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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 2 (2018): IJAR May 2018" : 6 Documents clear
Female Commissioner and Earnings Quality: a Moderating Role of President Director's Ability Vita Elisa Fitriana; Slamet Sugiri
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1303.117 KB) | DOI: 10.33312/ijar.358

Abstract

Abstract: Prior studies showed that the influence of female director in the many aspects of the company has inconsistent results. Besides, previous researches only focused on the company with one-tier board governance. These two arguments become the motivation of this research to investigate the role of female director in the different background, especially in company with two-tier board governance. Also, this research examines the role of president director ability to answer the inconsistency effect of a female director. The sample-based on manufacturing companies listed on Indonesia Stock Exchange from 2011 to 2015 with a total of 707 companies. By using multiple regression analysis, the result shows that female director and president director ability are not influenctowarding earnings quality. However, significant results appeared when these two variables interacted. That means female director strengthen her role as supervisor since they considered that president director that they oversee has good ability. This result confirms the agency theory which states that principal – represented by a female director – will encourage her supervision to ensure that the management uses their ability to reach principal purposes.Abstrak:Penelitian terdahulu menunjukkan ketidakkonsistenan pengaruh direktur wanita dalam perusahaan. Selain itu, penelitian-penelitian terdahulu hanya berfokus pada perusahaan dengan tata kelola berupa one-tier board. Kedua argumen tersebut menjadi motivasi penelitian ini untuk menguji peran direktur wanita dalam latar belakang yang berbeda, khususnya perusahaan dengan tata kelola berupa two-tier board. Selanjutnya, penelitian ini menguji pengaruh kecakapan presiden direktur untuk menjelaskan ketidakkonsitenan peran direktur wanita tersebut. Sampel yang digunakan berupa perusahaan-perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia periode 2011-2015 sebanyak 707 perusahaan. Berdasarkan analisis regresi linier berganda, hasil pengujian menunjukkan bahwa direktur wanita dan kecakapan presiden direktur tidak berpengaruh terhadap kualitas laba. Namuninteraksi antara kedua variabel tersebut menunjukkan adanya hasil yang signifikan. Hal itu menunjukkan bahwa direktur wanita akan memperkuat peranannnya sebagai pengawas saat mereka mengetahui bahwa presiden direktur perusahaan memiliki kecakapan yang baik. Hasil ini mampu mengkonfirmasi teori keagenan yang menyatakan bahwa pemilik perusahaan – yang diwakili oleh direktur wanita – akan meningkatkan pengawasannya untuk memastikan bahwa manajemen menggunakan kemampuan mereka untuk mencapai tujuan pemilik.
Can Management Control Systems be applied in SME? A case study of small manufacturing in Indonesia Marko Hermawan; Jesica Triana Putri
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1083.72 KB) | DOI: 10.33312/ijar.359

Abstract

Abstract: Management control systems (MCS) consists of general measures human capital and performance management that provide an appropriate guideline to improve a company's performance and management control, and budgeting issues. In conducting the research, deep understanding in management control system theory, Chinese and Javanese values in doing business, and characteristics of small-medium family business is highly essential. The paper analyzes the extent to which MCS enables to identify performance, as well as human resource issues, in conjunction with management control in a small manufacturing company. In a particular setting such as Indonesia, other components, such as cultural context, collectivism, leadership, and ethnic group, contribute into an essential factor in MCS. An enterprise such as PT. GAA illustrates various issues as a small manufacturing business, that closely related to family business and cultural dimensions. It is believed that even a generic MCS has little implication towards its performance improvement. However, most of the literature that scrutinize Indonesian SME found that the socio-economic milieu influence more than the procedural systems designed by the theory. Abstrak: Sistem pengendalian manajemen (SPM) terdiri dari ukuran umum modal manusia dan manajemen kinerja yang memberikan pedoman yang tepat untuk meningkatkan kinerja perusahaan dan kontrol manajemen, dan masalah penganggaran. Dalam melakukan penelitian ini, pemahaman yang mendalam dalam teori sistem pengendalian manajemen, nilai-nilai Cina dan Jawa dalam melakukan bisnis, dan karakteristik usaha keluarga kecil menengah sangat penting. Paper ini menganalisis sejauh mana SPM memungkinkan untuk mengidentifikasi kinerja, serta masalah sumber daya manusia, dalam hubungannya dengan pengendalian manajemen di sebuah perusahaan manufaktur kecil. Dalam pengaturan tertentu seperti Indonesia, komponen lain, seperti konteks budaya, kolektivisme, kepemimpinan, dan kelompok etnis, berkontribusi menjadi faktor penting dalam SPM. Perusahaan seperti PT. GAA menggambarkan berbagai masalah sebagai bisnis manufaktur kecil, yang terkait erat dengan dimensi bisnis dan budaya keluarga. Dipercaya bahwa bahkan SPM generik memiliki sedikit implikasi terhadap peningkatan kinerjanya. Namun, sebagian besar literatur yang meneliti UKM
Analyzing Factors Affecting the Use of Voluntary Disclosure Information using a Modified Theory of Reasoned Action: A Study in Indonesia Gunawan Wibisono; Devie Dwi Aryani Putri
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1153.678 KB) | DOI: 10.33312/ijar.342

