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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 18, No 3 (2015): IJAR September 2015" : 4 Documents clear
The Association of Time Budget Pressure and Reduced Audit Quality (RAQ) Behavior (Study among Indonesian Auditors) Annisa Persiani; Tjiptohadi Tjiptohadi; Sawarjuwono Sawarjuwono
The Indonesian Journal of Accounting Research Vol 18, No 3 (2015): IJAR September 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.363 KB) | DOI: 10.33312/ijar.386

Abstract

Abstract: Dysfunctional behaviors such as premature sign-off, reducing the scope of work performed, making superficial reviews, failing to research an accounting principle, failing to obtain sufficient evidence and underreporting of audit time have consistently shown the serious negative consequences in the auditing profession. Some of the previous researches in a similar study suggested that time budget pressure is associated with the occurrence of those behaviors. The objectives of the research are to examine and explain the effect of time budget pressure toward reduced audit quality (RAQ) behaviors among Indonesian auditors.This research is using a quantitative method. A questionnaire is used to collect data. The sample is 78 auditors at 17 Public Accounting Firms in 5 cities in Indonesia. The result indicates that the time budget pressure has a significant influence towards RAQ behaviors. The results suggest that RAQ behavior does occur in Indonesia accounting firms, particularly at staff and senior level. Further questions examined why RAQ practices were used and what areas of the audit were likely to be subject to these practices.Abstract: Perilaku disfungsional seperti sign-off dini, mengurangi lingkup pekerjaan yang dilakukan, membuat ulasan yang dangkal, gagal untuk meneliti prinsip akuntansi, gagal mendapatkan bukti yang cukup dan pelaporan yang tidak tepat waktu audit telah secara konsisten menunjukkan konsekuensi negatif yang serius dalam profesi audit. Beberapa penelitian sebelumnya dalam penelitian serupa menunjukkan bahwa tekanan anggaran waktu dikaitkan dengan terjadinya perilaku tersebut. Tujuan penelitian ini adalah untuk menguji dan menjelaskan pengaruh tekanan anggaran waktu terhadap perilaku kualitas audit (RAQ) yang menurun di kalangan auditor Indonesia. Penelitian ini menggunakan metode kuantitatif. Kuesioner digunakan untuk mengumpulkan data. Sampel adalah 78 auditor di 17 Kantor Akuntan Publik di 5 kota di Indonesia. Hasilnya menunjukkan bahwa tekanan anggaran waktu memiliki pengaruh yang signifikan terhadap perilaku RAQ. Hasilnya menunjukkan bahwa perilaku RAQ terjadi di perusahaan akuntansi Indonesia, khususnya di tingkat staf dan senior. Pertanyaan lebih lanjut meneliti mengapa praktek RAQ digunakan dan bidang audit mana yang kemungkinan akan tunduk pada praktik-praktik ini. 
Using Mathematics to Teach Accounting Principles Sony Warsono
The Indonesian Journal of Accounting Research Vol 18, No 3 (2015): IJAR September 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1007.09 KB) | DOI: 10.33312/ijar.391

