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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 5, No 1 (2002): JRAI January 2002" : 7 Documents clear
Analisis Pengaruh Komitmen Organisasional dan Ketidakpastian Lingkungan terhadap Hubungan antara Partisipasi Anggaran dengan Senjangan Anggaran Edfan Darlis
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.71

Abstract

The issue of whether budget participation reduces slack has attracted the interest of many researchers. However, as indicated by Nouri and Parker (1996), studies examining the impact of participation on slack has not produced consistent results. Several studies found that participation reduced budget lack, while others found that participation increased budget slack.Adopting a contingency approach, this study argues that the effect of participation on budget slack is affected by other factors. In particular, this study examined the extent to which organizational commitment and environmental uncertainty moderated the relationship between participation and slack. It is hypothesized that, first participation reduces performance for individuals with high performance, and vice verse. Second, in situation of high uncertainty, participation reduces slack, but in situation of low uncertainty, participation increases slack.Base on responses of 54 managers, the results show that emotions attachment, a dimension of organizational commitment, moderated the relationship between participation and slack. 
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional pada Kebijakan Hutang Perusahaan : Sebuah Perspektif Theory Agency Wahidahwati Wahidahwati
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.67

Abstract

The purpose of this research is to test the effect of managerial ownership and institutional ownership to corporate policy in the perspective of agency theory. This research is based on the previous research by Moh’d, et al. (1998), which found that ownershipstructure influenced the debt ratio in order to minimize the agency conflict. The research is focused on manufacturing companies listed in Bursa Effek Jakarta for period 1995-1996. The method of data collection is done by using pooling method and give 61 firm year observation. The Statistical method used in this researchis multiple regression. The result of this research shows that managerial and institutional ownership have the negative and significant effect to the debt ratio. The result reflect that managerial and institutional ownership may replace in order to minimize the agency conflict.
Pengaruh Ketidaktentuan Lingkungan terhadap Penerapan Sistem Akuntansi Manajemen : Struktur Organisasi sebagai Faktor Moderasi Kirmizi Ritonga; Yuserrie Zainuddin
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.72

Abstract

This study examines the interactive effects of perceived environmental uncertainty and delegation and formalization on management accounting systems (MAS). MAS design is defined in terms of the extent to which managers use broad scope, timeliness, and aggregation in the condition of environmental uncertainty which is moderated by  delegating and formalization. The responses of 159 chief executive managers and senior managers, drawn from manufacturing companies of Indonesia, to a questionnaire survey were analysed by using a multiple regression technique. The result showed that the relationship between environmental uncertainty and information MAS aggregation were moderated by variables delegation and formalization.
Accounting Data and Bank Future Failure: A Model for Indonesia Abdul Mongid
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.68

Abstract

Bank or Depository institution failures are widely perceived to have greater adverse effects on the economy and thus are considered more important than those of other types of business firms. In part, banks failures are viewed to be more damaging than other failures because of a fear that they may spread in domino fashion throughout the banking system. Thus, the failure of an individual bank introduces the possibility of system wide failures or systemic risk. This perception is widespread. It appears to exist in almost every country at almost every point in time regardless of the existing economic or political structure. As a result, bank failures have been and continue to be a major  public policy concern in all countries and a major reason that banks are regulated more rigorously than other firms.This research investigates and presents a model of bankruptcy prediction for the Indonesian banking system using accounting data. The study evaluates to what extent balance sheet (BS) and the off- balance sheet (OBS) items, as prescribed in the CAMEL (Capital Adequacy, Assets Quality, Management, Earning and Liquidity) ratings system,  can be used as an early warning of bank failure. The study also investigates what are really the most important determinants of bank failure. This research may provide the Indonesian Banking Supervision Agency  with a new tool that may help them in developing an early warning system for predicting future possible problems in the Indonesian banking system.
Pengaruh Locus of Control terhadap Hubungan antara Ketidakpastian Lingkungan dengan Karakteristik Informasi Sistem Akuntansi Manajemen Priyono Puji Prasetyo
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.73

