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The Indonesian Accounting Review
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Arjuna Subject : -
Articles 213 Documents
HUBUNGAN KEADILAN ORGANISASIONAL DAN KECURANGAN PEGAWAI DENGAN MODERATING KUALITAS PENGENDALIAN INTERNAL Puspitadewi, Paramita
The Indonesian Accounting Review Vol 2, No 2 (2012): TIAR - July 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.93

Abstract

This study aims to test the moderating effect of internal quality control procedures on therelationship between perceptions of organizational justice and employee fraud. This researchalso aims to test the effects of five organizational factors, namely: environmental ethics, internalaudit activity, the risk management training, communication and information, andmonitoring on the quality of internal control procedures (ICP). This study was conductedusing the survey method of internal auditor of Universitas Surabaya, Universitas KristenPetra, Universitas Airlangga, STIE Perbanas Surabaya, and Universitas Widya Mandala.There were two developed models in this study. The first model test was using linier regressionanalysis and the second model was using residual test. The results showed that the firstmodel reveals that the environmental ethics affect the quality of internal control proceduresbut has a negative coefficient, internal audit activity and monitoring affect the quality of internalcontrol procedures but has a positive coefficient. And risk management training andcommunication and information not affect the quality of internal control procedures. In thesecond model suggests that reveals that the quality of ICP has a moderating effect on the relationshipbetween perceptions of organizational justice and employee fraud.
Determinant of the presentation of proxy of user assets report and its implication for the quality of financial statements (A case study at the Work Unit of KPPN Mataram) Slamet, Triko; ., Busaini; Fitriyah, Nur
The Indonesian Accounting Review Vol 6, No 2 (2016): July - December 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.610

Abstract

The purpose of this study is to determine the effect of human resource ability, information technology utilization, government internal control system, and organizational commit-ment towards the presentation of proxy of user assets report and the effect of the presenta-tion of proxy of user assets report on the quality of financial statement. The population consisted of the providers of proxy of user assets report and the providers of financial state-ments at the Work Unit of State Treasury Service Office (KPPN) Mataram as many as 726 people with a total sample of 88 people. This study uses four exogenous variables: human resource ability, information technology utilization, government internal control system, organizational commitment, and two endogenous variables: the presentation of proxy of user assets report and the quality of financial statements. Data collection technique used in this study is a survey by distributing questionnaires. Data analysis tool used is SmartPLS version 2.0 M3. The results show that the human resource ability and government internal control system have positive influence on the presentation of proxy of user assets report, information technology utilization and organizational commitment have no influence on the presentation of proxy of user assets report, and the presentation of proxy of user assets report has positive influence on the quality of financial statements.
Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality Edtiyarsih, Denari Dhahana; Sudaryati, Erina; Budisusetyo, Sasongko
The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2000

Abstract

East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality.
CONSEQUENCES IMPLEMENTASI TOTAL QUALITY MANAGEMENT Maghfiroh, Rovilla El; Afriyanto, Eko
The Indonesian Accounting Review Vol 1, No 1 (2011): TIAR - January 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.433

Abstract

This study is aimed to prove and analyze the effect of focus on the custometi continuous improvement process, and integrated involvement, productive behavior of employee, pedormance of employee. As population are 140 respondents. This study employed complete enumeration or census method; hence, sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was multiple regressions. The results of this research show that tltere are positive and significant relationship between Subsystems of TQM consisls of afocus on the customer, continuous improvement process, and integrated involvement, productive behavior of employee, performance of employee. Benefit of this research can be used as scientific information regarding the variables of between Subsystems of TQM consists of afocus on the customer continuous improvement process, and integrated involvement, productive behavior of employee, performance of ernployee.
Data envelopment analysis for profitability and marketing in the 10 largest banks in Indonesia Mulyadi, JMV
The Indonesian Accounting Review Vol 9, No 2 (2019): July - December 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1817

