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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Maslahah : Jurnal Hukum Islam dan Perbankan Syariah JDM (Jurnal Dinamika Manajemen) Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Journal of Accounting and Investment Jurnal ASET (Akuntansi Riset) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Behavioral Accounting Journal Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal
Indra Wijaya Kusuma
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas Gadjah Mada, Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DO ACCOUNTING STANDARDS EXPLAIN DIFFERENCES IN EARNINGS-PRICE RATIOS OF JAPANESE AND U.S. FIRMS? Indra Wijaya Kusuma
Journal of Indonesian Economy and Business (JIEB) Vol 20, No 1 (2005): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.6564

Abstract

This study examines the variation in earnings-price ratios across Japanese and U.S.firms. Previous literature documents that Japanese firms have consistently lower earnings-price ratios than U.S. firms. The differences in earnings-price ratios have been primarilyattributed to differences in Japanese and U.S. accounting standards. However, Aron(1991)and French and Poterba (1991) provided a conflicting evidence on the argument ofaccounting standards that are the only cause of the differences in earnings-price ratios Theobjective of this study is to examine the issue that Japanese firms lower earnings priceratios is attributable to the differences in the accounting standards..The results show that adjusting Japanese earnings does not entirely eliminate thedifferences in the earnings-price ratios between Japanese and U.S. firms. On the average,the accounting standard differences account for 52 percent of the differences in theaverage earnings-price ratios of Japanese and U.S. firms.Controlling for differences in accounting standards does not eliminate the differences inthe earnings-price ratios of the Japanese and U.S. firms. It is appropriate to conclude thatalthough differences in accounting standards occur between Japanese and U.S. firms, it isnot the only factor that contributes to the differences in the earnings-price ratios ofJapanese and U.S. firmsKeywords: Earnings price ratio, Japanese earnings adjustment, U.S. firms, Japanese firms.
THE ROLE OF COMPENSATION IN PROJECT’S MANAGER EVALUATION OF TERMINATING AN UNPROFITABLE PROJECT Indra Wijaya Kusuma
Journal of Indonesian Economy and Business (JIEB) Vol 19, No 1 (2004): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.945 KB) | DOI: 10.22146/jieb.6589

Abstract

Teori agensi mengindikasikan bahwa manajer proyek yang mempunyai informasi privat dan insentif untuk melakukan shirking akan melakukan tindakan yang disfungsional berupa meneruskan proyek yang diketahui tidak menguntungkan. Isu ini harus diteliti secara luas dengan setting/skenario dan sampel yang berbeda. Tujuan penelitian ini adalah untuk menguji perilaku shirking dari manajer proyek ketika mereka harus menghentikan proyek yang tidak menguntungkan. Tujuan berikutnya adalah untuk menguji peran konpensasi untuk mencegah perilaku shirking.Penelitian ini menggunakan metoda eksperimental dengan memanipulasi dua kondisi yaitu informasi privat dan insentif untuk melakukan shirking. Partisipan dalam eksperimen ini adalah 138 mahasiswa kelas eksekutif program Magister Manajemen Universitas Gadjah Mada. Hasil penelitian tidak mendukung perilaku yang diprediksi oleh Harrell dan Harrison (1994). Manajer yang mempunyai informasi privat dan insentif untuk shirking menghentikan proyek yang tidak menguntungkan (walaupun terdapat kecenderungan namun tidak signifikan secara statistis). Bertentangan dengan harapan, penelitian ini juga menemukan bahwa kompensasi (bonus dan pinalti) meningkatkan kecenderungan manajer untuk melanjutkan tindakan yang disfungsional ini. Selanjutnya, penelitian ini menunjukkan bahwa mahasiswa wanita, usia muda, kurang berpengalaman, mempunyai latar belakang pendidikan bisnis pada level strata satu, dan belum menikah mempunyai kecenderungan untuk melanjutkan proyek yang tidak menguntungkan. Hasil yang demikian mungkin disebabkan oleh faktor risiko yang mempengaruhi perilaku mereka.Penelitian selanjutnya harus dilakukan untuk memeriksa ketidakkonsistenan dalam isu ini dengan mempertimbangkan beberapa kelemahan. Penggunaan sampel yang berupa manajer akan memberikan hasil yang lebih kuat daripada menggunakan proksi mahasiswa eksekutif magister manajemen. Penggunaan skenario lain (terutama skema konpensasi yang berbeda) untuk menguji isu ini juga diperlukan. Penelitian selanjutnya juga perlu mempertimbangkan faktor preferensi terhadap risiko dan locus of control. Seseorang yang mempunyai locus pegawasan internal akan cenderung untuk melanjutkan proyek yang tidak menguntungkan karena ia merasa mampu untuk mengubah keadaan.
PENGALAMAN ORGANISASI, EVALUASI TERHADAP KINERJA DAN HASIL KARIR PADA KANTOR AKUNTAN PUBLIK: PENGUJIAN PENGARUH GENDER Yeni Kuntari; Indra Wijaya Kusuma
Journal of Indonesian Economy and Business (JIEB) Vol 16, No 1 (2001): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.881 KB) | DOI: 10.22146/jieb.6800

