonesia stock exchange (IDX)","authors":"Ilham Maulana, L. S. Almilia","doi":"10.14414/TIAR.V8I2.1534","DOIUrl":"https://doi.org/10.14414/TIAR.V8I2.1534","url":null,"abstract":"Internet Financial Reporting is the disclosure of company’s financial and non-financial information through the company's official website. The format commonly used includes HTML, PDF, XBRL, audio and video. This study aims to examine the effect of firm size, leverage, listing age, profitability, and liquidity on the Internet Financial Reporting. The population in this study is banking sector companies listed on the Indonesia Stock Exchange (IDX) period 2016. The sampling technique used is purposive sampling with SPSS 23, software. The results of this study show that firm size and leverage have an effect on Internet Financial Reporting, but listing age, profitability, and liquidity have no effect on Internet Financial Reporting.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41646793","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 effect of firm size, financial ratios and cash flow on stock return 公司规模、财务比率和现金流量对股票收益的影响
Indonesian Accounting Review Pub Date : 2018-12-28 DOI: 10.14414/TIAR.V8I2.1313
Atika Yuliarti, Lucia Ari Diyani
{"title":"The effect of firm size, financial ratios and cash flow on stock return","authors":"Atika Yuliarti, Lucia Ari Diyani","doi":"10.14414/TIAR.V8I2.1313","DOIUrl":"https://doi.org/10.14414/TIAR.V8I2.1313","url":null,"abstract":"Stocks are kinds of financial instruments with high returns that have high levels of uncertainty. Before decide to invest the investor needs to formulate the expected rate of return. Companies with good financial performance will increase the value of the company so that the company's stock price increases and stock return also increases. The purpose of this research was to determine the effect of Firm Size, Return On Equity, Market Book Ratio, Current Ratio, Cash Flow from Operating Activities, Cash Flow from Investing Activities and Cash Flow from Financing Activities to Stock Return. The object of research used were seven pharmaceutical industry companies listed in BEI period the 2011-2016 with multiple analysis methods. The results of this study indicate that partially Market Book Ratio has a significant positive effect on Stock Return and Cash Flow from Financing Activities has a significant negative effect on Stock Return while Firm Size, Return On Equity, Current Ratio Cash Flow from Operating and  Investing Activities have no significant effect on Stock Return. All variables in this study simultaneously have a significant effect on Stock Return.","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":"43758120","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: 14
The effect of corporate governance, leverage, and liquidity on islamic social reporting (ISR) disclosure in islamic commercial banks in Indonesia 公司治理、杠杆和流动性对印尼伊斯兰商业银行伊斯兰社会报告（ISR）披露的影响
Indonesian Accounting Review Pub Date : 2018-12-27 DOI: 10.14414/tiar.v8i2.1628
Dinna Riyani, N. Dewi
{"title":"The effect of corporate governance, leverage, and liquidity on islamic social reporting (ISR) disclosure in islamic commercial banks in Indonesia","authors":"Dinna Riyani, N. Dewi","doi":"10.14414/tiar.v8i2.1628","DOIUrl":"https://doi.org/10.14414/tiar.v8i2.1628","url":null,"abstract":"Islamic Social Reporting is the standard index of performance reporting in sharia-based companies. This index was born on the basis of reporting standards based on AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions). The objective of this research was to knowing the extent of Corporate Governance, leverage dan liquidity of Islamic Social Reporting Disclosure (ISR). The independent variables were used in this study is The Board of Comisionner, The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage and liquidity, while the dependent variable is the ISR disclosure. Samples were taken by using census sampling technique. The final sample as many as 12 islamic bank in Indonesia on 2012-2016. Data analysis method of the data used in this research is descriptive analysis, classical assumption test, and multiple linear regression using SPSS 23 for windows. The results of this study showed that The Board of Comisionner and liquidity has effect ISR disclosure. The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage does not affect the ISR disclosure.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49369217","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 Public Ownership, Risk Management Committee, Bank Size, Leverage, and Board of Commissioners on Risk Management Disclosures (Empirical Study in Banking Sector Companies Listed on the Indonesia Stock Exchange for the Period 2011-2015) 公众持股、风险管理委员会、银行规模、杠杆率和董事会对风险管理披露的影响(2011-2015年印尼证券交易所银行业上市公司的实证研究)
Indonesian Accounting Review Pub Date : 2018-06-29 DOI: 10.14414/tiar.v8i1.1577
Nisa Nailur Rahma, L. S. Almilia
