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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 8, No 1 (2005): JRAI January 2005" : 6 Documents clear
Kebijakan Dividen Perusahaan yang Listing di Bursa Efek Jakarta (BEJ): Besaran, Strategi, dan Stabilitas Dividen AGUNG GALIH SATWIKO; NACHROWI D. NACHROWI; ADLER HAYMANS MANURUNG
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.128

Abstract

The objective of this research is to study the dividend policy in the Jakarta Stock Exchange (JSX) in lights of its magnitudes, strategy and stability. The magnitudes will be measured using simple descriptive statistic over 11 years (1992 – 2002) for each sector therein. Meanwhile a dividend payment strategy in conjunction with company’s earnings will be measured using multinomial logistic model. Finally the stability will be measured using Lintner Model (1956), utilizing panel data techniques. The result shows that over the observation periods, sector that pays dividend most out of its earnings is Consumption Goods Industry. On the other hand, sector that pays dividend less out of its earnings is Property and Real Estate. On the strategy side, the result on multinomial logistic model shows that when there is an increase in earnings, decrease in earnings, and negative earnings, most of the firms in JSX will follow the strategy of increasing, decreasing, and omitting dividends, respectively. Finally, using panel data on Lintner Model, firms in JSX generally follow unstable dividend policy, meaning that when there is a change in earnings, it will be immediately followed by a change in dividend payment. This results confirmed previous studies which conclude that firms in developing countries tend to follow an unstable dividend policy, while those in a well developed countries choose a stable dividend policy.
Pengaruh Framing pada Keputusan Akuntansi Managerial dalam Perspektif Individu-Kelompok; Pengujian Empiris atas Prospect Theory dan Fuzzy-Trace Theory Amril Arifin; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.129

Abstract

The purposes of this study are to explore framing effects in a managerial accounting decision context on individual and group’s perspective, and to test the explanatory power of prospect theory and fuzzy-trace theory, on such effects. A number of 279 students in executive class of Magister Management Gadjah Mada University participated in this experiment. The results show the existence of the framing effect bias at individual and also at group. This result also indicates the ability of fuzzy-trace theory to predict the bias as does prospect theory, but in experiment hereinafter was designed to distinguish among the explanatory abilities of two theories in an accounting context, this result indicate that the fuzzy-trace theory provides additional power to explain the framing effect. At examination of decision difference between group and individual, result shows the existence of group polarization when information presented in gain domain/positive frame, but when information presented in loss-domain/negative-frame, individual and group do not show the existence of group polarization.
Level of Growth and Accounting Profitability in Corporate Value Creation Strategy Erni Ekawati
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.130

Abstract

This research examines associations between level of growth and accounting profitability drawn from corporate value creation strategy. Results demonstrate that although the accounting profitability measures generally rise with sales growth, an optimal point exists beyond which further growth contributes to value destruction and adversely affects profitability.
Hubungan Corporate Governance dan Kinerja Perusahaan Deni Darmawati; Khomsiyah Khomsiyah; Rika Gelar Rahayu
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.131

Abstract

This study examines the relationship between corporate governance and corporate performance. This study employs a multiple regression to test the hypothesis that corporate governance and corporate performance are positively related. The rating of corporate governance perception index (CGPI) for 2001 and 2002 by the Indonesian Institute for Corporate Governance is used to measure the corporate governance implementation, and Tobin’s q as a market performance measurement (Klapper dan Love, 2002; Black, dkk. 2003) and return on equity (ROE) as operasional performance measurement (Klapper dan Love, 2002). The analysis shows that there is a no significant relationship between corporate governance index and Tobin's q but there is a significant positive relationship between corporate governance index and return on equity. It means that corporate governance implementation affect the operational performance, but market does not respond the implementation of corporate governance immediately.
Analisis Praktik Manajemen Kualitas, Strategi Bisnis dan Pelaporan Kinerja pada Perusahaan Bersertifikat ISO 9000 dan Perusahaan Non-ISO 9000 Anas Wibawa
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.127

Abstract

ISO 9000 certification is a recent phenomenon. An increasing number of organizations are obtaining ISO accreditation from the International Organization for Standardization (ISO). ISO 9000 series (Quality Management and Quality Assurance Standard) outlines the requirement to be met by producers ilustrating their competence to design, produce and deliver products and services with a consistence level of quality. Although ISO accreditation may reflect an organization’s pursuit of a quality focused, business strategy and commitment to management quality practices, ISO acreditation may merely be a response to external demand for quality certification. This reseach examines whether ISO accredited companies differ from non ISO accredited companies in quality management practices, business strategy, and quality performance measurement.Based on mail questionaire sent to a sample of ISO accredited and non ISO accredited in Indonesia manufacturing companies, the results showed a significant difference in quality management practices for small entreprizes with and without ISO certivication? However, there was no significant differences in the business strategy and quality performance measurement between ISO accredited companies and non ISO accredited companies.
Analisa Free Cash Flow dan Kepemilikan Manajerial Terhadap Kebijakan Utang pada Perusahaan Publik di Indonesia Tarjo Tarjo
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.132

Abstract

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