Abstract

During the last few years, there has been an increase in the number of women working in the field of accounting, specifically working as a public accountant. As a consequence, there has been an increasing gender issue in career opportunity, pro-fession accountability, performance evaluation, conpensation, and career promotion. Having the interesting development of the gender issue, this research has two objectives. Firstly, this research will observe the effect of gender difference to the organizational experience, performance evaluation, and career outcomes in accounting firm. Secondly, this research will observe the relationship between variable of organizational experience and variable of performance evaluation, and also relation-ship between variable of performance evaluation and the variable of career outcomes. The samples of this research are auditors and supervisors working in major accounting firm. The test of hypothesis will use Analysis of variance and correlation. The result of the research shows that in term of organizational experience, performance evaluation and career outcomes, there is no significant difference between male auditor and female auditor. The research test indicates that there is a positive correlation between variable of organizational experience and variable of performance evaluation, and also between variabel of performance evaluation and variable of career outcomes.Keywords: gender, kepuasan kerja, akuntan publik, pengalaman organisasi, hasil karir.
AN EVENT STUDY OF THE IMPACT OF SFAS 95 ON THE U.S. BANKS AND INVESTMENT COMPANIES’ STOCK RETURNS Indra Wijaya Kusuma
Journal of Indonesian Economy and Business (JIEB) Vol 16, No 3 (2001): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.854 KB)

