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Lilik Suyanti
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liliksuyanti@gmail.com
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liliksuyanti@gmail.com
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Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
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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 5 Documents
 1 
Search results for , issue "Vol 12, No 3 (2009): IJAR September 2009" : 5 Documents clear
Asymmetric Price Reaction: Evidence from Emerging Capital Markets Slamet Sugiri; Sumiyana Sumiyana
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.209

Abstract

This study investigates if emerging capital markets react asymmetrically to earnings shocks and if either firm-specific or market-wide approach explains the asymmetric reaction. This study is important because stock prices in emerging capital markets might not reflect firms’ fundamental values. Using data from Indonesia, Malaysia, and Philippines stock exchanges for the period of 2002-2007, this study finds that (i) the negative earnings shocks result in a greater price reaction than do positive ones, (ii) the firm-specific approach explains the asymmetric price reaction, and (iii) the market-wide approach does not consistently explain the asymmetric price reaction. These findings indicate that investors are overly optimistic and that stock prices do not reflect firms’ intrinsic values.
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.
Implementation of Good Corporate Governance and Financial Performance: Lessons from Telecommunication and Technology Sector in South East Asia Didi Achjari; Sri Suryaningsum; Ratna Candra Sari
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.211

Abstract

Implementation of Good Corporate Governance (GCG) has been interesting topics in Indonesia as well as in many other countries. The current study aims to investigate GCG implementation especially in communication and technology companies in ASEAN countries. GCG implementation is measured using some surrogates such as corporate action, GCG elements in organization structure, public ownership, audited financial report, and return of total assets. Samples used in this study are technology and telecommunication companies from six ASEAN countries. Data obtained from OSIRIS database from year 2005 to 2007 is examined using regression analysis. The study finds factors influencing net profit vary across the countries. In Indonesia, public ownership and corporate action affect net profit. In Malaysia, the influencing factors are corporate action, public ownership independence, quality of audited financial report, and return of total assets. Meanwhile, in Singapore the significant factors are corporate action, public ownership independence, and return of total assets. Further, Thailand's results show that all variables are significant. However, Philippine's results suggest that not all variables are significant. Lastly, in Vietnam, corporate actions, the number of GCG members and return of total assets influence the net profit.
The Effect of Earnings Management and Corporate Governance Mechanism to Corporate Social Responsibility Disclosure: An Empirical Study at Public Companies in Indonesia Stock Exchange Lilik Handajani; Sutrisno Sutrisno; Grahita Chandrarin
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.212

Abstract

This research examines the effect of earnings management and corporate governance mechanism on corporate social responsibility disclosure. The proportion of independent boards of directors, institutional ownership, and audit committee are used as proxies for corporate governance mechanism. We test our hypothesis on 67 public companies listed in Indonesia Stock Exchange that disclose corporate social responsibility activities for the period of 2005 to 2007. Our empirical tests are consistent with our hypothesis that earnings management and the existence of audit committee are significantly positively associated with corporate social responsibility disclosure even after controlling for firm size and type of industry. This results indicate that corporate social responsibility becomes a part of managerial entrenchment strategy for opportunistic management behavior to gain stakeholders supports. The existence and expanding role of audit committee which is integrated with corporate action plays an important role in assuring the accountability strategy and the implementation of corporate social responsibility. These findings may be of interest to policy makers. The obligations to disclose corporate social responsibility information also needs to be followed by other supporting policies to avoid firms’ opportunistic behavior. Finally, the findings suggest that integrating corporate governance into corporate social responsibility implementation and reporting need to be improved.
Implementation of Refined Hyperview of Learning (rHOL) on Management Accounting Learning Process (An Extended Ethnographic Study) Ari Kamayanti; Aji Dedi Mulawarman
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.213

Abstract

The purpose of this paper is to provide evidence on the implementation of Love-Based Accounting Education (LBAE) through refined Hyperview of Learning (rHOL) as the core of humanity learning process. The essence of rHOL is a purification process. We show the impact of rHOL on learning process by suiting faith towards God to free accounting education from secularism and corporate hegemony. Utilizing sing extended ethnography by phenomenology, we portray the implication of rHOL on accounting students’ learning conceptions on three management accounting topics: Activity-Based Costing, Total Quality Management, and Balanced Score Card. We name this method as exethnography. We argue that these three topics are secular and their existences are merely to support corporate hegemony.The presence of secularism and corporate hegemony has caused the abandonment of local values and local needs respectively. Educators play an important role in implementing rHOL since he/she must trigger and maintain the purification process throughout the learning process. The results are astonishing since there are shifts in students’ consciousness in three varying degrees (verstehen, critical, reconstruction/deconstruction). As a result of rHOL implementation, both the educator and the students were seen enlightened. They renew their consciousness and return to local values and local needs.

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