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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 7, No 2 (2004): JRAI May 2004" : 7 Documents clear
Bukti Empiris Pengaruh Spesialisasi Industri Auditor terhadap Earnings Response Coefficient Sekar Mayangsari
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.114

Abstract

This study investigates the effect of auditor industry specialization on the earnings response coefficients (ERC). Prior work (DeAngelo 1981)  has suggested that auditors offer different levels of audit quality. One component of the quality difference across auditors is industry specialization (Craswell et al. 1995 and Hogan and Jeter 1999). Teoh dan Wong (1993) argue that audit quality is positively associated with the client’s quality of earnings and the earnings response coefficient (ERC), which is the responsiveness of the stock market to information about unexpected earnings. This study uses the sample of unregulated companies during1996-2000. The results suggest that, after controlling another variables that correlates with ERC, clients of industry specialist auditor have higher ERCs than clients of non-specialist auditors. Interestingly, there is no difference response statistically significance between firms that were audited by specialist auditor and by nonspecialist auditor.
Analisis Determinasi Kinerja Reksa Dana Pendapatan Tetap di Indonesia Periode 1999-2003 (Penggunaan Model Jensen dan Model Gudikunst) Jerry Dennis P; Adler H. Manurung; Nachrowi D. Nachrowi
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.119

Abstract

The objective of this research is to evaluate Bond Mutual Fund Performance in Indonesia and determine some variables that can affect Mutual Fund Performance. Mutual Fund Performance can be measured by using Jensen Model (1968) and Gudikunst Model (1992). The information about bond selection and market timing ability can be measured by using Henriksson - Merton Model (1981). Using Philpot Model (1998), this research examine Mutual Fund attributes that can determine Mutual Fund Performance. Finally, the results show that Bond Mutual Fund have been unable to outperform the market index on a risk-adjusted return basis. The market excess return shows surprising strength relationship to the portfolio excess return.  Generally the sample of Bond Mutual Fund in this research show that portfolio manager has arbitrage opportunity to increase portfolio excess return due to wide range in yield spread, manage in large total asset size and conduct with passive strategy in their portfolio management. This underperform of Bond Mutual Fund Performance can be happened because portfolio managers do not have superiority skills in market timing and bond selection and also the differences of each Bond Mutual Fund attributes.
Ethical Judgment Manajer Terhadap Praktik Earnings Management Mahfud Sholihin; Ainun Na’im
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.115

Abstract

Earnings management is an important, but controversial, issue in the business. While the majority of previous studies on the topic view from economic perspective, this current study investigates from ethical perspective. Specifically, this current study examines the ethical judgment of managers on various dimensions of earnings management practices.This study hypothesizes that difference types, materiality, periods of effect, consistency with generally accepted accounting principles, directions, and objectives of earnings management does not have effects on managers ethical judgment. The results, based on responses from managers studying at Master of Management Program, Gadjah Mada University, show that the types,materiality, and period of effect of earnings management have effects on the ethical judgment of the managers on the practice. On the other hand,a consistency with generally accepted accounting principles, directions, and objective of earnings management does not have effect on the judgment.
Kesempatan Bertumbuh dan Manajemen Laba: Uji Hipotesis Political Cost Julianto Agung Saputro; Lilis Setiawati
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.120

Abstract

In this paper, we test political cost hypothesis in Indonesian market. Political cost hypothesis said that some firms that are more vulnerable to political cost than the others manage income downward to avoiding the attention of government and regulator. In this context we evaluate firms with high investment opportunity set (IOS). Firm with high IOS faces more political cost than firm with low IOS. So it is hypothesized that they will be lowering income to minimize the political cost, like increasing demand of labor union, government intrusion, antitrust regulator and the other. Consistent with previous study, we find that firm with high investment opportunity set manage accrual downward to counter the potential government intrusions and to reduce the political cost.
Pengaruh Luas Ungkapan Sukarela dan Asimetri Informasi Terhadap Cost of Equity Capital pada Perusahaan Publik di Indonesia Siti AsiaH Murni
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.116