Abstract

Penelitian ini menguji reaksi pasar saham terhadap serangkaian peristiwa yang berkaitan dengan SFAS No. 95 untuk bank dan perusahaan investasi di Amerika Serikat. Investor menganggap bahwa SFAS no. 95 ini merupakan berita buruk (badnews) untuk bank dan perusahaan investasi. Dengan demikian, diprediksikan bahwa return kejutan (abnormal returns) untuk investor di bank dan perusahaan investasi akan turun selama periode peristiwa yang berkaitan dengan SFAS no. 95 tersebut.Hasil yang diperoleh berdasarkan metode riset yang dipakai oleh Schipper dan Thompson (1983) tidak berhasil mengkonfirmasi bahwa return kejutan (abnormal returns) untuk investor di bank dan perusahaan investasi akan turun selama periode peristiwa yang berkaitan dengan SFAS no. 95 tersebut. Akan tetapi, hasil yang diperoleh menunjukkan bahwa return kejutan kumulatif (cumulative abnormal returns) untuk bank dan perusahaan investasi pada tanggal peristiwa lebih negatif dibandingkan dengan perusahaan dalam grup kontrol. Lebih lanjut, hasil menunjukkan bahwa peristiwa yang berkaitan dengan SFAS No. 95 mempunyai pengaruh yang negatif kepada bank, tetapi pengaruh yang positif terhadap perusahaan investasi.
ANALISIS KINERJA SURAT BERHARGA SETELAH PENAWARAN PERDANA (IPO) DI INDONESIA Arum Prastiwi; Indra Wijaya Kusuma
Journal of Indonesian Economy and Business (JIEB) Vol 16, No 2 (2001): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Numerous studies examined the performance of initial public offerings in some countries. The studies documented two phenomenon: short-run underpricing and long-run underperformance. The purpose of this study is to investigate stocks performance after Initial Public Offerings (IPO) in Indonesia. Monthly abnormal return was used as a proxy for performance using Market-Adjusted Model. The short term performance is based on the 3 months performance and the long-term performance is based on 24 months. The number of the sample is 78 company that issued IPO in 1994 – 1997. Results from one sample t-test show that in the short run there are large positive mean and median excess returns of 39.07 percent and 21.04 percent respectively. The long run mean abnormal return was dropped until –238.83 percent and –243.22 percent respectively for stocks that were bought in the initial market and in the aftermarket. This result is consistent with studies in numerous countries. In the long run, the performance was underperformed. Result from paired comparison t-test confirms that in the long run the performance was worse (underperformed) than in the short run.
Does managerial ability enhance earnings quality? The moderating role of corporate governance quality and ownership concentration Fitri Romadhon; Indra Wijaya Kusuma
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 2 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v17i2.6067

Abstract

Earnings quality is information that can be determined by various factors, one of which is managerial ability. Thus, management quality itself can have a positive or negative impact on earnings quality, depending on the factors that affect their relationships. This study was conducted to reexamine the effect of managerial ability on earnings quality by including corporate governance quality and ownership concentration as factors that are expected to be able to explain the inconsistencies in the results of previous studies. This study used the data of manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016 as study sample with total observations were 253. The analysis technique used for hypothesis testing was a multiple linear regression analysis. This study succeeds in proving the moderation role of governance quality in strengthening the relationship between managerial ability and earnings quality. However, the role of ownership concentration as moderator factors failed to prove in this study. Interestingly, there is a negative effect between managerial ability and earnings quality. The opportunistic actions taken by managers who want to meet their performance targets was considered as the reason of the negative effect between managerial ability and earnings quality.
PENGARUH IKLIM ETIS ORGANISASI DAN STREES KERJA TERHADAP KEINGINAN BERPINDAH DENGAN KEPUASAN KERJA Hanik Susilawati Muamarah; Indra Wijaya Kusuma
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 5 (2012): Jurnal BPPK (Printed Version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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Abstract

The pupose of this study was to investigate the effect of job stress and organizational ethical climate on tax officer’s turnover intentions, with job satisfaction as intervening variable . The study was conducted to 356 tac offices ( Account representatives and tax audithors) in kanwil DJP jakarta selatan and kanwil DJP jawa timur II. The data was analyzed using structural Equation Modeling (SEM) and assisted by LISREL version 8.8 Software. The result indicated that job stress and organizational ethical climate had negative effect on job satisfaction and job satisfaction decreased turnover intention . Other result revaeled that organizational this study included the need of workload analysis and subsequent actions on strategic positions played important role in DGT, a complete evaluation to the employess and job description also should be conducted to ensure that job is well handled and match the employee capabilities.
Pengaruh Job Insecurity, Faktor Anteseden, dan Konsekuensinya terhadap Keinginan Berpindah Karyawan: Studi Empiris pada Kantor Akuntan Publik di Indonesia Vince Ratnawati; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.82

