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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 3 Documents
 1 
Search results for , issue "Vol 17, No 3 (2014): IJAR September 2014" : 3 Documents clear
Does Audit Tenure, and Audit Firm Industry Specialization Influence Audit Quality?: Evidence From The Manufacturing Industry in Indoensia Aldiena Bunga Fadhila
The Indonesian Journal of Accounting Research Vol 17, No 3 (2014): IJAR September 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1061.287 KB) | DOI: 10.33312/ijar.402

Abstract

Abstract: Audit quality is influenced by the independence and competence of the audit firm and also an auditor. This research aims to analyze the impact of audit firm tenure, auditor tenure, and audit firm industry specialization towards audit quality. Long audit tenure of both, auditor and audit firm, merely results in a deeper understanding about the client or entity, but on the other hand, also threatens auditor independence. Audit firm industry specialization is appointed to be one of the factors increasing audit quality in terms of industry-specific knowledge owned by the audit firm. This research uses 36 manufacturing entities in financial distress listed on the Indonesian Stock Exchange in the year of 2004-2010. By using the propensity to issue a going-concern opinion as a proxy for audit quality, this research shows that audit firm tenure and audit firm industry specialization has no significant influence on audit quality. Nevertheless, auditor tenure has a positive and significant effect on audit quality. Abstrak: Kualitas audit dipengaruhi oleh independensi dan kompetensi dari perusahaan audit dan juga auditor. Penelitian ini bertujuan untuk menganalisis pengaruh penguasaan perusahaan audit, tenur auditor, dan spesialisasi industri audit perusahaan terhadap kualitas audit. Masa jabatan audit yang lama baik, auditor dan perusahaan audit, hanya menghasilkan pemahaman yang lebih dalam tentang klien atau entitas, tetapi di sisi lain, juga mengancam independensi auditor. Spesialisasi industri perusahaan audit diangkat menjadi salah satu faktor yang meningkatkan kualitas audit dalam hal pengetahuan khusus industri yang dimiliki oleh perusahaan audit. Penelitian ini menggunakan 36 entitas manufaktur dalam financial distress yang terdaftar di Bursa Efek Indonesia pada tahun 2004-2010. Dengan menggunakan kecenderungan untuk mengeluarkan opini going-concern sebagai proksi untuk kualitas audit, penelitian ini menunjukkan bahwa audit kepemilikan perusahaan dan spesialisasi industri perusahaan audit tidak memiliki pengaruh signifikan terhadap kualitas audit. Namun demikian, tenur auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit.
Do the Cost Stickiness in The Selling, General and Administrative Costs Occur in Manufacturing Companies in Indonesia? Paskah Ika Nugroho; Wulan Endarti
The Indonesian Journal of Accounting Research Vol 17, No 3 (2014): IJAR September 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1066.071 KB) | DOI: 10.33312/ijar.403

Abstract

Abstract: The purpose of this research is to determine whether the cost stickiness occurred in manufacturing companies in Indonesia. Cost stickiness of the cost increase can be seen from the higher cost of a rise in the volume of activity when compared with the cost decline as volume decreased activity. This study uses two models with the logarithm of the change of variable selling, general and administrative costs (SG&A) costs as the dependent variable during the logarithmic change in operating income, a dummy variable intensity increase of income and assets as an independent variable. Research samples using 135 manufacturing companies in the period 2009- 2011. This study could not find any cost stickiness in manufacturing companies in Indonesia. However, we found that the higher the intensity of the assets of the company, the higher cost stickiness.Abstrak: Tujuan penelitian ini adalah untuk mengetahui apakah perilaku biaya terjadi pada perusahaan manufaktur di Indonesia. Cost Stickinessdari peningkatan biaya dapat dilihat dari biaya yang lebih tinggi dari peningkatan volume aktivitas jika dibandingkan dengan penurunan biaya karena volume kegiatan menurun. Penelitian ini menggunakan dua model dengan logaritma perubahan biaya variabel penjualan, biaya umum dan administrasi (SG & A) sebagai variabel dependen sedangkan perubahan logaritmik dalam pendapatan operasi, peningkatan intensitas variabel dummy pendapatan dan aset sebagai variabel independen. Sampel penelitian menggunakan 135 perusahaan manufaktur pada periode 2009- 2011. Studi ini tidak menemukan kekakuan biaya di perusahaan manufaktur di Indonesia. Namun, kami menemukan bahwa semakin tinggi intensitas aset perusahaan, semakin tinggi pula Cost Stickiness-nya.
Creating Shared Valua As Profit and Social Welfare Growth Solution Hardyanto Rivai; Gagaring Pagalung
The Indonesian Journal of Accounting Research Vol 17, No 3 (2014): IJAR September 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.239 KB) | DOI: 10.33312/ijar.401

Abstract

Abstract:The purposes of this paper are to measure the means different of profit and social welfare indicators in creating shared value and corporate social responsibility implementation and to explore the relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation. The data involving 30 corporates listed on world securities exchange, from 2003 to 2010 is conduct. The data analyses are compare-means independent sample t-test and linear multiplier regression. The results were found (i) the means of profit and social welfare indicators in creating shared value and corporate social responsibility implementation are significantly different; (ii) negative relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation.Abstrak: Tujuan makalah ini adalah untuk mengukur sarana yang berbeda dari indikator laba dan kesejahteraan sosial dalam menciptakan nilai bersama dan pelaksanaan tanggung jawab sosial perusahaan dan untuk mengeksplorasi hubungan antara laba atas aset dan konsumsi energi langsung dan tidak langsung, gas rumah kaca langsung dan tidak langsung, dan korban jiwa karyawan dalam menciptakan implementasi nilai bersama. Data yang melibatkan 30 perusahaan yang terdaftar di bursa efek dunia, dari 2003 hingga 2010 adalah perilaku. Analisis data adalah membandingkan-berarti uji t sampel independen dan regresi linier berganda. Hasilnya ditemukan (i) sarana profit dan indikator kesejahteraan sosial dalam menciptakan nilai bersama dan pelaksanaan tanggung jawab sosial perusahaan secara signifikan berbeda; (ii) hubungan negatif antara laba atas aset dan konsumsi energi langsung dan tidak langsung, gas rumah kaca langsung dan tidak langsung, dan kematian karyawan dalam menciptakan implementasi nilai bersama.

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