Abstract

This study examines whether voluntary corporate disclosure level published in annual report and asymmetry information has an effect on cost of equity capital. The purpose of the study is to investigate whether the variances in corporate disclosure level and asymmetry information effect cost of equity capital. The sample consists of 61 companies listed on the Jakarta Stock Exchange in 1999 and 2000. The hypotheses tested was conducted by implementing pooled data method, for period of 1999- 2000. The results  support the hypotheses that voluntary corporate disclosure, information asymmetry and beta have effect on cost of equity capital.  More specifically, the results show that size significantly moderates the relationship between information asymmetry and cost of equity capital, but size does not significantly moderate the relationship between voluntary corporate disclosure level and cost of equity capital.
Pengaruh Konservatisma Laporan Keuangan Terhadap Earnings Response Coefficient DEWI, A.A.A. RATNA
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.117

Abstract

This research has a purpose to provide empirical evidence about relationship between the financial statements conservatism and discretionary accruals as well as relationship between financial statements conservatism and earnings response coefficient. The hypotheses proposed are: (1) There is a relationship (dependency) between financial statements conservatism and discretionary accruals, (2) There is a relationship (dependency) between earnings response coefficient and financial statements conservatism, especially that earnings response coefficient of the optimist financial statements is larger than earnings response coefficient of conservative financial statements.The conservatism proxy used in this research is accruals obtained from differences between net income and cash flow. The research sample totalled 61 companies which listed and traded in the Jakarta Stock Exchange, selected based on purposive sampling metod. The data used is quarterly data from 1996-2000. The statistical analysis for the first hypothesis is chi-square, and the second hypothesis is t-test.The result shows that: (1) there is a significant relationship between conservatism of financial statements with discretionary accruals (2) the earnings response coefficient of a financial statement which is optimist and persistent differs from that which is conservative and persistent, especially the earnings response coefficient of a statement which is optimist is higher compared to the earnings response coefficient of that tend to be conservative.
Pengaruh Variabel Keuangan terhadap Return Awal dan Return 15 Hari Setelah IPO serta Moderasi Besaran Perusahaan terhadap Hubungan antara Variabel Keuangan dengan Return Awal dan Return 15 Hari Setelah IPO di Bursa Efek Jakarta MISNEN ARDIANSYAH
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.118

Abstract

This research is aimed to examine the influence of financial variables in the prospectus on initial return and after 15 days return after IPO using non-financial variable as the controlling variable. Another purpose for this research is to exa­mine if the size of company plays as moderating variable on the relationship between financial variables (rate of return on total asset, financial leverage, earnings per share, offer size, profit growth, and current ratio) and initial return and that between financial variables and 15 days return after IPO.The sample for this research are 64 companies listed in Jakarta Stock Exchange from 1995-2000 as the sample for this research.  Data were collected by means of purposive sampling. The analytical methods used are those of multiple regression and absolute-different value regression.The result of the regression analysis for the influence of financial variables on initial return shows that earnings per share significantly influences initial return, whereas rate of return on total asset (ROA), financial leverage, offer size (proceed), profit growth, current ratio, and the size of company do not significantly influence initial return.The result of the regression analysis for the influence of financial variables on 15 days return after IPO shows that financial leverage and earning per-share significantly influences 15 days return after IPO. Whereas rate of return on total asset (ROA), offer size (proceed), profit growth, current ratio, and the size of company do not significantly influence 15 days return after IPO.Also shown from the result, when non-financial variables are used as controlling variables, economics condition significantly influences both initial return and 15 days return after IPO. Where as the age of company, underwriter reputation, auditor reputation and type of industry do not cause any significant influences.The research fails to prove that the size of company plays as a moderating variable on the relationship between financial variables and initial return as well as after 15 days return after IPO.

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