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Lilik Suyanti
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Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
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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 18, No 2 (2015): IJAR May 2015" : 5 Documents clear
The Perception of Financial Statement Users in Indonesia Towards Internet Financial Reporting (IFR) Ispon Asep Yurano; Siti Nurwahyuningsih Harahap
The Indonesian Journal of Accounting Research Vol 18, No 2 (2015): IJAR May 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.59 KB) | DOI: 10.33312/ijar.378

Abstract

Abstract: This study seeks to explore the perception of financial statement users regarding Internet Financial Reporting (IFR) practices in Indonesia. Based on 200 questionnaires distributed to financial statement users that are familiar with the internet, only 156 questionnaires that can be further analyzed using Kruskal-Wallis and Mann-Whitney test. The result showed that financial statement users in Indonesia found that the financial information provided on the company website is quite accurate, relevant, and relatively easy to obtain, but the information provided was difficult to be processed. As for financial information in external party website, financial statement users assess that external party website more readily available than the financial information contained in the company' website. Also, financial statement users also perceive that the usefulness of IFR still lacks, especially on the adequacy of information, so that financial statement users are still relying on other sources of information for decision making. As for ease of use IFR, financial statement users have different perceptions, in which the perceptions of differences caused by differences in the characteristics of respondents regarding work experience, education level, educational background, and frequency of use of the internet to search for financial information. Abstrak: Penelitian ini berusaha untuk mengeksplorasi persepsi pengguna laporan keuangan mengenai praktik Pelaporan Keuangan Internet (IFR) di Indonesia. Berdasarkan 200 kuesioner yang didistribusikan ke pengguna laporan keuangan yang akrab dengan internet, hanya 156 kuesioner yang dapat dianalisis lebih lanjut menggunakan Kruskal-Wallis dan tes Mann-Whitney. Hasil penelitian menunjukkan bahwa pengguna laporan keuangan di Indonesia menemukan bahwa informasi keuangan yang disediakan di situs web perusahaan cukup akurat, relevan, dan relatif mudah diperoleh, tetapi informasi yang diberikan sulit untuk diproses. Adapun informasi keuangan di situs web pihak eksternal, pengguna laporan keuangan menilai bahwa situs web pihak eksternal lebih mudah tersedia daripada informasi keuangan yang terdapat di situs web perusahaan. Selain itu, pengguna laporan keuangan juga merasakan bahwa kegunaan IFR masih kurang, terutama pada kecukupan informasi, sehingga pengguna laporan keuangan masih mengandalkan sumber informasi lain untuk pengambilan keputusan. Adapun kemudahan penggunaan IFR, pengguna laporan keuangan memiliki persepsi yang berbeda, di mana persepsi perbedaan disebabkan oleh perbedaan karakteristik responden mengenai pengalaman kerja, tingkat pendidikan, latar belakang pendidikan, dan frekuensi penggunaan internet untuk mencari informasi keuangan.
The Influence of Fiscal Policy of Local Government Towards the Level Of Community Welfare: Exhibition Of Caresidenan Surakarta And DIY Ahmad Amin; Intan Amandita
The Indonesian Journal of Accounting Research Vol 18, No 2 (2015): IJAR May 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (982.569 KB) | DOI: 10.33312/ijar.379

