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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 8 Documents
 1 
Search results for , issue "Vol 20, No 3 (2017): IJAR September 2017" : 8 Documents clear
Family Ownership, Independent Oversight, and Financial Information Transparency: Evidence From Asia Siti Nuke Nurfatimah; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1299.93 KB) | DOI: 10.33312/ijar.420

Abstract

This study examines the association between family ownership and financial information transparency of large corporations in the Asian region and whether independent oversight (i.e., independent directors and external auditors) influences such relationship. The transparency of financial information is measured using earnings’ opacity which includes three dimensions, i.e., profit aggressiveness, loss avoidance, and income smoothing. The findings show a positive association between family ownership and financial information transparency. Further, we find that both independent director and external auditors negatively influence the relationship between family ownership and financial information transparency. Firms with a higher percentage of family ownership tend to have a weaker role of board independence, which leads to less transparent financial information. Lastly, external auditors also seem to have limited power in reducing earnings opacity in family firms.
The Role of Individual Characteristics, CSR Information, Financial and Non-Financial Compensation to Job Seekers Interests in A Company Putri Paramita Agritansia; Resa Masela Khairunnisa; Thareq Akbar Adiguna
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1129.34 KB) | DOI: 10.33312/ijar.385

Abstract

Abstract: Human resources are the key to achieving and maintaining corporate goal(s). Obtaining high-quality human resources is a challenging task for every corporation. Therefore, corporations compete in providing attractive compensation packages to both its current and prospective employees. The objective of this study is three folds. Firstly, this study seeks to explore the effect of information on compensation and corporate social responsibility (CSR) disclosures toward fresh-graduate job seekers interests of a company. Next, the objective of this study is to examine the interactional effects between the prior mentioned independent variables. Lastly, this study is conducted to examine the role of moral reasoning as a moderating variable in the relationship between those mentioned above independent and dependent variables. In examining the relationship, this study uses the moderated regression analysis. This study is an experimental study that adopts 2x2 designs amongst subjects. Information on compensation and CSR disclosures are manipulated in this study. The total of thirty-seven people consisted of the final semester undergraduate students and recent bachelor degree graduates participated in this study. In analyzing the collected data, this study uses ANOVA. This study finds that only corporate CSR disclosures affect fresh-graduate job seekers work intention in a corporation. Abstrak: Sumber daya manusia adalah kunci untuk mencapai dan mempertahankan tujuan perusahaan (s). Memperoleh sumber daya manusia berkualitas tinggi adalah tugas yang menantang bagi setiap perusahaan. Oleh karena itu, perusahaan bersaing dalam menyediakan paket kompensasi yang menarik bagi karyawan saat ini dan calon karyawannya. Tujuan dari penelitian ini adalah tiga kali lipat. Pertama, penelitian ini berusaha untuk mengeksplorasi efek informasi tentang kompensasi dan tanggung jawab sosial perusahaan (CSR) pengungkapan terhadap minat pencari kerja fresh-graduate perusahaan. Selanjutnya, tujuan dari penelitian ini adalah untuk menguji efek interaksional antara variabel independen yang disebutkan sebelumnya. Terakhir, penelitian ini dilakukan untuk menguji peran penalaran moral sebagai variabel moderasi dalam hubungan antara yang disebutkan di atas variabel independen dan dependen. Dalam memeriksa hubungan, penelitian ini menggunakan analisis regresi moderat. Penelitian ini merupakan penelitian eksperimental yang mengadopsi desain 2x2 di antara subjek. Informasi tentang kompensasi dan pengungkapan CSR dimanipulasi dalam penelitian ini. Sebanyak tiga puluh tujuh orang terdiri dari mahasiswa sarjana akhir semester dan lulusan gelar sarjana baru berpartisipasi dalam penelitian ini. Dalam menganalisis data yang dikumpulkan, penelitian ini menggunakan ANOVA. Studi ini menemukan bahwa hanya pengungkapan CSR perusahaan yang mempengaruhi niat kerja pencari kerja lulusan baru dalam suatu perusahaan.
Author Indexes Redaksi IJAR
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.45 KB) | DOI: 10.33312/ijar.435

Abstract

Author Indexes  for Volume 20, 2017
Examining the Effect of Stakeholder Expectations and Environmental Performance on Environmental Disclosure Dewi Wulansari; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1059.515 KB) | DOI: 10.33312/ijar.383

Abstract

Abstract: This study aims to examine the effect of stakeholder expectations and environmental performance on environmental disclosures. Stakeholder expectation is characterized by the influence exerted by internal, external and intermediary stakeholder on environmental disclosure. Environmental performance is proxied by group-level direct and indirect energy consumption and greenhouse gas emissions. Meanwhile, the environmental disclosure is proxied by a disclosure score of environmental information available on firms' environmental or sustainability reports. The sample comprised of European firms extracted from the FTSEurofirst 300 Index Constituents during 2007-2011. The results suggest that neither stakeholder expectations nor environmental performance is related to or associated with environmental disclosure.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh ekspektasi pemangku kepentingan dan kinerja lingkungan pada pengungkapan lingkungan. Harapan pemangku kepentingan dicirikan oleh pengaruh yang diberikan oleh pemangku kepentingan internal, eksternal dan perantara pada pengungkapan lingkungan. Kinerja lingkungan diproksikan dengan konsumsi energi langsung dan tidak langsung tingkat grup dan emisi gas rumah kaca. Sementara itu, pengungkapan lingkungan diproksi dengan skor pengungkapan informasi lingkungan yang tersedia pada laporan lingkungan atau keberlanjutan perusahaan. Sampel terdiri dari perusahaan-perusahaan Eropa yang diekstraksi dari FTSEurofirst 300 Index Constituents selama 2007-2011. Hasilnya menunjukkan bahwa baik harapan pemangku kepentingan maupun kinerja lingkungan terkait atau terkait dengan pengungkapan lingkungan.
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 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1005.284 KB) | DOI: 10.33312/ijar.396

