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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 9, No 2 (2006): JRAI May 2006" : 6 Documents clear
Tiga Angka Laba Akuntansi: Mana yang Lebih Bermakna Bagi Investor? Rahmat Febrianto; Erna Widiastuty
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.156

Abstract

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Transparency and Corporate Governance: Analysis of Factors Affecting Transparency and Its Effect on Market Valur of The Firm DWI NOVI KUSUMAWATI; BAMBANG RIYANTO LS
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.152

Abstract

This research has 2 models. The first model aims to investigate factors affecting the level of Good Corporate Governance (GCG) transparency in annual reports. Factors being predicted are firm’s specific characteristics and commissionaire characteristics. The second model aims to test empirically whether investors value that GCG transparency, which is reflected in the market value of firms. Moreover, the last model also investigates whether investors also consider other corporate governance variables, such as board characteristics.GCG transparency level is measured using 161 items recommended by GCG Codes, which are developed by KNKCG (2001). The statistical method being used is multiple regression analysis. The result shows that firm’s specific characteristics and commissionaire characteristics could affect the GCG transparency level, except for industry and cross-directorships variables. The GCG transparency level is also responded by the market, together with board characteristics, one of the other corporate governance variables.
The Role of Procedural Fairness on The Relationship Berween Multiple Measures-Based Performance Evaluation and Job-Related Tension Mahfud Solihin
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.157

Abstract

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Relevansi Nilai Informasi Akuntansi dengan Pendekatan Terintegrasi: Hubungan Nonlinier Katarina Dyah Kristanti; Luciana Spica Almilia
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.153

Abstract

The purposes of this research are to know: (1) is there any nonlinearity relationship between earnings and stock return, (2) is there any nonlinearity relationship between cash flow and stock return that is moderated with earnings/price ratio, (3) is there any nonlinearity relationship between accrual and stock return. The result of this research can used as judgment for the practise in decision making with information earnings, cash flow and accrual and what is primary to be expected. This research uses 41 manufacturing firms that listed in Jakarta Stock Exchanges, which are selected by using purposive random sampling. Those selected firms announced their financial statement during 1998 until 2002. Assumption classics test is done, there are normality test with Jarque-Bera (JB) Test of Normality, linierity test with scatterplot, heteroscedasticity test with White Heteroskedasticity test, autocorrelation test with Durbin-Watson test. The hypothesis is tested by NLS (Non Linier Least Square) model regression. Value relevance earnings (unexpected) begin lost their value relevance but to earnings level, there are significant examination year. Value relevance component cash flow are consistent with Hodgson and Clarke (1998) research that give the greater explanatory power. Accrual is significant at two days before publication financial statement.
Hubungan Antara Imbalan Moneter dan Kinerja Individual dengan Level Pekerjaan Karyawan dan Strategi Organisasi Sebagai Variabel Pemoderasi LISIA APRIANI
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.154

Abstract

The relationship between reward and performance has been the subject of much discussion in reward research. Because of prior studies didn’t give conclusive results, so it is important to examine level of employee’s position and organizational strategy in the relationships between monetary reward and individual performance.This study examines the effect of monetary reward on individual performance by examining level of employee’s position and organizational strategy as moderating variables. Mailed questionnaires were distributed to 305 employees in big companies in Indonesia. The response rate  of this research is 27,87%. Four categories of research variables are discussed and analyzed: monetary reward, level of employee’s position in organization, total  quality management based strategy, and individual performance.The results indicated that statistically, the total quality management based strategy plays direct role in the relationships between monetary reward and individual performance. In other word the greater monetary reward, spurred by increasing total quality management based strategy leads to direct influence on individual performance.
Pengaruh Manajemen Laba Terhadap Biaya Modal Ekuitas (Studi pada Perusahaan Publik Sektor Manufaktur) WIWIK UTAMI
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.155

Abstract

The objectives of the research is to find out empirical evidence of the influence of earnings management on cost of equity capital.The population of this study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. There were 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering annual financial report during 2001–2002. Earnings management were measured by ratio of working capital accruals with sales, and cost of equity capital was estimated by Ohlson model. The research hypotheses were tested using multi regression with beta risk and size as control variables.The results of this research show that (1) earnings management had positive significant influence on cost of equity capital, and (2) sensitivity analysis of earnings management proxy show that ratio of working capital accruals with sales is the best proxy compared with Healy model, modified Jones model and Jones Model.

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