THE INDONESIAN JOURNAL OF ACCOUNTING RESEARCH Vol. nn, No. n, September nnnn
Page nn - mm
The Indonesian Journal of Accounting Research Template
FIRST AUTHOR*
Author Affiliation
SECOND AUTHORAuthor Affiliation (different with first author affiliation)
Abstract: Please write the Abstract in English and Abstrak in Bahasa Indonesia, each of which contains around 150-400 words. 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.
Keywords: Keyword1, Keyword2, Keyword3.
Abstrak— Tuliskan Abstract dalam Bahasa Inggris dan Intisari dalam Bahasa Indonesia, masing-masing sekitar 150-400 kata. Dokumen ini merupakan format panduan bagi penulis untuk mennulis makalah yang siap dipublikasikan dalam jurnal.
Para penulis harus mengikuti petunjuk yang diberikan dalam panduan ini. Anda dapat menggunakan dokumen ini baik sebagai petunjuk penulisan dan sebagai template di mana Anda dapat mengetik teks Anda sendiri.
Kata Kunci: Kata Kunci 1, Kata Kunci 2, Kata Kunci 3.
*Corresponding author: namaemail@....
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.
Cover page should state the titles and author’s affiliation. 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 sub title “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 hyphotesis or reseqarch 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. Every table and picture should be numbered, titled and cited (if applicable).
Table 1.
Table title example
N Minimum Maximum Mean Std. Deviation
SOCIAL 165 2,0000 5,0000 3,006061 ,4485338
PROFIT 165 -,2214 ,4317 ,061329 ,1062395
VALUE 165 ,0544 18,6404 2,316820 3,1036776
CSRDI 165 ,0879 ,5604 ,239425 ,1023016
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Last name of First author and Last name of Second author
Citations in the body of manuscript should confirm the following examples:
a. One citation resource with one author (Brownell, 1981)
b. One citation resource with two author (Frucot and Shearon, 1991) c. One citation resource with more than two author (Hotstede et al, 1990) d. Two citation resouces with different authors (Dunk, 1990; Mia, 1988) e. Two citation resouces with one author (Brownell, 1981, 1983)
f. Two citation resouces with one author published im the same year (Brownell, 1982a, 1982b).
g. Citation resouces from an institution should be stated using the acronym of the institution (FASB, 1994)
4.
Results and Discussion
Results and discussion presents result of data analysis, hypothesis testing, answer of research question, as well as finding and its interpretation.
5.
Conclusion, Implication and Limitation
5.1. Conclusion
Conclusion, Implication and Limitation to provide the summary vof research findings, implications and suggestions for future research.
5.2. Implication and Limitation
Conclusion, Implication and Limitation to provide the summary vof research 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.
Reference
mm
The Indonesian Journal of Accounting Research – Sep, Vol. nn , No.n , Year
American Accounting Association, Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance.
Sarasota, FL: AAA.
Demski, J. S., and D. E. M. Sappington. 1989. Hierarchical structure and responsibility accounting, Journal of Accounting Research 27 (Spring): 40-58.
Dye, R. B., and R. Magee. 1989. Contigent fees for audit firms. Working paper, Northwestern University, Evansto, IL.
Indriantoro, N. 1993. The Effect of Participative Budgeting on Job Performance and Job Satisfaction with Locus of Control and Cultural Dimensions as Moderating Variables.
Ph.D. Dissertation. University of Kentucky, Lexington.
Naim, A. 1997. Analysis of The Use of Accounting Product Costs In Oligopolistic Pricing Decisions. Jurnal Ekonomi dan Bisnis Indonesia 12 (3): 43-50.
Porcano, T. M. 1984a. Distributive Justice and Tax Policy. The Accounting Review 59 (4): 619- 636.
————————. 1984b. The Perceived Effects of Tax Policy on Corporate Investment Intentions. The Journal of the American Taxation Association 6 (Fall): 7-19.
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