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 7 Documents
 1 
Search results for , issue "Vol 3, No 2 (2000): JRAI May 2000" : 7 Documents clear
Konsistensi Praktik Sistem Pengendalian Intern dan Akuntabilitas pada Lazis Konsistensi Praktik Sistem Pengendalian Intern dan Akuntabilitas pada Lazis (Studi Kasus di Lazis X Jakarta) Iwan Triyuwono; Roekhuddin Roekhuddin
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.43

Abstract

Makalah ini bertujuan untuk menganalisa konsistensi antara praktik sistem pengendalian intern dengan pemahaman akuntabilitas manajemen sebuah Lazis di Jakarta. Dengan menggunakan pendekatan single case study dan analisa deskriptif-kualitatif ditemukan bahwa terdapat ketidak-konsistenan antara praktik sistem pengendalian intern dengan pemahaman akuntabilitas.  Ketidak-konsistenan ini disebabkan oleh lemahnya sumber daya manusia.  Namun demikian, dari penelitian ini ditemukan adanya keunikan pada pemahaman akuntabilitas.  Akuntabilitas dalam konteks penelitian ini dipahami dalam tiga tingkatan, yaitu akuntabilitas pada muzakki, munfiq, dan musaddiq, pada Dewan Penasehat, dan pada Tuhan yang meliputi aspek fisik, mental, dan spiritual.
Persepsi Akuntan terhadap Kode Etik Akuntan Sihwahjoeni Sihwahjoeni; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.44

Abstract

Penelitian ini bertujuan untuk menguji secara empiris perbedaan persepsi tujun kelompok akuntan (akuntan publik, akuntan pendidik, akuntan pendidik sekaligus akuntan publik, akuntan manajemen, akuntan pendidik sekaligus akuntan manajemen, akuntan pemerintah, dan akuntan pendidik sekaligus akuntan pemerintah) terhadap kode etik akuntan.Hasil analisis penelitian menunjukkan bahwa pada faktor kepribadian (X1) antara akuntan publik dengan akuntan manajemen, antara akuntan pendidik dengan akuntan manajemen, dan antara akuntan pendidik dengan akuntan pemerintah terdapat perbedaan persepsi yang signifikan. Pada faktor kecakapan profesional (X2) terdapat perbedaan persepsi yang signifikan antara akuntan pendidik dengan akuntan pendidik sekaligus akuntan publik. Antara akuntan pendidik dengan akuntan pendidik yang sekaligus akuntan pemerintah terdapat perbedaan persepsi yang signifikan pada faktor tanggung jawab (X3). Sedangkan pada faktor penafsiran dan penyempurnaan kode etik (X5), antara akuntan pendidik dengan akuntan manajemen, antara akuntan pendidik dengan akuntan pemerintah, antara akuntan manajemen dengan akuntan pendidik yang sekaligus akuntan pemerintah, antara akuntan pendidik yang sekaligus akuntan manajemen dengan akuntan pendidik yang sekaligus akuntan pemerintah terdapat perbedaan persepsi yang signifikan.
Konsekuensi Ekonomik dari Regulasi Akuntansi Goodwill: Pengalaman Australia Nurkholis Nurkholis
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.45

Abstract

This study focuses on revealing the economic consequences of goodwill accounting regulation in Australia.  It attempts to achieve three main purposes: (1) to reveal the relationship between bonus compensation plans and managers’ agreement/disagreement with Australian goodwill accounting standard, AASB 1013, (2) to examine the relationship between acquisition made by companies and managers’ agreement/disagreement with the accounting standard, and (3) to test whether there is a significant difference between managers’ and public accountants’ agreement/ disagreement with the standard. Data of this research were gathered through mail survey. Respondents participated include 80 accounting managers of publicly listed companies and 70 public accountants which, altogether, represent 50% response rate. The quantitative approach (independent sample t-test and ANOVA) is used to address the research questions. This study reveals that the goodwill accounting regulation in Australia has had economic consequences which have been evident by the finding that managers with bonus compensation plan showed greater disagreement (compared with managers without bonus compensation plan) in the duration of twenty years allowed to amortize goodwill. This is supported by further evidence that managers have shown significantly stronger disagreement with the goodwill standard compared to public accountants which were less likely to be affected by the goodwill accounting regulation.
Pengaruh Partisipasi terhadap Kepuasan Pemakai dalam Pengembangan Sistem Informasi dengan Kompleksitas Tugas, Kompleksitas Sistem, dan Pengaruh Pemakai sebagai Moderating Variable Nurika Restuningdiah; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.41

