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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 2 (2005): JRAI May 2005" : 6 Documents clear
The Effect of Ownership Concentration on the Earnings Quality: Evidence from Indonesian Companies Rahmat Febrianto
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.137

Abstract

Indonesian public corporations formerly were family-owned business. Since the legal protection of property rights by the state is still low, those families secure their assets by only emitted a small portion of stocks. Considering the high ownership concentration in public corporations and Indonesian cultures, the accounting information quality released is investigated.The result shows that market reacts negatively to the earnings information released by concentrated public companies. This result conforms to the entrenchment effect and gives evidence how minority owners react to earnings information released by majority owners. This study also uses firm specific regression method for sensitivity analysis.
Analisis Faktor-faktor yang Mempengaruhi Pilihan Perusahaan Terhadap Akuntansi Konservatif Widya Widya
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.133

Abstract

The objective of this study is to investigate what factors influence firms selection of conservative accounting. The proposed hypotheses are: (1) The higher the firms ownership structure of the capital, the more likely the firms select a conservative accounting strategy, (2) The higher the frequency of the debt covenant abrogation, the more likely the firms select a less conservative accounting strategy, (3) The bigger expended political cost, the more likely the firms select a more conservative accounting strategy, and (4) Growing companies are more likely to select a more conservative accounting.The samples of the study are the manufacturing firms listed in Jakarta Stock Exchange. The data are collected using targeted sampling method. The number of the firms serving as the samples is 74 in 1995-2002.The results of the study indicate that in general Indonesian firms select conservative accounting method (76.9%). The influencing factors of the selection of the method are ownership structure, political cost and growth, while the debt covenant with the proxy of leverage is not the factor influencing the firms choice of it because the contract rarely takes place in the country.There are three conservative accounting proxies as suggested by Watts (2003), i.e. earning stock return relation measures, earnings accrual measures, and net asset measures. The study formulates assumed model based on the PSAK no. 14 (on stock), 17 (on depreciation), 19 (on amortization) and 20 (on R&D cost) to determine if the firms select conservative or optimistic accounting. Sensitivity analysis is made in the study to see the conservative proxy (Watt, 2003), which fits to the assumed model using t-test comparison coefficient across regression. Based on the results of the study, the net asset measures are the proxies that are appropriate to the assumed model proxy.
Pengujian Efisiensi Pasar Bentuk Setengah Kuat Secara Keputusan: Analisis Pengumuman Dividen Meningkat (Studi Empiris pada Bursa Efek Jakart Selama Krisis Moneter) DODDY SETIAWAN; SITTI SUBEKTI
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.138

Abstract

The purpose of this research is to examine the decisionally efficient market by analyzing the increase of dividend announcement at the Jakarta Stock Exchange during monetary crisis. The analysis involves information content, speed of market reaction and accuracy of market reaction. The test of information content is not only dividend increase but also for dividend constant and dividend decrease announcement. Samples of this research are 57 increase dividend announcements, 22 constant dividend announcement and  59 samples of decrease dividend from 1998 until 2002. We use t-test to test the hypothesis. The result shows that there are information content from dividend increase but also for dividend constant and dividend decrease announcement. The result of test speed market reaction shows that market react slowly to increase dividend announcement. There are some investors get abnormal return in continues time. The result of test accuracy market reaction shows that investors are not sophisticated toward increase dividend announcement both to increase dividend announcement of growth and non growth firms. Investors have positive reaction to increase dividend announcement of growth firms and non growth firms. Based on those results, it can be concluded that Indonesian capital market is neither yet informationally efficient market nor decisionally efficient market during monetary crisis.
Analisis Variabel-variabel Anteseden dan Konsekuensi Organizational Professional Conflict Akuntan di KAP dan Industri Jantje Eduard Lekatompessy
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.134

Abstract

The objective of this research is to examine antecedents of accountants perceived organizational-professional conflict (OPC) and its consequences. Affective, continuance, dan professional commitments are hypothesized to be antecedents of OPC, while job satisfaction, job-related tensions, and turnover intentions are the consequences of OPC.The sampling method is convenience sampling. The respondents are accountants working in public accounting firms and industry. Data were collected by mail survey and personal contact. There were 278 respondents participated in this research. Data analysis used Structural Equation Modeling.The results of this study show that affective, continuance, and professional commitments are antecedents of OPC and they have significant negative effect on OPC. OPC has significant negative effects on job satisfaction, positive on job-related tensions and turnover intentions.
Analisis Agency Cost, Struktur Kepemilikan dan Mekanisme Corporate Governance Faisal Faisal
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.135

Abstract

This paper examines the relationship between ownership structure, corporate governance and agency costs measured in terms of asset utilization and operating expense. This paper based on the previous research by Ang et al. (1999) and Singh et al. (2003). I utilize a sample of 96 firms from Jakarta Stock Exchange for periods of 1999-2001. Univariate results show that firms with  high managerial ownership are more efficient in their asset utilization than firms with low managerial ownership, but the difference is insignificant. Firms with high institutional ownership and large size of boards are significantly more efficient than low those of  institututional ownership and small size of boards. Multivariate results fail to confirm that managerial and institutional ownership  have potential  effect to agency costs (asset utilization and operating expense). However, I  find there is a positive relationship between board size and asset utilization and negative relationship to operating expense. This evidence is consistent with the notion that large boards are  effective to monitor firm performance.
Relevansi Nilai Dividend Yield dan Price Earnings Ratio dengan Moderasi Investment Opportunity Set (IOS) dalam Penilaian Harga Saham I Ketut Jati
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.136

Abstract

This study develops and tests a market valuation model whose main prediction is that equity value is a function of book value, earnings, and dividend. This function is extended by using relative level of investment opportunity set (IOS) as a moderation variable. The using of IOS level is aimed to search value relevance of dividend yield and price earnings ratio (PER) commonly used in market price valuation. As model used in this study, dividend and retained earning has reflected the use of dividend yield and PER by market participants.Samples used in this study are selected using purposive sampling from public companies of Jakarta Stock Exchange (BEJ) from 1993 to 1996. Based on model used, the results show that book value, retained earnings, and dividend have relation to stock price or they have value relevance. By adding relative level of IOS as a moderation variable in this functional relation, value relevance of dividend yield is more related to a high IOS companies. Companies in a high IOS show that dividend yield and PER have value relevance. Companies in a high IOS are more related to dividend yield than PER. These results are different from Riahi-Belkaoui and Picur (2001) research that shows companies in a low IOS tend to “dividend yield valued,” and companies in a high IOS tend to “PE valued.”

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