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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 19, No 1 (2016): IJAR January 2016" : 5 Documents clear
Socio-Technical Analysis of Indonesian Government E-Procurement System Implementation Fitri Amalia
The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1280.148 KB) | DOI: 10.33312/ijar.344

Abstract

Abstract: E-governance has become increasingly important to deliver better public services, and increase public trust. One of Indonesia’s e-government reform initiatives was to improve public spending efficiency through public e-procurement system. It is argued that an effective national e-procurement system will potentially generate great savings in the government expenditure, assist in delivering better public services and increase trust. Despite the reform, Indonesia’s public e-procurement has not been very successful due to socio-economic problems. With a specific focus on e-procurement and the issues of transparency and accountability in Indonesia, this research aims to investigate the role and barriers of information technology in enhancing information transparency and accountability to the public. Actor-network theory and the notion of delegation approach are employed in this research. Six semi-structured interviews were conducted with the developers and management of Indonesia Government e-Procurement System, which includes the e-Procurement Directory staff in the Institution of Government Procurement Policy (IGPP), and the users of an e-procurement system. This research concludes that information technology was delegated to automate the procurement process to increase transparency, accountability and prevent fraud. However, barriers of e-literacy, lack of leadership, a reluctance of implementation, and lack of infrastructure created obstacles to attain the goals. This infers that social and technical aspects are interrelated and empower each other to support the technology in enhancing information transparency and accountability. This research suggests that there should be an increased collaborative approach between the developers and users in the application development and implementation to improve e-procurement system implementation to achieve transparency and accountability.Abstrak: E-governance telah menjadi semakin penting untuk memberikan layanan publik yang lebih baik, dan meningkatkan kepercayaan publik. Salah satu inisiatif reformasi e-government Indonesia adalah untuk meningkatkan efisiensi belanja publik melalui sistem e-procurement publik. Dikatakan bahwa sistem e-procurement nasional yang efektif akan berpotensi  menghasilkan  penghematan  besar  dalam  pengeluaran  pemerintah, membantu dalam memberikan layanan publik yang lebih baik dan meningkatkan kepercayaan. Meskipun reformasi, e-procurement publik Indonesia belum berhasil karena masalah sosial-ekonomi. Dengan fokus khusus pada e-procurement dan isu transparansi dan akuntabilitas di Indonesia, penelitian ini bertujuan untuk menyelidiki peran dan hambatan teknologi informasi dalam meningkatkan transparansi informasi dan akuntabilitas kepada publik. Teori jaringan aktor dan gagasan pendekatan delegasi digunakan dalam penelitian ini. Enam wawancara semi-terstruktur dilakukan dengan pengembang dan manajemen Sistem e-Procurement Pemerintah Indonesia, yang mencakup staf Direktori e-Procurement di Lembaga Kebijakan Pengadaan Pemerintah (LKPP), dan pengguna sistem e-procurement. Penelitian ini menyimpulkan bahwa teknologi informasi didelegasikan untuk mengotomatiskan proses pengadaan untuk meningkatkan transparansi, akuntabilitas dan mencegah penipuan. Namun, hambatan e-literacy, kurangnya kepemimpinan, keengganan implementasi, dan kurangnya infrastruktur menciptakan hambatan untuk mencapai tujuan. Ini menyimpulkan bahwa aspek sosial dan teknis saling terkait dan memberdayakan satu sama lain untuk mendukung teknologi dalam meningkatkan transparansi informasi dan akuntabilitas. Penelitian ini menunjukkan bahwa harus ada peningkatan pendekatan kolaboratif antara pengembang dan pengguna dalam pengembangan aplikasi dan implementasi untuk meningkatkan implementasi sistem e-procurement untuk mencapai transparansi dan akuntabilitas.
Determinants of Effective Tax Rates in Indonesia Yudha Aryo Sudibyo; Icuk Rangga Bawono
The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (941.789 KB) | DOI: 10.33312/ijar.345

Abstract

Abstract: This study examines the determinants of effective tax rates (ETR) in Indonesia. The previous studies of ETR showed inconsistent results in various countries. Politics and economic factors influence the results of tax research especially between developing and developed countries. OLS regression was used to test the determinants of ETR, while two ETR measurements were used based on accrual and cash tax expense for robustness test. The relationship between firm size and ETR is explained by political power theory which shows the negative association. This result indicates that large firms paid lower corporate taxes than the small firms. The government provides more tax incentives to large firms and expects to attract more investment from them. The association between inventory intensity and ETR shows a positive coefficient of a 0.01 significance level when ETR2 is used as dependent variable. However, we have no substantial evidence to support the association between capital intensity and ETR. The industry effect shows a positive coefficient on the media and communication sector; agriculture, forestry, and fishing sector; as well as the manufacturing sector.Abstrak: Penelitian ini mengkaji faktor-faktor penentu tarif pajak efektif (ETR) di Indonesia. Studi sebelumnya dari ETR menunjukkan hasil yang tidak konsisten di berbagai negara. Faktor politik dan ekonomi mempengaruhi hasil penelitian pajak terutama antara negara berkembang dan negara maju. Regresi OLS digunakan untuk menguji determinan ETR, sementara dua pengukuran ETR digunakan berdasarkan biaya pajak akrual dan tunai untuk uji ketahanan. Hubungan antara ukuran perusahaan dan ETR dijelaskan oleh teori kekuatan politik yang menunjukkan hubungan negatif. Hasil ini menunjukkan bahwa perusahaan besar membayar pajak perusahaan yang lebih rendah daripada perusahaan kecil. Pemerintah memberikan insentif pajak lebih banyak kepada perusahaan-perusahaan besar dan mengharapkan untuk menarik lebih banyak investasi dari mereka. Hubungan antara intensitas inventori dan ETR menunjukkan koefisien positif dari tingkat signifikansi 0,01 ketika ETR2 digunakan sebagai variabel dependen. Namun, kami tidak memiliki bukti kuat untuk mendukung hubungan antara intensitas modal dan ETR. Pengaruh industri menunjukkan koefisien positif pada sektor media dan komunikasi; sektor pertanian, kehutanan dan perikanan; serta sektor manufaktur.
Family Ownership, Management Compensation, And Tax Avoidance: Evidence From Indonesia Gandy Wahyu Maulanan Zulma
The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.477 KB) | DOI: 10.33312/ijar.392

