cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Lilik Suyanti
Contact Email
liliksuyanti@gmail.com
Phone
+6281310608525
Journal Mail Official
liliksuyanti@gmail.com
Editorial Address
Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
Location
Kota adm. jakarta pusat,
Dki jakarta
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 22, No 2 (2019): IJAR May 2019" : 6 Documents clear
The Role of Capital Structure on The Effect of Dividend Policy and Business Risk on Firm Value (Evidence from Indonesian Manufacturing Company) Anggit Esti Irawati; Erna Fitri Komariyah
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.457 KB) | DOI: 10.33312/ijar.463

Abstract

This study examines the effect of dividend policy and business risk on firm value and capital structure. Moreover, this study analyzes the role of capital structure on that relationship simultaneously. The relationship between these variables has been a debate in the capital market literature. Using manufacturing companies listed on Indonesia Stock Exchange (IDX) for years 2012-2018, this study takes into account that the dividend policy and business risk does not directly impact to the firm value. Thus, we examine 41 companies that meet the sample criteria. The result show that dividend policy and business risk have a positive effect both on firm value and capital structure. Then, capital structure has a role to mediating the effect of dividend policy and business risk on firm value has been confirmed. 
Firm Performance, Top Management Compensation, and Risk Preference: A Story of Indonesian Firms Evy Rahman Utami; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.131 KB) | DOI: 10.33312/ijar.465

Abstract

The issue of conflict of interests between shareholders and managers is interesting and widely examined. Compensation is often used to align the interests of managers with those of shareholders. This study aims, first, to show an empirical evidence of the relationship between company's performance and the manager’s compensation. In addition, this study also examines the impact of risk preference on that relationship. The sample for this study of manufacturing companies listed in the Indonesian Stock Exchange (BEI) for the period of 2008 to 2013. Data was obtained from annual reports, financial statements, and BvD Osiris. Regression analysis was employed to test the hypotheses. The results show that compensation is related more to accounting performance than to market performance. The compensation also had an impact on the future accounting performance, but not on future market performance. However, contrary to the expectation, risk preference does not strengthen the relationship between future compensation and future performance.  After splitting the sample into three categories, the compensation can motivate managers to increase the accounting performance only for companies with better performance. 
The Effect of Information Technology Investment Governance on Information Technology Performance and Organizational Performance: a Case Study Izza Ashsifa; Syaiful Ali
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.31 KB) | DOI: 10.33312/ijar.468

Abstract

The increase in information technology (IT) investment and organizational competition are the reasons for the evaluation of investment decisions in the IT field. The evaluation that needs to be done is to set priorities for IT investments, given the limited resources and human resources. The determination of IT investment priorities must be carefully considered by managing effective IT investments to provide positive results for the organization. The purpose of this research is to investigate IT investment governance and to investigate how to determine and govern IT investment projects' priorities in improving IT performance and organizational performance at one of the largest universities in Indonesia. The method used in this research is a qualitative method. Data collection techniques in this study are interviews and document reviews, and the NVIVO application is used to analyze the data. The results of the study show that IT investment governance at the university is still in the process of development, but has been implemented quite good. This is indicated by the existence of functional structures, processes, and relational mechanisms that are following several policies and regulations applied at the university. Although it has been carried out quite well, IT investment governance cannot be said to be effective because it still has weaknesses, namely that the university still does not have a clear IT governance standard or framework.
Private Disclosure and Corporate Value Creation Yanti Puji Astutie; Anis Chariri; Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (993.542 KB) | DOI: 10.33312/ijar.439

Abstract

The major aim of this paper is to investigate the content of disclosure using crucial case study. Private disclosure has content structure and it is useful in processing value creation. By doing private disclosure, the information of intellectual capital gets perceived by market participants. Disclosure Transformation Theory (Alberti‐Alhtaybat, Hutaibat, & Al‐Htaybat, 2012)was tested through the observation and analysis of the private disclosure functions. This study also expands the view of how the narrative of the corporate value creation is structured and how the corporate knowledge becomes an important part of the dynamic response of the disclosure that changed over time. This study observes new findings regarding intellectual capital disclosure as well as disclosure content in PT. Bank Negara Indonesia Tbk (BNI). BNI has disclosed information value creationin three processes; hierarchy, horizontal, and network by organizing private disclosure media in order to respond on user information needs. This agenda uses analysts as information mediators.Other findings are that private disclosure is a source of information that createsinformation toward a market context of participants to interpret the information in a more appropriate way, the information in private disclosure has superior knowledge in the initial formulation, and incontrolling the portfolio risk of assets allocation to the analyst. Private disclosure has important implications for regulatory policies regarding insider information, corporate disclosure, and corporate governance in financial institutions.
Factors Affecting Earnings Response Confficient (ERC) in Manufacturing Companies Listed on BEI Katarina Dyah Kristanti; Luciana Spica Almilia
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.027 KB) | DOI: 10.33312/ijar.451

Abstract

This research aims to analyze which factors significantly influence Earnings Response Coefficient (ERC). Sample of this research is including manufacturing companies listed in Indonesia Stock Exchange between period 2012-2016. Sample is drawn using purposive sampling method. There are 280 samples in total that is examined to conduct the study. Multiple regression analysis is used in this research to examine the hypotheses. Independent variables used in this research are earning persistence, profitability, leverage, growth opportunity, firm size, audit quality, CSR disclosure, and conservatism. Result of this research suggests that profitability and firm size have significant and positive influence to Earning Response Coefficient. Result also shows earning persistence and growth opportunity have significant and negative influence to Earning Response Coefficient. Meanwhile leverage, audit quality, CSR disclosure, and conservatism don’t significantly influence Earning Response Coefficient. 
Does Comprehensive Income Predict Future Cashflow Better Than Net Income? Bayu Setyawan Suprayogi; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.469

