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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 Indonesian Journal of Auditing and Accounting
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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The Impact of The Participation and The Satisfaction of Users in The Development of The Information System with The Complexity of System and The Strucure of Organization as Moderatinbg Variables Dian Indri Purnamasari; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.148

Abstract

This study extents the research conducted by McKeen et. al (1994) by re-examining the relationship between the participation of users and the their satisfaction in the development of information system. The complexity of system will be used as a moderating variable in that research. This research will also add organization structure as a moderating variable that has not been used in the relationship between the participation of users and their satisfaction in the development of the information system.Given the response rate of 19%, the analysis indicated that the complexity of system statistically influenced the relationship between the participation of users and the satisfaction of them. The stronger was the influence, the higher the complexity of the system was. The organization structure statistically did not influence the relationship between the participation of users and the satisfaction of them. The interaction between the participation of users and the organization structure was not significant and hence it could not be included that the influence was increasingly high when the organization used the decentralized structure.
Pengaruh Framing pada Keputusan Akuntansi Managerial dalam Perspektif Individu-Kelompok; Pengujian Empiris atas Prospect Theory dan Fuzzy-Trace Theory Amril Arifin; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.129

Abstract

The purposes of this study are to explore framing effects in a managerial accounting decision context on individual and group’s perspective, and to test the explanatory power of prospect theory and fuzzy-trace theory, on such effects. A number of 279 students in executive class of Magister Management Gadjah Mada University participated in this experiment. The results show the existence of the framing effect bias at individual and also at group. This result also indicates the ability of fuzzy-trace theory to predict the bias as does prospect theory, but in experiment hereinafter was designed to distinguish among the explanatory abilities of two theories in an accounting context, this result indicate that the fuzzy-trace theory provides additional power to explain the framing effect. At examination of decision difference between group and individual, result shows the existence of group polarization when information presented in gain domain/positive frame, but when information presented in loss-domain/negative-frame, individual and group do not show the existence of group polarization.
Firm Performance, Top Management Compensation, and Risk Preference: A Story of Indonesian Firms Evy Rahman Utami; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.131 KB) | DOI: 10.33312/ijar.465

Abstract

The issue of conflict of interests between shareholders and managers is interesting and widely examined. Compensation is often used to align the interests of managers with those of shareholders. This study aims, first, to show an empirical evidence of the relationship between company's performance and the manager’s compensation. In addition, this study also examines the impact of risk preference on that relationship. The sample for this study of manufacturing companies listed in the Indonesian Stock Exchange (BEI) for the period of 2008 to 2013. Data was obtained from annual reports, financial statements, and BvD Osiris. Regression analysis was employed to test the hypotheses. The results show that compensation is related more to accounting performance than to market performance. The compensation also had an impact on the future accounting performance, but not on future market performance. However, contrary to the expectation, risk preference does not strengthen the relationship between future compensation and future performance.  After splitting the sample into three categories, the compensation can motivate managers to increase the accounting performance only for companies with better performance. 
Pengaruh Faktor Kontekstual Terhadap Kegunaan Earnings dan Arus Kas Operasi dalam Menjelaskan Return Saham Shinta Rahma Diana; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 7, No 1 (2004): JRAI Januari 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.111

Abstract

The objective of this research is to examine the incremental information content of earnings and cash flows from operation using a research methodology which explicitly incorporates contextual factors (earnings permanence, growth and firm size) that may add to an understanding of the relative usefulness of cash flows and earnings in explaining stock returns. As much as 516 manufacturing firms listed in the Jakarta Stock Exchange (BEJ) were taken as a sample using a purposive sampling method. This study uses the current level of earnings (operating cash flows) and the change in earnings (operating cash flows).The results show that, for change variable, the earnings response coefficient is related to earnings permanence and growth and that the cash flow response coefficient is related to firm size. For change and level variable, the earnings response coefficient is related to earnings permanence and growth and that the cash flows response coefficient is related to earnings permanence, growth and firm size. This study also indicates that cash flows from operations is important in explaining security returns in the following year and show that both earnings changes and levels have explanatory power when they are included simultaneously in a regression model of abnormal returns on earnings. This evidence is consistent with Easton and Haris (1991).
Asosiasi antara Set Kesempatan Investasi dengan Kebijakan Pendanaan Dan Dividen Perusahaan, serta Implikasinya pada Perubahan Harga Saham Imam Subekti; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.50

