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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 6, No 1 (2003): JRAI January 2003" : 6 Documents clear
Analisis Hubungan Struktur Kepemilikan Manajerial, Nilai Perusahaan dan Investasi Dengan Model Persamaan Linear Simultan Eddy Suranta; Pratana Puspa Midiastuty
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.91

Abstract

The research is purported to observe the influence of managerial ownership and board size toward firm value and investment. The empirical examination is carried out in two regression model namely the ordinary least square which purpose to observe a non-monotonic relationship between the managerial ownership toward firm value and investment. The second regression model used a simultaneous equation system of the two-stage least square (2SLS) to observe if firm value and investment influenced by managerial ownership and board size.The results of empirical examination using OLS indicate that managerial ownership relationship and firm value are linear and negative and using 2SLS indicate a similar result with result of OLS regression. This result indicated that the managerial ownership constitute exogenous variable toward firm value. The next examination results in using OLS indicate managerial ownership cannot be predicting influence and using 2SLS the result is different by paramater estimation. The whole results gives evidence that managerial ownership constitute exogenous variable. The final examination result indicates that shareownership by board of director and a commissioner as exogenous variables toward firm value and investment.
Analisis Hubungan antara Gabungan Proksi Investment Opportunity Set dan Real Growth dengan menggunakan Pendekatan Confimatory Factor Analysis Julianto Agung Saputro
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.92

Abstract

This study develops and makes composite observed variables from individual investment opportunity set (IOS) proxies into one latent variable using structural equation models with a confirmatory factor analysis approach. Three composite IOS proxies are then created based on some individual IOS proxies, namely price related IOS, investment related IOS and variance related IOS. These composite IOS proxies are correlated with the real growth to prove that the model has consistency and ability to predict the real growth.A confirmatory factor analysis results in all observed variables that make latent variables for each model at t+1 to t+4 show that they have a significant measurement model fit, except the composite IOS proxy based on variance.Correlation tests for all models show that the results are consistent with those of early studies that have positive corelation with real growth. Composite IOS proxy based on variance has strong positive dan significant correlation with real growth at t+1 and t+2. Composite IOS proxy based on price and investment have positive and significant correlation at t+1 to t+4.
Pengaruh Keahlian Audit dan Independensi terhadap Pendapat Audit: Sebuah Kuasieksperimen Sekar Mayangsari
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.88

Abstract

Auditor’s opinion is the service product of public accounting firms. Auditor opinion forms the quality assurance of financial statements issued by a corporation. This opinion is based on the auditor’s belief toward the evidence collected. It means that auditor opinion is the auditor’s inference on the evidence collected.  This inference is often incorrect.An opinion on audited financial statement is based on the assumption that the company will be viable during a reasonable period of time (one year, SPAP 341). This going concern concept is the main assumption in publishing a financial statement. Auditors have often made mistakes in predicting a company’s going-concern. Erroneous opinions  occurred not only in Indonesia. Taffler and Citroen (1988) showed that among USA and British companies that failed, only 20 per cent that receive qualified opinion.Actually, the mistakes may simply occur due to fraudulence. But should the frauds were considered nonexistent, the question is, “Why is it happen?” This study tried to answer that question. The results showed that some of these mistakes were due to auditing competence and independence factors (Barnes and Huan 1993; Lee, Tom, and Stone  1995).In addition to auditing skills and independence factors, the decision over the going-concern of a company was a type of decision that needed a testing of a long-term memory (Birenberg and Shields 1984; Libby  1989). A bias may occur because of the error in recalling  other related types of information. This bias will cause the error in drawing a conclusion (Libby 1989). Choo and Trotman (1991) argued that the experienced auditors had more tendencies to recall atypical than typical information.This study was performed using quasi-experiment. The experiment was performed in two stages. In the first stage, an instrument classifying the expert and non-expert and the independent and non-independent was developed.  The instrument was used to manipulate the subjects as the experts and non-experts as well as independent and non-independent. The experimental group was assigned to predict continuity a company in one year later. In the second step, the experiment was per formed to test whether there were treatment differences (expert and non-expert) with respect to the typical and atypical information.The analysis used in the experiment was ANOVA. The results showed that the  opinion on the company going concern of the expert and the independent auditor was statistically different from that of the other experimental group. This finding supported the first hypothesis. Further testing on the impact of expert and nonexpert on the quantity of information use was also determined by the information typed. This was demonstrated by the interaction between the expertise and the type of information. The study results  confirmed Choo and Trotman’s study (1991) that the expert auditors gave more attention to atypical information.
Pemahaman Makna Cost oleh Dosen Akuntansi Sri Suryaningsum
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.93