Abstract

Abstract: As widely acknowledged, Luca Pacioli discussed accounting in his mathematics book Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Using the perspective of mathematics, this paper shows that the majority of available accounting principles literature employs accounting equations positioning the elements of both assets and expenses in opposite accounting equations, rather than placing the two elements in the same side of the accounting equation. More than just offering consistent rationality, the use of mathematics rationality will make it much simpler to explain why the elements of assets and expenses should receive the same treatment concerning debits and credits. Furthermore, this paper shows that the rules of debits and credits are entirely based on mathematical logic. Finally, this paper proposes the need for learning to account from the perspective of mathematics, in addition to those of GAAP and engineering skills.Abstrak: Sebagaimana diakui secara luas, Luca Pacioli membahas akuntansi dalam buku matematikanya Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Dengan menggunakan perspektif matematika, makalah ini menunjukkan bahwa sebagian besar prinsip akuntansi akuntansi yang tersedia menggunakan persamaan akuntansi yang memposisikan unsur-unsur dari kedua aset dan biaya dalam persamaan akuntansi yang berlawanan, daripada menempatkan dua elemen di sisi yang sama dari persamaan akuntansi. Lebih dari sekadar menawarkan rasionalitas yang konsisten, penggunaan rasionalitas matematika akan membuatnya lebih mudah untuk menjelaskan mengapa unsur-unsur aset dan pengeluaran harus menerima perlakuan yang sama mengenai debet dan kredit. Selanjutnya, tulisan ini menunjukkan bahwa aturan debit dan kredit sepenuhnya didasarkan pada logika matematika. Akhirnya, makalah ini mengusulkan perlunya belajar untuk memperhitungkan dari perspektif matematika, selain dari GAAP dan keterampilan teknik. 
The Influence of Ownership Structure on Stock Repurchase Policy of Companies Listed in Indonesia Stock Exchange Awangga Perdana; Siti Nurwahyuningsih Harahap
The Indonesian Journal of Accounting Research Vol 18, No 3 (2015): IJAR September 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1065.014 KB) | DOI: 10.33312/ijar.387

Abstract

Abstract: This study examines the influence of ownership structure on firms in Indonesia for their stock repurchase policy aimed to distribute excess funds to stockholders. Ownership structure studied consists of institutional ownership and managerial ownership. A sample of this study consists of 41 companies listed in the Indonesia Stock Exchange that repurchased their stocks from 2004 to 2013. The results showed that institutional investors and managerial ownership negatively affect the stock repurchase. Institutional ownership is considered able to be a useful monitoring tool to monitor the use of free cash flow in the company and mechanisms of control by the manager himself against the use of free cash flow is considered good. Moreover, they prefer to invest surplus funds in developing the company's business enterprises.Abstrak: Penelitian ini menguji pengaruh struktur kepemilikan pada perusahaan di Indonesia atas kebijakan pembelian kembali saham mereka yang bertujuan untuk mendistribusikan kelebihan dana kepada pemegang saham. Struktur kepemilikan yang dipelajari terdiri dari kepemilikan institusional dan kepemilikan manajerial. Sampel dari penelitian ini terdiri dari 41 perusahaan yang terdaftar di Bursa Efek Indonesia yang membeli kembali saham mereka selama periode 2004-2013. Hasil penelitian menunjukkan bahwa investor institusional dan kepemilikan manajerial berpengaruh negatif terhadap pembelian kembali saham. Kepemilikan institusional dianggap mampu menjadi alat pemantauan yang baik untuk memantau penggunaan arus kas bebas di perusahaan dan mekanisme kontrol oleh manajer sendiri terhadap penggunaan arus kas bebas dianggap baik. Selain itu, mereka lebih suka menginvestasikan dana surplus untuk mengembangkan perusahaan bisnis perusahaan.
Local Sources of Income, Capital Expenditures and Human Development Index: Evidence from Central Java, Indonesia Ardiansyah Ardiansyah
The Indonesian Journal of Accounting Research Vol 18, No 3 (2015): IJAR September 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (841.465 KB) | DOI: 10.33312/ijar.432

Abstract

The implementation of regional autonomy is to give authority to local governments in managing of local potentials to allocate revenues in fulfilling the public interest and enhance public welfare. The public welfare can be seen from the increasing of Human Development Index of the region through the allocation of capital expenditures. The objective of the research is to recognize the effects of the Local Own-source Revenue (PAD), the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) towards the Capital Expenditures and the Quality of Human Development (which is measured by Human Development Index HDI). The sampling method used in this research is purposive sampling method, with total sample of 24 regencies/municipalities in Central Java. The research data used is the secondary data of the Regional Revenues and Expenditures Budget of regional government of regencies/municipalities in Central Java, which includes Local Own-source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Regional Expenditures Actual Report and Human Development Index (HDI) in the fiscal years of 2010-2012.  The results of this research show that the Local Own-source Revenue (PAD), the General Allocation Fund (DAU) and Special Allocation Fund (DAK) have simultaneously influence on the Human Development Index. Partially, only the Local Own-source Revenue (PAD) has positively influences to Human Development Index.

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