Abstract

This study examines the ability of net income and comprehensive income in predicting future cash flows on publicly listed companies in Indonesia Stock Exchange. Further, this study also compares the ability of net income and comprehensive income in predicting future cash flows. Based on the sample of 1,735 firm-year observations of Indonesian listed companies for the financial years of 2011-2016, the result shows that both net income and comprehensive income have a significant relationship with future cash flows. However, we find that comprehensive income does not have a better capability than net income in predicting future cash flows.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 28, No 3 (2025): IJAR September 2025 Vol 28, No 2 (2025): IJAR May 2025 Vol 28, No 1 (2025): IJAR January 2025 Vol 27, No 3 (2024): IJAR September 2024 Vol 27, No 2 (2024): IJAR May 2024 Vol 27, No 1 (2024): IJAR January 2024 Vol 26, No 3 (2023): IJAR September 2023 Vol 26, No 2 (2023): IJAR May - August 2023 Vol 26, No 2 (2023): IJAR May 2023 Vol 26, No 1 (2023): IJAR January - April 2023 Vol 26, No 1 (2023): IJAR January 2023 Vol 25, No 3 (2022): IJAR September - December 2022 Vol 25, No 2 (2022): IJAR May - August 2022 Vol 25, No 1 (2022): IJAR January - April 2022 Vol 24, No 3 (2021): IJAR September 2021 Vol 24, No 2 (2021): IJAR May 2021 Vol 24, No 1 (2021): IJAR January 2021 Vol 23, No 3 (2020): IJAR September 2020 Vol 23, No 2 (2020): IJAR May 2020 Vol 23, No 1 (2020): IJAR January 2020 Vol 22, No 3 (2019): IJAR September 2019 Vol 22, No 2 (2019): IJAR May 2019 Vol 22, No 1 (2019): IJAR January 2019 Vol 21, No 3 (2018): IJAR September 2018 Vol 21, No 2 (2018): IJAR May 2018 Vol 21, No 1 (2018): IJAR January 2018 Vol 20, No 3 (2017): IJAR September 2017 Vol 20, No 2 (2017): IJAR May 2017 Vol 20, No 1 (2017): IJAR January 2017 Vol 19, No 3 (2016): IJAR September 2016 Vol 19, No 2 (2016): IJAR May 2016 Vol 19, No 1 (2016): IJAR January 2016 Vol 18, No 3 (2015): IJAR September 2015 Vol 18, No 2 (2015): IJAR May 2015 Vol 18, No 1 (2015): IJAR January 2015 Vol 17, No 3 (2014): IJAR September 2014 Vol 17, No 2 (2014): IJAR May 2014 Vol 17, No 1 (2014): IJAR January 2014 Vol 16, No 3 (2013): IJAR September 2013 Vol 16, No 2 (2013): IJAR May 2013 Vol 16, No 1 (2013): IJAR January 2013 Vol 15, No 3 (2012): IJAR September 2012 Vol 15, No 2 (2012): IJAR May 2012 Vol 15, No 1 (2012): IJAR January 2012 Vol 14, No 3 (2011): IJAR September 2011 Vol 14, No 2 (2011): IJAR May 2011 Vol 14, No 1 (2011): IJAR January 2011 Vol 13, No 3 (2010): IJAR September 2010 Vol 13, No 2 (2010): IJAR May 2010 Vol 13, No 1 (2010): IJAR January 2010 Vol 12, No 3 (2009): IJAR September 2009 Vol 12, No 2 (2009): JRAI May 2009 Vol 12, No 1 (2009): JRAI January 2009 Vol 11, No 3 (2008): JRAI September 2008 Vol 11, No 2 (2008): JRAI May 2008 Vol 11, No 1 (2008): JRAI January 2008 Vol 10, No 3 (2007): JRAI September 2007 Vol 10, No 2 (2007): JRAI May 2007 Vol 10, No 1 (2007): JRAI January 2007 Vol 9, No 3 (2006): IJAR September 2006 Vol 9, No 2 (2006): JRAI May 2006 Vol 9, No 1 (2006): JRAI January 2006 Vol 8, No 3 (2005): JRAI September 2005 Vol 8, No 2 (2005): JRAI May 2005 Vol 8, No 1 (2005): JRAI January 2005 Vol 7, No 3 (2004): JRAI September 2004 Vol 7, No 2 (2004): JRAI May 2004 Vol 7, No 1 (2004): JRAI Januari 2004 Vol 6, No 3 (2003): JRAI September 2003 Vol 6, No 2 (2003): JRAI May 2003 Vol 6, No 1 (2003): JRAI January 2003 Vol 5, No 3 (2002): JRAI September 2002 Vol 5, No 2 (2002): JRAI May 2002 Vol 5, No 1 (2002): JRAI January 2002 Vol 4, No 3 (2001): JRAI September 2001 Vol 4, No 2 (2001): JRAI May 2001 Vol 4, No 1 (2001): JRAI January 2001 Vol 3, No 2 (2000): JRAI May 2000 Vol 3, No 1 (2000): JRAI January 2000 Vol 2, No 2 (1999): JRAI May 1999 Vol 2, No 1 (1999): JRAI January 1999 Vol 1, No 2 (1998): JRAI May 1998 Vol 1, No 1 (1998): JRAI January 1998 More Issue