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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 4 Documents
 1 
Search results for , issue "Vol 16, No 2 (2013): IJAR May 2013" : 4 Documents clear
The Role of Temporary Differences of Book Value and Tax-Based Earnings To Explain Earnings Persistence Annas Cahyadi
The Indonesian Journal of Accounting Research Vol 16, No 2 (2013): IJAR May 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.271

Abstract

The purpose of this study is to examine how temporary differencesof book value and taxes-based earnings explain earnings persistence.First, this study examines and showsthat temporary differences provide additionalinformation on earnings persistence.The study then examines twopotential causes of differencesofbook value and tax-based earnings, namelyearnings management and tax planning.This study concludes that firms suspectedof performing earnings management and having the differences inbook value and tax-based earnings, their earnings will be less persistent thanother firms. On the other hand, for firms suspected of performing taxplanning,their earnings will be more persistent. This study also examines themore dominant factor that causes differences of earnings forfirms in Indonesiaand found that the differences are more influenced by tax planningpractices rather than earnings management.
Analysis of Factors That Affect Cost Consciousness in Non-Profit Organizations Doddy Hapsoro; MARIA ELLY BUDIARTI
The Indonesian Journal of Accounting Research Vol 16, No 2 (2013): IJAR May 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.272

Abstract

The aim of this study is to examine the effect of formal authority structure,accounting information characteristics, work motivation and informal authoritystructure on cost consciousness mediated with manager behavior for decisioncontrol and decision management. The result of this study contributes to theorydevelopment, particularly with regard to behavioral accounting, and also contributesto managerial practices in improving expense effectiveness and efficiencythrough cost conscious behavior. The data of this study were taken from a nonprofit organization that provides educational services. The questionnaires weredistributed to middle managers and structural officers at the educational institutions.The data were collected by a contact person. There were 250 questionnairessent to respondents with a 62.8 percent response rate. Analysis was conducted byusing the Two Step Approach of the SEM technique with Amos. The result showsthat formal authority structure has been proven to positively affect manager behaviorin decision control and decision management. Accounting informationcharacteristics have a positive effect on manager behavior in decision control anddecision management. Work motivation is not shown to positively affect managerbehavior in decision control and decision management. Informal authority structureproved to positively affect manager behavior in decision control and decisionmanagement. Decision control and decision management proved to positively affectcost consciousness. Formal authority structure and informal authority structurehas not been proven to positively affect cost consciousness
Do Firms Manage Their Earnings During Initial Public Offerings? Fuad Rakhman
The Indonesian Journal of Accounting Research Vol 16, No 2 (2013): IJAR May 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.273

Abstract

This study investigates if IPO firms in Indonesia manage theirearnings around the time of their IPO. Using financial data from 1999to 2012, I examine the abnormal accruals of IPO firms during the threeyears prior to their IPO year and in their IPO year. I find that issuingfirms managed their earnings starting two years prior to their IPO yearand that earnings management was most profound in the IPO year. Furthertests indicate that firms used income-increasing accruals duringthe period leading to the IPO. These findings are consistent with theview that firms manage their earnings to maximize the initial offer priceand the proceeds from the IPO
Computer Anxiety and Personality Types of Accounting Students FADILAH -; Syaiful Ali
The Indonesian Journal of Accounting Research Vol 16, No 2 (2013): IJAR May 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.274

Abstract

This research examined the personality type and other factorssuch as gender and GPA that may contribute to computer anxiety amongaccounting students. The following questions guided this investigation:Does a relationship exist between computer anxiety and accountingstudent’s personality type? Does a relationship exist between accountingstudents’ gender, GPA and their computer anxiety?The data used in this paper were derived from a paper-based questionnairedistributed to accounting students at the Faculty of Economicsand Business of Universitas Gadjah Mada. One hundred and thirtynine(139) survey instruments were distributed. One hundred and thirtynine(139) instruments were returned, representing a response rate ofone hundred percent (100%). This study revealed that computer anxietydid exist among accounting students; there was a significant relationshipfor those students who were classified as sensing-intuitive and thinking-feeling and computerphobia; whereas accounting students’ genderand GPA did not influence their computer anxiety

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