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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 7 Documents
 1 
Search results for , issue "Vol 3, No 1 (2000): JRAI January 2000" : 7 Documents clear
Studi Empiris Tentang Pengaruh Volume Perdagangan dan Return terhadap Bid-Ask Spread Saham Industri Rokok di Bursa Efek Jakarta Dengan Model Koreksi Kesalahan Abdul Halim; Nasuhi Hidayat
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.39

Abstract

In US Capital Market, the empirical evident showed that the effect of inventory holding cost of stock on bid-ask spread was positive.  This paper attempts to confirm the effect in Indonesian Capital Market.  The confirmation is performed by using the error correction model (ECM).  The case in cigarette industry is used in this paper.  There are three companies in this industry including PT BAT, PT H.M. Sampoerna, and PT Gudang Garam.The daily time series data for the year 1996, 1997, and 1998 are used to be analyzed.  It was found that the ECM estimation gave the evident that the transaction volume and/or return negatively effects on bid-ask spread both in term of absolute and relative in cigarette industry.  It means that the inventory holding cost of stock on bid-ask spread would be positive.  Accordingly, the finding is consistent and confirmed.
Analisis Perataan Penghasilan (Income Smoothing): Faktor-Faktor yang Mempengaruhi dan Kaitannya dengan Kinerja Saham Perusahaan Publik di Indonesia Hanna Meilani Salno; Zaki Baridwan
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.35

Abstract

This research is designed to examine the income smoothing in Indonesia. Income smoothing can be defined as a means used by management to diminish the variabiity of a stream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional) variables (Koch, 1981). Two main isues investigated in this research were factors influencing income smoothing and the linkage between income smoothing and performance (return and risk) of public companies’ stocks in Indonesia.Seventy four listed companies in Jakarta Stock Exchange (JSX) selected using (purposive) judgement sampling method were used as research sample. The sample was then clasified into smoother and non smoother using Eckel’s model (1981). Eckel’s clasification uses three kinds of income as research objects: operating income, income before tax, and income after tax (net income). The result showed that there was income smoothing practiced by companies listed in JSX.Common and special statistical tests according to the hypothesis were used in this research. Common statistic includes descriptive statistics, normality data tests (with One Sample Kolmogorov Smirnov Test) and population tests (with Mann-Whitney U Test and t Test). All kinds of common statistical tests concluded that some data was distributed normally and the rest was not, eventhough those data came from the same population.The first hypothesis examined whether size, net profit margin, industrial sectors, and winner/losser stocks influenced income smoothing. Logistic regression was used to test this hypothesis and concluded that the first hypothesis cannot be rejected. The first conclusion stated that all factors hypothesized were not influence income smoothing. The second hypothesis examined whether there was return difference between smoother and non smoother. This hypothesis was tested with Independent Sample t Test and concluded that there was no return difference between smoother and non smoother. The third hypothesis examined whether there was risk difference between smoother and non smoother. This hypothesis tested with Independent Sample t Test. The last conclusion stated that there was no risk difference between smoother and non-smoother.
Tindakan Supervisi dan Kepuasan Kerja Akuntan Pemula di Kantor Akuntan Publik Nur Indriantoro; Myrna Nurahma
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.40

Abstract

The Accounting Education Change Commission released its Issues Statement No.4 addressing concerns with the early employment experiences of professional accountants. Among other suggestions, the Commission recommended a number of actions supervisors of entry-level staff can employ to improve job satisfaction. This study reports the results of a survey of 97 entry-level accountants from 57 local, national and Big 5 accounting firms relative to their perceptions of the existence of the supervisory actions. This study finds that the three major elements of supervisory action recommended by the AECC, leadership and mentoring, working conditions, and assignments, are all correlated with reported job satisfaction. However, there are significant differences between small firms and Big 5 firms relative to both working conditions actions and job satisfaction, with accountants at smaller firms reporting higher levels of each.
Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Effek Jakarta Prihat Assih; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.36

