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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 6 Documents
 1 
Search results for , issue "Vol 21, No 1 (2018): IJAR January 2018" : 6 Documents clear
Determinants of Individual Taxpayers’ Compliance in Indonesia: A Meta-Analysis Okta Handayani; Theresia Woro Damayanti
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.95 KB) | DOI: 10.33312/ijar.332

Abstract

Abstract: This research presents a meta-analysis towards 31 studies regarding the tax compliance in Indonesia from 2010- 2015. This study examined the influence of the tax's service quality, tax knowledge, taxpayer awareness, tax socialization, tax sanctions and attitudes of taxpayers to the taxpayer compliance in Indonesia. The purpose of this study is to strengthen the findings of previous research that the dependent variable is affecting taxpayer compliance in Indonesia. Used meta-analysis, this study obtained empirical evidence that all the dependent variables are the quality of tax services, tax knowledge, taxpayer awareness, tax socialization, tax sanctions and attitudes of taxpayers positively affects the taxpayer compliance of individuals in Indonesia.Abstrak: Penelitian ini menyajikan meta-analisis terhadap 31 penelitian mengenai kepatuhan pajak di Indonesia dari tahun 2010-2017. Studi ini menguji pengaruh kualitas pelayanan pajak, pengetahuan pajak, kesadaran wajib pajak, sosialisasi pajak, sanksi pajak dan sikap pembayar pajak untuk kepatuhan wajib pajak di Indonesia. Tujuan penelitian ini adalah untuk memperkuat temuan penelitian sebelumnya bahwa variabel dependen mempengaruhi kepatuhan wajib pajak di Indonesia. Dengan menggunakan meta-analisis, penelitian ini memperoleh bukti empiris bahwa semua variabel dependen adalah kualitas jasa perpajakan, pengetahuan pajak, kesadaran wajib pajak, sosialisasi pajak, sanksi pajak dan sikap wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak individu di Indonesia.
Self-Review As a Method to Mitigate Recency Effect in Long-Series Audit Information Aritha Chintya Dewi; Intiyas Utami; Aprina Nugrahesty Sulistya Hapsari
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (884.573 KB) | DOI: 10.33312/ijar.337

Abstract

Abstract: This study aims to analyze the causal relationship between the sequence of information and presentation format of long-series information and self-review method with audit decisions. Our independent variables are the sequence of information, the format of information presentation and self-review method. Meanwhile, our dependent variable is audit decisions. This research uses 75 bachelor students majoring in accounting from Satya Wacana Christian University. We run the paired-sample t-test to test our hypotheses. Our results show that; 1) there is an order effect in individuals' decision-making before they perform self-review if the long-series information is presented sequentially, 2) simultaneous presentation of information mitigates recency effect even before self-review, 3) decisions based on simultaneous information presentation are better than decisions based on sequential information presentation.Abstrak: Penelitian ini bertujuan untuk menganalisis informasi dan metode self-review dengan keputusan audit. Variabel independen kami adalah urutan informasi, format penyajian informasi dan metode self-review. Sementara itu, variabel dependen kami adalah keputusan audit. Penelitian ini menggunakan 75 mahasiswa sarjana jurusan akuntansi dari Universitas Kristen Satya Wacana. Kami menjalankan uji t-paired-sample untuk menguji hipotesis kami. Hasil kami menunjukkan bahwa; 1) ada efek order dalam pengambilan keputusan individu sebelum mereka melakukan self-review jika informasi seri panjang disajikan secara berurutan, 2) penyajian informasi secara simultan mengurangi efek rekonsiliasi bahkan sebelum self-review 3) keputusan berdasarkan presentasi informasi simultan lebih baik daripada keputusan berdasarkan presentasi informasi sekuensial.
Auditors Response towards Auditing of Fair Value Measurement based Financial Reporting Roekhudin Roekhudin
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (944.712 KB) | DOI: 10.33312/ijar.333