Abstract

The objective of this study is to determine the effects of job insecurity on turnover intention.  In particular, this study examines the effects of job insecurity, its antecedents factors (such as job satisfaction, role conflict, and locus of control), and its consequence (such as organizational commitment) on turnover intention.The data are collected through mail survey from ninety-eight auditors from a sample of CPA firms. Six variables are investigated in this study.  Those are job satisfaction, role conflict, locus of control, job insecurity, organizational commitment, and turnover intention.The results show that role conflict and locus of are antesedent of  job insecurity and organizational commitment is a consequence of job insecurity. The results also show job satisfaction directly affects organizational commitment and that organizational commitment and role conflict directly affect  turnover intention.  Thus, the effort to decrease the turnover intention is carried out by reducing role conflict and job insecurity level, and increasing internal locus of control and organizational commitment.
Comparing The Earnings Response Coefficients of U.S. Multinational and Domestics Firms: The Use of Geographic Segment Reporting Information Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.101

Abstract

Cheng, et al. (1994) compare earnings response coefficients of U.S. multinational and U.S. domestic firms and conclude that U.S. multinational firms show a weaker relationship between earnings and returns than U.S. domestic firms. Further Cheng, et al. argue that the weaker relationship of multinational firms is caused by information complexity experienced by multinational firms.This study uses geographic segment reporting information for providing empirical proxies for information complexity. The purpose is to test whether information complexity is a major factor in explaining the difference in the relationship between earnings and returns using linear and portfolio rank models.The empirical results support the hypotheses that proxies for information complexity are negative and statistically significant. Including the proxies for information complexity moderately increases the earnings response coefficients of the multinational firms.This study has several limitations, such as using pooling and cross-sectional regressions, ignoring firm-specific regressions [Teets and Wasley (1996)]. In addition, the study ignores country-specific factors in deriving proxies for information complexity. Future research should address these issues.
Pengaruh Karakteristik Tugas terhadap Keefektifan Bentuk Pengendalian Akuntansi, Perilaku dan Personal dalam Peningkatan Kinerja Manajer Riset dan Pengembangan Faisal Faisal; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.76

Abstract

The distinctive feature of R & D task, such as lack of routines, may potentially influence the effectiveness forms of control. Perrow’s model of technology and structure (1970) is drawn to explore the influence of task characteristics. This study tests the influence of task characteristics (number of exceptions & task analyzability) on the effectiveness of accounting, behavior and personnel forms of control to managerial performance in research and development setting. Respondents   participating in the study are managers and sub managers in research and development divisions. The study uses survey method. Of the 388 questionares sent, 86 were returned and 57 were used in analysis. The method used in analysis is multiple regression. The result shows that accounting control contributes to organization effectiveness, particularly where task characteristics are low number of exceptions and low task analyzability. By contrast, behavior and personnel controls do not appear compatible where task characteristics are low number of exceptions and low task analyzability. In addition, the result suggests that task characteristics prove to have significant influence on suitability of the control. The result fails to confirm prior study which stated that accounting control was not suitable in research and development setting.
Co-Authors - Frendy - Frendy Amril Arifin Aprilia Nur Khasanah, Putri Dwi Arin Pranesti Arum Prastiwi Dewi Kusuma Wardani Dewi Kusuma Wardani Dian Indri Purnamasari Ertambang Nahartyo EVY RAHMAN UTAMI Faisal Faisal Fazli Syam BZ Hanik Susilawati Muamarah Ihda Arifim Faiz Imam Subekti Izzul Islam Noor Mustain Khasanah, Putri Dwi Aprilia Nur Mukti, Meliani Naila Rizki Salisa Nurim, Yavida Priskila Adiasih Puji Rahayu Putri Dwi Aprilia Nur Khasanah Rahayu Putri Agustina Rahayu, Puji Retty Novianty Rizqi Amalia Romadhon, Fitri Shinta Rahma Diana Soeprajitno, Raden Roro widya Ningtyas Soliyah Wulandari Supriyadi Supriyadi Tri Utami Utpala Rani Vince Ratnawati YAVIDA NURIM YAVIDA NURIM Yeni Kuntari Yeni Kuntari Yoyo Hambali