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Lilik Suyanti
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Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
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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 3 (2001): JRAI September 2001" : 6 Documents clear
Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB), Apikasinya dalam Penggunaan Software Audit oleh Auditor Juniarti Juniarti
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.66

Abstract

This research intends to reveal factors that influence the audit software usage of the auditor. The models that used to explain  audit software usage are technology acceptance model (TAM) and theory of planned behavior (TPB). This research uses auditor as a unit analysis. Statistical tool that used in this research is Structural Equation Modelling (SEM) . Data  are analyzed by using statistical software LISREL 8.30.This research prove that software characteristic is the greatly factor that determine audit software  acceptance followed by organizational characteristic factor. Moreover this research also prove that software audit acceptance act as the factor that influence audit software usage. Eventhough  it is not the only factor, there is not enough evidence to refute this hypothesis.
The Comparison of EPS Standards and Analysis of the Usefulness of Basic and Diluted EPS SOEGIHARTO SOEGIHARTO
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.62

Abstract

This paper examines whether both basic earnings per share (BEPS) and diluted earnings per share (DEPS) have the potential to provide financial statement users with information that is useful for improving their decision making. It also explores the potential for BEPS and DEPS to function as useful input information in predictive decision models or in ranking‑decision models. This research is based on a study undertaken by DeBerg and Murdoch (1994) that examines the usefulness of EPS disclosure. The methodology of this research is modeled out based on theirs to test the same objects in an Australian setting. In addition, this study examines the effects of disclosure of both variations of EPS have on the market capitalization of firms. This study utilises the disclosures of listed firms in ASX over a four-year period. The results indicate that BEPS and DEPS contain essentially the same information and that disclosing both is superfluous. Since BEPS and DEPS, as well as price‑earnings (P/E) ratios computed using BEPS and DEPS are very highly correlated, it is quite improbable these data could be utilized as separate independent variables in a predictive decision model. Furthermore, ranking firms by price per basic earnings ratio (P/BE) and price per diluted earnings ratio (P/DE) results only in insignificant reordering.
Pengaruh Variabel Akuntansi dan Data Pasar terhadap Resiko Persepsian (Perceived Risk) Saham pada Perusahaan Publik yang Terdaftar di BEJ AIDA AINUL MARDIYAH; NUR INDRIANTORO
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.63

Abstract

This study intends to identify the effects of  dividend pay out ratio, current ratio, asset size, asset growth, leverage, earnings variability, earnings covariability, and market’s beta on the perceived risk of the stocks. Data is selected using stratified random sampling. The analysis units for the eight independent variables are 72 companies registered on the Jakarta Stock Exchange from 1993-1996, and the analysis unit of the dependent variable is broker who analyzed the perceived risk. The data collection for the perceived risk (DV) is conducted by using mail survey while for the dividend pay out ratio, current ratio, asset size, asset growth, leverage, earnings variability, earnings covariability, and market’s beta (IV) are from archival. The statistic method used to test the hypotheses is MDA (Multiple Discriminant Analysis).The study results are as follows: first, perceived risk is valid as the substitute for market’s beta; second, there are no differences across industries (i.e., service, manufacturing, and trading industries);  third, four of the  eight independent variables, i.e. dividend pay out ratio, asset growth, leverage, and earnings covariability do not support hypotheses. Therefore it can be concluded that there is no effect of dividend pay out ratio, asset growth, leverage, and earnings covariability  on the perceived risk, whereas the hypotheses supporting the theory are current ratio, asset size,  earnings variability, market’s beta, and   hypotheses two.
Pengujian Pecking Order Hypothesis pada Emiten di Bursa Efek Jakarta 1994 dan 1995 Chaerul Djakman; Gina Halomoan
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.64

Abstract

Pecking Order Theory merupakan suatu model struktur pendanaan dalam Manajemen Keuangan dimana struktur pendanaan suatu perusahaan mengikuti suatu hirarki dimulai dari sumber dana termurah, dana internal hingga saham sebagai sumber terakhir.   Penelitian ini bertujuan untuk menjelaskan perilaku pendanaan perusahaan yang terdaftar dibursa efek Jakarta. Penelitian dilakukan terhadap 50 perusahaan yang terpilih dari seluruh industri.  Pengujian dilakukan dengan regressi linear, dalam konteks data Emiten di BEJ pada periode 1994-1995. Model hasil regresinya  adalah ∆Dit = 69590.5434 + 0.3386 (deficit [1]) (1994)  dan ∆Dit = 89713.7177 + 0.4341 (deficit [1]) (1995). Kedua model ini mengindikasikan adanya hubungan positif antara kebutuhan dana perusahaan yang diwakili oleh (deficit [1]) dan sumber dana jangka panjang ∆Dit  ditambah adanya beberapa bukti empiris mengarahkan pada suatu kesimpulan bahwa Perilaku pendanaan emiten di BEJ periode 1994-1995 mengikuti suatu pola hirarki yang dikenal dengan nama The Pecking Order Hypothesis.  Perilaku pendanaan yang dilakukan oleh perusahaan di Indonesia dapat dijelaskan melalui Model Pecking Order. Hasil penelitian ini adalah konsisten dengan apa yang dihasilkan oleh Shyam-Sunder and Myes (1992) dan Allen and Clissold (1995).
Pengaruh Informasi Akuntansi dan Ketidakpastian Tugas terhadap Perilaku Manajer: sebuah Eksperimen Semu Fazli Syam BZ; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.65

Abstract

The aim of this research is to predict and explain empirically the effect of accounting information and task uncertainty  on the manager behavior. The research result is expected to give a clearer explanation to the management accounting literatures, and a contribution to the management accounting practitioner in general. The research employed quasi-experimentation as the methodology and used students of MM-UGM as a proxy of the manager as research participants. The research used 120 participants, who were classified into four major different groups randomly depending on whether or not accounting information was used and the level of task uncertainty.The result shows that the uses of accounting information as a tool to assess the achievement and performance of manager in the low task uncertainty, which cause the manager tend to act positively, is not significantly proved. The insignificant result is also showed in the hypothesis that the managers tend to act negatively when the achievement and performance of manager is assessed by accounting information in the situation where the task is uncertain. The assessment of achievement and performance of the manager without using accounting information and when the uncertainty of the task is low which causes the managers to act positively is proved significantly. It means that task uncertainty influential to the manager behavior. Nevertheless, without using accounting information, manager’s achievement and performance assessment under high task uncertainty, which tends to cause managers act positively is not proved. These are consistant with the findings of Otleys (1978) which state that the usage of accounting information (budget constraint style) to assess manager’s achievement and performance will not cause manager’s disfunctional behavior.
Analisis Kerandoman Perilaku Laba (Tahunan) Perusahaan di Bursa Efek Jakarta Ibnu Qizam
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.61

Abstract

This study intends to provide initial evidence of the randomness of the time-series behaviors of annual earnings of the companies in JSX. It, specifically, aims at examining the problems about: first, whether or not the time-series behaviors of annual earnings are random (following random walk model), second, whether or not Box-Jenkins models (ARIMA) are relevant to describing the time-series behaviors of annual earnings, and third, whether or not the parameters estimated in the ARIMA models are the same as one would expect for a random walk  modelThe result of this research shows that the time-series behaviors of annual earnings are random (following random walk models) and can be relevantly and significantly modelled by Box-Jenkins models. This is indicated from the significant parameters of ARIMA models: either autoregressive, moving-average, or both of them. The parameters of those models identified, however, are just  the same as one would expect for a random walk model.

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