{"title":"The Effect of Public Ownership, Risk Management Committee, Bank Size, Leverage, and Board of Commissioners on Risk Management Disclosures (Empirical Study in Banking Sector Companies Listed on the Indonesia Stock Exchange for the Period 2011-2015)","authors":"Nisa Nailur Rahma, L. S. Almilia","doi":"10.14414/tiar.v8i1.1577","DOIUrl":"https://doi.org/10.14414/tiar.v8i1.1577","url":null,"abstract":"Every company is defi nitely at fi nancial risk or operational risk. In a uncertain econimic situation, risk management is one of the ways to reduce and deal with the possible risk faced by the company. This research aims to analyze the effect of public ownership, risk management committee, bank size, leverage and the board of commissioners on the disclosure of risk management. The population used in this study is secondary data derived from annual reports of conventional banking companies listed on the Indonesia Stock Exchange (IDX), period 2011-2015. A sample of 35 companies is obtained through purposive sampling method. The statistical method used is regression analysis. Hypothesis test is conducted by t test and F test. The results of this study show that (1) public ownership has no effect on risk management disclosure, (2) risk management committe has an effect on risk management discolsure, (3) bank size has no effect on risk management disclosure, (4) leverage has an effect disclosure risk management, (5) the board of commissioners has an effect on risk management disclosure.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46867818","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
Factors That Infl uence the Revaluation of Fixed Assets in Manufacturing Sector Companies Listed on the Indonesia Stock Exchange Period 2014-2017 2014-2017年印尼证券交易所上市制造业公司固定资产重估的影响因素
Indonesian Accounting Review Pub Date : 2018-06-29 DOI: 10.14414/TIAR.V8I1.1530
Fadhilah Amelinda, Nur Suci I Mei Murni
{"title":"Factors That Infl uence the Revaluation of Fixed Assets in Manufacturing Sector Companies Listed on the Indonesia Stock Exchange Period 2014-2017","authors":"Fadhilah Amelinda, Nur Suci I Mei Murni","doi":"10.14414/TIAR.V8I1.1530","DOIUrl":"https://doi.org/10.14414/TIAR.V8I1.1530","url":null,"abstract":"This study aims to determine the effect of leverage, liquidity, fi xed assets intensity, and fi rm size on the revaluation of fi xed assets. The population of this study is manufacturing sector companies in Indonesia. The research samples are manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2017. Sampling technique is conducted using purposive sampling method. The data used are secondary data. The research data include fi nancial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) obtained from ww.idx.co.id in 2014-2017. The data collection strategy in this study is the archive strategy, that is, the data collection derived from existing records or databases. Data analysis is done using logistic regression analysis. The results of this study show that the variables of leverage, liquidity, and fi xed assets intensity have no effect on the company’s decision to carry out fi xed assets revaluation, while the variable of fi rm size has an effect on the company’s decision to carry out fixed assets revaluation.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44583529","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
The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements 非财务因素与财务因素对公司年度财务报表报送及时性的影响
Indonesian Accounting Review Pub Date : 2018-06-29 DOI: 10.14414/TIAR.V8I1.1531
F. Aula, Sasongko Budisusetyo
{"title":"The Effect of Non-Financial and Financial Factors on the Timeliness of the Submission of Company Annual Financial Statements","authors":"F. Aula, Sasongko Budisusetyo","doi":"10.14414/TIAR.V8I1.1531","DOIUrl":"https://doi.org/10.14414/TIAR.V8I1.1531","url":null,"abstract":"Timeliness is the availability of information for decision makers at the right time so that it can infl uence the stakeholders’ decisions. The aim of this study is to examine the effect of fi nancial and non-financial factors on the timeliness of the submission of company annual fi nancial statements. The population consists of manufacturing companies listed on the Indonesia Stock Exchange 2012-2016. A sample of 243 companies were obtained using a Purposive sampling method. The data processed by suing SPSS version 23 with descriptive analysis and multiple linear regression analysis. Based on the results of this study, the variables of independent board of commissioners and profi tability have a signifi cant effect on the timeliness of the submission of company annual fi nancial statements, while the variables of public ownership, institutional ownership, audit tenure, leverage, and fi rm size have no signifi cant effect on the timeliness of the submission of company annual fi nancial statements.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48623008","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
