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All Journal Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia Journal of Government and Civil Society MANAGERIA: Jurnal Manajemen Pendidikan Islam Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Riset Akuntansi dan Keuangan Indonesia
Slamet Sugiri
Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE PREDICTIVE CONTENT OF DISAGGREGATED NORMAL INCOME: An Empirical Study in the JSX Sugiri, Slamet
Gadjah Mada International Journal of Business Vol 5, No 3 (2003): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1071.212 KB)

Abstract

The main objective of this study is to examine a hypothesis that the predictive content of normal income disaggregated into operating income and nonoperating income outperforms that of aggregated normal income in predicting future cash flow. To test the hypothesis, linear regression models are developed. The model parameters are estimated based on fifty-five manufacturing firms listed in the Jakarta Stock Exchange (JSX) up to the end of 1997.This study finds that empirical evidence supports the hypothesis. This evidence supports arguments that, in reporting income from continuing operations, multiple-step approach is preferred to single-step one.
Accounting Fundamentals and the Variation of Stock Price: Factoring in the Investment Scalability Sumiyana, Sumiyana; Baridwan, Zaki; Sugiri, Slamet; Hartono, Jogiyanto
Gadjah Mada International Journal of Business Vol 12, No 2 (2010): May - August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This study develops a new return model with respect to accounting fundamentals. The new return model is based on Chen and Zhang (2007). This study takes into account theinvestment scalability information. Specifically, this study splitsthe scale of firm’s operations into short-run and long-runinvestment scalabilities. We document that five accounting fun-damentals explain the variation of annual stock return. Thefactors, comprised book value, earnings yield, short-run andlong-run investment scalabilities, and growth opportunities, co associate positively with stock price. The remaining factor,which is the pure interest rate, is negatively related to annualstock return. This study finds that inducing short-run and long-run investment scalabilities into the model could improve the degree of association. In other words, they have value rel-evance. Finally, this study suggests that basic trading strategieswill improve if investors revert to the accounting fundamentals.Keywords: accounting fundamentals; book value; earnings yield; growth opportuni­ties; short­run and long­run investment scalabilities; trading strategy;value relevance
DOES EARNINGS QUALITY MODERATE THE PREDICTIVE CONTENT OF NONOPERATING INCOME? Sugiri, Slamet
Gadjah Mada International Journal of Business Vol 6, No 2 (2004): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

The objective of this study is to empirically examine a hypothesis that earnings quality enhances the ability of nonoperating income to predict future operating cash flow. The magnitude of income smoothing index, measured by Eckel’s (1981) index formula, is used to capture a firm’s quality level of earnings. Higher index is assumed to represent higher level of earnings quality. A linear regression model is developed to test the hypothesis. The model parameters are estimated based on sixty-two manufacturing firms listed in the Jakarta Stock Exchange (JSX) up to the end of 1997. This study finds empirical evidence that supports the proposed hypothesis. That is, earnings quality enhances the predictive content of nonoperating income.
PENGARUH REPUTASI, ETIKA, DAN SELF ESTEEM SUBORDINAT TERHADAP BUDGETARY SLACK DI BAWAH ASIMETRI INFORMASI Nugraheni, Tri Siwi; Sugiri, Slamet
Journal of Indonesian Economy and Business Vol 19, No 4 (2004): October
Publisher : Journal of Indonesian Economy and Business

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Abstract

Based on agency theory, this study experimentally investigates whether budgetaryslacks are different among subordinate managers with different levels of their reputation,ethics, and self esteem under different levels of information asymmetry. Subjects consist of 101 undergraduate accounting students at University of Pembangunan Nasional,Jogjakarta. This study uses a 3 x 2 factorial design to test the levels of reputation andethics. A 3 x 3 factorial design is used to test the level of self esteem. This experimentmanipulates information asymmetry into three conditions: none, low, and high as used bySteven (2002) and uses a fixed pay plus bonus. This study predicts that subordinates withlow reputation, ethics, and self esteem tend to create higher budgetary slack than do those with high reputation, ethics, and self esteem. Results show that experimental evidence supports the prediction. Future research is recommended to use truth inducing pay scheme to explore whether results of the current study are consistent.Keywords: budgetary slack, reputation, ethics, self esteem, information asymmetry.
CONSERVATISM AND THE COST OF EQUITY CAPITAL: A MULTI-DIMENSIONAL MEASUREMENT APPROACH Gamaliel, Hendrik; Sugiri, Slamet
Journal of Indonesian Economy and Business Vol 28, No 3 (2013): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