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.
Attitudes towards whistleblowers, organizational commitment, ethical climate principles, and self-effi cacy as determinants of fraud disclosures Hayati, Nur; wulanditya, putri
The Indonesian Accounting Review Vol 8, No 1 (2018): January - June 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1636

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.
The effect of real earnings management through operating cash flow approach on company performance Agus Irwandi, Soni
The Indonesian Accounting Review Vol 4, No 1 (2014): TIAR - January2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.283

Abstract

Earnings management through real activities is a numbers game with the profits made through the activities associated with operational activities. In this study, real earnings management with operating cash flow approach using proxies on firm performance indicators Return on Assets (ROA) and Tobin's Q. The sample used in this study is a manufacturing company using the sample selection criteria. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on the company's performance indicators Tobin's Q.
The effect of firm size, financial performance, listing age and audit quality on Internet Financial Reporting Mahendri, Ni Wayan Putri; Irwandi, Soni Agus
The Indonesian Accounting Review Vol 6, No 2 (2016): July - December 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.614

Abstract

Financial reporting is the most important information for investors. So far, a rapid internet growth has created a new strategy for companies to communicate with investors. In this case, internet could be used by companies to report their financial information, or commonly known as Internet Financial Reporting (IFR). The objec-tive of this study is to analyze the effect of firm size, profitability, liquidity, leverage, listing age, and auditor reputation on Internet Financial Reporting. The sample, as based on sampling criteria, consists of 82 manufacturing companies listed in the Indonesia Stock Exchange in 2013. This study used a multiple regression analysis for the analyses such as to examine the variables that affect the Internet Financial Reporting. The findings show that firm size has a significant effect on Internet Fi-nancial Reporting. However, other factors such as profitability, liquidity, leverage, listing age, and auditor reputation have no significant effects on Internet Financial Reporting. The implication of this study is that the investors can use this study as a reference related to investment in Indonesia.
Psychological capital intervening effect on individual competency and educator accountants’ research performance in Surabaya Devi, Fitriyah Kusuma; Tjahjadi, Bambang
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1937

Abstract

This research aimed to discover the effects of knowledge, skill, and attitude on educator accountants’ research performance with psychological capital as an intervening variable. The Research object was educator accountants with their full-time status at both public and private higher education in Surabaya. The sample was taken by means of purposive sampling and it gained 167 employees. The data were analyzed using Structural Equation Modeling (SEM). The result shows that: (1) knowledge, skill, and attitude significantly affect educator accountants’ performance in Surabaya. (2) Psychological capital within educator accountants also significantly intervenes in the relationship between skill and attitude on educator accountants’ performance in Surabaya. However, psychological capital does not intervene relationship between knowledge on educator accountants’ performance in Surabaya.
The effect of corporate governance and firm size on companys financial performance Agus Budiyanto, Richy Sugiono; Hudiwinarsih, Gunasti
The Indonesian Accounting Review Vol 5, No 1 (2015): January - June 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.491

Abstract

The company's financial performance is very important, as one of the ways that can be done by the company's management, to meet the obligations of the parties concerned in achieving the vision and mission of the company. Good Corporate governance is one way to make the company more optimal in achieving the goals of the company. Based on the Corporate Governance Perception Index, some companies are included in the CGPI ratings with the category of very reliable and reliable. This will bring more investors to come so that the companies can develop into bigger investment with funds provided by the investors. As such, the research aims to test the effect of good corporate governance, as measured by CGPI score and firm size on the companys financial performance, con-sisting of profitability, leverage, and liquidity. This research is using purposive sampling method to select all the population, i.e. companies included in the CGPI ratings with the category of very reliable and reliable, and listed in Indonesia Stock Exchange period 2010-2013. There are 59 companies used as the samples in this study. The results of the analysis show that good corporate governance affects profitability and leverage, but it does not affect liquidity. While, firm size affects profitability, leverage, and liquidity

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