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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 6 Documents
 1 
Search results for , issue "Vol 7, No 3 (2004): JRAI September 2004" : 6 Documents clear
Dampak Earnings Reporting Lags Terhadap Koefisien Respon Laba Jaswadi Jaswadi
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.123

Abstract

The objectives of the study are: (1) to analyze the mean difference of market reaction to semi-annual versus annual earnings announcement; (2) to analyze the mean difference of semi-annual versus annual ERC; and (3) to empirically investigate the impact of reporting lags on ERC. This study uses a time-series of 47-listed company on the JSX during 1992-2001. The sample was proportionally selected from 8 industries. This study uses the 10 years time-series on the equation 1 and 10 years pooled-time series on the equation 2. The t test on semi-annual versus annual abnormal return and ERC of equation 1 was used to test the hypotheses 1 and 2. Furthermore, multiple-regression analysis of equation 2 was used to test the hypotheses 3.The result of this study are as follows:(1) the investors respond indifferently of semi-annual and annual earnings announcement, but cumulatively the semi-annual abnormal return is larger relatively to the annual CAR; (2) semi-annual ERC is greater relatively to the annual ERC; (3) there is negative direction of length of reporting lags on the ERC; and (4) based on sensitivity analysis, the determinants of ERC are earnings persistence, earnings predictability, growth opportunity, leverage and industrial effect. The systematic risk and firm size was inconsistent to the previous studies. The reason is probably caused by the structural change bias during 1997-1998 period.The study extent the ERC issues and contribute to BAPEPAM, mainly to the decrees No. 17/PM/2002 that revised the decrees No. 80/PM/1996. This new decrees shorten the reporting lags of semi-annual and annual financial statement to BAPEPAM. Based on the finding that JSX’s investors respond statistically insignificant the signal of early (lately) issuance of financial statements, it (however) supports the BAPEPAM to gradually shorten the new reporting lags regulation. It is suggested to anticipate the global capital market that requires the real-time and more relevance informations.
Hubungan Manajemen Laba (Earning Management) dengan Kinerja Operasi dan Return Saham di Sekitar IPO Saiful, Saiful
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.124

Abstract

Previous researchers found some empirical evidences of earnings management surrounding initial public offering (IPO). They also found that operating performance and stock return after IPO is underperformed.  The underperformed of operating performances and stock return associated with earnings management surrounding IPO. The purpose of this research is to examine earnings management surrounding IPO, operating performances, stock return, and the association of earnings management surrounding IPO with operating performance and stock return in Indonesia.This study found that earnings management had occurred in years surrounding IPO that is in the second year before IPO, in the year IPO taking place, and in the second year after IPO. This study also found that operating performance and stock return after IPO are underperformed. The study also found the association between earnings management surrounding IPO and operating performance. The study did not find empirical evidence about association between earnings management surroundings IPO and stock return.The author concludes that managements take future earnings to increase current earnings to maximize their utilities but investors and other market participants are unable to understand earnings management surrounding IPO.  This condition may be affected by unsophisticated investors and other market participants in emerging capital market.
Pengaruh Independensi Auditor Terhadap Manajemen Laba untuk KAP Big 5 dan Non Big 5 INTEN MEUTIA
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.125

Abstract

This research examines the effect of auditor’s independence on the relationship between audit quality and earnings management. This research is different from prior research because it examines whether two auditor’s independence  measures: non audit-services and auditor’s tenure affect the relationship between audit quality and earnings management (which is measured by using absolute discretionary accruals). Audit quality is classified as prior research, that is Big sized and non-Big sized firms. A correlation analysis uses to determine the relationship between audit quality and absolute discretionary accruals. Further, auditor’s independence is used as a moderating variable to determine the effect of the relationship between the two other variables. Using  a sample  of 131 firms listed on the Jakarta Stock Exchange, in Indonesia  over the period 1998 to 2001, a significant negative relation between audit quality and absolute discretionary accruals was found.   This finding support the hypothesis and is consistent with result from prior research. Independent t-test is used to determine the effect of non audit services and auditor tenure. Both variables give significant effect on the relation between audit quality and absolute discretionary accruals.  The existence of non-audit services increases the value of absolute discretionary accruals both for Big and non-Big audit firms.  On the other hand, the long tenure decreases the value of absolute discretionary accruals both for Big and non-Big audit firms.
Analsisis Pengaruh Merger dan Akuisisi Terhadap Kinerja Perusahaan Publik di Indonesia Payamta Payamta; Doddy Setiawan
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.121

Abstract

This research aims to examine the effect of merger and acquisition on firms’ performance at Jakarta Stock Exchange. Firm performance is measured using financial ratios: current ratio, quick ratio, total assets to debt ratio, net worth to debt ratio, total assets turnover, fixed asset turnover, ROI, ROE, NPM and OPM and abnormal return around Mergers and Acquisition (M&A) announcement date. Sample of this research consists of 16 manufacturing firms from 1990-1996. We use wilcoxon sign test and manova for research analysis. The results from manova test shows that financial ratios simultaneously indifference between before and after M&A. Abnormal return after M&A announcement date significantly different from abnormal return before M&A announcement date.  Investor earned positive abnormal return at before M&A announcement and turn to negative abnormal return after M&A announcement. Partial test using wilcoxon sign test shows that total asset turnover, ROI, ROE at 1 years before and 1 years after M&A announcement, total asset turnover and fixed asset turnover at 2 years before and 1 years after M&A, total asset turnover, fixed asset turnover, ROI, ROE and NPM at 1 years before and 2 years after M&A, total asset to debt, net worth to debt, total asset turnover and fixed asset turnover at 2 years before and 2 years after M&A are significantly different. These financial ratio getting worse after M&A. These results indicated that M&A does not provide sinergy for firms and they can not achieve economic motive.
Faktor-faktor yang Mempengaruhi Kelengkapan Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Binsar H. Simanjuntak; Lusy Widiastuti
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.126

Abstract

The aim of this research is to find the factors that influence financial statement disclosure comprehensiveness. This research used 34 manufacturing companies listed at Jakarta Stock Exchange in the period of 2002. The tools analysis  used in this research are multiple-linier regression analysis and t-test.The independent variables i.e. leverage, liquidity, profitability,  the portion of stock owned by public investors and company age are predicted to influence financial statement disclosure comprehensiveness. The results of this research show that leverage variable which proxied by debt to equity ratio, profitability, the portion of stock owned by public investors are significantly and positively associated with financial statement disclosure comprehensiveness.Hopely, in the next research, other variables should be tested. This is important  because there are a lot of other variables influencing financial statement disclosure comprehensiveness, such as firm size,securities issuance in the subsequent year and firm status.
Capital Market Reaction to The Knowledge Management Initiatives; an Event Study Sony Warsono
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.122

Abstract

Firms use knowledge management (KM) strategies to acquire, transfer, and share knowledge. Using an event study approach, this paper investigates the information content of three types of KM initiatives, and examines whether the 2000 stock crash affected the information content of those KM initiatives. The findings indicate that investors react positively to KM initiatives transferring knowledge across firms, and bringing expertise from external firms, but not KM initiatives related with the KM product awards. In addition, we find that the 2000 stock crash did not affect investors’ reactions to the KM initiatives announcements although the decrease of the reactions exists.

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