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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 485 Documents
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Perbandingan Keakuratan Model Arus Kas Metoda Langsung dan Tidak Langsung dalam Memprediksi Arus Kas dan Deviden Masa Depan Handri Thiono
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.173

Abstract

The objective of the study was to examine the ability of direct and indirect method information in predicting future cash flow and dividend. This study evaluated FASB's statements in SFAS 95 and IAI's statements in PSAK No. 2, that the direct method provided more useful information in predicting future cash flow than indirect method. Panel data regression models were developed. The study evaluated two cash flow and dividend prediction models, that employed cash inflows from operating activities, cash outflows for operating activities, net income, and accrual. The sample of this study was manufacturing companies listed in Jakarta Stock Exchange within the period of 1999-2004. The data was collected using purposive sampling method. The amount of the sample was 35 companies for cash flow prediction models, and 25 companies for dividend prediction models.The results of this study showed that a combination of cash inflows and cash outflows outperform net income and accrual in predicting future cash flow. However, the evidence showed that direct method model did not outperform indirect method model in predicting future dividend. The empirical results supported the FASB's statements, that direct method provided useful information in predicting future cash flow than indirect method.
The Interaction of Information and Measurement Perspective in Decision Usefulness Approach of Accounting Information PINASTI, MARGANI
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.253

Abstract

This research examines the moderating effect of scope of disclosure on the correlation between earnings quality and earnings value relevance, and testing the moderating effect of earnings quality on the correlation between scope of disclosure and disclosure information content. This testing was done in order to analyze interaction between an information perspective and a measurement perspective. The interaction of these two perspectives is important, because two aspects of them, namely accounting number quality and largely disclosing information, cannot be ignored. Information perspective needs to consider the accounting number quality, and measurement perspectives needs to consider the size of disclosure. In this research, propositions about interaction of these two perspectives were developed and tested empirically. The results support measurement perspective and information perspective, and also support the proposition of interaction of these two perspectives. Result of empirical testing show a moderating effect of scope of disclosure on the correlation between earnings quality and earnings value relevance. The larger the disclosure, the weaker the correlation between earnings quality and earnings value relevance. This effect shows a role of scope of disclosure in measurement perspective as a source of alternative information for financial report users. The findings also indicate the presence of a moderating effect of earnings quality on the correlation between the scope of disclosure and disclosure information content. The higher the earnings quality, the weaker the correlation between the scope of disclosure and information content. This effect shows the role of earnings quality in information perspective; good quality of earnings can absorb information, so that it will decrease information overload in excessive disclosure.
Analysis of Accruals Quality on the Cost of Capital - A Case Study on Manufacturing Companies in Indonesia Emy Rosiana Swandewi Candra; Erni Ekawati
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1005.284 KB) | DOI: 10.33312/ijar.396

Abstract

Abstract: This study analyzes the effect of accruals quality on the cost of capital. Cost of capital consists of the cost of debt and cost of equity. Accrual quality is influenced by several factors which are divided into two groups: non-discretionary accruals (innate) and discretionary accruals. The sample used in this study is manufacturing companies listed in Indonesia Stock Exchange from the period of 2002 to 2013. Ordinary least square linear regressions are employed to analyze the data. The results showed that the quality of accruals negatively affects the cost of capital. However, the cost of capital of manufacturing companies in Indonesia is not affected by the innate accruals quality but only affected by the quality of discretionary accruals. The study suspects that investors may not be known to the practice of earnings management that affects accrual quality in reported earnings. Abstrak: Penelitian ini menganalisis pengaruh kualitas akrual pada biaya modal. Biaya modal terdiri dari biaya utang dan biaya ekuitas. Kualitas akrual dipengaruhi oleh beberapa faktor yang dibagi menjadi dua kelompok: non-discretionary accruals (bawaan) dan akrual diskresioner. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari periode 2002 hingga 2013. Regresi linier terkecil biasa digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa kualitas akrual berpengaruh negatif terhadap biaya modal. Namun, biaya modal perusahaan manufaktur di Indonesia tidak dipengaruhi oleh kualitas akrual bawaan, tetapi hanya dipengaruhi oleh kualitas akrual diskresioner. Studi ini mencurigai bahwa investor mungkin tidak memiliki pengetahuan tentang praktik manajemen laba yang mempengaruhi kualitas akrual dalam laba yang dilaporkan. 
Analisis Hubungan antara Gabungan Proksi Investment Opportunity Set dan Real Growth dengan menggunakan Pendekatan Confimatory Factor Analysis Julianto Agung Saputro
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.92

Abstract

This study develops and makes composite observed variables from individual investment opportunity set (IOS) proxies into one latent variable using structural equation models with a confirmatory factor analysis approach. Three composite IOS proxies are then created based on some individual IOS proxies, namely price related IOS, investment related IOS and variance related IOS. These composite IOS proxies are correlated with the real growth to prove that the model has consistency and ability to predict the real growth.A confirmatory factor analysis results in all observed variables that make latent variables for each model at t+1 to t+4 show that they have a significant measurement model fit, except the composite IOS proxy based on variance.Correlation tests for all models show that the results are consistent with those of early studies that have positive corelation with real growth. Composite IOS proxy based on variance has strong positive dan significant correlation with real growth at t+1 and t+2. Composite IOS proxy based on price and investment have positive and significant correlation at t+1 to t+4.
Pengaruh Karakteristik Tugas terhadap Keefektifan Bentuk Pengendalian Akuntansi, Perilaku dan Personal dalam Peningkatan Kinerja Manajer Riset dan Pengembangan Faisal Faisal; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.76