Abstract

Abstract: The purpose of this study is to investigate the response of auditors of large and small accounting firms for the implementation of fair value as the basis of financial statements preparation. The researcher successfully interviewed five auditors from a large accounting firm and two accountants from small accounting firm. This study has found that both auditors from large or small accounting firms argue that auditing fair value financial reports is more difficult and at higher risk when compared to auditing financial statements based on historical cost. Furthermore, in addressing these conditions, auditors from small accounting firm are not interested in auditing the fair value financial report and prefer to accept clients who do not apply fair value. On the other hand, the auditor of the large accounting firm continues to receive the auditing of fair value financial reporting. However, as compensation for increases in audit difficulty and risk, they increase audit costs. As an additional finding, especially from the aspect of legal liability, the risk of auditing assignments viewed by auditors is more daunting than audit risk. That is, the auditor is afraid of punishment as stipulated in Law No. 5 of 2011 than the failed audit. Abstrak: Tujuan dari penelitian ini adalah untuk menyelidiki respon auditor dari perusahaan akuntansi besar dan kecil untuk pelaksanaan nilai wajar sebagai dasar penyusunan laporan keuangan. Peneliti berhasil mewawancarai lima auditor dari sebuah kantor akuntan besar dan dua akuntan dari kantor akuntan kecil. Studi ini telah menemukan bahwa kedua auditor dari perusahaan akuntansi besar atau kecil berpendapat bahwa mengaudit laporan keuangan nilai wajar lebih sulit dan berisiko lebih tinggi bila dibandingkan dengan mengaudit laporan keuangan berdasarkan biaya historis. Selanjutnya, dalam mengatasi kondisi ini, auditor dari kantor akuntan kecil tidak tertarik untuk mengaudit laporan keuangan nilai wajar dan lebih memilih untuk menerima klien yang tidak menerapkan nilai wajar. Di sisi lain, auditor dari perusahaan akuntan besar terus menerima audit pelaporan keuangan nilai wajar. Namun, sebagai kompensasi untuk peningkatan kesulitan dan risiko audit, mereka meningkatkan biaya audit. Sebagai temuan tambahan, terutama dari aspek tanggung jawab hukum, risiko pengauditan tugas yang dilihat oleh auditor lebih menakutkan daripada risiko audit. Artinya, auditor takut akan hukuman sebagaimana diatur dalam UU Nomor 5 tahun 2011 daripada audit yang gagal.
Effect of Biological Asset Intensity, Company Size, Ownership Concentration, and Type Firm against Biological Assets Yurniwati Yurniwati; Amsal Djunid; Frida Amelia
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1062.694 KB) | DOI: 10.33312/ijar.338

Abstract

Abstract: Data from the Central Statistics Agency shows Indonesia's agricultural growth rate in the first quarter of 2016 was only 1.85%. This growth rate decreased significantly, when compared to the same quarter of 2015 which reached 4.03%. This needs to be a concern for the government, society and agricultural companies, because the agricultural sector is one of the backbones in national economic development. The purpose of this study was to examine and analyze the influence of biological assets on the intensity, size of the company, concentration of ownership and type of KAP on the disclosure of biological assets in agricultural companies listed on the Indonesia Stock Exchange for the period 2012-2015. This type of research is descriptive verification. The population in this study were all agricultural companies listed on the Indonesia Stock Exchange, where the sample was selected by purposive sampling method. Through this method 18 companies were selected. Data collection methods are documentary studies. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that the intensity of biological assets and company size has a significant positive effect on the disclosure of biological assets.Abstrak: Data Badan Pusat Statistik menunjukkan tingkat pertumbuhan pertanian Indonesia pada kuartal pertama 2016 hanya 1,85%. Tingkat pertumbuhan ini menurun secara signifikan, jika dibandingkan dengan kuartal yang sama dari tahun 2015 yang mencapai 4.03%. Ini perlu menjadi perhatian bagi pemerintah, masyarakat dan perusahaan pertanian, karena sektor pertanian adalah salah satu tulang punggung dalam pembangunan ekonomi nasional. Tujuan penelitian ini untuk menguji dan menganalisis pengaruh aset biologis terhadap intensitas, ukuran perusahaan, konsentrasi kepemilikan dan jenis KAP pada pengungkapan aset biologis pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Jenis penelitian ini adalah verifikasi deskriptif. Populasi dalam penelitian ini adalah semua perusahaan pertanian yang terdaftar di Bursa Efek Indonesia, dimana sampel dipilih dengan metode purposive sampling. Melalui metode ini 18 perusahaan dipilih. Metode pengumpulan data adalah studi dokumenter. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa intensitas aset biologis dan ukuran perusahaan memiliki pengaruh positif yang signifikan terhadap pengungkapan aset biologis 
Regional Capabilities, Transfers And Wide Of Area Influence To Capital Expenditures With Moderation Of Economic Growth Pancawati Hardiningsih; Rachmawati Meita Oktaviani; Caecilia Srimindarti
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (892.205 KB) | DOI: 10.33312/ijar.334

