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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 4, No 1 (2001): JRAI January 2001" : 7 Documents clear
Pengaruh Ketidakpastian Lingkungan dan Desentralisasi terhadap Karakteristik Sistem Akuntansi Manajemen Aida Ainul Mardiyah; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.48

Abstract

This study intends to identify the interactive effect of environmental uncertainty and decentralization on management accounting systems design. Management accounting systems design was defined in term of perceived availability of characteristics of information, namely, broad scope, timeliness, aggregation, and level of integration (Chenhall dan Morris, 1986). Data is selected using random sampling. The analysis units for responses of 66 ma-nagers ¾ production and marketing¾. The data collection is performed using mail survey. The statistic method used to test the hypotheses is multiple regression ¾ multiplicative model and nonmonotonic effect¾ and MANOVA. In addition, an analytical method of utilizing partial derivative to test the contingency relationship as advocated by Waterhouse dan Tiessen (1978); Schoonhoven (1978); Govindarajan (1986); Chia (1995); Fisher (1996); and Nazaruddin (1998) was also used.The study results are as follows: first, The results provide support for the hypothesis that environmental uncertainty and decentralization have an interactive effect on  information characteristics of management accounting systems. More specifically, the results showed that decentralization significantly moderates the relationship between environmental uncertainty and information characteristic management accounting systems. The greater the degree of decentralization, the stronger the effect of high environmental uncertainty on degrees  of sophisticated information characteristics; second, the normal data test and non response bias using t-test shows an insignificant result. This means that there are non response bias and the normal data; third, this is demonstrated by the multicolinearity number r< 0,8 or VIF mean 1  that shows that the multicolinearity is not dangerous, the Durbin Watson  approaches 2 and BG (The Breussh-Godfrey) r=0  which means that between one variable and the other there is no dependency relationship (independent), and and homoscedacity occur.
Pengaruh Moderasi Dinamika Lingkungan pada Sistem Kontrol Akuntansi dan Kinerja Perusahaan Muchamad Syafruddin
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.53

Abstract

Contingency theory posits a strong relationship between accounting control system and organizational performance. In the past empirical studies, there were some contextual factors that moderating those relationship. The current study postulates and tests the moderating effect of environmental dynamism on the accounting control systems and performance nexus. The study finds that estimation result supports the hypothesis that there is moderating effect of environmental dynamism on the accounting control system and firm’s performance.
Pengaruh Sistem Pengukuran Kinerja dan Sistem Penghargaan terhadap Keefektifan Penerapan Teknik Total Quality Management Studi Empiris pada Perusahaan Manufaktur di Indonesia Retno Kurnianingsih; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.49

Abstract

Studies examining the manufacturing practices using Total Quality Management (TQM) and the management accounting system designs that  interactively affected performance became an interesting area of research for many years. TQM was a technique that was frequently used by  manufacturing companies in order to improve the company’s effectiveness through performace. The management accounting system designs used in this study were performance measurement system and the reward system as the moderating variables.Data of the study was collected via mail survey to managers. This study used 47 respondens of managers from various functional departments of manufacturing companies listed in the capital market directory 1999. Data was analyzed using multiple regression model. Further analysis showed that there were positive effects of the TQM techniques as well as the performance measurement system and reward system on the managerial performance. The results of this study supported previous studies’ finding that high performance can be achieved if the TQM manufacturing practices were employed along with the moderating variables, i.e. the performance measurement system and reward system.
Studi terhadap Pengukuran Kinerja Akuntansi Perusahaan Prospektor dan Defender, dan Hubungannya dengan Harga Saham : Analisis dengan Pendekatan Life Cycle Theory Abd Hamid Habbe; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.54

Abstract

The objective of the study is to empirically examine the difference from accounting performance measures that implicated by prospector and defender strategies, and to examine the differences between market reactions to both organizational strategies. Variables that implicated by organizational strategy are income growth, sales growth, and dividend pay out. Life cycle theory is used to analyze the difference from accounting performance measures.Four variables are used to determine prospector and defender firms: the price-to- book value ratio, the ratio of employees to sales, the ratio of capital expenditure to market value of equity, and the ratio of capital expenditure to total asset. These variables are analyzed by common factor analysis. Based on the common factor analysis, 25 prospector and 25 defender firms are derived from 74 manufacturing public firms at Jakarta Stock Exchange.The empirical results show that income and sales growth of prospector firms are greater than that of defender firms (significant at 0.01 level). Dividend pay out and market reaction, however, are not significantly difference between prospector and defender firms. Multivariate test was employed to understand more the differences between prospector and defender firms in relation to the stock prices.  The results show that the magnitude of income and sales growth of prospector firms significantly affects the magnitude of abnormal return (significant at 0.05 and 0.10 level, respectively). While, at defender firms, only the magnitude of income growth significantly affects the magnitude of abnormal return. Dividend pay out does not affect the magnitude of abnormal return for both prospector and defender firms. However, the effects of the magnitude income and sales growth to the magnitude of abnormal return between prospector and defender firms are not significantly difference.
Asosiasi antara Set Kesempatan Investasi dengan Kebijakan Pendanaan Dan Dividen Perusahaan, serta Implikasinya pada Perubahan Harga Saham Imam Subekti; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.50

