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The Impact of The Participation and The Satisfaction of Users in The Development of The Information System with The Complexity of System and The Strucure of Organization as Moderatinbg Variables Dian Indri Purnamasari; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.148

Abstract

This study extents the research conducted by McKeen et. al (1994) by re-examining the relationship between the participation of users and the their satisfaction in the development of information system. The complexity of system will be used as a moderating variable in that research. This research will also add organization structure as a moderating variable that has not been used in the relationship between the participation of users and their satisfaction in the development of the information system.Given the response rate of 19%, the analysis indicated that the complexity of system statistically influenced the relationship between the participation of users and the satisfaction of them. The stronger was the influence, the higher the complexity of the system was. The organization structure statistically did not influence the relationship between the participation of users and the satisfaction of them. The interaction between the participation of users and the organization structure was not significant and hence it could not be included that the influence was increasingly high when the organization used the decentralized structure.
Investigation of Factors Influencing Voluntary Disclousure of Financial Information on The Internet by Indonesian Companies Dody Hapsoro
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.210

Abstract

The digital age has produced a dramatic shift in the corporate communication paradigm. As a result, companies increasingly use the internet (website) as an investor relations medium and a vehicle to disseminate financial information to capital markets. This paper investigates factors influencing voluntary disclosure of financial information on the internet by Indonesian companies. Cross-sectional analyses based on 50 companies listed on the Indonesia Stock Exchange in 2005 suggest that firm size and firm profitability are related with higher levels of voluntary financial information disclosure on corporate website.
Do the Framing Effect Occur in the Investment Decision Based on Tabular Format Information Risk: A Fuzzy-Trace Theory Framework? Negina Kencono Putri; Zaki Baridwan; Supriyadi Supriyadi; Ertambang Nahartyo
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.046 KB) | DOI: 10.33312/ijar.355

Abstract

Abstract: This study tests on investment decisions based on risk information within the framework of verification Fuzzy Trace Theory (FTT). FTT assumes individuals prefer to use the simple reason that in the presentation of information and make a decision. An experiment which involved 27 participants was conducted. The experiments carried out to test whether the risk information of different frame-sequential time given concerning the framing effect described through the framework of FTT-can affects investment decision-making process. The results showed that the participants in this study chose to perform actions that are not at risk when information is presented in a positive frame. Investment decisions which they set such decisions tend to avoid risk. This is consistent with FTT are focusing testing on the frame problem. Other findings obtained in this study in the form of the tendency of the experimental participants to take risky decisions when information is presented in a negative frame. Abstrak: Penelitian ini berutjuan untuk menguji keputusan investasi berbasis risiko dalam kerangka Fuzzy Trace Theory (FTT).  FTT mengasumsikan bahwa seseorang memiliki preferensi untuk menggunakan informasi yang ditamilkan dalam bentuk yang sederhana dalam membuat sebuah keputusan. Penelitian ini merupakan penelitian eksperimen yang melibatkan 27 orang partisipan.  Eksperimen yang dilakukan menguji apakah informasi risiko yang dibingkai secara berbeda dan disampaikan dalam waktu yang berurutan dalam kerangka FTT akan mempengaruhi proses pembuatan keputusan investasi Hasil penelitian menunjukkan bahwa partisipa dalam penelitian ini memilih untuk mengambil keputusan yang tidak berisiko bila informasi disampaikan dalam frame yang positif.  Hasil lain yang diperoleh dalam penelitian ini adalah bahwa seseorang cenderung untuk mengambil keputusan yang berisiko apabila informasi disampaikan dalam frame yang negatif. 
The Benefits of Accounting Information On The Intention of Stocks Selections In Indonesia Stock Exchange (IDX) Mf. Arrozi Adhikara; Maslichah Maslichah; Nur Diana
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 (568.547 KB) | DOI: 10.33312/ijar.370

