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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 3 (2010): IJAR September 2010" : 6 Documents clear
The Effect of Degree of Convergence to IFRS and Governance System to Accounting Conservatism: Evidence From Asia RATNA WARDHANI
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.227

Abstract

Motivated by increasing pressure for full convergence to IFRS, I investigate the effect of degree of convergence from local standards to IFRS on accounting conservatism. I also examine the impact of governance system, both at country and firm level, on conservatism. This research's sample covers a number of East and South East Asia countries: Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Philippines,Singapore, Taiwan and Thailand. This study concludes that the degree of convergence positively affects accounting conservatism. Governance system, both at country level and firm level, also has positive influence on accounting conservatism. Interestingly, the influence of the extent of convergence of local GAAP to IFRS and corporate governance practice on conservatism is stronger for companies in countries with weak investor protection. In addition, I find that the adoption of international standards will increase accounting conservatism in companies with weak corporate governance practice.
Entrenchment and Alignment Effect on Earnings Management Yanti Puji Astutie; Anis Chariri; Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.229

Abstract

The objective of this research is to investigate whether controlling shareholders manages earnings. A weak protection for noncontrolling shareholders (Johnson et. al., 2000a) coupled with concentrated ownership for majority of public companies in Indonesia, provides incentive to the controlling shareholders to manage earnings. In particular, this study investigates whether controlling shareholders entrench by managing earnings upwards as their control rights becomes greater than their cash flow rights and aligns by managing earnings downwards as their cash flow rights approaches to their control rights. I use ultimate ownership and financial statement data collected from companies listed in Indonesia Stock Exchange (IDX) from 2001 to 2007. I find, for 786 firm year observations, that firms controlled by ultimate shareholders with greater control rights are associated with higher level of discretionary accruals. Consistent with entrenchment hypothesis, the results suggest that ultimate shareholders use their greater control rights to influence controlled firms to manage earnings. On the other hand, I also find that consistent with entrenchment hypothesis, as cash flow rights of the ultimate shareholders increases, the level of discretionary accruals of the controlled firms tends to decrease.
Implications of the Shifts in Geo-Economic Center of Gravity and the ASEAN Charter on the Accounting Profession and Accounting Regulation in Indonesia (2010 National Accounting Symposium Keynote Speech) BAMBANG SUDIBYO
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.225

Abstract

The hypothetical ongoing shift of geo-economic center of gravity from the developed economies concentrated in the West to the emerging economies concentrated in the East, given that it was true, is very interesting and is supposed to bring pervasive and strategic implications to the Indonesian economy, business and accounting world. The ASEAN Charter 2007, ratified by the Indonesian Parliament in 2008, was committed by ASEAN leaders during the hypothetical shift. The Charter commits ASEAN 10 member countries to become one solid economic community, one solid socio-cultural community and one solid security community by 2015. This article refers to a secondary data based economic policy research on the shift and the Charter, and their bearings and implications on the accounting profession, financial accounting regulation and standard setting in Indonesia. In addition, the author also develops a theology of happenings which affirms the aforesaid shift.
The Presence of Earnings Manipulation Incentives as a Prerequisite for the Benefits of Higher-Quality Audit to be Realized: The Case of Indonesia ARIE RAHAYU HARIANI; Zaki Baridwan
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.230

Abstract

This paper examines the interaction between the incentives that drives earnings manipulation and the audit practice that deters it. Accountants tend to overlook earnings manipulation incentives while overemphasizing audit quality. This notion is verified from public auditors' predisposition to prescribe restrictive standards to enhance audit quality every time a financial scandal occurs. Evidence supports our hypotheses that the benefits of higher-quality audit could be realized only if the earnings manipulation exists at the first place. Incentives for conducting earnings management are demonstrated to be a strong predictor in determining the occurrences or attempts to engage in earnings manipulation. Earnings management incentives can also be determined before the audit is conducted.
Social Construct of Business Entity's Performance Measurer: A Case Study of SME in Kudus SITI MUTMAINAH; TRI JATMIKO WAHYU PRABOWO; SURYA RAHARJA
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.226

Abstract

This research aims to study the performance measurement systems (PMS) practices in small and medium enterprises (SMEs). This qualitative research employs a case study methodology which investigates how the social construction on performance measurement system in Mubarokfood, an SME using society cultural sphere in Kudus. This study argues that ontologically PMS practice is a socially constructed reality. PMS, in the sense of such a reality, is seen as a collaborative process involving local culture, society and powerful actors. By using Mubarokfood as a research setting, it can be concludedthat the SME is committed to PMS because such practice is important for the company to gain legitimacy and maintain social harmony. Weber's concept on disenchantment of the world was irrelevant in the case of Mubarokfood. Mubarokfood is running on rationalization which develops new pattern in its spiritual aura, i.e., doing spiritual rationalization. Consequently there is no disconnection between spiritual and rational world
The Analysis of Entrepreneurial Leaders on Local Government Performance: Indonesian Evidence MAHMUDI MAHMUDI
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.228

Abstract

This study examines the difference of performance between local governments led by entrepreneurs and non-entrepreneurs. The purpose of this study is to examine whether local governments led by entrepreneurs have better performance compared to non-entrepreneurs in terms of local government's revenue (Pendapatan Asli Daerah/PAD) growth, economic growth, level of poverty, and Human Development Index. The sample of this study consists of 102 local governments in West Java, D.I. Yogyakarta, Central Java, and East Java. The data was classified into two groups based on the background of local government leaders; 35 of them were categorized as entrepreneur and 67 werecategorized as non-entrepreneur. The two-sample Mann-Whitney U test is used to analyze the data. This study provides evidence that the performance between local governments led by entrepreneurs and nonentrepreneurs is significantly different. Local governments led by entrepreneurs on average have better performance, measured by PAD growth, economic growth, poverty, and HDI, compared to non-entrepreneurs.

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