Abstract

The objectives of this study are to empirically examine the correlation between the investment opportunity set (IOS) values as firm growth proxy and realized firm growth, to investigate the association between  the investment opportunity set and corporate financing, and dividend policies, and to examine the difference of firms stock price classified by the investment opportunity set value. Five variables are used as firm growth indicator such as book value of plant, property, and equipment to assets ratio (PPE/BVA);  market to book of equity ratio (MVE/BVE);  price to earning ratio (P/E); market to book of assets ratio (MVA/BVA); and capital addition to book of assets ratio (CAP/BVA). These variables are analized by common factor analysis. Fourty growth firms and 40 no growth firms from 97 public firms at Jakarta Stock Exchange except banking and financing industry firms can be determined, based on common factor analysis. Spearman Rank Correlation was employed to examine the correlation between IOS values and realized growth firm.The empirical results show that the correlation between MVA/BVA, MVE/BVE, and CAP/BVA and realized growth firm are significantly positive, as expected. However, there are no the correlation between PPE/BVA and P/E ratio and realized growth firm, as not expected. Growth firms have lower financing, and  dividend policies than no growth firms. Nevertheless, classified  firms based on IOS values don’t affect changes of stock price, proxied by abnormal return. It means that investors hav not reacted yet to the signals. The multivariate test result shows that stock price is not affected by firm growth classification, return on asset, and dividend payout.
Asimetri Informasi dan Cost of Equity Capital Puput Tri Komalasari; ZAKI BARIDWAN
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.51

Abstract

This research examines the association between an information asymmetry and cost of equity capital. The conventional wisdom, it is generally assumed that a  company which has a disclosure at a greater extent will reduce the cost of equity capital.  An empirical research indicated more disclosure will reduce information asymmetri. This research tries testing if the declining of information asymmetry resulting from the extent of disclosure will bring the effects on declining of the cost of equity capital. Further, the research tries testing the differences of declining level of cost of equity capital as a result of  the declining of information asymmetry among relatively small companies and large companies.The number of  companies taken as samples in the research cover about 213 companies, listed at Jakarta Stock Exchange before 1996. The hypothetical test was conducted by implementing cross-sectional method, taking a research periode of 1996. This research adopts Bid ask spread as a basis for measurement of  information asymmetry and capital asset pricing model (CAPM) used to estimate the quantity of cost of equity capital. In order to control the size effects, analytical model in the research also utilizes the variables of  market values of equity.As expected, the research showed up the existence of a positive relationship between information asymmetry and cost of equity capital. A controlled-variable, NPSR, also brought effects on the number of cost of equity capital significantly.  This fact makes it possible to separate the hypothesis between a large company and a small one.Separately, the results of testing between small scaled - companies and large scaled-companies indicated real differences at the declining level in term of cost of equity capital. Large companies experience a greater declining cost of equity than small companies, therefore, a large company earned a greater benefit resulting from a greater disclosure, compared from  a small company. This results implied  that the companies have to improve the quality of their disclosure with the intention that the information asymmetry happening among the market players will declines and so will the cost of equity capital.
Hubungan Keahlian dengan Partisipasi dan Hubungan Partisipasi dengan Variabel lain dalam Pengembangan Sistem Informasi lindrianasari lindrianasari
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.52

Abstract

Research in end-user information system participation findings in revealing how information systems strategy can be developed with the user involvement. Some conclusions indicate that end-user participation is significantly fruitful. However, to what extent end-user participation influences the success information system is a question of this study. In this case, it is argued that there are intervening and moderating variables in explaining the relationship between “end user participation” and the “success of information system development”. This study analyzes three variables as intervening variable: task uncertainty, system acceptance, and user satisfaction. The study also analyze expertise, as a variable can be stimulated end-user participation.The conclusion of this study supports the previous research conducted by many scholars in information systems. The survey involved 109 respondents from various kind of private and public institutions reveals that the “expertise” correlates positively in stimulating end-user “participation” in the process of building and improving information system. More over, it is also revealed that if the information system developed with the user, the system will be more accepted with in turn the user will be more satisfied in dealing with their job by using the information system developed.

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