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The Information Content of Annual Earnings Announcements A Trading Volume Approach Berhanu Beza; Ainun Na'im
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.10

Abstract

The overall purpose of the study is to investigate the information content of annual earnings announcements in terms of trading volume activities in Jakarta Stock Exchange market of the year 1995. To achieve this objective, 30 firms meeting the following criteria have taken: (1) companies having stocks active for the periode under consideration, (2) having a continuous listing in the exchange for the study period, (3) companies issuing audited financial statement for the year 1994, (4) companies having no news announcement except release of annual earnings announcements.This study uses secondary data the measurement of which is made on an ordinal scale. The statistical techniques used in making the data analysis are the Wilcoxon signed ranks test and the Spearman’s rank correlation coefficients. Based on the data analysis for this study, researcher noticed that security trading volume significantly increases when companies announce annual earnings to the time before the announcement.Morever, findings show that there is a correlation between the unexpected trading volume and the absolute value of the magnitude unexpected earnings. Finally, it also show that there is weither a correlation between unexpected trading value with the size of the firm, mor is there a correlation between the size of the firm and unexpected earnings. Keyword: Unexpected Trading Volume; Unexpected Earnings; Firm size.
Family Ownership, Independent Oversight, and Financial Information Transparency: Evidence From Asia Siti Nuke Nurfatimah; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1299.93 KB) | DOI: 10.33312/ijar.420

Abstract

This study examines the association between family ownership and financial information transparency of large corporations in the Asian region and whether independent oversight (i.e., independent directors and external auditors) influences such relationship. The transparency of financial information is measured using earnings’ opacity which includes three dimensions, i.e., profit aggressiveness, loss avoidance, and income smoothing. The findings show a positive association between family ownership and financial information transparency. Further, we find that both independent director and external auditors negatively influence the relationship between family ownership and financial information transparency. Firms with a higher percentage of family ownership tend to have a weaker role of board independence, which leads to less transparent financial information. Lastly, external auditors also seem to have limited power in reducing earnings opacity in family firms.
The Role of Individual Characteristics, CSR Information, Financial and Non-Financial Compensation to Job Seekers Interests in A Company Putri Paramita Agritansia; Resa Masela Khairunnisa; Thareq Akbar Adiguna
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1129.34 KB) | DOI: 10.33312/ijar.385

Abstract

Abstract: Human resources are the key to achieving and maintaining corporate goal(s). Obtaining high-quality human resources is a challenging task for every corporation. Therefore, corporations compete in providing attractive compensation packages to both its current and prospective employees. The objective of this study is three folds. Firstly, this study seeks to explore the effect of information on compensation and corporate social responsibility (CSR) disclosures toward fresh-graduate job seekers interests of a company. Next, the objective of this study is to examine the interactional effects between the prior mentioned independent variables. Lastly, this study is conducted to examine the role of moral reasoning as a moderating variable in the relationship between those mentioned above independent and dependent variables. In examining the relationship, this study uses the moderated regression analysis. This study is an experimental study that adopts 2x2 designs amongst subjects. Information on compensation and CSR disclosures are manipulated in this study. The total of thirty-seven people consisted of the final semester undergraduate students and recent bachelor degree graduates participated in this study. In analyzing the collected data, this study uses ANOVA. This study finds that only corporate CSR disclosures affect fresh-graduate job seekers work intention in a corporation. Abstrak: Sumber daya manusia adalah kunci untuk mencapai dan mempertahankan tujuan perusahaan (s). Memperoleh sumber daya manusia berkualitas tinggi adalah tugas yang menantang bagi setiap perusahaan. Oleh karena itu, perusahaan bersaing dalam menyediakan paket kompensasi yang menarik bagi karyawan saat ini dan calon karyawannya. Tujuan dari penelitian ini adalah tiga kali lipat. Pertama, penelitian ini berusaha untuk mengeksplorasi efek informasi tentang kompensasi dan tanggung jawab sosial perusahaan (CSR) pengungkapan terhadap minat pencari kerja fresh-graduate perusahaan. Selanjutnya, tujuan dari penelitian ini adalah untuk menguji efek interaksional antara variabel independen yang disebutkan sebelumnya. Terakhir, penelitian ini dilakukan untuk menguji peran penalaran moral sebagai variabel moderasi dalam hubungan antara yang disebutkan di atas variabel independen dan dependen. Dalam memeriksa hubungan, penelitian ini menggunakan analisis regresi moderat. Penelitian ini merupakan penelitian eksperimental yang mengadopsi desain 2x2 di antara subjek. Informasi tentang kompensasi dan pengungkapan CSR dimanipulasi dalam penelitian ini. Sebanyak tiga puluh tujuh orang terdiri dari mahasiswa sarjana akhir semester dan lulusan gelar sarjana baru berpartisipasi dalam penelitian ini. Dalam menganalisis data yang dikumpulkan, penelitian ini menggunakan ANOVA. Studi ini menemukan bahwa hanya pengungkapan CSR perusahaan yang mempengaruhi niat kerja pencari kerja lulusan baru dalam suatu perusahaan.
The Influence of Awarenes of the Information on Tax Evasion and Moral Principle towards the Propensity of Tax Evation: an Experimental Study Ponty Sya'banto Putra Hutama
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.218

