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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 14, No 2 (2011): IJAR May 2011" : 5 Documents clear
Governance Mechanisms and Earnings Management: Evidence from Indonesia MUHAMMAD AGUNG PRABOWO; IRWAN TRINUGROHO; TAUFIK ARIFIN; SUTARYO SUTARYO
The Indonesian Journal of Accounting Research Vol 14, No 2 (2011): IJAR May 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.236

Abstract

We investigate the association between ownership, board structure, audit committee size, external auditor, and accounting accruals using a dataset of Indonesian listed firms. The theoretical framework borrows from agency theory predicting that governance mechanism might discourage management from engaging in earnings manipulation. The empirical evidence supports the conditional impact of ownership, board properties, and audit committee on the level of discretionary accruals. Ownership by the ten largest shareholders is significantly related to the level of income decreasing discretionary accruals negatively. The representation of independent directors and the size of audit committee are found to have significant and negative impact on income increasing discretionary accruals. The size of the board is insignificantly related to both income increasing and decreasing accruals. The findings suggest that governance mechanisms are more likely to help mitigating agency problems in specific circumstance. However, the results of the study might suffer from measurement issues.
Family Voting Rights, Board Characteristics, and Shareholder Value: Evidence from Indonesia Saiful, Saiful
The Indonesian Journal of Accounting Research Vol 14, No 2 (2011): IJAR May 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.237

Abstract

This study examines the relationship between board of director characteristics and shareholder value. This study also investigates the moderating role of family voting rights on the relationship between proportion of independent members on board and shareholder value. Based on 88 samples of Indonesian listed companies for the period 2002 to 2005 (352 observations) and using random effect panel data analysis, the results showed that the proportion of independent members on board is positively and significantly associated with shareholder value. It means that the role of an independent board director in advising and monitoring management to act in the best interest of shareholders is effective whether in a developed or in developing market including Indonesia. Further, this study also found that a lower proportion of family voting rights leads to the strengthening of the positive relationship between independent board and shareholder value.
Governmental Accounting Innovations: An Application of FMR Model in Indonesia SAID MUNIRUDDIN
The Indonesian Journal of Accounting Research Vol 14, No 2 (2011): IJAR May 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.238

Abstract

Indonesia has undergone years of reform of its Governmental Accounting System. A comprehensive framework is then needed to understand the overall process and results of the reform. With the help of the latest version of the internationally recognized model of Comparative International Governmental Accounting Research (CICAR), namely the Financial Management Reform Model (FMR), also called Lüder’s Contingency Model, this article attempts to find this big picture of “why is Indonesian national governmental accounting changing?”, “what factors influence the reform?”, “what are the reform concepts?”, “how is the reform implemented?”, and “what are the outcomes of the reform?”. This paper looks at the effects of Indonesian reformation of 1998 and its subsequent national governmental accounting changes until 2010. In this qualitative approach, a desk research technique is used to collect various printed and online data. A content analysis, which is more focused on the thematic analysis of text, is then employed in examining of related texts, government documents, publications, and regulations. The assessment of FMR Model with regard to the Indonesian national government has generally confirmed the elements found in the Contingency Theory while the overall condition is rather favorable for the current reform as well as for continuing to further stages. By highlighting various variables influencing governmental accounting reform in Indonesia, this initial research makes a contribution to Indonesian public accounting literature. Further comprehensive and detail research is highly recommended in order to have a comprehensive and clearer explanation of the reform.
The Effect of Related and Unrelated Diversifications of Capital Structure Policy: Evidence from Indonesia RATNA WARDHANI; ADE SOBRINA HASIBUAN
The Indonesian Journal of Accounting Research Vol 14, No 2 (2011): IJAR May 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.239

Abstract

The objective of this research is to analyze the role of related and unrelated diversification of listed firms in Indonesia on capital structure decision, using 78 Indonesian companies listed on the Indonesian Stock Exchange between 2002 and 2007 as samples and panel data methodology. The result shows that, in general, diversification positively affects firms’ leverage. This result also applies to unrelated diversification strategy, where firms with unrelated diversification strategy are inclined to see an increase in the level of firm leverage; in other words, unrelated diversification has a positive effect on debt as a source of finance. Therefore, capital structure decisions of unrelated diversified firms seem to be strictly aimed at reaching their optimal debt level target and are consistent with the static trade off hypothesis. However the relation between related diversification strategy and a firm’s capital structure cannot be proven in this study due to the possibility that such strategy will require less investment costs.
The Determinants of Board Compensations: Evidence from Indonesia SALIM DARMADI
The Indonesian Journal of Accounting Research Vol 14, No 2 (2011): IJAR May 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.240

Abstract

This paper examines the determinants of board compensation in a developing economy that adopts a twotier board structure system. Corporate governance structure, firm-specific characteristics, and firm performance are hypothesized as significant determinants. The sample consists of 442 firm-year observations, comprising 255 listed firms on the Indonesian Stock Exchange (IDX) in the financial years 2006 and 2007. I provide empirical evidence that profitability, firm size, and the number of board members are positively associated with the compensation level. Family-controlled firms are found to spend a higher proportion of their financial resources on compensating their board members, leading to a higher probability of agency problems in such firms. Further, this study investigates pay-performance sensitivity and reveals that changes in firm value are positively associated with changes in board compensation.

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