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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 6 Documents
 1 
Search results for , issue "Vol 4, No 2 (2001): JRAI May 2001" : 6 Documents clear
Earnings Management dalam Penawaran Saham Perdana di Bursa Efek Jakarta Tatang Ari Gumanti
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.57

Abstract

This paper examines whether issuers of initial public offerings (IPO) select accounting methods by making income-increasing discretionary accruals in the periods prior to the offering. Issuers are well motivated to increase the reported earnings given two potential reasons. First, the absence of market price information prior to the offering has made it difficult for parties involved in the new issue market, i.e., underwriter, issuers, and potential investors, to price the offering rationally. Second, this condition, coupled with the widely accepted argument that earnings performance has been the target of stock valuation for most investors in the capital market, may provide opportunity and motivation for the issuers the affect the firm’s reported earnings.Tests were conducted on 39 IPO firms that went public for the periods 1995-1997 at the Jakarta Stock Exchange. The method used to examine earnings management follows the one developed by Friedlan (1994) as has been tested in the US’ IPOs. Friedlan uses total accruals as proxy for discretionary accruals and modifies the model adjusted to account for the data limitation and specific characteristics of an IPO setting.The results show that accruals management is found in the period of two years prior to the offering. The hypotheses that the median discretionary accruals and median change of total accruals, operating earnings, and cash flow from operations are greater than zero can not be rejected. Interestingly, accruals management does not really exist in the period of one year prior to the offering. In other words, there is a weak evidence for earnings management one year prior to public offer.
Prediksi Kebangkrutan Bank wilopo wilopo
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.58

Abstract

Bank Indonesia controls Banks’ operations in Indonesia and their annual financial statements must be published. But several banks had poor performances, so that had to be liquidated.This study is designed to investigate whether published banks’ annual financial statements can be used to predict a possibility to bankruptcy by using CAMEL ratios and other indicators. Estimated samples were 7 banks that were liquidated and 87 banks that weren’t liquidated in 1997 with 1996’ annual fanatical statements data. Validated sampels were 16 banks that were liquidated and 70 banks weren’t liquidated in 1999with 1997’ annual financial statements data. This study used ANOVA and logit regression as statistic tools.The results of this study stated that the dominant factor of banks’ liquidation in 1997 was loosed loan to banks’ owner or group and the dominant factor of banks’ liquidation in 1999 was the high operation cost. By estimated and validated sampels test about bank bankruptcy prediction, the decision to close banks was stated for banks that had not to liquidate (error type 1). For these results, bank bankruptcy prediction should use not only CAMEL ratios, but also should use other variables as economic, politic or other factors.
Pengaruh Persepsi Manajer atas Informasi Akuntansi Keuangan terhadap Keberhasilan Perusahaan Kecil Kiryanto Kiryanto; Dedi Rusdi; Sutapa Sutapa
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.59

Abstract

The objective of this research is to find whether or not the internal factors such as learning process, motivation, and personality might influence againts the manager’s perception on the financial accounting information and to know whether the existing perception might influence againts the success of managing small bussines.This research is undertaken in the Small Business Environment Bugangan Semarang. The collection of data is done by providing questionaire to the collected manager’s and by interviewing  to complete the required data. The collected data will be processed by SPSS and be analyzed by regression analysis.The result of this analysis may show that learning process, motivation, and personality which become the intenal factors together have a positif influence againts the manager’s perception on financial accounting information. Furthermore, the result of this analysis may also show that the manager’s perseption on financial accounting information has a positif influence againts the success small bussines.
Perilaku Auditor dalam Situasi Konflik Audit: Peran Locus of Control, Komitmen Profesi dan Kesadaran Etis Umi Muawanah; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.55

Abstract

In general, the objective of this study  was to determine the interaction effects of personality  variables and cognitive style on the behavior of auditor in an audit conflict situation. In particular, this study examined the moderating effect of ethical awareness on relationship between locus of control as well as professional commitment and auditors’ response in an audit conflict situation i.e. auditors’ ability to resist or to accede clients’ presures. The study used data collected through mail survey from seventy five experienced auditors from a sample of CPA firms. The questionaire list  sent to each respondent was designed to provide data on four variables: locuc of control, professional commitment, ethical awareness, and auditors’ response in an audit conflict situation. The data were analysed using multiple regression technique.The analysis found that ethical awareness moderated the relationship between personality variables (i.e. locus of control and professional commitment) and auditors’ response in an audit conflict situation. These finding supported the previous research results and literature of behavioral accounting arguing that the interaction between personality variable and cognitive style affect the behavior in decision making, included ethical decision making.Result of this study implied that the explicit recognition of both personality variables (i.e. locus of control and professional commitment) and ethical awareness as cognitive style variable provides a better explanation for audit practice in an auditors’ ethical decision making. Other implications for audit practice were also considered. In addition, to understand the result and implication, constrain and limitations of this study should be carefully though about and for this reason, the study also proposes the directions for future research in the area.
The Convex Relation between Equity Value and Earnings cynthia utama; roy sembel; siddharta utama
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.60

Abstract

This paper applies the Burgstahler and Dichev (1997) equity valuation model on stocks listed in the Jakarta Stock Exchange for the period 1993-1996. The prediction of the model is that the value of equity is a convex function of both expected earnings and book value. The piece-wise regression and the quadratic regression are employed to test the prediction. The empirical evidence strongly supports the prediction of convexity: as the ratio of earnings to book value increases, the relation between equity value and earnings becomes stronger while the relation between equity value and book value becomes weaker. In the pooled regression, the quadratic regression provides better explanation on the variation of equity value than the piece-wise regression. Finally, the results are robust with respect to alternative variable/model specifications. The results support Burgstahler and Dichev’s findings in the United States and imply that equity value is a function of both expected earnings and book value.
Kinerja Keuangan, Harga Saham dan Pemecahan Saham MARWATA MARWATA
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.56

Abstract

Stock splits have long been a puzzling corporate phenomenon. A split is a cosmetics corporate event, yet it is reacted by the market. Two competing theories have emerged in the finance literature as the explanations of stock splits. According to signaling theory, managers declare stock splits to convey favorable private information about the value of the firm. According to trading range theory, stock split is a means to realign per-share prices to preferred price range, so that the price is not overpriced.This paper intents to describe the stock splits  phenomenon and to examine whether the signaling theory and the trading range theory are valid to explain stock splits phenomenon. Independent t-test to compare means is used to test whether the performance and share price of the splitting firms differ from nonsplitting firms. Forty-one listed companies in the basic and chemial industry of The Jakarta Stock Exchange (JSX) are selected as the unit of analysis. Paired t-test to compare means is used to test whether the fifty-four firms of The JSX which splitting their shares during July 1996-June 1997 period have net income increasing experiences prior to stock splitting.The results of the study indicate that the splitting firms do not differ from the nonsplitting firms in term of performance as measured by net income nor by earnings per share. This is not consistent with the signaling theory. The splitting firms differ from the nonsplitting in term of share price as measured by price to book value, but not by price to earnings. This is consistent with the trading range theory. The splitting firms have net income increasing experiences during the three years prior to stock splitting.

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