Abstract

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Agency Theory, Accounting Information, and Corporate Financial Management: A New Framework for Developing Financial Strategies for Banking Companies Choirunnisa Arifa
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1034.581 KB) | DOI: 10.33312/ijar.349

Abstract

Abstract: The objective of this study is to develop a corporate financial optimization model, based on the theoretical foundations of, and for integrating, the crucial issues in accounting and finance such as agency and information asymmetry and the use of accounting information to mitigate the problems, which can give appropriate financial strategies relevant for the contemporary business world. There are a good number of financial models in the existing literature. However, as important issues relevant to financial management for corporations are emerging, it is essential to develop a financial optimization model that can embed and address these emerging issues and can prescribe a set of financial management strategies, which are relevant in the current situations of corporations shaped by these emerging issues. This study formulates an applied integrated financial optimization problem to investigate the extent to which the financial model designs optimal financial strategies that can mitigate agency problems and provide a basis for sound accounting practices, leading to the optimal company value in real life situations. Generally, this study concludes that the integrated financial model can provide economic significance when formulating financial strategies for mitigating agency problems and maximizing company value. It also provides new insights into sound accounting practices should be implemented in an integrated, large-scale real-life financial strategy. This paper contributes to corporate financial modeling by developing a model based on the multidisciplinary literature, including contemporary accounting, agency theory, and management science, by providing a new corporate finance model, which is appropriate for modeling and addressing some crucial contemporary issues in corporate finance in the current world.Abstrak: Tujuan dari penelitian ini adalah untuk mengembangkan model optimasi keuangan perusahaan, berdasarkan pada landasan teoritis, dan untuk mengintegrasikan isu-isu penting dalam akuntansi dan keuangan seperti asimetri agensi dan informasi dan penggunaan informasi akuntansi untuk mengurangi masalah, yang dapat memberikan strategi keuangan yang tepat yang relevan untuk dunia bisnis kontemporer. Ada sejumlah model keuangandalamliteratur yang sudahada. Namun, karena isu-isu penting yang relevan dengan manajemen keuangan untuk perusahaan sedang berkembang, penting untuk mengembangkan model pengoptimalan keuangan yang dapat menanamkan dan mengatasi masalah yang muncul dan dapat meresepkan serangkaian strategi manajemen keuangan, yang relevan dalam situasi perusahaan saat ini. dibentuk oleh isu-isu yang muncul ini. Studi ini merumuskan masalah optimasi keuangan terintegrasi yang diterapkan untuk menyelidiki sejauh mana model keuangan merancang strategi keuangan yang optimal yang dapat mengurangi masalah keagenan dan menyediakan dasar untuk praktik akuntansi yang baik, yang mengarah ke nilai perusahaan yang optimal dalam situasi kehidupan nyata. Umumnya, penelitian ini menyimpulkan bahwa model keuangan terintegrasi dapat memberikan signifikansi ekonomi ketika merumuskan strategi keuangan untuk mengurangi masalah keagenan dan memaksimalkan nilai perusahaan. Ini juga memberikan wawasan baru ke dalam praktik-praktik akuntansi yang baik harus diterapkan dalam strategi finansial kehidupan nyata berskala besar yang terintegrasi. Makalah ini memberikan kontribusi untuk pemodelan keuangan perusahaan dengan mengembangkan model berdasarkan literatur multidisiplin, termasuk akuntansi kontemporer, teori keagenan dan ilmu manajemen, dengan menyediakan model keuangan perusahaan baru, yang sesuai untuk pemodelan dan mengatasi beberapa isu kontemporer yang krusial dalam keuangan perusahaan. di dunia saat ini.
Pengaruh Information Technology Relatedness terhadap Kinerja Perusahaan (Penelitian terhadap Perusahaan Perbankkan di Jateng) Luluk Muhimatul Ifada
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.200

