Rina Trisnawati
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta
Abstract
Corporate Social Responsibility (CSR) disclosure research conducted in Islamic bank mostly used Islamic Social Reporting (ISR) index. Finding of the research indicates that score of CSR disclosure in Islamic bank is very low (30%-40%). Accordingly, this research is designed developing new measurement based on ISR index and Global Reporting Initiative (GRI) index. The sample used in the study are 5 Islamic banks listed in Indonesian Stock Exchange which have annual report and other CSR reporting based on their website during 2009-2011 periods. Content analysis and decomposition analysis are used as data analysis. The results showed that convergence of GRI index and ISR index should be done on certain indicators such as employment, governance, economics, and product-services responsibility. The decomposition analysis showed that the new measurement have 90 items with 10 indicators. Hopefully, these results have contribution for CSR disclosure, especially in Islamic banks in Indonesia.
Keywords: Corporate Social Responsibiliy, GRI, ISR, disclosure
Kiky Srirejeki
Universitas Islam Indonesia
Abstract
Using an experiment, this study examine whether involvement in the selection of strategic initiatives can mitigate the effecs of motivated reasoning which occur when the assessment conducted by group evaluation system rather than merely done by individual. On the psychological research, motivated reasoning occur when managers evaluate and interprete data consistent with their preferences so that they will tend to summarize their conclusion consistent with their desired conclusions. The results of this study indicate that the managers who are involved in the selection of strategic initiatives will provide different support by giving more points on the successes of the strategy than managers who are not involved in the selection of strategic initiatives. However, results suggest further that group evaluation system is not sufficient to mitigate the bias of motivated reasoning.
Keywords: Balanced Scorecard, Involvement, Group Evaluation System, Motivated Reasoning, Initiative Strategic Assessment.
Jatiningrum
Magister Sains of Accounting of Gadjah MadaUniversity
Indra Bastian
Gadjah Mada University
Abstract
This study is an effort to preparing the emergy balance sheet and the emergy surplus-deficit report and also presenting the results of emergy indices analysis to accommodate all the natural resources that produce energy that is owned and controlled by the Provincial Government of Provinsi Daerah Istimewa Yogyakarta in the period 2006-2010. Further development of the analysis method presented in this report will enable policy-makers, in this case the Provincial Government of Provinsi Daerah Istimewa Yogyakarta (DIY), as the first complete and worth examination between economic and environmental accounting data before making a decision regarding the policy on natural resources, energy, and the environment.
Keywords: emergy, the emergy balance sheet and the emergy surplus-deficit report, emergy index, natural resources.
Imam Subekti
Universitas Brawijaya
Abstract
The present research investigates the usefulness of the primary accounting information, i.e. earnings, and book value, provided by firms listed at Indonesia Stock Exchange (IDX). The present research finds that the value relevance of earnings and book value is smaller for firms affiliated with business groups than single firms. The evidence is consistent with the view that poor quality of accounting information provided by group firms is due to the inherently poor governance structure of the group firms in Indonesia. The result of present research also shows that institutional equity ownership (a proxy for monitoring effect) positively affects the value relevance of accounting information. Another result reveals that there is a shifting value relevance from earning to book value. Value relevance of earnings have declined over time. On the otherhand, value relevance of book value has inclined.
Keywords: value relevance, ownership structure, and grouping firm business.
Fajar Baihaqy
Fakultas Ekonomi Universitas Islam Indonesia
Hadri Kusuma
Fakultas Ekonomi Universitas Islam Indonesia
Abstract
Through the Auditing Standard Statement (PSA) No. 70, the Indonesian Institute of Accountants (IAI) requires external accountants to consider frauds at the time of auditing financial statements. For this purpose, IAI adopts the Statement on Auditing Standard No. 99 (SAS No. 99). This study aims to (1) examine whether fraud indication SAS No. 99 which referes to the concept of fraud triangle can be used for detecting financial statement frauds in Indonesia, (2) examine whether demographic factors such as experiences, educational degrees, educational backgrounds, gender, and training experiences influence the perception differences among accountants in using fraud indications for detecting financial statement frauds. Among the 127 completed questionnaires that we received, it could be concluded that, from the 42 fraud indications, 10 indications occured because of pressures, 12 indications occured because of opportunities, and 11 indications because of rationalizations which could be used for detecting frauds. The results also suggest that demographic factors such as accountant type, experiences, educational levels, educational backgrounds, and training significantly influence the differences in the perceptions among accountants on the fraud indications. Gender factor, however, does not differ accountants’ perceptions. Several implications are also discussed in the last section of this paper.
Keywords: Fraud, pressure, opportunity, education and accountants.
Nur Cahyonowati
Universitas Diponegoro
Abstract
This research examines the economic consequence of IFRS adoption in Indonesia. IFRS adoption is predicted to increase audit fee. This research found that audit fee has increased significantly on the pre and post period of IFRS adoption. Furthermore, this research suggested that audit complexity is more likely to be considered as the predictor of audit fee rather than of litigation risk. The firm size, a proxy for audit complexity, is found to be significant predictor for audit service.
Keywords: audit fee, audit complextity, litigation risk.
Abstrak
Penelitian ini menguji konsekuensi ekonomi dari adopsi IFRS di Indonesia. IFRS adopsi diprediksi akan meningkatkan biaya audit. Penelitian ini menemukan bahwa biaya audit telah meningkat secara signifikan pada pra dan pasca adopsi IFRS. Selain itu, penelitian ini menyarankan bahwa kompleksitas audit lebih mungkin dianggap sebagai prediktor biaya audit dibandingkan dengan risiko litigasi. Ukuran perusahaan, proksi untuk kompleksitas audit, ditemukan menjadi prediktor yang signifikan untuk layanan audit.
Kata kunci: biaya audit, kompleksitas audit, risiko litigasi.
Bambang Saputra
STIE Madani Balikpapan
Mahmudi
Fakultas Ekonomi Universitas Islam Indonesia
Abstract
This research is intended to examine the influence of fiscal decentralization on economic growth and social welfare. Research sample are regencies/municipalities by province in Indonesia except DKI Jakarta, employing secondary data from Indonesia Central Bureau of Statistic within the period of 2005 up to 2008. Data analysis is conducted by using path analysis with AMOS program software. The results of this study indicate that, first, fiscal decentralization has a negative and significant effect on economic growth. Second, economic growth has a positive and significant effect on social welfare. Third, fiscal decentralization has a positive and significant effect on social welfare.
Keywords: fiscal decentralization, economic growth, social welfare, local government.
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