Conservatism is a permanent phenomenon and issue in the accounting practice. It has beendeveloping in two forms, ex ante and ex post, measured in various ways—the accruals,valuation model, and book-to-market measures. Prior studies document inconclusive findingson the association between conservatism and the cost of equity capital. These inconsistentfindings motivate us to examine whether the various measures of conservatism have differenteffects on the relationship between conservatism and the cost of equity capital. Wefind that the accruals measure explains the relationship, while the valuation model andbook-to-market measures do not. Our findings suggest that different measures of conservatismrelate differently to different articulations. Researchers, therefore, should be cautious ininterpreting the relationship between conservatism and the cost of equity capital.Keywords: ex ante and ex post conservatism, cost of equity capital, various measures ofconservatism
Telaah tentang Prinsip-prinsip Perancangan Sistem Pengendalian Manajemen dalam Jaringan Teknologi: berkaitan dengann Pengalaman (Eksperiences) pada Jaringan Teknologi di Eropa Sugiri, Slamet; Mujiati, Mujiati
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3487

Abstract

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THE ROLE OF PROCEDURAL JUSTICE THEORY IN PARTICIPATIVE BUDGETING AND ITS IMPACT ON JOB PERFORMANCE AND JOB SATISFACTION MODERATED BY CULTURAL DIMENSION: A LITERATURE REVIEW SLAMET SUGIRI; NASUHI HIDAJAT
Jurnal Bisnis dan Akuntansi Vol 5 No 3 (2003): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1662.926 KB) | DOI: 10.34208/jba.v5i3.566

Abstract

In this paper we review the motions of participative budgeting, procedural justice, cultural dimensions, and job performance as well as job satisfaction. We learn from this review that previous find inconsistent findings on the relationship between participative budgeting and job performance and job satisfaction. Most studies focus on the consequences rather than the antecedents of participative budgeting. We also learn from reviewing the extant theories on participative budgeting that empirical studies on the relationship between participative budgeting and job performance and job satisfaction use a procedural justice concept as the underlying theory. Since the procedural justice, viewed from psychological standpoint, is one of the antecedents to participative budgeting, we posit that the inconsistent findings aforementioned are caused by lack of attention to the antecedents of budgetary participation. Different cultures among nations may also cause different effects of participation. Different cultures among nations may also cause different effects of participative budgeting on job performance and job satisfaction. Thus, we still have a good room to conduct empirical studies to confirm whether procedural justice can enhance the association of participative budgeting with job performance and job satisfaction, especially using subjects from nations that possess different culture from American.
HUBUNGAN ANTARA KARAKTERISTIK PERUSAHAAN DAN PENGUNGKAPAN SUKARELA ATAS LABA PROYEKSIAN DI BAWAH STANDAR AKUNTANSI KEUANGAN YANG BERBEDA Arief Zulianto Susilo; Slamet Sugiri
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (53.039 KB) | DOI: 10.35591/wahana.v15i1.56

Abstract

Previous studies find inconsistent results on the association between earnings volatility and firm value and voluntary disclosure of future earnings information. Those studies, however, do not take into account the different types of accounting standards. In fact, while many countries in the world have required firms listed in their stock exchanges to employ the IFRS (international financial reporting standards), some others have not required it until the year 2008. Do different accounting standards have impact on the association between those two firms’ characteristics (earnings volatility and firm value) and voluntary disclosure of future earnings information? We formally develop and empirically test hypotheses to answer the research question. We draw our samples from banking institutions listed in Indonesian Stock Exchange representing non-IFRS firms and and those listed in Australian Securities Exchange representing IFRS firms for the period of 2005-2008. Using interaction model, we find that different accounting standards do have significant influence on the association between earnings volatility and the voluntary disclosure of forward-looking earnings information. We, however, fail to find a significant effect of the different accounting standards on the association between firm value and the voluntary disclosure of future earnings information. The failure might suggest that, in the context of measurement perspective, the IFRS is actually indifferent from the non-IFRS.Keywords: Voluntary disclosures, forward-looking earnings information, firm value, earnings volatility, accounting standards
DAMPAK PENGGUNAAN FAIR VALUE ACCOUNTING TERHADAP PAJAK PENGHASILAN Slamet Sugiri; Eko Suwardi; Supriyadi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 1 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.479 KB) | DOI: 10.35591/wahana.v16i1.68

