The Indonesian Journal of Accounting Research TemplateWrite the Title Briefly and Clearly(no more than 15 words is recommended)

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Page nn - mm

The Indonesian Journal of Accounting Research Template Write the Title Briefly and Clearly

(no more than 15 words is recommended)

(Without any identity)

Abstract: Please write the Abstract in English and Bahasa Indonesia, each of which contains around 150-300 words. Abstract should include research problem(s), objective(s), method, findings, and contributions. These instructions give you guidelines to prepare papers for IJAR. Use this document as a template if you are using Microsoft Word 7.0 or later. Abstract and keywords should be typed in 1,5 space, Times New Roman 11 pt, justify, and Italic.

Keywords: Keyword 1, Keyword 2, Keyword 3 (at least three keywords)

Abstrak— Tuliskan Abstract dalam Bahasa Inggris dan Bahasa Indonesia, masing- masing sekitar 150-300 kata. Abstrak harus mencakup masalah penelitian, tujuan, metode, temuan, dan kontribusi. Dokumen ini merupakan format panduan bagi penulis untuk menyiapkan makalah yang siap dipublikasikan di IJAR. Gunakan dokumen ini sebagai template jika Anda menggunakan Microsoft Word 7.0 atau versi lebih baru. Abstrak dan kata kunci harus diketik dalam spasi 1,5, Times New Roman 11 pt, justify, dan Italic.

Kata Kunci: Kata Kunci 1, Kata Kunci 2, Kata Kunci 3 (setidaknya tiga kata kunci)

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The Indonesian Journal of Accounting Research – Sep, Vol. nn, No.n , Year

1.

Introduction

Introduction to include research motivation(s), background, research question(s) and research objective(s).

Paper size 17.5 cm x 25 cm. Top and bottom should be set to 2.5 cm, left and right margin should be set to 2 cm. Paper shall have a maximum length of 10,000 words (the word count limit includes title, abstract, tables, figures) before references list.

Cover page should state the titles without any author’s name. The titles typed in single space, Times New Roman fonts 14 font size, Bold. Author typed in Times New Roman fonts 12 font size, Bold and Italic. Author’s affiliation typed in Times New Roman fonts 12 font size, Italic.

The subtitle “Introduction” should be typed in Times New Roman fonts 12 font size. The content should be typed in 1.5 space, Times New Roman fonts 11 font size.

2. Theoretical Framework and Hypothesis Development

Theoretical Framework and Hypothesis Development (if present) to explain the theoretical framework used as the logical basis to develop hypothesis or research proposition and research model.

3. Research Method

Research Method to describe data selection and collection approach, measurement and operational variable definition and data analysis method.

All pages including tables, pictures, appendix, and references should be labeled by page number. Table content typed in Times New Roman fonts 10 font. Put the table in the body paper and not separately on the next page. Every table and picture should be numbered, titled, and cited (if applicable).

Table 1.

Table Title Example (Times New Roman 10 pt)

Items N Minimum Maximum Mean Std. Deviation

SOCIAL 165 2.000 5.000 3.006 0.448

PROFIT 165 -0.221 0.317 0.061 0.106

VALUE 165 0.054 18.640 2.316 3.103

CSRDI 165 0.087 0.560 0.239 0.102

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Figure Title Example

Citations in the body of manuscript should confirm the following examples:

a. One citation resource with one author (Zang, 2012)

b. One citation resource with two authors (Balsam and Miharjo, 2007) c. One citation resource with more than two authors (Ali et al., 2015)

d. Two citation resources with different authors (Ali et al., 2015; Zang, 2012) e. Two citation resources with one author (Zang, 2006, 2012)

f. Two citation resources with one author published in the same year (Brownell, 1982a, 1982b).

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g. Citation resources from an institution should be stated using the acronym of the institution (FASB, 1994)

4. Results and Discussion

Results and discussion present result of data analysis (descriptive statistics, correlation matrix, primary regression results (if present)), hypothesis testing, answer of research question, as well as finding and its interpretation.

Table 2

Table Title Example (Reliability and construct validity)

Construct Cronba ch's

Alpha rho_A Composite Reliability

Average Variance Extracted (AVE) Behavioral

Intention

0,891 0,891 0,932 0,821

Image 0,876 0,958 0,916 0,785

Insecurity 0,818 0,878 0,886 0,722

Perceived

Usefulness 0,845 0,874 0,896 0,684

Perception of

External Control 0,845 0,864 0,907 0,764

Perceived Ease of

Use 0,907 0,907 0,935 0,781

Playfulness 0,759 0,766 0,862 0,675

Result

Demonstrability

0,822 0,824 0,894 0,738

Self-Efficacy 1,000 1,000 1,000 1,000

Social Influence 0,915 0,976 0,945 0,852

System Failures 0,836 0,867 0,883 0,604

5. Conclusion, Implication and Limitation

5.1. Conclusion

Conclusion, Implication and Limitation to provide the summary of research findings, implications and suggestions for future research.

5.2. Implication and Limitation

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findings, implications and suggestions for future research.

References only references cited in the paper that may be stated in this part and all cited references should be stated here. References should be listed in an

alphabetical order of the author’s last name or the institution’s name. References should be stated with the following order: author(s) name, publication year, title of the paper or textbook, name of the journal or publisher and page number.

Appendix consist of tables, pictures and research instrument (if needed).

Reference

Citations and references must follow APA style. Using reference manager tools such as endNote, Mendeley, and Zotero is highly recommended for compiling the citations and references. The examples are provided below.

Publication with one author:

Zang, A. Y. (2012). Evidence on the trade-off between real activities manipulation and accrual- based earnings management. The Accounting Review, 87(2), 675-703. doi: 10.2308/accr- 10196.

Publication with two authors:

Balsam, S., & Miharjo, S. (2007). The effect of equity compensation on voluntary executive turnover. Journal of Accounting and Economics, 43(1), 95-119. doi:

10.1016/j.jacceco.2006.09.004.

Publication with more than two authors:

Ali, S., Green, P., and Robb, A. (2015). Information Technology Investment Governance:

What is It and Does It Matter? International Journal of Accounting Information Systems, 18, 1–25. doi: 10.1016/j.accinf.2015.04.002.

Book:

Cooper, D. R., & Schindler, P. S. (2014). Business Research Methods. New York: The McGraw Hill Companies.

Book or document with institution author:

ACCA F9. (2016). ACCA Paper F9Financial Management (9th ed.). London: BPP Learning Media Ltd.

Website:

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The Coca-Cola Company. (2017). 2016 sustainability report. Retrieved from http://www.coca- colacompany.com/content/dam/journey/us/en/private/fileassets/pdf/2017/2016-sustainability–

update/2016-Sustainability-Report-The-Coca-ColaCompany.pdf Doctoral dissertation or master’s thesis:

Zang, A. Y. (2006). Evidence on the tradeoff between real manipulation and accrual manipulation (Doctoral dissertation, Duke University).