Abstract

Abstract: Voluntary disclosure information has been a research topic for a long time. However, very few tried to explain it from the investors' point of view. This study attempted to justify the use of voluntary disclosure information by using a modified Theory of Reasoned Action (TRA) model by adding perceived freedom of physical effort as a third behavior beliefs construct.  By using SEM and path analysis, this study found that all three behavior beliefs constructs affect behavior intention to use voluntary disclosure information. Perceived usefulness and perceived freedom of physical effort have a direct effect on behavior intention in using voluntary disclosure information while perceived ease of use is having an indirect impact to behavior intention in using voluntary disclosure information through perceived usefulness. This study has opened a path to a new view of research in voluntary disclosure topic, which is the information-seeking behavior from the investors' point of view. Further study related to this new view can be done to further extend the TRA model in particular to voluntary disclosure information settingAbstract: Pengungkapan informasi sukarela telah menjadi topik penelitian untuk waktu yang lama. Namun, sangat sedikit yang mencoba menjelaskannya dari sudut pandang investor. Penelitian ini berusaha untuk membenarkan penggunaan informasi pengungkapan sukarela dengan menggunakan model Theory Reasoned Action (TRA) yang dimodifikasi dengan menambahkan kebebasan yang dirasakan dari usaha fisik sebagai konstruk keyakinan perilaku ketiga. Dengan menggunakan SEM dan analisis jalur, penelitian ini menemukan bahwa ketiga konstruk keyakinan perilaku mempengaruhi niat perilaku untuk menggunakan informasi pengungkapan sukarela. Dirasakan kegunaan dan kebebasan yang dirasakan dari upaya fisik memiliki efek langsung terhadap niat perilaku dalam menggunakan informasi pengungkapan sukarela sementara persepsi kemudahan penggunaan memiliki dampak tidak langsung dengan niat perilaku dalam menggunakan informasi pengungkapan sukarela melalui kegunaan yang dirasakan. Studi ini telah membuka jalan untuk pandangan baru penelitian dalam topik pengungkapan sukarela, yang merupakan perilaku pencarian informasi dari sudut pandang investor. Studi lebih lanjut terkait dengan pandangan baru ini dapat dilakukan untuk lebih memperluas model TRA khususnya untuk pengaturan informasi pengungkapan sukarela.
The Implementation of COBIT 4.1 and COBIT 5-Based IT Governance Audits in the Ministry of Finance of Indonesia Nur Imroatun Sholihat
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1074.516 KB) | DOI: 10.33312/ijar.341