Abstract

Berbeda dari historical cost accounting yang membubuhkan biaya historis pada pos-pos laporan keuangan, fair value accounting membubuhkan nilai wajar. SAK Umum, sebagai adopsi modifikasian dari IFRS, kini, banyak mewajibkan dan sebagian menawarkan fair value untuk pos-pos tertentu sebagai atribut penting dalam laporan keuangan entitas yang memiliki akuntabilitas publik signifikan. Penggunaan fair value ini memengaruhi laba rugi ataupun pendapatan komprehensif lain. Apakah pengaruh tersebut memiliki dampak berikutnya ke pajak penghasilan? Makalah ini ditulis untuk menjawab pertanyaan tersebut. Dengan menganalis beberapa standar akuntansi keuangan dalam SAK Umum dan peraturan perpajakan, penulis memperoleh jawaban bahwa penggunaan fair value accounting tidak selalu memengaruhi pajak penghasilan. Oleh karena hanya beberapa pos yang dianalisis, maka makalah ini tidak komprehensif. Makalah berikutnya diharapkan untuk memperluas bahasan.Kata kunci: IFRS, PSAK umum, fair value, fair value accounting, pajak penghasilan, pendapatan komprehensif lain.
GENERASI IFRS Slamet Sugiri
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 14, No 1 (2011)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (29.293 KB) | DOI: 10.35591/wahana.v14i1.45

Abstract

Makalah ini memaparkan bahwa akuntansi keuangan di Indonesia sekarang berada dalam era IFRS. Perguruan Tinggi (PT) yang membuka bidang studi akuntansi, oleh sebab itu, harus menyiapkan lulusannya menjadi generasi IFRS. Tampaknya banyak dosen, tidak terkecuali penulis, belum menguasai IFRS tersebut secara sempurna. Jadi, terdapat expectation gap. Artinya, di satu sisi, PT harus menyiapkan generasi IFRS dan di sisi lain, dosen-dosennya belum siap menyiapkan generasi IFRS. Penulis mengajukan usulan pelbagai tindakan yang mungkin dilakukan untuk menutup expectation gap tersebut. Makalah ini diorganisasi sebagai berikut. Pertama, latar belakang yang menguraikan alasan bahwa kita patut disebut generasi IFRS. Kedua, pemaparan singkat tentang PSAK Umum dan IFRS. Ketiga, penyiapan generasi IFRS oleh PT. Terakhir, penutup.Kata kunci: PSAK umum, IFRS, generasi IFRS, upgrading.
Co-Authors Abdul Halim Arief Zulianto Susilo Eko Suwardi Ertambang Nahartyo ETIK KRESNAWATI Fauzan Misra GUDONO GUDONO Hendrik Gamaliel Hendrik Gamaliel Jogiyanto Hartono Kresnawati, Etik Mu'afi, M. Hanief Mujiati Mujiati Mujiati Mujiati Mulyasari, Windu NASUHI HIDAJAT nugroho wisnu murti Nurdiono Nurdiono Rahmat Febrianto Retno Yuni Nur Susilowati Sumiyana Sumiyana Supriyadi . Syafrita Ridha Ginting Toni Nurhadianto Tri Siwi Nugraheni Tri Siwi Nugraheni Tri Siwi Nugraheni, Tri Siwi Vita Elisa Fitriana Wahyu Dewi Hapsari Zaki Baridwan Zaki Baridwan