cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Lilik Suyanti
Contact Email
liliksuyanti@gmail.com
Phone
+6281310608525
Journal Mail Official
liliksuyanti@gmail.com
Editorial Address
Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 6 Documents
 1 
Search results for , issue "Vol 11, No 1 (2008): JRAI January 2008" : 6 Documents clear
Studi Empiris terhadap Efektivitas PenerapanKriteria Sewaguna Kapital yang Diunjukkan oleh PSAK No. 30: "Akuntansi Sewaguna Usaha" Irfan Nursasmito; Sumiyana Sumiyana
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.186

Abstract

 This research investigates three criteria presented by PSAK (Indonesia's Financial Accounting Standard) No. 30. The criteria should support lessee to capitalize the lease transaction. However, the criteria in this standard are not applicable due to defect or unuseful criteria in comparison with SFAS No. 13. This research uses binary logistic regression to detect the probability in recognizing capital lease for lessee. This research concludes that two out of three criteria are not associated with the probability of capital lease recognition. This research also suggests that the requirement of this standard to fulfill fully to all criteria is not valid and logic. Finally, this research recommends that this standard has to be revised in order this standard has an ability to maintain its relevance and reliability.
Does Debt Affect Firm Financial Performance? The Role of Debt on Corporate Governance in Indonesia Fitri Ismiyanti; Putu Anom Mahadwartha
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.182

Abstract

This research addresses main question of the conditions of debt-constraint expropriation and debt-facilitate expropriation, and the difference between those conditions on type of group ownership (group or no group-affiliate). Agency theory predicts that debt is bonding and monitoring mechanism for managers' perquisites action. Expropriation of minority shareholders by majority shareholders hurts good corporate governance practices. The expropriation also hurts debtholders value. The research argues that the use of debt will minimize the expropriation level and maintain certain control to managers and majority shareholders, on behalf of minority shareholders and debtholders. The problem of majority versus minority and debtholders spreads widely in Indonesia. This research conducts analytical and statistical methods to examine the roles of debt policy as mechanism of good corporate governance practices in Indonesia. This research argues that debt has difference effect on financial performance based on certain debt characteristic. Two characteristics of debt are debt-constraint expropriation (DCE) and debt-facilitate expropriation (DFE). Different types of ownership, which are group and no group-affiliate, are also examined to support the main issues of DCE and DFE. The result will be useful for economic policy makers; firms level policy makers, investors, academician, and researchers in the area of finance, social science, and humanities. The research tests the main question with four hypotheses using ordinary least squares (OLS) regression and Wald test for coefficient test. The result shows support for differences in effect on debt to performance for DCE (positive effect) and DFE (negative effect). On DCE, no group-affiliate firms have higher positive effect of debt on performance than group-affiliate firms do. However, on DFE due to risk reduction mechanism, group-affiliate firms have less negative effect of debt on performance than no group-affiliate firms do.
Auditor Eksternal, Komite Audit, dan Manajemen Laba Sanjaya I Putu Sugiartha Sanjaya
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.187

Abstract

The objective of this paper is to investigate whether earnings management is different between audited and non-audited firms (big four and non big four). This study also investigates whether earnings management is different between companies forming and not forming audit committees (eligible and ineligible to Jakarta Stock Exchange (JSX)). The study investigates whether earnings management for companies forming audit committee is eligible and employ big four auditors is lower than three other groups of companies.  This study uses data of 127 manufacturing companies listed in JSX. The result of this study shows that earnings management is somewhat lower for big four than non big four auditors. But, earnings management is not different for companies forming and not forming audit committees, and employing combination between audit committee and auditor.
The Correlation of Catering Incentives to Stock Return - A Test of Catering Theory of Dividend ARIANA RESTU HANDARY; NIKI LUKVIARMAN; RAHMAT FEBRIANTO
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.183

