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All Journal Journal of Accounting and Investment SAR (Soedirman Accounting Review): Journal of Accounting and Business JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Sidiq Ashari
Politeknik Yayasan Keluarga Pahlawan Negara, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Ownership Concentration, Firm Size and Information Value Relevance: Indonesian Evidence Krismiaji Krismiaji; Dwi Haryono Wiratno; Sidiq Ashari
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1166.319 KB) | DOI: 10.18196/jai.2002119

Abstract

This paper describes empirical evidence investigated the effect of ownership concentration and firm’s size on the accounting information value relevance. Ownership concentration (OC) is measured by Herfindahl index; firm's size is measured by a log of total assets, whereas value relevance is measured by the Ohlson’ Price Model. Using a sample of 119 manufacturing firms listed in Indonesian Stock Exchange (IDX) for the year of 2011-2015, this research finds that ownership concentration positively affects both the value relevance of earnings per share and book value per share. Moreover, the firm's size negatively affects the value relevance of earnings per share and book value per share. This study contributes to the existing literature about value relevance of ownership concentration and value relevance of firm's size, especially in the post- IFRS adoption period.
Peran Organisasional Terhadap Pengembangan Bahan Ajar Pengauditan Berbasis ISA : Perspektif Dosen Pengauditan Eka Noor Asmara; Supardi Supardi; Sidiq Ashari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.784 KB) | DOI: 10.20884/1.sar.2016.1.2.300

Abstract

The adoption of International Standards on Auditing (ISA) by IAPI as a new auditing standard in Indonesia is unavoidable choice. As a consequences, alteration of teaching materials on higher education into ISA is considered as a necessary step that has to be taken. If the presumption of institutional isomorfism is taken place by IAPI, the feared of unwellprepared higher education and lectures in the process of adoption and integration new auditing standard has a reasonable reasons. This research is conducted to examine relationship of organization support and individual factor in the process of developing and teaching of audit course material to conform to ISA. Data collection in this research is based on survey that has been used in many similar researches. Training variable represent organization support as well as self-efficacy represent individual variable. Structural equation modeling is applied in this research. Finding of this research demonstrate that hypothesis of relationship between training and self-efficacy and teaching material is significantly supported so that this research elaborate institutional theory of institutional isomorphism. Finding of hypothesis examination indicates that organization support in the form of training could be a proper medium to increase lecturer competency especially in the ISA implementation. Furthermore, professionalism itself could be an important root for the creation of isomorphism norm.
SELF ESTEEM, SELF EFFICACY DAN PRESTASI AKADEMIK MAHASISWA AKUNTANSI: STUDI PADA KELAS PENGAUDITAN Sidiq Ashari; Eka Noor Asmara; Supardi Supardi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.651 KB) | DOI: 10.34204/jiafe.v5i1.1236

Abstract

This study aims to provide empirical evidence of the related between self esteem and self efficacy with academic performance on auditing course. By using non-probability sampling techniques that is purposive sampling, this research using a sample of 194 university students in Yogyakarta that take on auditing course. This research model was developed based on previous research models by using survey in data collection process. Analysis uses structural equation models by using smartPLS software. Results of this research shown the support of 2 out of 3 proposed hypothesis, namely that there is a significant positive relationship between self esteem against self efficacy and academic performance. Meanwhile, this research can not proves that self efficacy strengthen academic performance on auditing course.
Co-Authors Djasmanuddin Djasmanuddin Dwi Haryono Wiratno Eka Noor Asmara Eka Noor Asmara Eka Noor Asmara Hermala Kusumadewi Hermala Kusumadewi Krismiaji Krismiaji Supardi Supardi Supardi Supardi Yudi Santara Setyapurnama