Abstract

The objectives of this study are to empirically examine the correlation between the investment opportunity set (IOS) values as firm growth proxy and realized firm growth, to investigate the association between  the investment opportunity set and corporate financing, and dividend policies, and to examine the difference of firms stock price classified by the investment opportunity set value. Five variables are used as firm growth indicator such as book value of plant, property, and equipment to assets ratio (PPE/BVA);  market to book of equity ratio (MVE/BVE);  price to earning ratio (P/E); market to book of assets ratio (MVA/BVA); and capital addition to book of assets ratio (CAP/BVA). These variables are analized by common factor analysis. Fourty growth firms and 40 no growth firms from 97 public firms at Jakarta Stock Exchange except banking and financing industry firms can be determined, based on common factor analysis. Spearman Rank Correlation was employed to examine the correlation between IOS values and realized growth firm.The empirical results show that the correlation between MVA/BVA, MVE/BVE, and CAP/BVA and realized growth firm are significantly positive, as expected. However, there are no the correlation between PPE/BVA and P/E ratio and realized growth firm, as not expected. Growth firms have lower financing, and  dividend policies than no growth firms. Nevertheless, classified  firms based on IOS values don’t affect changes of stock price, proxied by abnormal return. It means that investors hav not reacted yet to the signals. The multivariate test result shows that stock price is not affected by firm growth classification, return on asset, and dividend payout.
RELATIONSHIP BETWEEN FAIR VALUE ACCOUNTING AND FINANCIAL CRISIS OF EUROPEAN BANKING INDUSTRY Ihda Arifim Faiz; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.784 KB) | DOI: 10.33312/ijar.352

Abstract

Abstract : The study aims to prove a correlation between fair value accounting and the financial crisis in European banking. The use of fair value accounting is considered to exacerbate the financial crisis and is the reason for the re-use of historical cost accounting. By using a logit regression model, this research proves that more fair value-oriented accounting indexes have a weaker relationship with the financial crisis in the banking system than more historically-oriented accounting. However, the grouping of fair value accounting valuation model into three levels creates different strength of the relationship with the financial crisis. The lower the level that is used in an accounting index, the stronger the association between fair value accounting and the financial crisis in the banking system. Moreover, it has been proven that the use of fair value accounting index on liabilities produces a stronger association with the financial crisis in the banking system than when it is used on assets. Abstract The study aims to prove a correlation between fair value accounting and the financial crisis in European banking. The use of fair value accounting is considered to exacerbate the financial crisis and is the reason for the re-use of historical cost accounting. By using a logit regression model, this research proves that more fair value-oriented accounting indexes have a weaker relationship with the financial crisis in the banking system than more historically-oriented accounting. However, the grouping of fair value accounting valuation model into three levels creates different strength of the relationship with the financial crisis. The lower the level that is used in an accounting index, the stronger the association between fair value accounting and the financial crisis in the banking system. Moreover, it has been proven that the use of fair value accounting index on liabilities produces a stronger association with the financial crisis in the banking system than when it is used on assets.
Pengaruh Informasi Akuntansi dan Ketidakpastian Tugas terhadap Perilaku Manajer: sebuah Eksperimen Semu Fazli Syam BZ; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.65