Abstract

This research investigates whether dividend catering theory can provide the answer to explain phenomenon of dividend policy in Indonesia. The theory argues that the decision to pay dividends is driven by investors demand. Managers pay dividend when investors put a higher price on the shares of dividend payers and not paying when investors prefer non-dividend payers. Dividend premium is used as the proxy for the investor sentiment for dividend. The sample of this research is 337 non-financial firms listed within the Jakarta Stock Exchange, which is composed of 363 dividend announcements during the period 1999-2003. The correlation between catering incentives, measured by dividend premium, and the stock return shows a negative association between dividend premium and the stock return. Such a negative relationship might be caused by the relative growth opportunity of the firms showed by the decreasing number of dividend payers during period of observation.
Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah pada Kabupaten/Kota di Pulau Sumatera Mutiara Maimunah; Rusdi Akbar
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.184

Abstract

The main objective of this research is to provide empirical proof of occurrence of flypaper effect in DAU and PAD on local expenditure in regencies/municipality in Sumatera. The other objective is to examine existence of different flypaper effect between low-PAD region and high-PAD region. Then, it examined whether or not flypaper still occurred in local expenditures in education, health and infrastructure field. Data was from local budget and revenue report. Result of analysis indicates that DAU and PAD separately influenced local expenditure. However, when tested at once, PAD indicated no significant result. It indicates that there have occurred flypaper effects. Flypaper effect is defined as local response (expenditure) that is greater than transfer (Oates, 1999). Result of test to examine whether or not flypaper effects that tend to increase amount of local expenditure is significant. That is, the condition tend to make local government just wait what DAU allocation they receive before determining their expenditure (Sukriy & Halim, 2004), so the next period expenditure tend to be greater. Flypaper effect is indifferent in regions whose PAD is low compared with region whose PAD is high. It means that the condition (flypaper effect) in low PAD regions is as strong as in high PAD regions. When testing local expenditure related to public, only expenditure in education field did not undergo flypaper effect, while in health and infrastructure expenditure the condition still occurred. The results still require confirmation through future researches.
Analisis Perbedaan Antara Laba Akuntansi dan Laba Fiskal Terhadap Persistensi Laba, Akrual, dan Aliran Kas pada Perusahaan Perbankan yangTerdaftar di Bursa Efek Jakarta SUBEKTI DJAMALUDDIN; HANDAYANI TRI WIJAYANTI; RAHMAWATI RAHMAWATI
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.185

Abstract

The research aims to examine the role of book-tax differences in indicating the persistence of earnings, accruals, and cash flows for one period ahead earnings. This study also examines whether the level of book-tax differences influences investor's assessments of future earnings persistence. The hypothesis in the alternative form are (1) pre-tax earnings persistence for firms with large (positive or negative) book-tax differences is lower than pre-tax earnings persistence for firms with small book-tax differences; (2) The persistence of the accruals component of earnings for future earnings is lower for firms with large (positive or negative) book-tax differences relative to firms with small book-tax differences; (3) The expectation of pre-tax earnings persistence reflected in stock prices for the accrual component of pre-tax earnings is consistent with observed persistence of accruals for firms with relatively large book-tax differences.The sample of this study was banking companies listed in Jakarta Stock Exchange (JSX) within the period of 2000-2005. The data was collected using purposive sampling method. The amount of the sample was 20 banking. The statistic method using  pooled regression.The results of this study showed that firms with large (positive or negative) book-tax differences have earnings and the accruals component of earnings that are less persistent than firms with small book-tax differences; and the stock prices fail fully reflect the information on the accruals component of earnings and cash flows. Investors appear to underestimate the accrual component of earnings and cash flows when firm-years have large book-tax differences.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2013 2013


