The Indonesian Journal of Accounting Research
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Muatan Etika dalam Pengajaran Akuntansi Keuangan dan Dampaknya terhadap Persepsi Etika Mahasiswa: Studi Eksperimen Semu
No full textThis study investigates whether integrating ethical issues in financial accounting course will improve student's ethical perception. The collapse of Enron and the conviction of its accounting firm, Arthur Andersen, has raised a concerns about the role of accounting education in developing etichal and moral behavior among undergraduate accounting students. Students learn ethics and ethical profession usually either from auditing courses or from cases related to auditing. However, ethical issues are not always related to auditing. Ethical problems can occur at any stage during the preparation of financial statements. Using quasi experiment, a posttest-only control group design, we examine wheter loading ethical issues in financial accounting course influence student's ethical perception. In addition, we also test wether interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influences student's ethics perception. We find that integrating ethical issues in financial accounting course does not affect ethical perception. However, our test show that interaction between loading ethical issues in financial accounting course and student GPA significantly influences the student's. Considering the current climate of good governance, I argue that accounting educators can no longer postpone the integration of ethical issues in accounting curriculum
Analisis Praktik Manajemen Kualitas, Strategi Bisnis dan Pelaporan Kinerja pada Perusahaan Bersertifikat ISO 9000 dan Perusahaan Non-ISO 9000
No full textISO 9000 certification is a recent phenomenon. An increasing number of organizations are obtaining ISO accreditation from the International Organization for Standardization (ISO). ISO 9000 series (Quality Management and Quality Assurance Standard) outlines the requirement to be met by producers ilustrating their competence to design, produce and deliver products and services with a consistence level of quality. Although ISO accreditation may reflect an organization’s pursuit of a quality focused, business strategy and commitment to management quality practices, ISO acreditation may merely be a response to external demand for quality certification. This reseach examines whether ISO accredited companies differ from non ISO accredited companies in quality management practices, business strategy, and quality performance measurement.Based on mail questionaire sent to a sample of ISO accredited and non ISO accredited in Indonesia manufacturing companies, the results showed a significant difference in quality management practices for small entreprizes with and without ISO certivication? However, there was no significant differences in the business strategy and quality performance measurement between ISO accredited companies and non ISO accredited companies
Implementation of Refined Hyperview of Learning (rHOL) on Management Accounting Learning Process (An Extended Ethnographic Study)
No full textThe purpose of this paper is to provide evidence on the implementation of Love-Based Accounting Education (LBAE) through refined Hyperview of Learning (rHOL) as the core of humanity learning process. The essence of rHOL is a purification process. We show the impact of rHOL on learning process by suiting faith towards God to free accounting education from secularism and corporate hegemony. Utilizing sing extended ethnography by phenomenology, we portray the implication of rHOL on accounting students’ learning conceptions on three management accounting topics: Activity-Based Costing, Total Quality Management, and Balanced Score Card. We name this method as exethnography. We argue that these three topics are secular and their existences are merely to support corporate hegemony.The presence of secularism and corporate hegemony has caused the abandonment of local values and local needs respectively. Educators play an important role in implementing rHOL since he/she must trigger and maintain the purification process throughout the learning process. The results are astonishing since there are shifts in students’ consciousness in three varying degrees (verstehen, critical, reconstruction/deconstruction). As a result of rHOL implementation, both the educator and the students were seen enlightened. They renew their consciousness and return to local values and local needs
Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB), Apikasinya dalam Penggunaan Software Audit oleh Auditor
No full textThis research intends to reveal factors that influence the audit software usage of the auditor. The models that used to explain audit software usage are technology acceptance model (TAM) and theory of planned behavior (TPB). This research uses auditor as a unit analysis. Statistical tool that used in this research is Structural Equation Modelling (SEM) . Data are analyzed by using statistical software LISREL 8.30.This research prove that software characteristic is the greatly factor that determine audit software acceptance followed by organizational characteristic factor. Moreover this research also prove that software audit acceptance act as the factor that influence audit software usage. Eventhough it is not the only factor, there is not enough evidence to refute this hypothesis
