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Indonesian Accounting Review
Number of Followers: 0  Open Access journalISSN (Print) 2086-3802 - ISSN (Online) 2302-822X Published by STIE Perbanas Surabaya  [3 journals]
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- Revealing the Sida Culture in Manggarai on an Accrual-based Accounting
Perspective
Authors: Leopold Melkiano Triangga Dawu, Susana Purnamasari Baso, Maria Odriana Veronica Moi
Abstract: From the point of view of accounting science, the culture of giving donations that causes a form of payment and occurs in community groups can refer to the recognition of transactions called the basis of accounting. The culture of paying between families in community groups has affected the structure of society itself. This study aims to examine the "SIDA" tradition that occurs in Manggarai from an accounting point of view. Manggarai is one of the districts in East Nusa Tenggara, which also has a culture of payment obligations called Sida. This study uses qualitative methods through observation and in-depth interviews with community groups in Manggarai. The culture of sida in this study is sidalaki (donations for wedding events), sidamata (gifts for death events), and sidapenti (donations for thanksgiving events). The results show that the culture of sida, Sidalaki (wedding ceremony donations), sidamata (death event donations), and sidapenti (thanksgiving event donations) in Manggarai, implies accrual-based accounting or accrual basis in the process, namely recognition of obligations, income from the sida.
PubDate: 2022-08-24
DOI: 10.14414/tiar.v12i2.2836
Issue No: Vol. 12, No. 2 (2022)
- The Effect of Covid-19 on Bank Profitability: Evidence of M-Banking and
E-Banking in Indonesia
Authors: Anggraeni Anggraeni, Basuki Basuki, Rahmat Setiawan
Abstract: Covid-19 affected the banks’ financial acitivities globally and, therefore, mobile banking can become solution for doing a distancing transaction. This study tries to observe if mobile transaction has significant effect of income in private and public bank in Indonesia. This study collects the data about bank profitability and the number of mobile banking users before and during Covid-19 pandemic from BCA and BNI in Indonesia. The data of mobile transaction is divided into three, mobile, internet, and SMS banking. The data of income divided into two, premium/net and operational income. The data is analyzed using linear regression method to observe if mobile transaction has effect toward income variables. The data is analyzed using SPSS. The result showed that before pandemic, those three mobile transaction have strong correlation toward the increasing number of net and total operational income in BNI. In BCA, mobile banking has a significant effect on net and total operational income. During pandemic, mobile transactions have negative correlation toward net income, while operational income has positive one for BNI, but negative for BCA. It can be concluded that internet, mobile, and SMS banking have correlation toward net and total operational income.
PubDate: 2022-08-24
DOI: 10.14414/tiar.v12i2.2889
Issue No: Vol. 12, No. 2 (2022)
- The Effect of Tax Avoidance and Tax Risk on Firm Risk
Authors: Andrie Yuwono, Elia Mustikasari
Abstract: This study aims to determine whether tax avoidance and tax risk have an influence on firm risk. This study uses data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. The results of this study show that tax avoidance and tax risk have a positive effect on firm risk. The results of this study prove the signaling theory that company management sends signals in the form of information about tax avoidance and tax risk to investors. The investors then use the information as a tool in making decisions in the future.
PubDate: 2022-06-30
DOI: 10.14414/tiar.v12i2.2875
Issue No: Vol. 12, No. 2 (2022)
- Internal Auditing in Metaverse World: Between the Prospects of Virtual
Reality and the Possibilities of Augmented Reality
Authors: Mohamed Kais Adel Al Gnbri
First page: 125
Abstract: The research aimed to anticipate the reality of internal auditing under the world of Metaverse, and focused on the two most important technologies in this world, namely: virtual reality and augmented reality. To achieve this goal, this study adopted the normative approach. The added value of the research is it is the first scientific research to link the internal audit with the world of the Metaverse. The most notable findings are: The implications of the Metaverse on internal auditing will be in two directions: The first direction: virtual reality and augmented reality devices will be used in performing the internal audit process on virtual economic activities and business in the Metaverse world, which requires updating and developing some audit methodologies and methods, and the second direction: that the audit The internal audit examines and confirms the Metaverse technology itself, which requires additional audit tasks, and no matter how quickly these two trends move, it can be argued that both necessitate an expansion of the range of services provided by internal audit.
PubDate: 2022-08-24
DOI: 10.14414/tiar.v12i2.2848
Issue No: Vol. 12, No. 2 (2022)
- Measuring Potential Tax Non-compliance in the Indonesian Tax System: a
Meta-analysis
Authors: Diyah Probowulan, Achmad Syahfrudin Zulkarnnaeni
First page: 135
Abstract: This study aims to assess, firstly, the potential for taxpayers' non-compliance from previous studies that are dominant between tax avoidance and tax evasion due to active resistance in the taxation system in Indonesia. Secondly, it also tries to assess and parse the ability of the taxation system in Indonesia to prevent taxpayers from being disobedient. This study used a meta-analysis for the data analysis with the moderating variable regression equation of the taxation system. The results show that high tax sanctions and stable financial conditions can minimize the potential for tax non-compliance, while the quality of tax services, compliance costs, and tax socialization from 12 study samples have not been able to be used as factors to reduce the potential for tax non-compliance. This study also identifies the tendency of tax non-compliance behavior to be dominated by tax evasion. The originality of this study lies in using the meta-analysis method and using a dummy on the dependent variable to see the potential for non-compliance between tax avoidance and tax evasion. The implications of this study provide important insights for policymakers and government leaders in designing fiscal policies to minimize the social phenomena of tax non-compliance and build a tax compliance mindset and also redesign a tax system that is more credible, easy to understand, and prevents loopholes a system that the taxpayer can utilize.