Attitudes towards Whistleblowers, Organizational Commitment, Ethical Climate Principles, and Self-Efficacy as Determinants of Fraud Disclosures 对举报人的态度，组织承诺，道德气候原则，和自我效能作为欺诈披露的决定因素
Indonesian Accounting Review Pub Date : 2018-06-29 DOI: 10.14414/TIAR.V8I1.1636
Nur Hayati, Putri Wulanditya
{"title":"Attitudes towards Whistleblowers, Organizational Commitment, Ethical Climate Principles, and Self-Efficacy as Determinants of Fraud Disclosures","authors":"Nur Hayati, Putri Wulanditya","doi":"10.14414/TIAR.V8I1.1636","DOIUrl":"https://doi.org/10.14414/TIAR.V8I1.1636","url":null,"abstract":"Whistle-blowing is one of pro-social action done by organization members to give directions, procedures, or policies that have corrective impact on the organizations. The brave action to disclose fraud is determined by internal and external factors of individuals. This research is conducted to test factors that infl uence people to conduct whistleblowing, such as attitudes towards whistleblowers, ethical climate-principles, organization commitment, and self-effi cacy. This research also has objective to test the applications of Theory of Planned Behavior (TPB) and Pro-social Organizational Behavior (POB) particularly related to fraud. The research methodology is conducted using questionaire and analyzed using Multiple Regression. Results of the research show that attitudes towards whistleblowers, ethical climate principles, organizational commitments, and self-effi cacy have a signifi cant effect on the intention to conduct whistle-blowing.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43907950","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 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披露的影响
Indonesian Accounting Review Pub Date : 2018-06-29 DOI: 10.14414/TIAR.V8I1.1307
A. Pamungkas, Daniël Stephanus
{"title":"The Effect of Environmental Performance, Firm Size, and Profi tability on Environmental Disclosure","authors":"A. Pamungkas, Daniël Stephanus","doi":"10.14414/TIAR.V8I1.1307","DOIUrl":"https://doi.org/10.14414/TIAR.V8I1.1307","url":null,"abstract":"This study aims to explore and analyze (1) the effect of the implementation of forensic accounting on fraud prevention; (2) the effect of the implementation of forensic accounting on fraud detection; and (3) the effect of the implementation of investigative audit on fraud disclosure in regional fi nancial management. The research method used in this study is descriptive qualitative method that examines some information derived from informants through in-depth interview. The results of the research analysis show that there are some problems or weaknesses in the implementation of forensic accounting, such as uneven SPIP maturity level, employees of agencies that are resistant to FCP implementation, the implementation of SIMDA that is not maximal, the absence of EDP laboratories in the BPKP of East Nusa Tenggara, and discrepancies in budget estimates on the implementationof the probity audit. In addition, there are weaknesses in the implementation of investigative audits, where fraud disclosure in the BPKP is based solely on request.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44550908","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
The Impact of Mental Accounting on Tax Evasion (An Experimental Study in Accounting Students) 心理会计对偷税漏税的影响（会计专业学生的实验研究）
Indonesian Accounting Review Pub Date : 2018-06-29 DOI: 10.14414/TIAR.V8I1.1579
Aprilia Kardianzah Putri, Tarjo Tarjo, Achdiar Redy Setiawan
{"title":"The Impact of Mental Accounting on Tax Evasion (An Experimental Study in Accounting Students)","authors":"Aprilia Kardianzah Putri, Tarjo Tarjo, Achdiar Redy Setiawan","doi":"10.14414/TIAR.V8I1.1579","DOIUrl":"https://doi.org/10.14414/TIAR.V8I1.1579","url":null,"abstract":"The purpose of this study is to fi nd out the impact of mental accounting on tax evasion decisions. This research is a quantitative research using experimental research methods. Analysis was conducted using 2x3 between subjects experimental design. The sample used in this experiment was accounting students at Trunojoyo University, Madura, with concentration on taxation. The results for all treatments in this study indicate that there are no differences between in gain scenario and loss scenario. These fi ndings can be explained by mental accounting and prospect theory. This study shows that individuals evaluate tax payments and tax refunds asymmetrically. In addition, the individuals also underlie mental accounting when making tax evasion decisions.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48126295","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
Front matter 前页
Indonesian Accounting Review Pub Date : 1900-01-01 DOI: 10.14414/tiar.v11i1.2525
E. Editor
{"title":"Front matter","authors":"E. Editor","doi":"10.14414/tiar.v11i1.2525","DOIUrl":"https://doi.org/10.14414/tiar.v11i1.2525","url":null,"abstract":"","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66948224","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信