Abstract

The aim of this research is to predict and explain empirically the effect of accounting information and task uncertainty  on the manager behavior. The research result is expected to give a clearer explanation to the management accounting literatures, and a contribution to the management accounting practitioner in general. The research employed quasi-experimentation as the methodology and used students of MM-UGM as a proxy of the manager as research participants. The research used 120 participants, who were classified into four major different groups randomly depending on whether or not accounting information was used and the level of task uncertainty.The result shows that the uses of accounting information as a tool to assess the achievement and performance of manager in the low task uncertainty, which cause the manager tend to act positively, is not significantly proved. The insignificant result is also showed in the hypothesis that the managers tend to act negatively when the achievement and performance of manager is assessed by accounting information in the situation where the task is uncertain. The assessment of achievement and performance of the manager without using accounting information and when the uncertainty of the task is low which causes the managers to act positively is proved significantly. It means that task uncertainty influential to the manager behavior. Nevertheless, without using accounting information, manager’s achievement and performance assessment under high task uncertainty, which tends to cause managers act positively is not proved. These are consistant with the findings of Otleys (1978) which state that the usage of accounting information (budget constraint style) to assess manager’s achievement and performance will not cause manager’s disfunctional behavior.
The Effect of Management Compensation and Corporate Governance on Corporate Tax Management Evy Rahman Utami; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.261

Abstract

This study investigates how corporate governance affects tax management behavior and contributes the literature on corporate governance. First, this study examines directors compensation and directors ownership, as corporate governance mechanism of a firm, in managing taxes to increase performance. Second, to the best of our knowledge, this is the first study in Indonesia investigating the link between managerial compensation to tax management. This study finds that directors ownership exhibits a significance relationship in reducing cash tax paid. But, directors compensation does not result lower taxes paid and it is seems not an effective mechanism in engaging tax management. Implementing corporate governance mechanism also will not result in lower taxes because corporate governance induces managers to be more careful in managing taxes.
ANTI-CORRUPTION DISCLOSURE AND EARNINGS MANAGEMENT: A CASE IN INDONESIAN CAPITAL MARKET Aprilia Nur Khasanah, Putri Dwi; Kusuma, Indra Wijaya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study investigates the relationship between anti-corruption disclosure and earnings management. Firms that disclose anti-corruption are related to the lower earnings management. The sample consists of 207 firm-year observation from 2016-2018. The data are hand-collected for the anti-corruption disclosure and the rest of the firm’s data are obtained from the Osiris database. Our result indicate a significant negative relationship between anti-corruption disclosure and earnings management. The relationship is more pronounce for the profitable and smaller firms. The high level of anti-corruption disclosure reported by the company can reduce earnings management actions in the company and show awareness, ability, skill, actualization of attitudes and behaviors with integrity in creating a business climate with integrity, fairness, and high competitiveness.
PREDICTIVE VALUE OF OTHER COMPREHENSIVE INCOME: EVIDENCE FROM ASEAN Rahayu, Puji; Kusuma, Indra Wijaya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 2
Publisher : UI Scholars Hub

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

Abstract

This paper examines the predictive value of other comprehensive income and its disclosure in ASEAN. Unlike value relevance, the predictive value of other comprehensive income has not been extensively addressed in the literature. We conduct the first study examining the predictive value of other comprehensive income and its disclosure to prove that not only fair value as relevant information, but also other comprehensive income reflecting the changes of fair value. We use hand-collected data taken from the financial reports. This study employs a panel regression model to test the ability of other comprehensive income and its disclosure to predict firms’ future performance. The results confirm that as relevant information, other comprehensive income and its disclosure have predictive value. In addition, other comprehensive income which interacted with disclosure of other comprehensive income resulted predictive value only for one year ahead. Furthermore, other comprehensive income components which belongs to fair value level 1 and 2 have predictive value because it uses market-based input. Meanwhile, other comprehensive components which belong to fair value level 3 only have predictive value for one year ahead because it uses unobservable input that can ­­lead to higher subjectivity.
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 Mutmainnah 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