Abstract

The proper understanding of the cost meaning by accounting lecturers has been caught according to the facts empirically. This research has been focused on the variation of the meaning of cost understanding and factors that may influence them, declared in seventh (7) hypothesis that examined using ANOVA and three (3) additional analysis that examined using ANOVA on one of them, the others are in tabulation and Kruskall Wallis. ANOVA is used for independent variables that predicted able to influence the understanding of the meaning of cost, including:  the place that some one works, the university, the experience of teaching, the educational level, TOEFL, the year of graduation, the concentration of wish, and an additional declaration, that is an attention in language. The tabulation calculates respondent’s opinion with reference to the cost term, whereas Kruskall Wallis- a kind of examination that examines recognizes the resources of understanding of the meaning of cost.The respondent’s understanding of the meaning of cost is different evidently. They are 12 respondents (13.86%) haven’t recognized the meaning of cost, 62 respondents (68.13%) have been doubtful, and only 17 respondents (18.68%) that recognized the meaning of cost properly from 91 respondents. This evidence showed that there was a difference in the recognizing of the meaning of cost in accounting lecturers population.The results are: 5 hypothesis can’t be refused and 3 hypothesis have been refused successfully, included additional declaration, that is an attention in language. The hypothesis that can’t be refused is the place of work (hypothesis 1), the university (hypothesis 2), the experience of teaching (hypothesis 3), the year of graduation (hypothesis 6), the concentration of wish (hypothesis 7). The hypothesis that have been refused successfully are: the educational level (hypothesis 4), TOEFL (hypothesis 5), additional declaration, that is an attention in language.Hopefully that the workers in accounting area can use language properly. Professional organization must be careful to make standardization in the term of absorption and comparison of words in order not to be false in recognizing or understanding the meaning of that words, so the truth grammar must become an attention of IAI seriously. Analysis for the absorption and comparison of cost term indicates that there is a development of language in term of time, that there is a dynamic reality in language, so Kamus Besar Bahasa Indonesia should place cost as a word in Indonesian language.
Pengaruh Customization dan Interdependensi terhadap Karakteristik Informasi Sistem Akuntansi manajemen Broad Scope dan Aggregation Fivi Anggraini
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.89

Abstract

This study examined  empirically whether the relation between customization and charateristic of management accounting systems specially broad scope and aggregation information is a direct one or whether the relation operates via interdependence. The purpose of this study is to reexamined the result of Bouwens (1998), Bouwens and Abernethy, (2000) study reveal there is no strong support for characteristic of broad scope management accounting systems and aggregation information for uncertainty in managerial decision making. This is different from earlier studies of Mia & Chenhall (1994), Abernethy & Guthrie (1994), Chong (1998). A theoretical framework is developed to study the effect of customization on the use charateristic of management accounting systems. This theory suggests that customization has a direct effect on the use charateristic of management accounting systems, but also that customization augments interdependence between departements which in turn effects charateristic of management accounting systems use. It is argued that the information required for decision making by managers in firms pursuing customization differs significantly from the requirements of managers in firms which produce primarily standardized products. Information requirements change not only in direct response to the pursuit of customization but also due to the increasing  interdependence which occur between functional departements.Path analysis is used to test the model. This study reveals that customization not increases interdependence in functionally differentiated structures. Partial support is found for a direct relationship between customization and characteristic of management accounting systems broad scope use. The result of this study can confirmation study Bouwens (1998), Bouwens dan Abernethy (2000) but there is no support to aggregation information. The other support is also found for a direct relationship between interdependence and management accounting systems aggregation information  and  there is no support for broad scope information. Data analysis revelas support for relation direct customization in charateristic of management accounting systems of broad scope information but it is not to aggregation information. Indirect customization not influences characteristic manage ment accounting systems broad scope and aggregation information use via interdependence. The study of 126 production dan sales managers further revealed difference in management accounting systems use of customization and interdepedence.
Pengaruh Pemilihan Metode Akuntansi terhadap Tingkat Underpricing Saham Perdana Syaiful Ali; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.90

Abstract

This paper studies the different effects of accounting method choices used by companies before initial public offerings to the underpricing during 1994-1999.  From the perspective of litigation theory avoidance, Neill, et al. (1995) found that IPO companies using income increasing accounting methods (liberal) have greater underpricing rate compared to the companies using income decreasing accounting methods (conservative). The result indicated that underwriter and issuers attempted to reduce their risks exposure.We examined 129 IPO companies listed in Jakarta Stock Exchange during 1994-1999 and the result showed that there is significant effects of accounting method for fixed assets depreciation variable and ownerships signal over the underpricing. It is consistent with Neill, et. al (1995) research that indicated income increasing accounting method choices for fixed assets depreciation (liberal) positively related with underpricing. However, the research failed to prove the effect of accounting method for inventory valuation that probably due to the insignificant of financial effects of average inventory valuation accounting method.

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