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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 5 Documents
 1 
Search results for , issue "Vol 13, No 2 (2010): IJAR May 2010" : 5 Documents clear
Strategic Disclosure of Multiple Benchmarks in Earnings Announcements: An Examination of Investor Behavior Based on Internal and External Factors in the Performance Evaluation Sri WAHYUNI; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.223

Abstract

The objective of this study is twofold: (1) to provide empirical support regarding the effectiveness of strategic disclosure of multiple benchmarks in earnings announcements and (2) to explain the cognitive mechanism in processing the information with consequences that can affect the judgments of investors in evaluating company's performance. Prior research have described strategic disclosure of prior-period benchmark in earnings announcement that focus on the transitory gain or loss, which, in turn, influences investor's judgments (Schrand and Walther, 2000; Krische 2005). Using multiple reference-point theory from psychology, this study extendsprior research by investigating how investors behave differently to remainder effect and sufficient information available on external factors in earnings announcement. In addition, this study also investigates whether investors revise their evaluation when they are allowed to re-examine prior-period announcement. The experiment's results suggest that strategic disclosure of multiple benchmarks influences investor's judgments in evaluating company performance.
The Effect of Earnings Management on the Relationship between Corporate Governance and Stock Liquidity: An Empirical Study in IDX RETNO YUNI NUR SUSILOWATI
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.224

Abstract

The purpose of this study is to examine whether corporate governance practices influence firms' stock liquidity, and if they do, whether such relationship is mediated by earnings management practices. Corporate governance practices will be able to influence the level of stock liquidity effectively only if corporate governance practices can curb the practices of earnings management. The data were obtained from non-financial companies listed in the Indonesia Stock Exchange (IDX) that participated in the CGPI (Corporate Governance Perception Index) surveys by IICG (Indonesian Institute for Corporate Governance) in 2003-2007. Three steps regression analysis are employed as suggested by Baron and Kenny (1986). The results indicate that corporate governance has a positive effect on stock liquidity and that relationship is partially mediated by earnings management. Further analysis reveals that, the greater the earnings management practices, the higher the stock liquidity. This matter generates notion that investors do not realize the existence of earnings management practices conducted by companies.
Auditor Tenure and Audit Quality: Evidence of Mandatory Auditor Rotation in Indonesia AGUS FREDY MARADONA; SUTRISNO SUTRISNO; GRAHITA CHANDRARIN
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.220

Abstract

The main objective of this research is to investigate the effect of auditor tenure, both in the audit-firm tenure dimension and in the audit-partner tenure dimension, on audit quality. Debate over auditor rotation has been recurring recently, especially when this requirement is included in the proposed public accountant act. Our study is meant to provide empirical evidence for the debate surrounding the auditor rotation requirements in Indonesia. In this study, we identify the length of auditor tenure from the signature of audit-partner in charge on the independent auditor report. We are able to do so since unlike the U.S., the independent auditor reports in Indonesia expose name and signature of the audit-partner in charge. Using modified Jones model of discretionary accruals as our measure of audit quality, we test our hypothesis on our sample of 1,100 firm-year observations from 212 companies for the period of 1995 to 2001. We find that: (1) audit-firm tenure positively affects audit quality; (2) audit-partner tenure does not affect audit quality; and (3) there is an incremental positive effect of audit-firm tenure on audit quality which cannot be explained by audit-partner tenure. Our results suggest that there is an increase in audit quality along with an increase in audit-firm tenure. However, it also suggests that the results of this research do not support the mandatory audit-firm rotation required by the Indonesian government.
The Influence of Companies' Life Cycles on Earnings Management Behavior Sri Hastuti
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.221

Abstract

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Is There Insider Trading? An Examination of Merger and Acquisition Announcements in the Indonesian Stock Market BAMBANG Riyanto L.S.; SUMIYANA SUMIYANA
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.222

Abstract

This research examines whether domestic investors reacted to merger and acquisition announcements earlier than the foreign investors. Compared to foreign investors, domestic investors are more familiar with the market environment and have more access to information about companies (i.e., there is information leakage). The domestic investors take this informational advantage by initiating trading activities before the information is made public. The foreign investors react to the announcement when such information is officially announced by companies, and some time they do not react immediately. This so-called insider trading phenomenon commonly happens in emerging markets. Two proxies of market reactions were used: abnormal returns and trading volumes.Fifty-four M&A announcements were identified in the Jakarta Stock Exchange from 1999-2006. The price movements and trading activities of each of these two types of investors were analyzed thoroughly during the ninety-one day window test. The findings indicate that no abnormal returns and abnormal trading volumes were observed in the 91 days surrounding the announcement dates. Further analysis, however, shows that there was information leakage for domestic investors. It is further argued that information leakage exists; domestic investors reacted to the M&A information before companies announced that information to the public.

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