Abstract

The purpose of this study is to examine the influence of information technology (IT) relatedness on corporate performance. IT relatedness is measured using a reflective second-order factor modeling approach to capture complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure). Based on the resource-based view of diversification and the economic theory of complementarities, the two major sources of cross-unit IT synergy in the corporate are the relatedness and complementarities of IT resources.  According RBV concept, the use of IT relatedness as a complementarities unit create super-additive value synergies and can be used as competitive sustainability advantage to improve corporate performance Collecting data by a survey of 93 office managers branch banking in Central Java, the study finds that the information technology relatedness has a positive influence on corporate performance as hypothesized suggesting that the super-additive value synergies arising from the use of a complementary set of IT resources and management processes have significant effects on corporate performance.
Self-Review As a Method to Mitigate Recency Effect in Long-Series Audit Information Aritha Chintya Dewi; Intiyas Utami; Aprina Nugrahesty Sulistya Hapsari
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (884.573 KB) | DOI: 10.33312/ijar.337

Abstract

Abstract: This study aims to analyze the causal relationship between the sequence of information and presentation format of long-series information and self-review method with audit decisions. Our independent variables are the sequence of information, the format of information presentation and self-review method. Meanwhile, our dependent variable is audit decisions. This research uses 75 bachelor students majoring in accounting from Satya Wacana Christian University. We run the paired-sample t-test to test our hypotheses. Our results show that; 1) there is an order effect in individuals' decision-making before they perform self-review if the long-series information is presented sequentially, 2) simultaneous presentation of information mitigates recency effect even before self-review, 3) decisions based on simultaneous information presentation are better than decisions based on sequential information presentation.Abstrak: Penelitian ini bertujuan untuk menganalisis informasi dan metode self-review dengan keputusan audit. Variabel independen kami adalah urutan informasi, format penyajian informasi dan metode self-review. Sementara itu, variabel dependen kami adalah keputusan audit. Penelitian ini menggunakan 75 mahasiswa sarjana jurusan akuntansi dari Universitas Kristen Satya Wacana. Kami menjalankan uji t-paired-sample untuk menguji hipotesis kami. Hasil kami menunjukkan bahwa; 1) ada efek order dalam pengambilan keputusan individu sebelum mereka melakukan self-review jika informasi seri panjang disajikan secara berurutan, 2) penyajian informasi secara simultan mengurangi efek rekonsiliasi bahkan sebelum self-review 3) keputusan berdasarkan presentasi informasi simultan lebih baik daripada keputusan berdasarkan presentasi informasi sekuensial.
Analysis Factors That Affecting User's Satisfaction On Financial Management Information System (SIMKEU) Universitas Gadjah Mada Agni Aditya Akbar; Fitri Amalia
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.312 KB) | DOI: 10.33312/ijar.371