Abstract

Abstract: This study aims to investigate the effect of management compensation to tax avoidance. However, prior research has offered no consistent conclusions on the relationship between management compensation and tax avoidance. This study also tests whether family-firm ownership attempt to decrease the negative effect of management compensation and tax avoidance. Using a sample of Indonesian listed firms during period 2011-2014, the empirical evidence suggests management compensation is negatively affected to tax avoidance. This result consistent with Armstrong et al. (2012) that management was decreasing in incentives to do tax avoidance if there is high management compensation. Also, the family firm's ownership could reduce the negative effect of management compensation for tax avoidance. It shows that family firms in Indonesia tend to do tax avoidance although management has high contract compensation.  Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi manajemen terhadap penghindaran pajak. Namun, penelitian sebelumnya tidak menawarkan kesimpulan yang konsisten tentang hubungan antara kompensasi manajemen dan penghindaran pajak. Penelitian ini juga menguji apakah usaha kepemilikan keluarga-perusahaan untuk mengurangi efek negatif dari kompensasi manajemen dan penghindaran pajak. Menggunakan sampel perusahaan yang terdaftar di Indonesia selama periode 2011-2014, bukti empiris menunjukkan kompensasi manajemen terpengaruh secara negatif terhadap penghindaran pajak. Hasil ini konsisten dengan Armstrong et al. (2012) bahwa manajemen mengalami penurunan insentif untuk melakukan penghindaran pajak jika ada kompensasi manajemen yang tinggi. Juga, kepemilikan perusahaan keluarga dapat mengurangi efek negatif dari kompensasi manajemen untuk menghindari pajak. Ini menunjukkan bahwa perusahaan keluarga di Indonesia cenderung melakukan penghindaran pajak meskipun manajemen memiliki kompensasi kontrak yang tinggi.
Analysis of Accruals Quality on the Cost of Capital - A Case Study on Manufacturing Companies in Indonesia Emy Rosiana Swandewi Candra; Erni Ekawati
The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1000.956 KB) | DOI: 10.33312/ijar.404

Abstract

Abstract: This study analyzes the effect of accruals quality on the cost of capital. Cost of capital consists of the cost of debt and cost of equity. Accrual quality is influenced by several factors which are divided into two groups: non-discretionary accruals (innate) and discretionary accruals. The sample used in this study is manufacturing companies listed in Indonesia Stock Exchange from the period of 2002 to 2013. Ordinary least square linear regressions are employed to analyze the data. The results showed that the quality of accruals negatively affects the cost of capital. However, the cost of capital of manufacturing companies in Indonesia is not affected by the innate accruals quality but only affected by the quality of discretionary accruals. The study suspects that investors may not be known to the practice of earnings management that affects accrual quality in reported earnings. Abstrak: Penelitian ini menganalisis pengaruh kualitas akrual pada biaya modal. Biaya modal terdiri dari biaya utang dan biaya ekuitas. Kualitas akrual dipengaruhi oleh beberapa faktor yang dibagi menjadi dua kelompok: non-discretionary accruals (bawaan) dan akrual diskresioner. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari periode 2002 hingga 2013. Regresi linier terkecil biasa digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa kualitas akrual berpengaruh negatif terhadap biaya modal. Namun, biaya modal perusahaan manufaktur di Indonesia tidak dipengaruhi oleh kualitas akrual bawaan, tetapi hanya dipengaruhi oleh kualitas akrual diskresioner. Studi ini mencurigai bahwa investor mungkin tidak memiliki pengetahuan tentang praktik manajemen laba yang mempengaruhi kualitas akrual dalam laba yang dilaporkan.
Do Sharia Banks Disclose More? (An Empirical Study of Indonesian Banking Sector) Ristiani Puji Lestari; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.369

Abstract

Abstract : This study aims to investigate the extent of corporate governance reporting practices in the Indonesian banking sector. Specifically, it seeks to address whether firm-specific characteristics and sharia identity determine the extent of voluntary corporate governance disclosures. The finding shows that larger companies and ones with a higher level of debt tend to provide greater disclosure of corporate governance information. However, higher profitability, as well as sharia identity, do not seem to provide a higher level of disclosure compared to the conventional ones. These findings lead to an interesting question of whether sharia identity matters in the corporate governance disclosure of banking industry.Abstract : Penelitian ini bertujuan untuk mengetahui sejauh mana praktik pelaporan corporate governance di sektor perbankan Indonesia. Secara studi ini menguji apakah karakteristik spesifik perusahaan dan identitas syariah menentukan tingkat pengungkapan tata kelola perusahaan secara sukarela. Temuan menunjukkan bahwa perusahaan besar dan perusahaan dengan tingkat utang yang lebih tinggi cenderung memberikan pengungkapan yang lebih besar atas informasi tata kelola perusahaan. Namun, profitabilitas yang lebih tinggi, serta identitas syariah, tampaknya tidak memberikan tingkat pengungkapan yang lebih tinggi dibandingkan dengan yang konvensional. Temuan ini mengarah pada pertanyaan menarik tentang apakah identitas syariah penting dalam pengungkapan tata kelola perusahaan industri perbankan.

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