PubDate: 2022-08-24
DOI: 10.14414/tiar.v12i2.2821
Issue No: Vol. 12, No. 2 (2022)
- Are Firm Size, Firm Complexity, and Managerial Ownership Able to Affect
Audit Fee' : The Evidence in Philippines and Indonesia as Emerging
Countries
Authors: Bayu Hartarto Syafii, Nurul Hasanah Uswati Dewi
First page: 155
Abstract: There are some factors that are influential in increasing the audit fee. This study aims to determine several factors affecting the increasing audit fees. Several factors that can affect the increasing audit fees for companies are firm size, firm complexity, and managerial ownership, with return on assets and leverage for controlling factors. This research is a quantitative method that uses all data collected as a sample. The main data are financial statements of Indonesian companies listed on the Indonesia stock exchange, and financial statements of Philippine companies listed on the Philippines stock exchange in 2017-2019 with the total sample of each country is 82 companies and 36 companies. Analyze were performed the classical assumption test, multiple linear regression analysis using SPSS 23 version. The results of the study show that firm size and firm complexity significantly influence audit fees. in contrast, managerial ownership has no significant effect on audit fees.
PubDate: 2022-08-05
DOI: 10.14414/tiar.v12i2.2560
Issue No: Vol. 12, No. 2 (2022)
- The Influence of Corporate Reputation on the Quality Corpo-rate Social
Responsibility Disclosure: Banking Sector
Authors: Andika Pramukti, Hamzah Ahmad, Nurina Saffanah
First page: 169
Abstract: This study is aimed to examine the effect of reputation toward the quality of corporate social responsibility disclosure. This study applied an index based on the qualitative characteristics of the International Financial Reporting Standard Conceptual Framework. In addition, the study is modified with a measured variable of the Quality of Corporate Social responsibility Disclosure. Furthermore, this study used purposive judgment sampling and 13 relevant financial sector companies were obtained. The result indicates that company reputation has positive relationship with the quality of CSR disclosure, but it is insignificant. In addition, this study indicates that the relevant dimension has not been highlighted compared to other dimensions such as loyal representation, understanding, and Comparability. CSR disclosures prioritize quality in order to be credible communication tool for the users.
PubDate: 2022-08-24
DOI: 10.14414/tiar.v12i2.2901
Issue No: Vol. 12, No. 2 (2022)
- Time Pressure Review in Maintaining Audit Quality, in Covid-19 Pandemic:
Psychological Perspective
Authors: Purwanto Wahyudi, Suhartono Suhartono, Andi Muhammad Agung, Andi Wawo
First page: 179
Abstract: This study is a qualitative study with a phenomenological approach to improve or maintain the quality of audits during the covid-19 pandemic in terms of time pressure taking into account psychological perspective. The results of this study showed that public accounting firm S. Mannan, Ardiansyah and Partners experienced a change in audit work patterns that is before the pandemic was done only directly but in the midst of this pandemic is done by two methods, namely directly and indirectly (remotely). The current audit quality at public accounting firm S.Mannan Ardiansyah, have taken steps to do so and have also followed the instructions and technical directions of online management, then the audit process is also based on the direction of the Indonesian Institute of Public Accountants (IAPI). The time pressure faced by auditors in the midst of the current pandemic give an impact from auditor psychology, this is due to pressures that make auditors have to complete their work in an efficient time but during a pandemic there is evidence collection of audits done online it is vulnerable to errors in auditing.
PubDate: 2022-08-24
DOI: 10.14414/tiar.v12i2.2772
Issue No: Vol. 12, No. 2 (2022)
- Sticky Cost Determinants: Which One Has the Stronger Impact'
Authors: Michelle Soegiharto, Dyna Rachmawati
First page: 189
Abstract: Sticky cost is a phenomenon that can occur in companies and it is an unbalanced response of costs to changes in output. Since it can reduse company profits, it should not occur. Therefore, it is important to know the determinants that influence it so that the company can control properly redusing it. The aim of this research is to test which the determinants that have the impact of Covid-19, asset intensity, employee intensity, equity intensity, management incentives, profitability, and intellectual capital on sticky cost.This research is a quantitative research with object of manufacturing companies listed on the Indonesia Stock Exchange with observation period of 2019-2020. This research uses financial data from annual report and summary of minutes General Meeting of Shareholders. The sample selection technique used purposive sampling method. This research involved two data analysis techniques. There are multiple linear regression for main test and logistic regression for additional test. The results of the main test show that employee intensity and intellectual capital have impact on sticky cost. But, the Covid-19, asset intensity, equity intensity, management incentives, and profitability have no impact on sticky cost. The main test result is supported by the additional test, in term of first, intellectual capital has impact on sticky cost. Second, the other determinants remain no impact on sticky cost. The implications of this research are management should be carefull to make investment in intangible assets and use employee intensive. As those determinants can increase sticky cost.
PubDate: 2022-08-09
DOI: 10.14414/tiar.v12i2.2825
Issue No: Vol. 12, No. 2 (2022)
