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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 23, No 3 (2020): IJAR September 2020" : 8 Documents clear
The Effect of Debt Policies, Profitability, Managerial Ownership Structure, and Liquidity on Dividend Policy Zainuddin Zainuddin; Okfita Andaresta Mananohas
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.483

Abstract

This study aims to determine the effect of debt policy, profitability, managerial ownership and liquidity on dividend policy on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used in this study was purposive sampling, which is the process of taking samples based on certain predetermined criteria. The number of samples in this study amounted to 60 observations. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that 1). Debt policy does not affect dividend policy; 2). Profitability has a positive effect on dividend policy; 3) Managerial ownership has no effect on dividend policy; and 4) Liquidity has no effect on dividend policy.  Keywords: Debt policy, profitability, managerial ownership, liquidity and dividend policy
Analysis of Relationship between Effectiveness of Internal Control System and Audit Opinions on Local Government Financial Statements Indra Kesuma; Irwan Taufiq Ritonga
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.497

Abstract

This study aims to analyse and to describe relationship between effectiveness of internal control system (ICS) and audit opinion of the Audit Board (the AB) of the Republic of Indonesia on Local Government Financial Statements (LGFS). In addition, this study also aims to explain the consideration of ICS effectiveness in the process of formulating audit opinion. This study uses an explanatory sequential mixed method. This study uses a different approach compared to previous research by considering materiality factors in assessing effectiveness of ICS. Sample of this study is fifty four local government in Indonesia. Analytical tools used include content analysis, correlation analysis, mean difference tests, and textual data analysis.  Content analysis is performed on fifty four ICS Audit Reports year 2017, correlation analysis utilizes Somer’s d and Kendall’s tau c, and mean difference test analysis uses Kruskal Wallis. Meanwhile, textual data analysis is carried out on the results of interviews with nine auditors from three AB representative offices in Java. Results of this study show that effectiveness of ICS has a strong and positive relationship with audit opinion on LGFS. In addition, average score of ICS effectiveness is different for each group of LGFS audit opinion. This fact shows that the AB has considered ICS effectiveness in formulating audit opinions. Results of interview show that pattern of relationship between effectiveness of ICS and audit opinion is indirect. The AB considers effectiveness of ICS in the phase of determining audit planning materiality rate and in the phase of analyzing impact of ICS findings on the fairness of LGFS. Implication of this results is that the government should revise audit regulations by removing ICS effectiveness as one of factors that must be considered in the formulation of audit opinion because ICS effectiveness  and audit opinion are not directly related.
Earning Management Actions and Conditional Revenue as Managerial Efforts to Maintain Bond Rating Andriawan Andriawan; Ignatius Roni Setyawan
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.484

Abstract

The purpose of this study is examine the analysis of factors affecting Bonds rating of non-financial companies listed on Indonesia Stock Exchange for the period 2012-2016. Sample was selected using purposive sampling method amounted to 30 companies. Data processing techniques using multiple regression analysis what helped by SPSS program. The result of this study shows that partially company’s size, company’s growth, and auditor size have significant influence on bonds rating, while the earnings management have no significant effect on bonds rating. This result supports the Heintz (2017) study that management will think twice about earnings management when rating bonds. This is based on the principle of transparency in corporate governance that the actual company's performance will better reflect the company's position as a good bond issuer. However, this study shows that company’s size, company’s growth, and auditor size have a significant effect on bonds rating respectively. This result proves once again that in determining the bond rating, the factor of firm size, growth and auditor size are very important factors in bond rating. Without having to do earnings management then if the company has good size, growth and auditors size related then it will also be good to bond ratings according to the criteria of these rating providers.
Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index Naomi Clara Situngkir; Dedik Nur Triyanto
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.486

Abstract

Misstatements and concealment of facts about the value of accounts in the financial statements indicate a fraudulent financial reporting. As a result, financial information is irrelevant and misleading. The purpose of this study was to analyze the fraud pentagon theory in detecting fraudulent financial reporting using the fraud score model of companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2014-2018. The results showed financial stability, external pressure, nature of the industry, effective monitoring, change in auditors, total accruals, change in directors, the proportion of independent commissioners, frequent numbers of CEO's picture and family firms simultaneously affect the fraudulent financial reporting. Partially, financial stability and Family firms have a positive effect, external pressure and total accruals have a negative effect, and the nature of industry, effective monitoring, change in auditors, change in director, the proportion of independent commissioners, and frequent number of CEO's picture have no effect on fraudulent financial reporting. Based on the results of the research, fraud pentagon theory can be used to minimize the occurrence of fraudulent financial reporting that may be done by the company by ensuring the fairness of a financial report and assessing the risk of fraud by taking into account all aspects, especially on asset change ratios, debt ratios, accounts receivable ratios, percentage of independent audit committees change in auditors, changes in directors.
Author Indexes Redaksi Ijar
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.544

Abstract

Author Indexes for Volume 23, No. 3 2020
The Value Relevance of Sustainability Reporting: Comparison between Malaysia and Indonesia Stock Market Nanies Putri Halimah; Alfiana Irsyanti; Lutfi Rohmah Aini
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.502

Abstract

This study aims to investigate whether information content on sustainability reporting has a significant association with listed companies share price. We also assess the difference effect of sustainability reporting adoption in the mandatory and voluntary context in developing countries, particularly in Malaysia and Indonesia for several reasons provided. The final sample was 43 firms in Indonesia and 57 firms in Malaysia. The data in this study used secondary data obtained from Thomson Reuters Datastream. To examine our hypothesis, we apply regression model. The result of this study provide evidence that information on sustainability reporting has significant association with firm’s price. This shows that sustainability reporting is relevant because it can makes a differences in users decision and is measured reliably enough to be reflected in value of equity. Other result in this study, the value relevance of sustainability reporting is stronger in Malaysian stock market rather than in Indonesian stock market.
Subject Indexes Redaksi Ijar
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.545

Abstract

Subject Indexes for Volume 23, No. 3 2020
Do hubristic managers really matter on performance? Evidence from listed firms in Nigeria Ayobolawole Adewale Ogundipe; Abiodun Rafiat Ayeni-Agbaje; Opeyemi Roselyn Akindutire
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.449

Abstract

This study examined whether or not hubristic managers affect the performance of listed firms in Nigeria for the period of 2007-2017. Based on Fixed panel estimator, our study reveals that determinants of hubristic managers such as age, tenure, ownership and political appointment are adversely affecting the performance of listed firms in the country, while business climate, size of the firm and earnings deviation are mixed indicators of listed firms’ performance in Nigeria. We propose that the regulating agencies of government in charge of listed firms should reduce the age bracket of CEOs in the country, percentage of shares owned by CEOs in the country should be reduced. Also, firms should not be allowed to make people with political connections or those who are once or presently in a political office a CEO because of its adverse effect on the performance of listed firm in the country.

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