Abstract

The investor’s attention on net income numbers without regard to the procedures used to generate them, has encourage management to carry out earnings management. Includes within earnings management is income smoothing. Income smoothing can be viewed in term of the reduction in earnings variability over a numbers of periods, or within a single period, as the movement toward unexpected level of reported earning.Objective of this study to examine the market reaction on earnings announcement due to the income smoothing. This study examine ninety nine companies which listed in Jakarta Stock  Exchange at least since 1990. Market reaction is measured as cumulative abnormal return five days surrounding the companies’ earnings announcement date.Overall, the result of this study indicate that there is significant market reaction surrounding the companies’ earnings announcement date and these market reaction significantly difference between smoother companies and non-smoother companies.This study is hopes to give contribution to the literature, that income smoothing practice can regard as a signal to better prediction of future earnings by investors and a mean to decrease market reaction on companies’ earnings anouncement.
Hubungan Kandungan Informasi Arus Kas, Komponen Arus Kas dan Laba Akuntansi dengan Harga atau Return Saham Triyono Triyono; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.37

Abstract

The Indonesian Institute of Accountants (IAI) published the Statement of Financial Accounting Standard (PSAK) No. 2, “Statement of Cash Flows” requires companies to publish the statement of cash flows beginning from January 1, 1995. The objective of the study is to examine the association of information content of total cash flows, components of cash flows, and accounting income with stock prices or stock returns. Another  objective of the study is to compare the predictive power of between of total cash flows and accounting income with their relation to stock prices or stock returns.As much as 54 manufacturing firms listed in the Jakarta Stock Exchange (BEJ) were taken as a sample using a purposive sampling method. Data from audited financial statements were taken from Indo-exchange files. The statistics method used to test hypotheses is a linear multiple regression. Two models were considered: levels and return models. The multicollinearity test shows that there is no association between independent variables in the regression models, indicating multicollinearity is a serious problem. The heteroscedasticity test shows that variances of disturbances are constant for all observation in independent variables. Therefore, heteroscedasticity is not a problem. Results from diagnostic tests suggest that regression models used in this study are unbiased.The empirical results indicate that disaggregation of total cash flows into their components as required by PSAK No.2 are significantly associated with stock prices in the levels model. This means that the accounting authority has correctly mandated the publication statement of cash flows. In contrast, the results of the study indicate that total cash flows, components of cash flows, and accounting income are not associated with stock returns in the return model.
Pengaruh Perselisihan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja sebagai Variabel Mediasi Maulana kamal; Ainun Na’im
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.38

Abstract

This paper extends previous work in the area of supervisory style as it pertains to the use of budgetary information for performance evaluation. Previous research has focused exclusively on the superior's budgetary performance evaluation style. This study focused on both superior's perceived and the subordinate's preferred budgetary performance evaluation styles. When subordinate's preferred style disagrees with the superior's perceived style, this disagreement is hypothesized to lead to the subordinate's and superior's feeling higher job-related tension and lower job satisfaction.Eighty-nine managers and staffs from a cross-section of department in Indonesia manufacturing companies paricipated in this study. The results support the hypothesized relations. This study also examines two mediating models, (1) job-related tension that nay mediate the relationship between disagreement in budgetary performance evaluation style and performance, and (2) job satisfaction that may mediate the relationship between disagreement and performance. The result indicate that only job satisfaction mediates the relationship beween disagreement in budgetary performance evaluation style and performance. Finally, a structure equation model is used to determine the overall impact of disagreement in budgetary performance evaluation style on job-related tension, job satisfaction and performance.
The Effect of Reporting of Exchange Rate Loses on the Stock Market Reaction Grahita Chandrarin; Michael G. Tearney
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.34

Abstract

In their seminal paper, Ball and Brown (1968) documented a positive statistical association between earnings surprises and stock returns around an earnings announcement. They concluded that earnings conveyed useful information to the market. However, the question of whether the exchange rate loss, as a component of earnings, affects the stock market has never been answered yet. The purpose of this paper is to examine the effect of reporting of exchange rate losses on the stock market. Empirical model is estimated using OLS and multiple regression is used to analyze the relationship between exchange rate loss and stock price.A sample of 106 companies is divided into group 1 (companies with exchange rate loss) and group 2 (companies without exchange rate loss). All of the data are derived from COMPUSTAT tape for the year 1995-1996, with Standard and Poor 500 category. The results of this study support the hypothesis that there is a correlation between reporting of exchange rate losses and stock price. Thus the stock price responds exchange rate loss reflexted in earnings.

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