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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 6, No 3 (2003): JRAI September 2003" : 7 Documents clear
An Examination of the Impact of the Fit between Strategic Uncertainty and Management Accounting Systems on Financial Performance Bambang Riyanto L.S.
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.105

Abstract

This objective of this paper is to investigate the extent to which variation in management accounting systems (MAS) attributable to strategic uncertainty was associated with performance. Management accounting system was defined to include most of its important components namely budgeting systems, scope of reporting, frequency of reporting, cost control systems and performance evaluation systems. It is hypothesized that a higher degree of fit between MAS and strategic uncertainty leads to higher performance, and a low degree of fit leads to low performance. Unlike most studies in this area, the study was conducted on a firm level, and the performance was measured financially, using return on investment.One hundred and forty nine controllers and chief financial officers from various companies in the United States participated in the study. The study reported that the effect of the fit between the total components (budgeting, cost control, performance evaluation and scope of reporting) and strategic uncertainty ROI was significant. It is consistent with the hypothesis. This finding is important given the lack of evidence about the economic performance impact of management accounting system and about the extent to which individual and total components of management accounting system interact with uncertainty to affect economic performance.
Comparing The Earnings Response Coefficients of U.S. Multinational and Domestics Firms: The Use of Geographic Segment Reporting Information Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.101

Abstract

Cheng, et al. (1994) compare earnings response coefficients of U.S. multinational and U.S. domestic firms and conclude that U.S. multinational firms show a weaker relationship between earnings and returns than U.S. domestic firms. Further Cheng, et al. argue that the weaker relationship of multinational firms is caused by information complexity experienced by multinational firms.This study uses geographic segment reporting information for providing empirical proxies for information complexity. The purpose is to test whether information complexity is a major factor in explaining the difference in the relationship between earnings and returns using linear and portfolio rank models.The empirical results support the hypotheses that proxies for information complexity are negative and statistically significant. Including the proxies for information complexity moderately increases the earnings response coefficients of the multinational firms.This study has several limitations, such as using pooling and cross-sectional regressions, ignoring firm-specific regressions [Teets and Wasley (1996)]. In addition, the study ignores country-specific factors in deriving proxies for information complexity. Future research should address these issues.
Integrasi Bursa Efek Jakarta dengan Bursa Efek di ASEAN (Setelah Penghapusan Batas Pembelian Bagi Investor Asing) Umi Murtini; Erni Ekawati
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.106

Abstract

The purpose of this study is to investigate the integration of BEJ with other ASEAN capital markets (Philippines, Malaysia, Thailand, and Singapore), after the abolishing of government regulation on September 1987 on the maximum limit of stock purchased by foreign investors in BEJ.On the contrary to the results of the previous researches using the data prior 1987, this study, implementing the stock index data from January 1998 to December 2001, shows that BEJ is integrated with other ASEAN capital market.  The use  of Johansen procedure of error correction model  indicates that IHSG, KLSE, PSE, SETI, and SSI are cointegrated and have different magnitude of adjusted EC-term.  This study concludes that  a comovement exists among ASEAN capital markets.
Pengaruh Kombinasi Keunggulan dan Keterbatasan Perusahaan terhadap Set Kesempatan Investasi (IOS) GAGARING PAGALUNG
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.102

Abstract

This paper examined the relationship between the model of growth opportunities rests on combining the firm advantages and limitations, and the investment opportunity set (IOS). In particularly, I extend and modify the work of AlNajjar and Belkaoui (2001) for Indonesian conditions. Four variables are used as firm advantages such as corporate reputation, multinationality, size and profitability, and two variables as firm limitations such as leverage and systematic risk. I find evidence that only one variable of firm advantages such as corporate reputation, and two variables of firm limitations are confirmed with the general model of growth opportunities. Nevertheless, the relationship between leverage and IOS are directly related, where this relation are not consist with the theory.
Analisis Kandungan Informasi Stock Split dan Likuiditas Saham: Studi Empiris Pada Non-synchronous Trading Indah Kurniawati
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.103

Abstract

Stock Split has been a debatable and puzzling phenomenon for financial theoritist, for there is inconsistency between the theory and practice. Theoretically, Stock Split will only increase the amount of shared stocks, without increasing the profit for investors, nor adding any economic value to the firms. While in practice, some empirical evidences show that market tends to react to the announcement of Stock Split.The objective of this research is to empirically examine about the information content of Stock Split and its influence to stock liquidity by firstly corecting the beta bias, since the trade condition in Jakarta Stock Exchange is still a non-synchronous trading. Sample consists of 61 stocks performing the Stock Split during the period of June 1994 to June 1997.The examination of information content of Stock Split made use of Single Index Model (William Sharpe, 1963) and correcting the beta bias made use of Fowler and Rorke Method (1983) with four lags and four leads (Hartono & Surianto,1999) Comparison of stock liquidity before and after performing the Stock Split made use of paired sample test.The result of this research shows that Stock Split has information content which is negatively responded statistically but significantly responded by the market around the date of Stock Split announcement. The difference between stock liquidity before and after the Stock Split is insignificant.
Pelaporan Statistik Structural Equation Modeling:Temuan dari Tiga Jurnal Bisnis Didi Achjari
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.104

Abstract

There are extensive sets of statistics in structural equation modelling, particularly the covariance-based one. Researchers, therefore, may or may not report all these statistics due to some reasons. This paper aims to investigate the way these sets of statistics are reported in business journals. Data were collected from three business journals since 1998 until June 2003 editions. As a result, sample consisted of 12 papers were obtained, which then was analysed in two phases. Firstly, they were analysed in terms of the comprehensiveness of model fit report. Secondly, the report of other important statistics was also assessed. To conclude, this study indicates these papers present statistics of the structural equation modelling in many ways. Further, the findings call for more attention toward appropriate statistical reporting in this regard.
The Impact of Accounting Methods for Transaction Gains (Losses) on the Earning Response Coefficients: The Indonesian Case Grahita Chandrarin
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.100

Abstract

The objective of this study is to investigate the impact of accounting methods for transaction gains (losses) on earning response coefficients (ERCs). This study investigates whether investors respond differently to three accounting methods of the transaction gains (losses). The first method, based on benchmark treatment of Statement of Financial Accounting Standard (Pernyataan Standar Akuntansi Keuangan) No. 10, treats transaction gains (losses) as revenue (expense). The second, based on alternative treatment of Statement of Financial Accounting Standard No. 10 (Interpretation of Financial Accounting Standard No. 4), treats gains (losses) as partially capitalized accounts. The third, based on Capital Market Supervisory Agency regulation No. VIII G10, treats them as fully-capitalized accounts.This study uses the sample of 225 firms listed in the Jakarta Stock Exchange (JSE), during 1993-1999. The hypotheses are tested by applying two empirical models. The first, cumulative abnormal returns are regressed on unexpected earnings and annual return to find ERCs variable, that is, the magnitude of coefficients of unexpected earnings. The second, earnings response coefficients are regressed on transaction gains (losses), earnings persistence, earnings growth, earnings predictability, beta risk, capital structure, firm size and industry effect. Transaction gains (losses) are measured by using absolute value of the average of total transaction gains (losses).The results of this study show that the impact of transaction gains (losses) on earnings response coefficients is statistically significant; and that investors respond indifferently on the firms recognizing different methods of transaction gains (losses). This study, hence, primarily contributes to regulations of Capital Market Supervisory Agency (No. VIII G10) and Financial Accounting Standard Committee of the Indonesian Institute of Accountant (Statement of Financial Accounting Standard No. 10 and Interpretation of Financial Accounting Standard No. 4).

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