Reset
Filter By Issues
All Issue Vol 1, No 1 (2026): IJAR September 2026 in Progress Vol 28, No 3 (2025): IJAR September 2025 Vol 28, No 2 (2025): IJAR May 2025 Vol 28, No 1 (2025): IJAR January 2025 Vol 27, No 3 (2024): IJAR September 2024 Vol 27, No 2 (2024): IJAR May 2024 Vol 27, No 1 (2024): IJAR January 2024 Vol 26, No 3 (2023): IJAR September 2023 Vol 26, No 2 (2023): IJAR May - August 2023 Vol 26, No 2 (2023): IJAR May 2023 Vol 26, No 1 (2023): IJAR January 2023 Vol 26, No 1 (2023): IJAR January - April 2023 Vol 25, No 3 (2022): IJAR September - December 2022 Vol 25, No 2 (2022): IJAR May - August 2022 Vol 25, No 1 (2022): IJAR January - April 2022 Vol 24, No 3 (2021): IJAR September 2021 Vol 24, No 2 (2021): IJAR May 2021 Vol 24, No 1 (2021): IJAR January 2021 Vol 23, No 3 (2020): IJAR September 2020 Vol 23, No 2 (2020): IJAR May 2020 Vol 23, No 1 (2020): IJAR January 2020 Vol 22, No 3 (2019): IJAR September 2019 Vol 22, No 2 (2019): IJAR May 2019 Vol 22, No 1 (2019): IJAR January 2019 Vol 21, No 3 (2018): IJAR September 2018 Vol 21, No 2 (2018): IJAR May 2018 Vol 21, No 1 (2018): IJAR January 2018 Vol 20, No 3 (2017): IJAR September 2017 Vol 20, No 2 (2017): IJAR May 2017 Vol 20, No 1 (2017): IJAR January 2017 Vol 19, No 3 (2016): IJAR September 2016 Vol 19, No 2 (2016): IJAR May 2016 Vol 19, No 1 (2016): IJAR January 2016 Vol 18, No 3 (2015): IJAR September 2015 Vol 18, No 2 (2015): IJAR May 2015 Vol 18, No 1 (2015): IJAR January 2015 Vol 17, No 3 (2014): IJAR September 2014 Vol 17, No 2 (2014): IJAR May 2014 Vol 17, No 1 (2014): IJAR January 2014 Vol 16, No 3 (2013): IJAR September 2013 Vol 16, No 2 (2013): IJAR May 2013 Vol 16, No 1 (2013): IJAR January 2013 Vol 15, No 3 (2012): IJAR September 2012 Vol 15, No 2 (2012): IJAR May 2012 Vol 15, No 1 (2012): IJAR January 2012 Vol 14, No 3 (2011): IJAR September 2011 Vol 14, No 2 (2011): IJAR May 2011 Vol 14, No 1 (2011): IJAR January 2011 Vol 13, No 3 (2010): IJAR September 2010 Vol 13, No 2 (2010): IJAR May 2010 Vol 13, No 1 (2010): IJAR January 2010 Vol 12, No 3 (2009): IJAR September 2009 Vol 12, No 2 (2009): JRAI May 2009 Vol 12, No 1 (2009): JRAI January 2009 Vol 11, No 3 (2008): JRAI September 2008 Vol 11, No 2 (2008): JRAI May 2008 Vol 11, No 1 (2008): JRAI January 2008 Vol 10, No 3 (2007): JRAI September 2007 Vol 10, No 2 (2007): JRAI May 2007 Vol 10, No 1 (2007): JRAI January 2007 Vol 9, No 3 (2006): IJAR September 2006 Vol 9, No 2 (2006): JRAI May 2006 Vol 9, No 1 (2006): JRAI January 2006 Vol 8, No 3 (2005): JRAI September 2005 Vol 8, No 2 (2005): JRAI May 2005 Vol 8, No 1 (2005): JRAI January 2005 Vol 7, No 3 (2004): JRAI September 2004 Vol 7, No 2 (2004): JRAI May 2004 Vol 7, No 1 (2004): JRAI Januari 2004 Vol 6, No 3 (2003): JRAI September 2003 Vol 6, No 2 (2003): JRAI May 2003 Vol 6, No 1 (2003): JRAI January 2003 Vol 5, No 3 (2002): JRAI September 2002 Vol 5, No 2 (2002): JRAI May 2002 Vol 5, No 1 (2002): JRAI January 2002 Vol 4, No 3 (2001): JRAI September 2001 Vol 4, No 2 (2001): JRAI May 2001 Vol 4, No 1 (2001): JRAI January 2001 Vol 3, No 2 (2000): JRAI May 2000 Vol 3, No 1 (2000): JRAI January 2000 Vol 2, No 2 (1999): JRAI May 1999 Vol 2, No 1 (1999): JRAI January 1999 Vol 1, No 2 (1998): JRAI May 1998 Vol 1, No 1 (1998): JRAI January 1998 More Issue