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All Journal Jurnal Keuangan dan Perbankan CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Jurnal Manajemen Teori dan Terapan DeReMa (Development Research of Management) Jurnal Manajemen JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Analisis Bisnis Ekonomi JURNAL TEKNOLOGI DAN OPEN SOURCE Jurnal Bisnis dan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Review of Management and Entrepreneurship Journal of Business, Management, and Accounting The Indonesian Journal of Accounting Research Jurnal Akuntansi Keuangan dan Bisnis
Dedhy Sulistiawan
Universitas Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai Terhadap Asimetri Informasi Pada Emiten di Indonesia [Impact of IFRS Adoption, Fair Value Information, and Disclosure of Appraiser Services on the Information Asymmetry of Firms in Indonesia] Felisia Novita Sari; Dedhy Sulistiawan; Aurelia Carina Sutanto
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 1 (2015): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i1.156

Abstract

This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE), and disclosure of appraiser services into a firm's information asymmetry. Information asymmetry is the primary reason for the existence of accounting. Accounting could be a mechanism to enable communication of useful information from insiders to outsiders. IFRS adoption and better disclosure are important factors that avoid exploitation by informed bodies, and protect uninformed investors. Using Indonesian data, this study analyzes two year before and after 2011, an implementation year. This research gives evidence that IFRS adoption is able to decrease information asymmetry. Disclosure of appraiser services is also able to decrease information asymmetry, however, fair value information of PPE is not an important determinant of information asymmetry. Other results present that share prices, share turnover, and firm size can affect information asymmetry. By knowing the factors affecting information asymmetry, information asymmetry problem could be minimized. This study concludes that IFRS implementation and disclosure of appraiser services affect information asymmetry.
EARNINGS ANNOUNCEMENTS AND COMPETING INFORMATION: THE INDONESIAN EVIDENCE Dedhy Sulistiawan; Jogiyanto Hartono; Eduardus Tandelilin; Supriyadi Supriyadi
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 1 (2014): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.977 KB) | DOI: 10.22146/jieb.6212

Abstract

The main purpose of this study is to provide empirical evidence of the relationship between investors’ responses to two events, which are, (1) earnings anouncements, and (2) technical analysis signals, as competing information. This study is motivated by Francis, et al. (2002), whose study used stock analyst’s recommendations as competing information in the U.S stock market. To extend that idea, this study uses technical analysis signals as competing information in the Indonesian stock market. Using Indonesian data from 2007-2012, this study shows that there are price reactions on the day of a technical analysis signal’s release, which is prior to earnings announcements. It means that investors react to the emergence of competing information. Reactions on earnings announcements also produce a negative relationship with the reaction to a technical analysis signal before an earnings announcement. This study gives evidence about the importance of technical analysis as competing information to earnings announcements.
HEURISTIC THINKING ON DATA VISUALIZATION BASED ON DASHBOARD CASE STUDIES AT NATIONAL HOSPITAL SURABAYA R Hendarto Oktavianus; Dedhy Sulistiawan
JURNAL TEKNOLOGI DAN OPEN SOURCE Vol 4 No 1 (2021): Jurnal Teknologi dan Open Source, June 2021
Publisher : Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/jtos.v4i1.1311

Abstract

Dashboard-based data visualization has various information is an option for presenting data is expected to support decision making. The ease of the dashboard isn't perfect, but it also has weakness. The nature of heuristic thinking makes users behave inconsistent with the rational decision-making process tobe an important issue. This study was conducted to explain the heuristic thinking behavior phenomenon from dashboard-based data visualization in the decision-making process. A qualitative approach is used with procedures and data collection based on interview techniques, observation and literature study. Data were observed from the National Hospital, Surabaya. The result is there is a bias in seeing data in a visual form, someone will tend to simplify the decision-making process. The contribution of this study is heuristic thinking on dashboard-based data visualization which can lead users to make irrational decisions.
The Examination of Recency and Knowledge Effect in Stock Investment Decision Making: an Experimental Study LIZA ALVIA; DEDHY SULISTIAWAN
The Indonesian Journal of Accounting Research Vol 13, No 1 (2010): IJAR January 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.217

Abstract

This research is the combination of Hogarth and Einhorn (1992) and Dilla and Steinbart (2005) studies. The purpose of this study is to examine recency and knowledge effects in the stock investment decision making when mixed information (fundamental and technical information) is sequentially presented. Using a laboratory experimental design, the results show that (1) there is recency effect when different information (based on type and content) is sequentially presented; (2) based on technical analysis information, there is a difference in the stock investment decision making between the treatment and the control groups. Contrary to the expectation, there is no different stock investment decision resulted from fundamental analysis information. The results show that decision makers with accounting background tend to use only financial information, while those who understand technical analysis will consider both fundamental and technical data analysis.
Mampukah Keberadaan KAP Besar Meningkatkan Relevansi Nilai Laba dan Pendapatan Komprehensif Lain? Jeannifer Lidwina Gozali; Dedhy Sulistiawan
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.253 KB)