Abstract

The relationship between user participation and user satisfaction in the system development process still becomes the interesting problem, because there has not been consistent empirical result. In seeking to explain such equivocal results, the effect of three contingency factors- task complexity, system complexity,  and user influence— on the relationship between user participation and user satisfaction were investigated. As suggested in the literature, this research tests hypotheses that these spesific contingency factors should aid in identifying situations where user participation would have a strong relationship with satisfaction.Analysis of 102 midle managers from different organization, who become the respondents, indicated that user participation has direct relationship with user satisfaction. The contingency factors were found to play key roles on this relationship.. Task complexity and system complexity proved to be quasi moderator, so that in the  high level of task and system complexity, the relationship between user participation and user satisfaction was significantly stronger than in project where task and system complexity was low. User influence was shown to be quasi moderator on the relationship between user participation and user satisfaction.The implications of this study is relevant to system developers and to academicians seeking to explain how and why user participation is needed. The results help explain the relationship between user participation and user satisfaction by suggesting the nature of the relationship under different sets of conditions.
Perilaku Reaksi Harga Dan Volume Perdagangan Saham terhadap Pengumuman Dividen BANDI BANDI; JOGIYANTO HARTONO
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.46

Abstract

Many of researches on price and volume reaction associated with the earnings announcement have been conducted. Bamber and Cheon (1995) acknowledge that there is a positive relation between the average of magnitudes of price and of volume reaction. Nearly a quarter of the quarterly earning announcements generate price and volume reaction of different relative magnitudes. Surprisingly, there is little empirical evidence of such reaction regarding the dividend announcements. This research investigates the volume and price reactions associated with the dividend announcements.The result of this study shows a dependence between price and volume reaction. Additionally, price and trading volume is positively related.Although there is a relation between price and volume reaction around dividend announcements, the reactions are very relatively different in magnitudes. The relative magnitudes of price and volume reactions are extremely different for 32,88 percent of these sample dividend announcements, relatively similar reactions for 30,87 percent, and the remaining 36,24 percent shows relatively indeterminate reactions.
Motivasi dan Pelimpahan Wewenang sebagai Variabel Moderating dalam Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial Slamet Riyadi
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.42

Abstract

The relationship between budget participation and managerial performance has been attracting researchers’ attention. However, the result of previous studies on the relationship between budget participation and managerial performance has been inconclusive and often contradictory. One way to reconcile these conflicting results is to investigate the hypothesized relationship utilizing a contingency approach (Govindarajan, 1986a).This study empirically examined the effect of budget participation on managerial performance using a contingency approach. Two contingent variables were investigated, namely managerial motivation and delegation of authority. Mailed questionnaires were distributed to 340 managers from East Java manufacturing companies. The responses from 48 managers (14%) were analyzed by using regression analysis.The result indicated that the interaction between managerial motivation and budget participation did not direct affect managerial performance. But delegation of authority was found to have a significant effect on the relationship between budget participation and managerial performance will be high at higher levels of decentralization. In contrast, at low levels of decentralization (more centralization), the effect of budget participation on managerial performance will be low.
Penggunaan Informasi Keuangan untuk Memprediksi Keuntungan Investasi bagi Investor di Pasar Modal Parawiyati Parawiyati; ambar woro hastuti; edi subiyantoro
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.47

Abstract

The objective of this research is to test relationship of the ability financial information in predicting the benefit of equity investment that consist of earnings and cash flow. Financial information includes; changes’ earnings, account receivable, inventory, selling and administration expenses, and gross profit to sales ratio. The reason for using financial variables is based on the evidence that previous researchers used the same variables as significant indicators of the effects of changes in earnings and cash flows.This research has gotten a sample of 288 financial reports, which were published among 1998-1994 by manufacturing firms, which quoted on the Jakarta Stock Exchange. The first hypothesis is that financial information will predict the changes in earnings and cash flow for one year or more. While the second, they are provide incremental prediction ability in the presence of cash flow.The statistical results show that financial information is useful in predicting changes in earnings and cash flow. Earnings and gross profit to sales ratio were significant in predicting changes in earnings one year ahead, but not significant for predicting cash flow. The significant variables in predicting the changes in earnings and cash flow ahead were selling and administrative expenses and gross profit to sales ratio. The tests whether earnings provide incremental predictive in the presence of cash flow, the result of statistics shows that it was not significant, however cash flow is a better predictor of cash flow.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2013 2013


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 2023 Vol 26, No 1 (2023): IJAR January - April 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