Abstract

Abstract : There is one way to find out whether the system is said to be successful and effective by assessing the level of user satisfaction with the system. This research analyzed user satisfaction of the Financial Management Information System (SIMKEU) on the object of study is the employees of SIMKEU users in the Faculties of UGM, with the purpose to find the evidence that the influence of Organizational Support (OS), Perceived Usefulness (PU), Ease of Use (EU), Information Reliability (IR) and Access (A) towards User Satisfaction (US). This study processed primary data collected by questionnaire instruments which is strengthened by using the interview method. There are five hypotheses tested by using multiple linear regression and conclude that Perceived Usefulness and Access influence user satisfaction on Financial Management Information System (SIMKEU-UGM). Organizational Support, Ease of Use and Information Reliability do not affect User Satisfaction. The contribution of this study is to those who work at Universitas Gadjah Mada to be able to assess the factors that influenced the effectiveness of the implementation on the Financial Management Information System (SIMKEU UGM) to give the optimal benefits for an organization.Abstrak: Informasi keuangan adalah hal yang sangat penting bagi pihak manajemen dari sebuah organisasi dalam pengambilan keputusan. Untuk mendapatkan informasi yang baik dan efektif, maka diperlukan sebuah sistem informasi yang efektif. Di sisi lain, kepuasan pengguna adalah factor kritis dalam menilai kesuksesan sebuah sistem. Salah satu cara untuk mengetahui apakah sebuah sistem dapat dikatakan sukses dan efektif adalah dengan menilai tingkat kepuasan pengguna (user satisfaction) terhadap sistem tersebut. Penelitian ini menganalisis kepuasan pengguna Sistem Informasi Manajemen Keuangan (SIMKEU) Universitas Gadjah Mada pada objek penelitian yaitu para karyawan pengguna SIMKEU di Fakultas-Fakultas UGM, dengan tujuan untuk menemukan bukti bahwa adanya pengaruh Organizational Support (OS), Perceived Usefulness (PU), Ease of Use (EU), Information Reliability (IR), dan Access (A) terhadap User Satisfaction (US). Penelitian ini mengolah data primer yang dikumpulkan dengan instrumen kuesioner yang kemudian diperkuat analisisnya menggunakan metode wawancara. Terdapat lima hipotesis yang diuji dengan menggunakan regresi linier berganda dan menghasilkan kesimpulan bahwa Perceived Usefulness (Persepsi Manfaat) dan Access (Akses) memiliki pengaruh terhadap User Satisfaction (Kepuasan Pengguna) SIMKEU UGM. Organizational Support (Dukungan Organisasi), Ease of Use (Kemudahan dalam Penggunaan), dan Information Reliability (Keandalan Informasi) terhadap User Satisfaction (Kepuasan Pengguna) karena menurut para karyawan di Fakultas-Fakultas UGM, pihak UGM masih kurang dalam memberikan pendampingan penggunaan SIMKEU sehingga para karyawan merasa kesulitan dalam menggunakannya dan sulit dalam memperoleh informasi yang dibutuhkan. Namun demikian, pihak UGM sebenarnya sudah memberikan berbagai macam bantuan, namun belum dimanfaatkan secara maksimal oleh para karyawan pengguna SIMKEU di Fakultas-Fakultas UGM.Kontribusi dari penelitian ini adalah bagi pihak yang diteliti yaitu UGM untuk dapat menilai faktor-faktor yang memiliki pengaruh terhadap efektivitas implementasi Sistem Informasi Manajemen Keuangan Universitas Gadjah Mada (SIMKEU UGM) sehingga sistem informasi tersebut dapat memberikan manfaat secara optimal bagi sebuah organisasi.
Value Relevance of Accounting Information and The Pricing of Indonesian Initial Public Offerings Tatang Ary Gumanti
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.142

Abstract

The purpose of this study is to examine the relation between accounting measures of total firm risk and the value of firms making initial public offerings (IPOs). The existing explanations of the pricing of IPOs suggest that the value of IPOs is related to a number of fundamental accounting variables of the firms. A sample of 149 Indonesian IPO firms that went public during the period 1989-1997 is examined and is used to test the null hypothesis that the IPO’s price is not related to firm specific accounting risk measures.The results provide evidence that the IPOs’ accounting information is value relevant to the market price of the IPO. Earnings Per Share (EPS), Book Value of Equity (BVE), and financial leverage are significantly related to the level of offering price. The study concludes that the IPOs’ accounting information is value relevant about the offer and market prices of the IPO, which is in support to that of Kim et al. (1995) and Klein (1996).
Comparing The Earnings Response Coefficients of U.S. Multinational and Domestics Firms: The Use of Geographic Segment Reporting Information Indra Wijaya Kusuma
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.101

Abstract

Cheng, et al. (1994) compare earnings response coefficients of U.S. multinational and U.S. domestic firms and conclude that U.S. multinational firms show a weaker relationship between earnings and returns than U.S. domestic firms. Further Cheng, et al. argue that the weaker relationship of multinational firms is caused by information complexity experienced by multinational firms.This study uses geographic segment reporting information for providing empirical proxies for information complexity. The purpose is to test whether information complexity is a major factor in explaining the difference in the relationship between earnings and returns using linear and portfolio rank models.The empirical results support the hypotheses that proxies for information complexity are negative and statistically significant. Including the proxies for information complexity moderately increases the earnings response coefficients of the multinational firms.This study has several limitations, such as using pooling and cross-sectional regressions, ignoring firm-specific regressions [Teets and Wasley (1996)]. In addition, the study ignores country-specific factors in deriving proxies for information complexity. Future research should address these issues.

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