Abstract

Relevansi nilai informasi akuntansi adalah kualitas fundamental dalam kerangka konseptual penyusunan laporan keuangan. Relevansi nilai direpresentasikan dengan keselarasan perubahan nilai akuntansi terhadap perubahan harga saham. Studi ini berupaya mengevaluasi upaya peningkatan relevansi nilai menggunakan keberadaan kantor akuntan publik (KAP) besar. Untuk menunjukkan efektifitas peningkatan relevansi nilai karena keberadaan KAP empat besar, riset ini menggunakan data emiten di bursa Indonesia. Temuan penelitian ini menunjukkan bukti bahwa relevansi nilai informasi laba bisa ditingkatkan ketika auditornya berasal dari KAP besar. Ukuran KAP tersebut juga meningkatkan relevansi informasi penghasilan komprehensif lain. Temuan ini telah diuji ketegarannya dengan berbagai model pengujian untuk mengurangi risiko bias dalam penentuan model pengujian. Hasil pengujian ini memiliki kontribusi dalam riset akuntansi keuangan dan strategi investasi saham. Kata kunci: Relevansi Nilai, Laba, Penghasilan Komprehensif Lain, Kantor Akuntan Publik Besar The value relevance of accounting information is a fundamental quality in the conceptual framework of financial reporting. The value relevance is represented by the alignment of changes in accounting value with changes in share prices. This study seeks to stimulate value relevance using the existence of big accounting firms. To show the effectiveness of increasing value relevance due to the existence of big accounting firms, this research uses data of public companies in Indonesian stock exchange. The findings provide evidence that the value relevance of earnings information can be increased when firms audited by big accounting firms. However, auditor firm size also improves the value relevance of other comprehensive income. These findings have been rigorously tested with various test models to reduce the risk of bias in determining models. The results contribute to financial accounting and investment strategy studies. Keywords: Value Relevance, Earnings, Other Comprehensive Income, Big Auditing Firms
MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN SHEVIN WINARTA; IRENE NATALIA; DEDHY SULISTIAWAN
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.897

Abstract

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.
The Fama-French five-factor model and the US-China trade war: An empirical investigation of the Indonesia, US, and China stock market Elizabeth, Irenna; Sulistiawan, Dedhy; Grigorescu , Adriana
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 2 (2022): 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.v19i2.15163

Abstract

Despite numerous studies of the US and China trade war effect being published over the last seven years, this topic has remained equivocal. The portfolio formation model that underlies the arbitrage pricing theory is still relatively small, especially for the portfolio performance of the Fama-French five factors (5FF) model that examines the global economic crisis. Focusing on the trade war year, the study aims to examine the effect of accounting information on portfolio performance by using the 5FF model. This study employs a dummy panel least square regression model, the data are analyzed from Indonesia, US, and China stock markets with 864 portfolio monthly combinations ranging from 2016 to 2019. The result of the study shows that the US-China trade war strengthens the beneficial impact of market risk on portfolio performance in the Indonesian Stock Exchange. On the other hand, the war has no impact on the relationship between market risk and the performance of a portfolio of US stocks. However, it lowered the beneficial impact of size on portfolio performance for both the US and China stock markets. The robust 5FF of accounting information within the study is size and investment. According to the study, systematic risk and idiosyncratic risk should be given more consideration by both investors and companies to prevent unneeded economic losses and manage the risk that could have a greater impact on the stock market.
THE EFFECT OF GENDER IN THE BOARD OF COMMISSIONERS ON COMPANY VALUE WITH FAMILY CONTROL AS A MODERATION VARIABLE IN INDONESIA Limbago, Elsa; Sulistiawan, Dedhy
Review of Management and Entrepreneurship Vol. 3 No. 2 (2019): Review of Management and Entrepreneurship
Publisher : International Business Management - Universitas Ciputra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.061 KB) | DOI: 10.37715/rme.v3i2.1202

Abstract

Gender has been a concern in the last ten years because gender differences have an impact on communication within the company so that it can affect the value of the company. The majority of companies listed on the IDX are family companies which will have an impact on the composition in the election of the company board. The results of previous studies on the influence of gender are also still inconsistent. This study aims to know the effect of gender on the board of commissioners on firm’s value and the influence of family control in weakening the influence of gender on the board of commissioners on firm’s value. Firm value was measured by using Tobin's Q, PBV and PER. The control variables used were firm size, commissioner size and leverage. The sample used in this research were all companies listed on the IDX except the financial and banking sectors and analyzed using multiple linear regression. The results proved that gender in the board of commissioners has no significant effect on firm value and there is no significant influence on family control in weakening the influence of gender on the board of commissioners on firm value.
Co-Authors Aurelia Carina Sutanto Eduardus Tandelilin Elizabeth, Irenna Ellen Erlambang Elsa Limbago Felisia Novita Sari Grace Grigorescu , Adriana Gunawan, Nita Gunawan, Nita IRENE NATALIA Jeannifer Lidwina Gozali Jogiyanto Hartono LIZA ALVIA Oetama, Nathania Sherly R Hendarto Oktavianus SHEVIN WINARTA Supriyadi . Supriyadi Supriyadi