Abstract

Abstract: This research objective is to both examine and provide empirical evidence concerning analysts' decision-making intentions in choosing stocks at the Indonesian stock exchange by using accounting information. This research uses a causal-explanatory approach in examining the analysts' intentions on selecting stocks. This research uses primary data with questionnaire-surveys and adopts single study. In explaining the analysts’ intentions, this research uses a causal-explanatory approach. This research shows that the benefits of accounting information (1) positively affect beliefs revisions; (2) positively affect unsystematic risk perceptions; (3) positively affects the intention of stock selections; (4) positively affect the intention of stock selections; (5) positively affect the intention of stock selections; (6) negatively affects the intention of stock selections; and (7) positively affect the intention of stock selections.  Further, this research also finds that securities analysts behaved sophistically in analyzing accounting information for decision-making purposes. Accounting information has characteristics (i.e., relevant, reliable, and fair) that in alignment with the interests of its users. The intention for stock selection is driven by the knowledge and experiences of both the respondents as well as other people. This condition shows that there is a halo effect surrounding the intention for stock selections that come from people that other than respondents (e.g., respondents' colleagues). Therefore, securities analysts tend to act prudence, sophisticated, volitional, and risk neutral.Abstrak: Tujuan penelitian ini adalah untuk menguji dan memberikan bukti empiris tentang niat pengambilan keputusan analis dalam memilih saham di bursa efek Indonesia dengan menggunakan informasi akuntansi. Penelitian ini menggunakan pendekatan kausal-explanatory dalam menguji niat analis untuk memilih saham. Penelitian ini menggunakan data primer dengan survei kuesioner dan mengadopsi studi tunggal. Dalam menjelaskan niat analis, penelitian ini menggunakan pendekatan penjelasan kausal. Penelitian ini menunjukkan bahwa manfaat informasi akuntansi (1) secara positif mempengaruhi revisi keyakinan; (2) secara positif mempengaruhi persepsi risiko yang tidak sistematik; (3) secara positif mempengaruhi niat pemilihan saham; (4) secara positif mempengaruhi niat pemilihan saham; (5) secara positif mempengaruhi niat pemilihan saham; (6) secara negatif mempengaruhi niat pemilihan saham; dan (7) secara positif mempengaruhi niat pemilihan saham. Selanjutnya, penelitian ini juga menemukan bahwa analis sekuritas berperilaku secara canggih dalam menganalisis informasi akuntansi untuk tujuan pengambilan keputusan. Informasi akuntansi memiliki karakteristik (yaitu, relevan, andal, dan adil) yang selaras dengan kepentingan penggunanya. Niat untuk pemilihan saham didorong oleh pengetahuan dan pengalaman baik dari responden maupun orang lain. Kondisi ini menunjukkan bahwa ada efek halo yang mengelilingi niat untuk pemilihan saham yang berasal dari orang-orang yang selain responden (misalnya, rekan responden). Oleh karena itu, analis sekuritas cenderung bertindak bijak, canggih, kehendak, dan risiko netral.
Analyzing Factors Affecting the Use of Voluntary Disclosure Information using a Modified Theory of Reasoned Action: A Study in Indonesia Gunawan Wibisono; Devie Dwi Aryani Putri
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1153.678 KB) | DOI: 10.33312/ijar.342

Abstract

Abstract: Voluntary disclosure information has been a research topic for a long time. However, very few tried to explain it from the investors' point of view. This study attempted to justify the use of voluntary disclosure information by using a modified Theory of Reasoned Action (TRA) model by adding perceived freedom of physical effort as a third behavior beliefs construct.  By using SEM and path analysis, this study found that all three behavior beliefs constructs affect behavior intention to use voluntary disclosure information. Perceived usefulness and perceived freedom of physical effort have a direct effect on behavior intention in using voluntary disclosure information while perceived ease of use is having an indirect impact to behavior intention in using voluntary disclosure information through perceived usefulness. This study has opened a path to a new view of research in voluntary disclosure topic, which is the information-seeking behavior from the investors' point of view. Further study related to this new view can be done to further extend the TRA model in particular to voluntary disclosure information settingAbstract: Pengungkapan informasi sukarela telah menjadi topik penelitian untuk waktu yang lama. Namun, sangat sedikit yang mencoba menjelaskannya dari sudut pandang investor. Penelitian ini berusaha untuk membenarkan penggunaan informasi pengungkapan sukarela dengan menggunakan model Theory Reasoned Action (TRA) yang dimodifikasi dengan menambahkan kebebasan yang dirasakan dari usaha fisik sebagai konstruk keyakinan perilaku ketiga. Dengan menggunakan SEM dan analisis jalur, penelitian ini menemukan bahwa ketiga konstruk keyakinan perilaku mempengaruhi niat perilaku untuk menggunakan informasi pengungkapan sukarela. Dirasakan kegunaan dan kebebasan yang dirasakan dari upaya fisik memiliki efek langsung terhadap niat perilaku dalam menggunakan informasi pengungkapan sukarela sementara persepsi kemudahan penggunaan memiliki dampak tidak langsung dengan niat perilaku dalam menggunakan informasi pengungkapan sukarela melalui kegunaan yang dirasakan. Studi ini telah membuka jalan untuk pandangan baru penelitian dalam topik pengungkapan sukarela, yang merupakan perilaku pencarian informasi dari sudut pandang investor. Studi lebih lanjut terkait dengan pandangan baru ini dapat dilakukan untuk lebih memperluas model TRA khususnya untuk pengaturan informasi pengungkapan sukarela.
The Effect of Conservatism on Information Asymmetry SRI HANIATI; FITRIANY FITRIANY
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.234

