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Lilik Suyanti
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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 6 Documents
 1 
Search results for , issue "Vol 13, No 1 (2010): IJAR January 2010" : 6 Documents clear
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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The Value-Relevance of Stock Options SETIYONO MIHARJO
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.214

Abstract

Stock options have become an increasingly important component of executive compensation. One of the primary reasons firms grant stock options to their executives is to motivate them to increase the firm value. If the stock price increases, executives will be rewarded through the increase in the value of their options. Theoretically, the higher the stock price, the higher the value of those options and the wealthiest the executives will become. Granting stock options to di- rectors, however, may raise a question about its effectiveness since monitoring management is the primary reason of their appointment. Nonetheless, if the directors are also agents, whose interests are not necessarily aligned with those of the shareholders, the same arguments will apply to them. Consistent with these arguments, this study empiri- cally shows that the value of CEO stock options and the value of director stock options are positively associated with the firm value. These results suggest that besides earnings and book value of equity, the value of CEO stock options and the value of director stock options have value-relevance in explaining the firm value.
A Political Display and Symbolic Reasoning of Budgeting: Organizational Control Systems in An Indonesian Higher Education Institution IMAM WAHYUDI
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.219

Abstract

This study examines the impact of the paternalistic managerial style of Javanese culture in an Indonesian higher education institution on the role budgeting used within the organization. This is an ethnographic case study in which the researcher is part of the case being studied as an academic and administrative staff member. An historical analysis is performed by confirmation of other organizational participants' understanding about the school's control system through interviews. To provide official organizational and descriptive historical contexts of the case and to make available the powerful link between what people say and what they actually do, documents and archival recordsare also used. Instead of formal organizational structures being adopted, informal relationships, paternalistic management and physical control dominate everyday managerial practices in the school. Budgeting facilitates a political deal among the school's stakeholders. It functions as a rationalized myth to the process and a symbolic reason to display that managerial conducts are financially responsible - not merely an efficiency measurement.
The Ohlson (1995) Model and Stock Return DEWA GEDE WIRAMA
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.215

Abstract

This research reexamines the ability of Ohlson (1995) valuation model in predicting stock return. Empirical specifications of the model in previous researches violated the model assumptions regarding the nature of model's parameters, discount factor, and the clean surplus relation. Those violations undermine the validity of the researches' conclusions regarding the model.Two portfolios are formed based on the ratio between stock values as calculated by Ohlson Model and market prices, both in relative and absolute terms. In relative term, stocks with relatively high ratio are considered to be undervalued and therefore command a higher return, and vice versa. In absolute term, a stock is considered to be undervalued if the ratio is greater than one.Return prediction is based on a buy-and-hold strategy for one to eight years investment periods. Using a sample of 96 companies listed in the Indonesian Stock Exchange, providing a total of 768 firm-year observations, it is found the Ohlson Model can predict return only in relative term but not in absolute term. Consequently, an investor who wishes to utilize the model in forming stock portfolio must calculated the value of each company listed in the stock market, and buy those stocks that are relatively undervalued compared to the overall market valuation.
Determinant Factors of Audit Quality ARIE WIBOWO; HILDA ROSSIETA
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.216

Abstract

This study is aimed at examining the determinant factors of audit quality. Different from the previous studies, we use earnings surprise benchmark developed from Carey and Simnet (2006) as the proxy for audit quality. Based on the previous literature, we expect that audit tenure, size of audit firm, and audit regulation have a positive impact on audit quality. Using logistic model,we find that size of audit firm and audit regulation are the two determinant factors that consistently provide positive effect on audit quality. This result suggests that the probability for delivering high audit quality increases as the audit firm size is getting bigger. In addition, the probability of high audit quality is higher under audit regulation regime compared to that of non-regulated.
The Examination of Recency and Knowledge Effect in Stock Investment Decision Making: an Experimental Study LIZA ALVIA; DEDHY SULISTIAWAN
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.217

Abstract

This research is the combination of Hogarth and Einhorn (1992) and Dilla and Steinbart (2005) studies. The purpose of this study is to examine recency and knowledge effects in the stock investment decision making when mixed information (fundamental and technical information) is sequentially presented. Using a laboratory experimental design, the results show that (1) there is recency effect when different information (based on type and content) is sequentially presented; (2) based on technical analysis information, there is a difference in the stock investment decision making between the treatment and the control groups. Contrary to the expectation, there is no different stock investment decision resulted from fundamental analysis information. The results show that decision makers with accounting background tend to use only financial information, while those who understand technical analysis will consider both fundamental and technical data analysis.

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