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All Journal The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal)
Grahita Chandrarin
Merdeka University of Malang
Economics, Econometrics & Finance

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Mapping Market-Based Accounting Research in Indonesia: Graphics and Guidelines for Future Research Novrys Suhardianto; Bambang Subroto; Grahita Chandrarin
Asian Journal of Accounting Research Volume 2 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2017-02-01-B004

Abstract

The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR research agenda in the future, especially for meta-analysis research and triangulation research, due to many inconsistencies of the MBAR findings in Indonesia. In addition, accounting standard research topic is still promising in the moment of accounting standards transition.
The Impact of Accounting Methods for Transaction Gains (Losses) on the Earning Response Coefficients: The Indonesian Case Grahita Chandrarin
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.100

Abstract

The objective of this study is to investigate the impact of accounting methods for transaction gains (losses) on earning response coefficients (ERCs). This study investigates whether investors respond differently to three accounting methods of the transaction gains (losses). The first method, based on benchmark treatment of Statement of Financial Accounting Standard (Pernyataan Standar Akuntansi Keuangan) No. 10, treats transaction gains (losses) as revenue (expense). The second, based on alternative treatment of Statement of Financial Accounting Standard No. 10 (Interpretation of Financial Accounting Standard No. 4), treats gains (losses) as partially capitalized accounts. The third, based on Capital Market Supervisory Agency regulation No. VIII G10, treats them as fully-capitalized accounts.This study uses the sample of 225 firms listed in the Jakarta Stock Exchange (JSE), during 1993-1999. The hypotheses are tested by applying two empirical models. The first, cumulative abnormal returns are regressed on unexpected earnings and annual return to find ERCs variable, that is, the magnitude of coefficients of unexpected earnings. The second, earnings response coefficients are regressed on transaction gains (losses), earnings persistence, earnings growth, earnings predictability, beta risk, capital structure, firm size and industry effect. Transaction gains (losses) are measured by using absolute value of the average of total transaction gains (losses).The results of this study show that the impact of transaction gains (losses) on earnings response coefficients is statistically significant; and that investors respond indifferently on the firms recognizing different methods of transaction gains (losses). This study, hence, primarily contributes to regulations of Capital Market Supervisory Agency (No. VIII G10) and Financial Accounting Standard Committee of the Indonesian Institute of Accountant (Statement of Financial Accounting Standard No. 10 and Interpretation of Financial Accounting Standard No. 4).
Co-Authors Bambang Subroto Novrys Suhardianto