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All Journal Journal of Indonesian Economy and Business Jurnal Akuntansi The Indonesian Journal of Accounting Research
BAMBANG RIYANTO LS
Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
Economics, Econometrics & Finance

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THE EFFECT OF ASYMMETRICAL INFORMATION AND RISK ATTITUDE ON INCENTIVE SCHEMES: A CONTINGENCY APPROAC JOGIYANTO HARTONO; BAMBANG RIYANTO LS
Journal of Indonesian Economy and Business (JIEB) Vol 12, No 1 (1997): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (905.355 KB)

Abstract

This paper discusses several incentive models. Some models are only appropriate for risk neutral agents, but not for risk averse agents. For certain circumstances, a quadratic model is needed to replace a linear model The choice of which model is the appropriate one is the question addressed by this paper. Risk attitude and several aspects of asymmetric information will be discussed.
KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH Hadi Mahmudah; Bambang Riyanto LS
Jurnal Akuntansi Vol. 20 No. 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i1.74

Abstract

Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi. Penelitian ini menggunakan regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan dukungan manajemen berpengaruh secara positif terhadap keefektifan audit internal. Penelitian ini gagal memberikan bukti empiris audit professionalism berpengaruh terhadap keefektifan1 audit internal. Penelitian ini memperkaya penelitian yang sudah ada terkait keefektifan audit internal dan penekanan pentingnya sistem pengendalian intern di pemerintah daerah.This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government.
An Examination of the Impact of the Fit between Strategic Uncertainty and Management Accounting Systems on Financial Performance Bambang Riyanto L.S.
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.105

Abstract

This objective of this paper is to investigate the extent to which variation in management accounting systems (MAS) attributable to strategic uncertainty was associated with performance. Management accounting system was defined to include most of its important components namely budgeting systems, scope of reporting, frequency of reporting, cost control systems and performance evaluation systems. It is hypothesized that a higher degree of fit between MAS and strategic uncertainty leads to higher performance, and a low degree of fit leads to low performance. Unlike most studies in this area, the study was conducted on a firm level, and the performance was measured financially, using return on investment.One hundred and forty nine controllers and chief financial officers from various companies in the United States participated in the study. The study reported that the effect of the fit between the total components (budgeting, cost control, performance evaluation and scope of reporting) and strategic uncertainty ROI was significant. It is consistent with the hypothesis. This finding is important given the lack of evidence about the economic performance impact of management accounting system and about the extent to which individual and total components of management accounting system interact with uncertainty to affect economic performance.
Transparency and Corporate Governance: Analysis of Factors Affecting Transparency and Its Effect on Market Valur of The Firm DWI NOVI KUSUMAWATI; BAMBANG RIYANTO LS
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.152

Abstract

This research has 2 models. The first model aims to investigate factors affecting the level of Good Corporate Governance (GCG) transparency in annual reports. Factors being predicted are firm’s specific characteristics and commissionaire characteristics. The second model aims to test empirically whether investors value that GCG transparency, which is reflected in the market value of firms. Moreover, the last model also investigates whether investors also consider other corporate governance variables, such as board characteristics.GCG transparency level is measured using 161 items recommended by GCG Codes, which are developed by KNKCG (2001). The statistical method being used is multiple regression analysis. The result shows that firm’s specific characteristics and commissionaire characteristics could affect the GCG transparency level, except for industry and cross-directorships variables. The GCG transparency level is also responded by the market, together with board characteristics, one of the other corporate governance variables.
The Effect of Attitude, Strategy, and Decentralization on the Effectiveness of Budget Participation. Bambang Riyanto LS
The Indonesian Journal of Accounting Research Vol 2, No 2 (1999): JRAI May 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.27

Abstract

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Is There Insider Trading? An Examination of Merger and Acquisition Announcements in the Indonesian Stock Market BAMBANG Riyanto L.S.; SUMIYANA SUMIYANA
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.222

Abstract

This research examines whether domestic investors reacted to merger and acquisition announcements earlier than the foreign investors. Compared to foreign investors, domestic investors are more familiar with the market environment and have more access to information about companies (i.e., there is information leakage). The domestic investors take this informational advantage by initiating trading activities before the information is made public. The foreign investors react to the announcement when such information is officially announced by companies, and some time they do not react immediately. This so-called insider trading phenomenon commonly happens in emerging markets. Two proxies of market reactions were used: abnormal returns and trading volumes.Fifty-four M&A announcements were identified in the Jakarta Stock Exchange from 1999-2006. The price movements and trading activities of each of these two types of investors were analyzed thoroughly during the ninety-one day window test. The findings indicate that no abnormal returns and abnormal trading volumes were observed in the 91 days surrounding the announcement dates. Further analysis, however, shows that there was information leakage for domestic investors. It is further argued that information leakage exists; domestic investors reacted to the M&A information before companies announced that information to the public.
Co-Authors DWI NOVI KUSUMAWATI hadi mahmudah Jogiyanto Hartono Sumiyana Sumiyana