Abstract

The distinctive feature of R & D task, such as lack of routines, may potentially influence the effectiveness forms of control. Perrow’s model of technology and structure (1970) is drawn to explore the influence of task characteristics. This study tests the influence of task characteristics (number of exceptions & task analyzability) on the effectiveness of accounting, behavior and personnel forms of control to managerial performance in research and development setting. Respondents   participating in the study are managers and sub managers in research and development divisions. The study uses survey method. Of the 388 questionares sent, 86 were returned and 57 were used in analysis. The method used in analysis is multiple regression. The result shows that accounting control contributes to organization effectiveness, particularly where task characteristics are low number of exceptions and low task analyzability. By contrast, behavior and personnel controls do not appear compatible where task characteristics are low number of exceptions and low task analyzability. In addition, the result suggests that task characteristics prove to have significant influence on suitability of the control. The result fails to confirm prior study which stated that accounting control was not suitable in research and development setting.
Family Voting Rights, Board Characteristics, and Shareholder Value: Evidence from Indonesia Saiful, Saiful
The Indonesian Journal of Accounting Research Vol 14, No 2 (2011): IJAR May 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.237

Abstract

This study examines the relationship between board of director characteristics and shareholder value. This study also investigates the moderating role of family voting rights on the relationship between proportion of independent members on board and shareholder value. Based on 88 samples of Indonesian listed companies for the period 2002 to 2005 (352 observations) and using random effect panel data analysis, the results showed that the proportion of independent members on board is positively and significantly associated with shareholder value. It means that the role of an independent board director in advising and monitoring management to act in the best interest of shareholders is effective whether in a developed or in developing market including Indonesia. Further, this study also found that a lower proportion of family voting rights leads to the strengthening of the positive relationship between independent board and shareholder value.
The Influence of Fiscal Policy of Local Government Towards the Level Of Community Welfare: Exhibition Of Caresidenan Surakarta And DIY Ahmad Amin; Intan Amandita
The Indonesian Journal of Accounting Research Vol 18, No 2 (2015): IJAR May 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (982.569 KB) | DOI: 10.33312/ijar.379

Abstract

Abstract: This study aimed to examine the effect of local government fiscal policy on the public welfare in districts surrounding Surakarta and Yogyakarta. Operationalization of fiscal policy conducted using a measure of a degree of autonomy, revenue effectiveness, government activity, revenue growth, and efficiency, while public welfare was measured using the Human Development Index (HDI). The examination was done using multiple linear regression analysis. The results show that, together, a degree of autonomy, revenue effectiveness, government activity, revenue growth, and efficiency influence the achievement of HDI. However, measured individually, the only degree of autonomy and efficiency influence the achievement of HDI. Thus, it can be concluded that the government's fiscal policy affects the level of welfare. Further research should measure the difference between the achievements of the public welfare and variables affecting the health of District / Town surrounding of Surakarta and in the Province of DIYAbstrak: Penelitian ini bertujuan untuk menguji pengaruh kebijakan fiskal pemerintah daerah terhadap kesejahteraan masyarakat di kabupaten sekitar Surakarta dan Yogyakarta. Operasionalisasi kebijakan fiskal dilakukan dengan menggunakan ukuran tingkat otonomi, efektivitas pendapatan, aktivitas pemerintah, pertumbuhan pendapatan, dan efisiensi, sementara kesejahteraan masyarakat diukur dengan menggunakan Indeks Pembangunan Manusia (IPM). Pemeriksaan dilakukan menggunakan analisis regresi linier berganda. Hasilnya menunjukkan bahwa, bersama-sama, tingkat otonomi, efektivitas pendapatan, aktivitas pemerintah, pertumbuhan pendapatan, dan efisiensi mempengaruhi pencapaian IPM. Namun, diukur secara individual, hanya tingkat otonomi dan efisiensi yang mempengaruhi pencapaian IPM. Dengan demikian, dapat disimpulkan bahwa kebijakan fiskal pemerintah mempengaruhi tingkat kesejahteraan. Penelitian lebih lanjut harus mengukur perbedaan antara pencapaian kesejahteraan masyarakat dan variabel yang mempengaruhi kesejahteraan Kabupaten/Kota di sekitar Surakarta dan di Provinsi DIY 
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.
Pengaruh Orientasi Etika terhadap Komitmen dan Sensitivitas Etika Editor Pemerintah di Jakarta Khomsiyah Khomsiyah; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 1, No 1 (1998): JRAI January 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.2

Abstract

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Penghentian Prematur atas Prosedur Audit Suryanita Weningtyas; Doddy Setiawan; Hanung Triatmoko
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.164

Abstract

Premature sign off of audit procedure is one form of Reduced Audit Quality / RAQ behaviors. This act refers to falsely signing off a required audit step, which is not covered by other steps, without completing the work or noting the omisson of the procedures. However, auditor dares to express an opinion based on those procedures. An auditor can  make a wrong opinion on the financial statement if he conducts such act. As a result, litigation risk faced by an auditor will increase because of issuing a wrong opinion.  The objectives of this research are : first,  to know the sequence of audit procedures which most are often signed off and second, to test the effect of time pressure, audit risk, materiality, review procedure and quality control on premature sign off of audit procedure.The result of this research indicates that there is a priority sequence of discontinued audit procedure in time pressure conditions. The audit procedure which is often omitted is understanding business’s client and the audit procedure which is seldom omitted is physical examination. The logistic regression shows that time pressure, audit risk, materiality, review procedure and quality control have an effect on prematurly signed off audit procedure.

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