Abstract

Abstract: This study aimed to examine the effect of local government fiscal policy on the public welfare in districts surrounding Surakarta and Yogyakarta. Operationalization of fiscal policy conducted using a measure of a degree of autonomy, revenue effectiveness, government activity, revenue growth, and efficiency, while public welfare was measured using the Human Development Index (HDI). The examination was done using multiple linear regression analysis. The results show that, together, a degree of autonomy, revenue effectiveness, government activity, revenue growth, and efficiency influence the achievement of HDI. However, measured individually, the only degree of autonomy and efficiency influence the achievement of HDI. Thus, it can be concluded that the government's fiscal policy affects the level of welfare. Further research should measure the difference between the achievements of the public welfare and variables affecting the health of District / Town surrounding of Surakarta and in the Province of DIYAbstrak: Penelitian ini bertujuan untuk menguji pengaruh kebijakan fiskal pemerintah daerah terhadap kesejahteraan masyarakat di kabupaten sekitar Surakarta dan Yogyakarta. Operasionalisasi kebijakan fiskal dilakukan dengan menggunakan ukuran tingkat otonomi, efektivitas pendapatan, aktivitas pemerintah, pertumbuhan pendapatan, dan efisiensi, sementara kesejahteraan masyarakat diukur dengan menggunakan Indeks Pembangunan Manusia (IPM). Pemeriksaan dilakukan menggunakan analisis regresi linier berganda. Hasilnya menunjukkan bahwa, bersama-sama, tingkat otonomi, efektivitas pendapatan, aktivitas pemerintah, pertumbuhan pendapatan, dan efisiensi mempengaruhi pencapaian IPM. Namun, diukur secara individual, hanya tingkat otonomi dan efisiensi yang mempengaruhi pencapaian IPM. Dengan demikian, dapat disimpulkan bahwa kebijakan fiskal pemerintah mempengaruhi tingkat kesejahteraan. Penelitian lebih lanjut harus mengukur perbedaan antara pencapaian kesejahteraan masyarakat dan variabel yang mempengaruhi kesejahteraan Kabupaten/Kota di sekitar Surakarta dan di Provinsi DIY 
Analysis of The Influence of The Board of Commissioners, Directors, Audit Committee and External Audit Effectiveness On The Level of Mandatory and Voluntary Disclosure Jason Effendi; Sylvia Veronica Siregar
The Indonesian Journal of Accounting Research Vol 18, No 2 (2015): IJAR May 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (924.728 KB) | DOI: 10.33312/ijar.380

Abstract

Abstract: This study aims to examine the effect of the effectiveness of the board of commissioners, directors, audit committees and external audit (audit costs, the size of the Public Accounting Firm and the audit opinion) on the level of mandatory and voluntary disclosure. The study uses a sample of 142 non-financial public companies listed on the Indonesia Stock Exchange in 2011 and 2012. The result of the study concludes that the size of the public accounting firm has a significant negative effect on the level of mandatory disclosure, while the effectiveness of the board of commissioners and directors positively influence mandatory disclosure. The effectiveness of the directors and audit committee also positively influence the level of voluntary disclosure, whereas external audit does not influence the level of voluntary disclosure.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh efektivitas dewan komisaris, direksi, komite audit dan audit eksternal (biaya audit, ukuran Kantor Akuntan Publik dan opini audit) pada tingkat pengungkapan wajib dan sukarela. Penelitian ini menggunakan sampel dari 142 perusahaan publik non-keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2011 dan 2012. Hasil penelitian menyimpulkan bahwa ukuran kantor akuntan publik memiliki pengaruh negatif yang signifikan terhadap tingkat pengungkapan wajib, sementara efektivitas dewan komisaris dan direksi berpengaruh positif terhadap pengungkapan wajib. Efektivitas direksi dan komite audit juga secara positif mempengaruhi tingkat pengungkapan sukarela, sedangkan audit eksternal tidak mempengaruhi tingkat pengungkapan sukarela.
Liquidity Risk Factors and Stock Returns’ Dynamic Relation in Bullish and Bearish Condition of Indonesia and Japan’s Capital Market Igo Febrianto; Erni Ekawati
The Indonesian Journal of Accounting Research Vol 18, No 2 (2015): IJAR May 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1244.736 KB) | DOI: 10.33312/ijar.381