Abstract

Abstract: The proper allocation of capital expenditure will support the smoothness of government tasks and public facilities so that it will increase the productivity of the regional economy and job creation. This study aims to determine the effect of local revenues, general allocation funds, surplus funding budget and the area of the capital expenditure with the moderation of economic growth. The population in this research is the district/city of Central Java province in 2012-2014 as many as 35 consisting of 29 districts and six municipalities. Research data were analyzed by using multiple linear regression analysis of quasi model with a base of interaction. The results of hypothesis testing can be concluded that the local revenue affects the capital expenditure with negative intensity. While general allocation fund, economic growth, and size of the region have a positive effect on capital expenditure. However, the surplus funding budget has no impact on capital expenditure. Economic growth can be moderated by the effects of local revenues and general allocation funds on capital expenditures. While economic growth does not moderate the influence of surplus funding budget on capital expenditures. The result of this research can be used as policy and correction of decision for the central government in determining fund allocation, and it is hoped that local government will be more selective in the use of fund as well as to develop the potential of a regional economic sector to increase local revenue to be more independent.Abstrak:Alokasi belanja modal yang tepat akan mendukung kelancaran tugas pemerintah dan fasilitas publik sehingga akan meningkatkan produktivitas ekonomi daerah dan penciptaan lapangan kerja. Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan lokal, dana alokasi umum, anggaran dana surplus dan luas belanja modal dengan moderasi pertumbuhan ekonomi. Populasi dalam penelitian ini adalah kabupaten / kota provinsi Jawa Tengah pada tahun 2012-2014 sebanyak 35 yang terdiri dari 29 kabupaten dan 6 kotamadya. Data penelitian dianalisis dengan menggunakan analisis regresi linier berganda model kuasi dengan basis interaksi. Hasil pengujian hipotesis dapat disimpulkan bahwa pendapatan lokal mempengaruhi  belanja modal dengan intensitas negatif. Sedangkan dana alokasi umum, pertumbuhan ekonomi dan luas wilayah berpengaruh positif terhadap belanja modal. Namun, anggaran dana surplus tidak berpengaruh pada belanja modal. Pertumbuhan ekonomi dapat dimoderasi efek pendapatan lokal dan dana alokasi umum pada belanja modal. Sementara pertumbuhan ekonomi tidak memoderasi pengaruh anggaran dana surplus pada belanja modal. Hasil penelitian ini dapat digunakan sebagai kebijakan dan koreksi keputusan bagi pemerintah pusat dalam menentukan alokasi dana dan diharapkan pemerintah daerah akan lebih selektif dalam penggunaan dana serta untuk mengembangkan potensi sektor ekonomi daerah untuk meningkatkan pendapatan menjadi lebih mandiri.
Growth Illusion in The Indonesia Stock Exchange: Relationship Between Earnings Management and Firm Value Agus Satrya Wibowo; Fuad Fuad
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1144.241 KB) | DOI: 10.33312/ijar.336

Abstract

Abstract: This research aimed to examine whether earnings management (EM) proxied with the practice of accrual management (AM) and real activity manipulations (RM) is related to the increase of firm value (FV) in the manufacturing industry in the IDX in the period 2010–2014. Subsequently, based on the normative and formal testing, the fixed effect model was selected as the appropriate model. The results of this empirical investigation indicate that an abnormal production cost (RMP) based RM practice tends to increase FV. Nevertheless, AM and abnormal discretionary expenses (RMD) based RM do not exhibit the same evidence. The results of the additional testing showed that the relationship between EM and FV differed when the firm was audited by an auditor affiliated with the big 4 auditors, when there was an institutional investor in the firm ownership and when IFRS was adopted. This research contributes to the literature on earnings management by suggesting that value creation drives the increase of FV by managers through the practices of RMP-based earnings management. The results indicate misinformation between the managers and the market, which makes FV growth become a mere illusion. Furthermore, the proposed model is expected contribute to researchers, regulators, investors, and analysts in evaluating the quality of accounting numbers and predicting the value relevance of earnings.Abstrak: Penelitian ini bertujuan untuk menguji apakah manajemen laba (EM) yang diproksikan dengan praktik manajemen akrual (AM) dan manipulasi aktivitas riil (RM) terkait dengan peningkatan nilai perusahaan (FV) dalam industri manufaktur di BEI di periode 2010–2014. Selanjutnya, berdasarkan pengujian normatif dan formal, fixed effect model dipilih sebagai model yang paling sesuai. Hasil dari investigasi empiris menunjukkan bahwa praktik RM berbasis abnormal production cost (RMP) cenderung meningkatkan FV. Namun demikian, AM dan RM berbasis abnormal discretionary expenses (RMD) tidak menunjukkan bukti yang sama. Hasil dari pengujian tambahan menunjukkan bahwa hubungan antara EM dan FV berbeda ketika perusahaan diaudit oleh auditor yang berafiliasi dengan auditor big 4, ketika  adanya investor institusional di dalam kepemilikan perusahaan, dan ketika IFRS telah diadopsi. Penelitian ini berkontribusi pada literatur tentang manajemen laba dengan menunjukkan bahwa peningkatan FV didorong oleh penciptaan nilai melalui praktik manajemen laba berbasis RMP. Hasilnya menunjukkan mis-informasi antara manajer dan pasar menciptakan pertumbuhan FV hanya ilusi belaka. Selanjutnya, model yang diusulkan diharapkan dapat membantu peneliti, regulator, investor dan analis dalam mengevaluasi kualitas angka akuntansi dan memprediksi relevansi nilai atas laba perusahaan.

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