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. 
Subject Indexes Redaksi IJAR
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.512 KB) | DOI: 10.33312/ijar.436

Abstract

Subject Indexes for Volume 20, 2017
Ownership Structure and Foreign Commissioners for Human Resources Accounting Disclosures Nova Maulud Widodo; Ari Kuncara Widagdo; Doddy Setiawan
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1163.83 KB) | DOI: 10.33312/ijar.384

Abstract

Abstract: This study aims to examine the influence of foreign ownership, family ownership as well as the existence of foreign board commissioner on the human resource accounting disclosure (HRAD). This research uses the control variable, which are SIZE, CAR, LDR, and AGE. This study uses secondary data obtained from the Indonesia Stock Exchange (BEI). HRA disclosure was measured using the Mamun index. The research sample are banking company that listed in BEI period 2011-2014 chosen by purposive sampling method. The total annual report of the company used for the analysis was 133 reports. This research uses panel data with fixed effect test. Data analysis methods in the study using multiple linear regression. The ownership structure (foreign ownership and family ownership) are classified the percentage ownership of 20%, 30%, and 50%. The third independent variable is the foreign board of commissioners. The result of foreign ownership measurement at an ownership level> 20% and> 30% do not affect. Otherwise, foreign ownership at ownership level> 50% shows a negative influence on HRA disclosure. Family ownership measuring> 20% has a negative impact on HRA disclosure at 10% significance while using> 30% and 50% measurements does not affect. The existence of a foreign board of commissioners positively influences the disclosure of HRA. Control variables in this research that is SIZE and AGE have positive impact on HRA disclosure. While the CAR has no effect and the LDR negatively affects the 10% significance of HRA disclosure. In conclusion the higher the ownership will lead to the ultimate shareholder company. This affects the relationship to information disclosure.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, kepemilikan keluarga serta keberadaan dewan komisaris asing pada pengungkapan akuntansi sumber daya manusia (HRAD). Penelitian ini menggunakan variabel kontrol, yaitu SIZE, CAR, LDR, dan AGE. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI). Pengungkapan HRA diukur menggunakan indeks Mamun. Sampel penelitian adalah perusahaan perbankan yang terdaftar di BEI periode 2011-2014 yang dipilih dengan metode purposive sampling. Total laporan tahunan perusahaan yang digunakan untuk analisis adalah 133 laporan. Penelitian ini menggunakan data panel dengan uji fixed effect. Metode analisis data dalam penelitian menggunakan regresi linier berganda. Struktur kepemilikan (kepemilikan asing dan kepemilikan keluarga) diklasifikasikan kepemilikan persentase 20%, 30%, dan 50%. Variabel independen ketiga adalah dewan komisaris asing. Hasil pengukuran kepemilikan asing pada tingkat kepemilikan> 20% dan> 30% tidak berpengaruh. Jika tidak, kepemilikan asing pada tingkat kepemilikan> 50% menunjukkan pengaruh negatif pada pengungkapan HRA. Pengukuran kepemilikan keluarga> 20% memiliki dampak negatif pada pengungkapan HRA pada tingkat signifikansi 10% sementara menggunakan> 30% dan pengukuran 50% tidak berpengaruh. Keberadaan dewan komisaris asing secara positif mempengaruhi pengungkapan HRA. Variabel kontrol dalam penelitian ini yaitu SIZE dan AGE memiliki dampak positif pada pengungkapan HRA. Sementara CAR tidak berpengaruh dan LDR berpengaruh negatif terhadap 10% signifikansi pengungkapan HRA. Kesimpulannya semakin tinggi kepemilikan akan menyebabkan perusahaan pemegang saham utama. Ini mempengaruhi hubungan untuk pengungkapan informasi.
The Effect Of Sustainability Reporting Disclosure Based On Global Reporting Initiative (GRI) G4 On Company Performance (A Study On Companies Listed In Indonesia Stock Exchange) EINDE Evana
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1501.113 KB) | DOI: 10.33312/ijar.394

Abstract

Abstract: This research aims to analyze the effect of sustainability report disclosures which are variables of economic dimension, environment dimension and social dimension variables on company performance (Tobin’s Q). The index used as a guideline sustainability report disclosure in this research is based on the Global Reporting Initiative (GRI) G4. The population in this research is the entire companies listed in Indonesia Stock Exchange in 2014-2015. The companies as the sample are based on the purposive sampling method chosen by some specific criteria. Type of data used in this research is secondary data. Data analysis uses multiple linear regression method using SPSS 22 as an analytical tool. The result of this research shows that the variable of economic dimension has a positive effect on company performance. On the other hand, variables of environment dimension and social dimension do not affect the company performanceAbstrak: Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan laporan keberlanjutan yang merupakan variabel dimensi ekonomi, dimensi lingkungan dan variabel dimensi sosial terhadap kinerja perusahaan (Tobin's Q). Indeks yang digunakan sebagai pengungkapan laporan keberlanjutan panduan dalam penelitian ini didasarkan pada Global Reporting Initiative (GRI) G4. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Perusahaan sebagai sampel didasarkan pada metode purposive sampling yang dipilih oleh beberapa kriteria tertentu. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Analisis data menggunakan metode regresi linier berganda menggunakan SPSS 22 sebagai alat analisis. Hasil penelitian menunjukkan bahwa variabel dimensi ekonomi berpengaruh positif terhadap kinerja perusahaan. Di sisi lain, variabel dimensi lingkungan dan dimensi sosial tidak berpengaruh pada kinerja perusahaan. 

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