Abstract

Abstract: The purpose of this research is to examine the dynamic relation between liquidity as a risk factor and stock returns in different market conditions (i.e., bullish and bearish) and two different market developments (emerging and developed). Several measures of liquidity levels and variability level of liquidity are employed. In this research, Indonesia is chosen as a sample of a country with an emerging economy, while Japan is selected as a sample of a country with a developed economy. This study shows that liquidity is an essential factor affecting portfolio returns. In this research, liquidity is found to affect bullish and bearish stock market condition. Nonetheless, liquidity risk factors found to be incapable of explaining characteristic differences between emerging and developed stock market. On the other hand, this study shows that there is a correlation between liquidity effect and some liquidity categories in the developed portfolios. These findings highlight future avenues of accounting research, particularly in the area of liquidity risk factors and corporate’s information quality as well as transparency.Abstract: Tujuan dari penelitian ini adalah untuk menguji hubungan dinamis antara likuiditas sebagai faktor risiko dan pengembalian saham dalam kondisi pasar yang berbeda (yaitu, bullish dan bearish) dan dua perkembangan pasar yang berbeda (muncul dan dikembangkan). Beberapa ukuran tingkat likuiditas dan tingkat variabilitas likuiditas digunakan. Dalam penelitian ini, Indonesia dipilih sebagai sampel suatu negara dengan ekonomi yang sedang bangkit, sedangkan Jepang dipilih sebagai sampel suatu negara dengan ekonomi yang dikembangkan. Studi ini menunjukkan bahwa likuiditas merupakan faktor penting yang mempengaruhi pengembalian portofolio. Dalam penelitian ini, likuiditas ditemukan mempengaruhi kondisi pasar saham bullish dan bearish. Meskipun demikian, faktor risiko likuiditas ditemukan tidak mampu menjelaskan perbedaan karakteristik antara pasar saham yang muncul dan berkembang. Di sisi lain, penelitian ini menunjukkan bahwa ada korelasi antara efek likuiditas dan beberapa kategori likuiditas dalam portofolio yang dikembangkan. Temuan ini menyoroti berbagai penelitian akuntansi di masa depan, khususnya di bidang faktor risiko likuiditas dan kualitas informasi perusahaan serta transparansi.
The Effect of Corporate Social Responsibility (CSR) and Financial Ratio to Corporate Values Tanto Kurnia; Mathius Tandiontong
The Indonesian Journal of Accounting Research Vol 18, No 2 (2015): IJAR May 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1008.212 KB) | DOI: 10.33312/ijar.382

Abstract

Abstract: This paper studies the effect of corporate activities in environmental and social responsibility (CSR), as well as financial ratios, on corporate values. Corporate managers may only be focusing on pleasing their investors and forget about their responsibilities to the other stakeholders. The performance of corporate financial ratios portrays manager’s responsibilities toward shareholders and investors, while CSRs incorporate the whole stakeholders. Corporate managers, who are responsible for corporate sustainability, would focus not only on the interest of shareholders, instead, to the overall stakeholders to reduce the agency problem. We examine public companies which are listed on the Indonesia Stock Exchange, focusing in the period from 2006 to 2013. A combination between time series and cross-section data make the sample data of this study fits into the category of panel data. Some statistical tests are performed to get an overview of the relationship between CSR and financial ratios to corporate values, which is quantified through Market Value Added (MVA) analysis. Corporate activities in environmental and social responsibilities are measured by certifications owned by the corporation, such as ISO9000, ISO14000, OHSAS18000 and the availability of employee stock ownership plan (ESOP). On the other hand, financial performances are measured through financial ratios, including current ratio, debt-to-equity ratio, total asset turnover, return on sales and price-earnings ratio.Abstract: Makalah ini mempelajari pengaruh kegiatan perusahaan dalam tanggung jawab sosial dan lingkungan (CSR), serta rasio keuangan, pada nilai-nilai perusahaan. Manajer perusahaan mungkin hanya berfokus pada menyenangkan investor mereka dan melupakan tanggung jawab mereka kepada para pemangku kepentingan lainnya. Kinerja rasio keuangan perusahaan menggambarkan tanggung jawab manajer terhadap pemegang saham dan investor, sementara CSR melibatkan seluruh pemangku kepentingan. Manajer perusahaan, yang bertanggung jawab untuk keberlanjutan perusahaan, akan fokus tidak hanya pada kepentingan pemegang saham, sebaliknya, kepada seluruh pemangku kepentingan untuk mengurangi masalah keagenan. Kami memeriksa perusahaan publik yang terdaftar di Bursa Efek Indonesia, berfokus pada periode 2006-2013. Kombinasi antara seri waktu dan data penampang membuat data sampel dari penelitian ini sesuai dengan kategori data panel. Beberapa tes statistik dilakukan untuk mendapatkan gambaran tentang hubungan antara CSR dan rasio keuangan dengan nilai-nilai perusahaan, yang dikuantifikasi melalui analisis Nilai Tambah Pasar (MVA). Kegiatan perusahaan dalam tanggung jawab lingkungan dan sosial diukur dengan sertifikasi yang dimiliki oleh perusahaan, seperti ISO9000, ISO14000, OHSAS18000 dan ketersediaan rencana kepemilikan saham karyawan (ESOP). Di sisi lain, kinerja keuangan diukur melalui rasio keuangan, termasuk rasio lancar, rasio utang terhadap ekuitas, total perputaran aset, laba atas penjualan dan rasio harga-laba.

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