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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 16, No 3 (2013): IJAR September 2013" : 5 Documents clear
CEO Characteristics and Earnings Management RAHMAT DWI SANTOSO; FUAD RAKHMAN
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.276

Abstract

This study investigates the relationship between the characteristicsof CEOs and earnings management among public firms listedon the Indonesian Stock Exchange. The decision on how to manageearnings is in the hands of corporate executives. This study examines ifearnings management is affected by the characteristics of companyCEOs. Using 265 firms in 2012 as our sample, we find that the shortertenure, older, and founding family CEOs report lower absolute discretionaryaccruals. Further, we did not find any association between theCEOs’ gender and earnings management.
The Impact of The Implementation of Goal Setting Theory and Agency Theory on Performance: Evidence from Indonesian Public Sector Organizations ANITA PRIMASTIWI; HARDO BASUKI
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.277

Abstract

The aim of this study is to give empirical evidence about theimpact of the implementation of goal setting theory andagency theoryon the performance of local governmental units in the Special Regionof Yogyakarta Province. The samples were the SKPD’s chairmen or chairwomenwho lead the governmental services atthe province level (D IYogyakarta) and the regency level (Kota Yogyakarta, KabupatenSleman,Kabupaten Gunung Kidul, Kabupaten Bantul, and KabupatenKulon Progo), and they must be in their term of office for at least oneyear. This study analyzed their perceptions about the statements in thequestionaire. The data were analized by partial least square (PLS) withSmart PLS Version 2.0. The findings showed empirical evidence of theimpact of clear and measurable goals on qualitative and quantitativeperformance, and the impact of performance measurement indicatorson quantitative and qualitative performance are consistent withgoalsetting theory, but the impact of decentralization on the quantitativeand qualitative performance is inconsistent with goal setting theory.The results show that the impact of incentives on the quantitative andqualitative performance isinconsistent with agency theory.
The Effects of Tax Complexity and Tax Fairness on Tax Compliance MEINARNI ASNAWI
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.278

Abstract

This study aims to provide empirical evidence that tax complexityand tax fairness affect tax compliance. This study is conductedusing the experimental method, which is designed to have a post-testcontrol group to observe behavioral changes in tax compliancedecisions.This experimental method uses 173 participants from a vocationalcollege, which is a part of the Faculty of Economics and Business,Universitas Gadjah Mada, the Master of Economics faculty at theUniversitas Cenderawasih Jayapura and participants from a trainingcourse in local finance run by the PSKD UGM. The participants arecategorized into two groups, they are group A (the experimental group)and group B (the control group).The result of this study shows that taxcomplexity negatively correlates to tax compliance in the control group,and positively correlates in the experimental group. Tax complexity positivelycorrelates with tax fairness in both the control group and theexperimental group. Tax fairness shows a significant and positive correlationwith tax compliance in both the control group and the experimentalgroup. Tax fairness mediates the relationship between tax complexityand tax compliance.Tax compliance is a psychological factorthat essentially contributes to enhancing tax compliance. Tax complexityshows indications of noncompliance unless it is subjected to tax fairness,when it indicates tax compliance. The tax institutions should provideappropriate explanations related to the taxation system, so the taxpayerscould understand the complexities of the taxation system.
The Impacts of User Evaluationsof the Task-Technology Fit to Employees’ Performance: A Case Study at The Information System of the Directorate General of Taxation (SIDJP), Pratama Taxpayers’ Office in the Regional Office Daerah Istimewa Yogyakarta SIGIT WIJANARKO; SYAIFUL ALI
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.279

Abstract

A key concern in Information System (IS) research has been to betterunderstand the linkage between information systems and individuals’ performance.The presence of technology in an organization will help the organization provideaccurate and relevant information to support individuals in making decisions.The level of technology utilization and task-technology compatibility determinethe effective impact of the technology on individuals’ performances. This study reexaminesa part of the Technology-to-Performance Chain (TPC) model by incorporatingindividual characteristics but it does not include the construct of utilization.When utilization is mandatory, it does not need to be considered. Unlikeprevious studies, the model is tested using a Structural Equation Model (SEM) toprovide evidence on the effectiveness of the TPC model. Data used in this studywere collected from individual information technology usersof the Sistem InformasiDirektorat Jenderal Pajak (SIDJP) in theregional office Daerah IstimewaYogyakarta, Directorate General of Taxes. Data were collected using 322 questionnairesthrough a contact person. Of those, 252 questionnaires were fit to beused (response rate 78.26%). Data analysis was conducted using multivariatestructural equation modeling by AMOS 7. The result shows that the individualcharacteristics of the users are associated with the task-technology fit. The TPCmodel test indicates that the model is robust with a goodness-of-fit index over 0.90.This research highlights the importance of the fit between technologies, users’tasks and users’ characteristics in achieving individual performance impacts frominformation technologies. The conclusion suggests that the needs and abilities ofindividual users be taken into consideration whenever an information system isimplemented. Another conclusion is to take the managerial level (echelon IV andabove) as a respondent to better measure the task characteristics which are definedby non-routine tasks and interdependence tasks.
The Impact of an Auditor’s Professional Commitment to The Whistleblowing Intention: Locus of Control as a Moderating Variable YANI JALIL, FITRI
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.275

Abstract

This study examines the antecedent of the whistleblowing intentionwith the auditor’s professional commitment. This study was modifiedby using a sample of real auditors, whereas previous research usedaccounting students. This study also submits the locus of control as amoderating effect on the relationship. This study focuses on a reexaminationof the extent the whistleblowing intention issue is tested by professionalcommitment and the locus of control as moderating effects.The data were obtained from 105 junior and senior external auditorsfrom public accounting firms in Jakarta. The result indicates that thereis no significant impact by professional commitment or the moderatingeffect of the locus of control on the whistleblowing intention. It meansthat the professional commitment and locus of control can’t increase thewhistleblowing intention of a real auditor and that other factors becomethe barrier to whistleblowing.

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