Abstract

This study examines the influence of conservatism on information asymmetry. This research is conducted on non-financial companies, which were  listed on the BEI during 2007 to 2008. The conservatism was measured in some  models such as Givoly Hyan model (2000), Zhang model (2007), Kasznik model (1999), and market-based model (Duellman, 2006), whereas, asymmetrical accounting was measured with CSPREAD (Kanagaretnam etal.,2007). Zhang's model has the highest R2 (14.01%), and then followed by Givoly (2000) 13%, then others 11%. The research reveals that conservatism has a significant and negative correlation on information asymmetry. It supports Lafond and Watts (2006) which explains that conservatism has its role in reducing information asymmetry.This results suggest that IFRS should not abandon conservatism principles, because evidence shows that these principles reduce information asymmetry between managers and investors.
Value Relevance of Accounting Information During IFRS Convergence Process In Indonesia Tri Lestari; Tomomi Takada
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.789 KB) | DOI: 10.33312/ijar.366

Abstract

Abstract: The purpose of this study is to examine the value relevance of accounting information in Indonesian market during the IFRS convergence process. Specifically, we investigate whether value relevance improves after significant revisions of standards during the period from 2005 to 2012. Using the price model and return model, we examine the accounting information value relevance of Indonesia listed firms. As predicted, we find that the value relevance of accounting information increases after the accounting standards change. We further document some determinants of value relevance, such as the less informativeness of negative earnings and the more value relevance both of large firms and firms with a higher level of good corporate governance before and after accounting standard change. Finally, these findings contribute to the ongoing debate of IFRS convergence effect on accounting quality, especially the case in emerging markets.Abstrak: Penelitian ini bertujuan untuk menguji relevansi nilai dari informasi akuntansi di pasar modal Indonesia selama proses konvergensi IFRS. Secara khusus, penelitian ini menginvestigasi adanya peningkatan relevansi nilai setelah adanya revisi standar akuntansi secara signifikan selama periode tahun 2005 sampai 2012. Dengan menggunakan price model dan return model, penelitian ini menguji relevansi nilai informasi akuntansi dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Sebagaimana telah diprediksi, penelitian ini menemukan bahwa relevansi nilai informasi akuntansi meningkat setelah perubahan standar akuntansi. Dari analasis tambahan, penelitian ini juga menemukan beberapa determinan relevansi nilai akuntansi yaitu laba positif vs laba negatif, ukuran perusahaan dan tingkat penerapan good corporate governance. Temuan dalam penelitian ini memberikan kontribusi pada isu tentang efek konvergensi IFRS pada kualitas informasi akuntansi yang masih menjadi perdebatan terutama untuk kasus pada pasar modal di negara sedang berkembang.
The No Order Effect of Accounting Information Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 7, No 1 (2004): JRAI Januari 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.112

Abstract

This study models the behavior of investor reactions to joint dividend and earnings surprises. Using Hogarth and Einhorn’s (1992) belief-adjustment theory, it predicts that when dividend and earnings surprises have the same signs (consistent evidence),  whether dividend surprises follow or precede earnings surprises, has no effect on stock returns (the ‘no-order’ effect hypothesis).This study finds evidence for the ‘no-order’ effect hypotheses for consistent positive evidence. The impact of consistent positive evidence is unaffected by the order of announcements. The finding of this study has a important implication for firm’s announcement policy. If a firm likes to announce two “good news” information, the order of the announcement does not matter in affecting its stock price. In this case, the firm can announce a positive dividend surprise first followed by a positive earnings surprise or a positive earnings surprise first followed by a positive dividend surprises without any effect to the stock price.
The Influence of Management Short-Term Optimization on the Level of Mandatory Disclosure of Corporate Information before and after the Regulation of Annual Report Disclosure Paulina Sutrisno
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.255

Abstract

This research intends to conduct an investigation into whether the short-term optimization by management in an effort to achieve certain earnings targets (by avoiding reporting losses or a decrease in earnings), will have an influence on the level of mandatory disclosure of corporate information. This research also examines the difference in the level of disclosure by a company suspected on conducting short-term management optimization in the conditions before and after the regulation of mandatory disclosure, which stresses the extent of the corporate information disclosure. The findings of this research show that the more management conducts short-term optimization through a budget cut on discretionary expenditures, the lower the level of mandatory disclosure of corporate information in the periods both before and after the regulation of mandatory disclosure of corporate information. These findings show the new regulation on corporate information mandatory disclosure, which stresses the extent of the corporate information disclosure in an effective way, can clearly detect companies conducting short-term optimization.
The Impact of Information Presentation Formats and Types on Decision Performance: An Experimental Study of Cost-Based Decision Making DYAH EKAARI SEKAR JATININGSIH; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.235

Abstract

This study examines the impact of cost information presentation formats and types on decision performance using an experimental method.  Using a customer profitability report generated from activity-based costing presented in tabular or graphical format and digital or manual type, subjects in this experiment have the task to determine price, which can influence company profitability. The design used in the experiment is 2X2X2 between subjects, with 60 managers in a food manufacturing industry as participants.  The results show that information presented digitally or manually in the format of tabular or graphical has significant impact for decision makers and lead to different profit performance.  Further analysis also shows that decision maker's nature of work has an impact on decision making process instead of knowledge.

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