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The Indonesian Accounting Review
ISSN 2086-3802 · Research Center and Community Services, University of Hayam Wutuk · 173 artikel di indeks
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Artikel Jurnal
Blockchain in Capital Markets: A Revolution of the Trading System in Stock Exchange
This study aims to explore the benefits of implementing blockchain technology as a basis for stock trading in Indonesia to improve the corporate governance of issuers. Two main factors that trigger the emergence of agency problems in corporate gov-ernance in traditional stock exchanges are…
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Artikel Jurnal
Semar's Philosophy as a Proposed Code of Ethics for the Profession of Educator Accountant
The art of wayang kulit (puppit) is one of the original local wisdoms of Indonesia that has been embedded in the culture of the Javanese people for a long time. Each character in wayang kulit has a unique characteristic and a very deep meaning because it provides an overview of life. One example is…
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Artikel Jurnal
Accounting Ethics in Financial Reporting in The Context of The Metaphor of "Lawang Sewu" (thousands of doors, thousands of information, thousands of interests)
This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives. This study employed an analytical method as a conceptual framework, where financial accounting standards, financial reporting, and the…
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Artikel Jurnal
The Effect of Foreign Institutional Ownership, Foreign Directors and Foreign Commissioners on Profitability
In 2018, the banking world became a hot topic of conversation because several foreign companies announced their plans to own shares in local banks in Indonesia. Merger between local banks and foreign banks will allow foreign workers to work in Indonesia. This study aims to examine whether foreign…
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Artikel Jurnal
Analysis of Earnings Management Practices Using the Modified Jones Model on the Industry Company Index Kompas 100
This study aimed to examine the issue of differences in earnings management patterns in companies listed on the Indonesia Stock Exchange (IDX). Earnings management can occur because company management wants to take advantage of accounting descriptions/policies under the character of the assets…
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Artikel Jurnal
Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies
Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not…
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Artikel Jurnal
Tax Compliance: Respectful Treatment and Institutional Image
This study aims to analyze the effect of respectful treatment and institutional image on tax compliance. This study used a survey method of individual non-employee taxpayers at the Primary Tax Office (KPP) in the Regional Office of the DJP I, East Java, totaling 304 respondents. The data were…
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Audit Expectation GAP in The Public Sector of The Gambia
In the private sector, the audit expectations deficit is a big concern. The audit expectations divide, on the other hand, is a new problem in the public sector that has received little attention from researchers. Just a few studies on the audit expectations deficit in the public sector have been…
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Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry
In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK 64, which adopted IFRS 6 concerning exploration for and evaluation of mineral resources. It is assumed that this adoption will improve the quality of financial reporting. This current study examines the impact of PSAK 64…
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Matching Cost Against Revenue at Royalty Expenses
The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it  so that the…
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Artikel Jurnal
Culture of Corruption and Symbolic Rationality of Accounting Information – Higher Education Implication
When corruption becomes daily and socially acceptable practices, the functions of financial accounting have shifted from the instrument of managerial responsibility to a symbolic rationality of actions. Professional organizations of accountants and educational institutions consider this phenomenon…
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Artikel Jurnal
The Effect of Participatory Budgeting, Information Asymmetry, and Organizational Commitment on Budgetary Slack
This study aims to analyze budgetary slack at the management level. This budgetary slack is viewed from several independent variables consisting of participatory budgeting, information asymmetry, and organizational commitment by making managers spread across the city of Surabaya as the research…
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Artikel Jurnal
The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality
This study aimed to examine the effect of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit quality. Audit quality in this study is peroxided by earnings quality which is measured by the level of discretionary accruals of modified jones model, while…