Abstract

Abstract: Lately, organizations including the governmental ones started to realize the crucial role of IT for their organizations. For example, in the last 3 years, The Ministry of Finance (MoF) has spent Rp1.244 billion (USD 93,57 million) for IT investment itself. Weill (2004) stated that the benefit received from the IT investment is influenced by its governance. To ensure that IT is well-governed, IT governance audit is performed. In Indonesia, Inspectorate General of MoF is the first and only internal audit organization to carry out IT governance audit to date. IT governance audit in the Ministry of Finance has also implemented the globally accepted framework, COBIT. For those reasons, IT governance audit practice in the MoF could be the acceptable benchmark for another public sector organization about the aforesaid area of audit. This research aims to get the understanding about the implementation of IT governance audits in the Ministry of Finance (MoF) and compare them with Assessor Guide: Using COBIT 5. This study is important because meanwhile IT governance audit is important, to the best of author’s knowledge, research about IT governance audit practice in Indonesia’s public sector is very limited. To achieve the research’s purpose, this research will be served as a qualitative descriptive research. The result showed that MoF’s IT governance audit practice implemented Assessor Guide: Using COBIT 5 with some adjustments were done. Despite being in the early stage, the IT governance audit which combined COBIT 4.1 and COBIT 5 assessment approaches is fair performed. Abstrak: Dewasa ini, organisasi termasuk organisasi pemerintah mulai menyadari peran penting TI untuk organisasi mereka. Misalnya, dalam 3 tahun terakhir, Kementerian Keuangan (Kemenkeu) telah menghabiskan Rp1.244 miliar (USD 93,57 juta) untuk investasi TI. Weill (2004) menyatakan bahwa manfaat yang diterima dari investasi TI dipengaruhi oleh tata kelolanya. Untuk memastikan bahwa TI dikelola dengan baik, audit tata kelola TI dilakukan. Di Indonesia, Inspektorat Jenderal Kemenkeu adalah organisasi audit internal pertama dan satu-satunya yang melakukan audit tata kelola TI hingga saat ini. Audit tata kelola TI di Kemenkeu juga telah menerapkan framework yang diterima secara global, COBIT. Untuk alasan tersebut, praktik audit tata kelola TI di Kemenkeu dapat menjadi tolok ukur bagi organisasi sektor publik lainnya tentang bidang audit tersebut.. Penelitian ini bertujuan untuk mendapatkan pemahaman tentang pelaksanaan audit tata kelola TI di Kemenkeu dan membandingkannya dengan Assessor Guide: Using COBIT 5. Studi ini penting sebab meskipun audit tata kelola TI penting, sepanjang pengetahuan penulis, penelitian tentang praktik audit tata kelola TI di sektor publik Indonesia sangat terbatas. Untuk mencapai tujuan penelitian, penelitian ini akan disajikan sebagai penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa praktik audit tata kelola TI Kemenkeu telah menerapkan Assessor Guide: Using COBIT 5 dengan beberapa penyesuaian. Meskipun berada di tahap awal, audit tata kelola TI yang menggabungkan pendekatan assessment COBIT 4.1 dan COBIT 5 telah dilakukan secara cukup baik. 
The Significance Key of Intellectual Capital To Increase Financial Performance, Firm's Growth, and Market Value Wawan Sadty Nugroho; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1137.876 KB) | DOI: 10.33312/ijar.361

Abstract

Abstract : The purpose of this study is to examine the contact between intellectual capital and financial performance, firm’s growth, and market value also on high-tech industry, low-tech industry, and telecommunication companies. Another contribution of this study is to investigate is there any intellectual capital differences between each company’s sectors. Value Added Intellectual capital (VAICTM) method by Pulic (1998, 1999, 2000, 2003) is used to verify the effect of intellectual capital on financial performance, firm's growth, and market value. By using purposive sampling method in 5 years period from 2010 to 2014, obtained 45 sample of the high-tech industry, 185 sample of low-tech industry, and 25 sample of telecommunication companies. Partial Least Square (PLS) and one-way ANOVA are used in this study to investigate the empirical causalities of each variable. The results of the analysis indicate that intellectual capital has a positive effect on financial performance. The results also revealed that there are intellectual capital differences in each company's sectors. The results extend the understanding of the role of intellectual capital in creating corporate value and building sustainable competitive advantages for companies in emerging economies, where different technological advancements may bring different implications for the valuation of intellectual capital.Abstrak:Penelitian ini bertujuan untuk menguji hubungan antara modal intelektual dan kinerja keuangan, pertumbuhan perusahaan, dan nilai pasar juga pada industri teknologi tinggi, industri berteknologi rendah, dan perusahaan telekomunikasi. Kontribusi lain dari penelitian ini adalah untuk menyelidiki apakah ada perbedaan modal intelektual antara masing-masing sektor perusahaan. Nilai Tambah Modal intelektual (VAICTM) metode oleh Pulic (1998, 1999, 2000, 2003) digunakan untuk memverifikasi pengaruh modal intelektual terhadap kinerja keuangan, pertumbuhan perusahaan, dan nilai pasar. Dengan menggunakan metode purposive sampling dalam periode 5 tahun dari 2010 hingga 2014, diperoleh 45 sampel industri teknologi tinggi, 185 sampel industri berteknologi rendah, dan 25 sampel perusahaan telekomunikasi. Partial Least Square (PLS) dan ANOVA satu arah digunakan dalam penelitian ini untuk menyelidiki penyebab empiris dari masing-masing variabel. Hasil analisis menunjukkan bahwa modal intelektual memiliki efek positif terhadap kinerja keuangan. Hasilnya juga mengungkapkan bahwa ada perbedaan modal intelektual dimasing-masing sektor perusahaan. Hasilnya memperluas pemahaman tentang peran modal intelektual dalam menciptakan nilai perusahaan dan membangun keunggulan kompetitif yang berkelanjutan bagi perusahaan di negara berkembang, di mana kemajuan teknologi yang berbeda dapat membawa implikasi yang berbeda untuk penilaian modal intelektual.
Financial Derivatives in Corporate Tax Aggressiveness Bendi Devi; Subagio Efendi
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.360