Abstract

This study is to identify the interactive effect of perceived environmental uncertainty and locus of control on management accounting systems design. Management accounting systems design is defined in term of perceived availability of characteristics of information.In this study it is hypothesized that as  perceived environmental uncertainty (PEU) increases, internal on the locus of control (LOC) scale will perceived information that has wider scope and more aggregated and is timely to be more usefull than do external on the locus of control scale. Data is selected using random sampling method. The units of analysis for responses of 45 managers - production, finance and marketing. Colection of data is performed using mail survey method. Multiple regression method is used to test the hypotheses.The results of this study indicate that there are empirical support to broadscope and timely information. However, there are not significant effect on aggregated information.
Set Kesempatan Investasi : Konstruksi dan Analisis Hubungannya dengan Kebijakan Pendanaan dan Dividen fitrijanti, TetTet; Hartono, Jogiyanto
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.69

Abstract

The primary objective of this research is examining correlation of three kinds of IOS proxies with realized growth after period of measuring the IOS level (t+l until t+5). The three kinds of IOS proxies are single empirical rasio (market to book value of asset or MVABVA , market to book value of equity or MVEBVE, price to earning per-price or PER, capital expenditure to book value of asset or CAPBVA and capital expenditure to market value of asset or CAPMVA), instrumental variable (VIIOS) and factor score (Skor). The results of one tailed Spearman Rank Correlation analysis show that all of IOS proxies positively correlated with realized growth of sales t+l, book value of equity t+l and book value of asset t+1. The common indeks of IOS, VIIOS and Skor, in the average have higher correlation coeffisients than single ratio IOS level of a company has to be evaluated every one year, because realized growth t+2 and so on have not been able to be predicted yet exactly using all of alternates IOS proxies.All of alternates IOS proxies from the primary hypothesis are used to examine the explanatory power of IOS in financing and dividend policy model. The results show that the growth firms have lower financing (measured by ln market debt to equity) and dividend (measured by ln dividend yields) policy than non growth firms. Contracting cost hypothesis explains the empirical relationship between IOS level, financing and dividend policy.The size of growth companies measured by lg asset higher than non growth companies. Contracting cost and secured debt hypothesis explain that, large companies have higher debt financing policy (measured by ln market debt to equity) than little companies. My opinion is there is conversely explanation between contracting cost hypothesis about association between IOS and debt financing policy, contracting cost and secured debt hypothesis about association between size of companies and debt financing policy and the consistent phenomenon that the growth companies are the large companies. But the result about dividend policy is consistent with contracting cost and pecking order hypothesis that the growth (large) companies have lower dividend policy (measured by ln dividend yields) than non growth (little) companies.
Reputasi Penjamin Emisi, Return Awal, Return 15 Hari Sesudah IPO, dan Kinerja Perusahaan Satu Tahun Sesudah IPO di BEJ NASIRWAN NASIRWAN
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.70

Abstract

The objectives of this study are threefold. First, this study empirically examines whether the underwriter reputation, auditor reputation, percentage in offering, company age, company size, offering value, and  standard deviation of returns are associated with initial returns, 15 day returns after IPO, and company performance one year after IPO. Second, this study evaluates whether the ranking of underwriters’ and auditors’ reputation by measure of Johnson-Miller (JM) is different from those by the measure of Carter-Manaster (CM) in the context of initial returns, 15 day returns after IPO, and company performance one year after IPO. Finally, this study evaluates the consistency between the findings of this study and those of previous studies.The empirical results show that underwriters’ reputation ranked by JM is positively associated with initial returns at the day of offering. This is partly consistent with hypothesis 1. However, when returns were measured for 15 days after the IPO, both JM and CM measures result in statistically significant positive association between reputation and returns. The percentage of stock offering and the value of offering also provide statistically significant negative association with returns. For returns measured one year after IPO, underwriters’ reputation ranked by CM is positively associated with one year performance. When all variables are included in the model, only reputation ranked under CM is statistically significant. The value of stock offering is also statistically significant with a negative sign. for company performance one year after IPO. From various proxies in ranking the reputation of emission guarantor in the three hypotheses above, CM measure shows the best result to control the reputation of underwriter, especially in the context of 15 day return after IPO and performance one year after IPO.

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