Bukti Empiris Pengaruh Spesialisasi Industri Auditor terhadap Earnings Response Coefficient
No full textThis study investigates the effect of auditor industry specialization on the earnings response coefficients (ERC). Prior work (DeAngelo 1981) has suggested that auditors offer different levels of audit quality. One component of the quality difference across auditors is industry specialization (Craswell et al. 1995 and Hogan and Jeter 1999). Teoh dan Wong (1993) argue that audit quality is positively associated with the client’s quality of earnings and the earnings response coefficient (ERC), which is the responsiveness of the stock market to information about unexpected earnings. This study uses the sample of unregulated companies during1996-2000. The results suggest that, after controlling another variables that correlates with ERC, clients of industry specialist auditor have higher ERCs than clients of non-specialist auditors. Interestingly, there is no difference response statistically significance between firms that were audited by specialist auditor and by nonspecialist auditor
The Effect of Ownership Concentration on the Earnings Quality: Evidence from Indonesian Companies
No full textIndonesian public corporations formerly were family-owned business. Since the legal protection of property rights by the state is still low, those families secure their assets by only emitted a small portion of stocks. Considering the high ownership concentration in public corporations and Indonesian cultures, the accounting information quality released is investigated.The result shows that market reacts negatively to the earnings information released by concentrated public companies. This result conforms to the entrenchment effect and gives evidence how minority owners react to earnings information released by majority owners. This study also uses firm specific regression method for sensitivity analysis
Prediksi Kebangkrutan Bank
No full textBank Indonesia controls Banks’ operations in Indonesia and their annual financial statements must be published. But several banks had poor performances, so that had to be liquidated.This study is designed to investigate whether published banks’ annual financial statements can be used to predict a possibility to bankruptcy by using CAMEL ratios and other indicators. Estimated samples were 7 banks that were liquidated and 87 banks that weren’t liquidated in 1997 with 1996’ annual fanatical statements data. Validated sampels were 16 banks that were liquidated and 70 banks weren’t liquidated in 1999with 1997’ annual financial statements data. This study used ANOVA and logit regression as statistic tools.The results of this study stated that the dominant factor of banks’ liquidation in 1997 was loosed loan to banks’ owner or group and the dominant factor of banks’ liquidation in 1999 was the high operation cost. By estimated and validated sampels test about bank bankruptcy prediction, the decision to close banks was stated for banks that had not to liquidate (error type 1). For these results, bank bankruptcy prediction should use not only CAMEL ratios, but also should use other variables as economic, politic or other factors
Pengaruh Sistem Pengukuran Kinerja dan Sistem Penghargaan terhadap Keefektifan Penerapan Teknik Total Quality Management Studi Empiris pada Perusahaan Manufaktur di Indonesia
No full textStudies examining the manufacturing practices using Total Quality Management (TQM) and the management accounting system designs that interactively affected performance became an interesting area of research for many years. TQM was a technique that was frequently used by manufacturing companies in order to improve the company’s effectiveness through performace. The management accounting system designs used in this study were performance measurement system and the reward system as the moderating variables.Data of the study was collected via mail survey to managers. This study used 47 respondens of managers from various functional departments of manufacturing companies listed in the capital market directory 1999. Data was analyzed using multiple regression model. Further analysis showed that there were positive effects of the TQM techniques as well as the performance measurement system and reward system on the managerial performance. The results of this study supported previous studies’ finding that high performance can be achieved if the TQM manufacturing practices were employed along with the moderating variables, i.e. the performance measurement system and reward system
Pengaruh Kombinasi Keunggulan dan Keterbatasan Perusahaan terhadap Set Kesempatan Investasi (IOS)
No full textThis paper examined the relationship between the model of growth opportunities rests on combining the firm advantages and limitations, and the investment opportunity set (IOS). In particularly, I extend and modify the work of AlNajjar and Belkaoui (2001) for Indonesian conditions. Four variables are used as firm advantages such as corporate reputation, multinationality, size and profitability, and two variables as firm limitations such as leverage and systematic risk. I find evidence that only one variable of firm advantages such as corporate reputation, and two variables of firm limitations are confirmed with the general model of growth opportunities. Nevertheless, the relationship between leverage and IOS are directly related, where this relation are not consist with the theory