Abstract

Abstract: The purpose of this study is to investigate the utilization of derivative financial instruments in tax aggressiveness activities. The study is conducted by using the fair value of the financial assets and liabilities derived in total and divided on hedge design to identify the derivatives used for tax evasion. The results of the analysis show that cash effective tax rate (Cash ETR) is negatively associated with the fair value of hedging derivative assets. This indicates that the company reduced tax payments by delaying the realization of derivative profits designated hedging. Furthermore, Cash ETR is found to be negatively (positive) correlated with the fair value of non-hedging derivative assets (liabilities). This indicates that the company delayed the realization of the profit while accelerating the realization of the loss of non-hedging derivatives to reduce the tax paid. Then, GAAP ETR is positively correlated with the fair value of the non-hedging derivative liability, indicating that there is a reduction of tax expense through an accelerated realization of non-hedging derivative loss so that it can be said that the company does earnings management activity through minimization tax expense using derivative financial instruments. This study contributes to the Indonesian tax authorities by providing policy recommendations related to financial derivative transactions because up to the time of this research, Indonesia does not have tax rules that specifically regulate taxation on financial derivatives transactions.Abstrak: Tujuan penelitian ini adalah untuk menginvestigasi pemanfaatan instrumen keuangan derivatif dalam aktivitas agresivitas pajak. Penelitian dilakukan dengan menggunakan nilai wajar aset dan liabilitas derivatif keuangan secara total dan terbagi berdasarkan desain lindung nilai untuk mengidentifikasi derivatif yang digunakan untuk penghindaran pajak. Hasil analisis menunjukkan cash effective tax rate (Cash ETR) berasosiasi negatif signifikan dengan nilai wajar aset derivatif lindung nilai. Hal ini menunjukkan bahwa perusahaan mengurangi pembayaran pajak dengan menunda realisasi laba derivatif yang didesain lindung nilai. Selanjutnya, Cash ETR ditemukan berkorelasi negatif (positif) signifikan dengan nilai wajar aset (liabilitas) derivatif non-lindung nilai. Hal ini mengindikasikan bahwa perusahaan menunda realisasi laba sekaligus mempercepat realisasi rugi derivatif non-lindung nilai untuk mengurangi pajak yang dibayar. Kemudian, GAAP effective tax rate  (GAAP ETR) berkorelasi positif signifikan dengan nilai wajar liabilitas derivatif non-lindung nilai, mengindikasikan bahwa terjadi pengurangan beban pajak melalui percepatan realisasi rugi derivatif non-lindung nilai sehingga dapat dikatakan juga bahwa perusahaan melakukan aktivitas manajemen laba melalui minimalisasi beban pajak menggunakan instrumen keuangan derivatif. Penelitian ini berkontribusi pada otoritas pajak Indonesia dengan memberikan rekomendasi kebijakan terkait transaksi derivatif keuangan karena hingga sampai saat penelitian ini dilakukan Indonesia belum memiliki aturan pajak yang secara khusus mengatur pemajakan atas  transaksi derivatif keuangan.

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