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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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The Impact of The Participation and The Satisfaction of Users in The Development of The Information System with The Complexity of System and The Strucure of Organization as Moderatinbg Variables Dian Indri Purnamasari; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.148

Abstract

This study extents the research conducted by McKeen et. al (1994) by re-examining the relationship between the participation of users and the their satisfaction in the development of information system. The complexity of system will be used as a moderating variable in that research. This research will also add organization structure as a moderating variable that has not been used in the relationship between the participation of users and their satisfaction in the development of the information system.Given the response rate of 19%, the analysis indicated that the complexity of system statistically influenced the relationship between the participation of users and the satisfaction of them. The stronger was the influence, the higher the complexity of the system was. The organization structure statistically did not influence the relationship between the participation of users and the satisfaction of them. The interaction between the participation of users and the organization structure was not significant and hence it could not be included that the influence was increasingly high when the organization used the decentralized structure.
Pengaruh Amortasi Goodwill Terhadap Kegunaan Informasi Laba Tri Lestari; zaki baridwan
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.196

Abstract

The purpose of this study is to examine the usefulness of earnings and goodwill amortization by comparing the earnings before goodwill and the reported earnings (which include goodwill amortization). In addition, this study also investigates whether goodwill amortization contains incremental value-relevant information. We use 125 firm-year observations selected purposively from 1999 to 2006 of all listed companies in Indonesia Stock Exchange that report goodwill, as our sample. We find that earnings before goodwill amortization explain significantly more of the observed distribution of share prices than do earnings after goodwill amortization. Our result suggests that goodwill amortization does not contain incremental value-relevant information. In other words, it does not have any unique contribution in the relation between earnings and share value.
Auditors Response towards Auditing of Fair Value Measurement based Financial Reporting Roekhudin Roekhudin
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (944.712 KB) | DOI: 10.33312/ijar.333

Abstract

Abstract: The purpose of this study is to investigate the response of auditors of large and small accounting firms for the implementation of fair value as the basis of financial statements preparation. The researcher successfully interviewed five auditors from a large accounting firm and two accountants from small accounting firm. This study has found that both auditors from large or small accounting firms argue that auditing fair value financial reports is more difficult and at higher risk when compared to auditing financial statements based on historical cost. Furthermore, in addressing these conditions, auditors from small accounting firm are not interested in auditing the fair value financial report and prefer to accept clients who do not apply fair value. On the other hand, the auditor of the large accounting firm continues to receive the auditing of fair value financial reporting. However, as compensation for increases in audit difficulty and risk, they increase audit costs. As an additional finding, especially from the aspect of legal liability, the risk of auditing assignments viewed by auditors is more daunting than audit risk. That is, the auditor is afraid of punishment as stipulated in Law No. 5 of 2011 than the failed audit. Abstrak: Tujuan dari penelitian ini adalah untuk menyelidiki respon auditor dari perusahaan akuntansi besar dan kecil untuk pelaksanaan nilai wajar sebagai dasar penyusunan laporan keuangan. Peneliti berhasil mewawancarai lima auditor dari sebuah kantor akuntan besar dan dua akuntan dari kantor akuntan kecil. Studi ini telah menemukan bahwa kedua auditor dari perusahaan akuntansi besar atau kecil berpendapat bahwa mengaudit laporan keuangan nilai wajar lebih sulit dan berisiko lebih tinggi bila dibandingkan dengan mengaudit laporan keuangan berdasarkan biaya historis. Selanjutnya, dalam mengatasi kondisi ini, auditor dari kantor akuntan kecil tidak tertarik untuk mengaudit laporan keuangan nilai wajar dan lebih memilih untuk menerima klien yang tidak menerapkan nilai wajar. Di sisi lain, auditor dari perusahaan akuntan besar terus menerima audit pelaporan keuangan nilai wajar. Namun, sebagai kompensasi untuk peningkatan kesulitan dan risiko audit, mereka meningkatkan biaya audit. Sebagai temuan tambahan, terutama dari aspek tanggung jawab hukum, risiko pengauditan tugas yang dilihat oleh auditor lebih menakutkan daripada risiko audit. Artinya, auditor takut akan hukuman sebagaimana diatur dalam UU Nomor 5 tahun 2011 daripada audit yang gagal.
Subject Indexes Redaksi IJAR
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 (708.512 KB) | DOI: 10.33312/ijar.436

Abstract

Subject Indexes for Volume 20, 2017
How Well Do Accounting Education Organizations Prepare Professional Accountants for Green Concerns? DIANNE FRISKO; DESI ARISANDI
The Indonesian Journal of Accounting Research Vol 14, No 3 (2011): IJAR September 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.244

Abstract

This paper aims to capture a picture of the commitment of universities to the consideration of  sustainability development. As a part of it, this paper also tries to map the action taken by accounting education organizations (AEOs) through their programs, including curriculum development, learning method, research, and campus activities programs showing green concern in creating sustainable development. As a descriptive study, this paper used 50 universities on the top South-East Asia ranking web of world universities (Webometrics) in 2010. All data is taken from the information published on the web by each university as well as any other information that related to each university in the public domain. Based on the descriptive analysis, it is found that most AEOs lay out their green-concern on hardcore facilities rather than intrinsic development. Furthermore, as the recommendation in this paper, AEOs need to concentrate more on designing accounting curriculum, campus events and research that carry ethics and socio-environment considerations to respond to the ultimate demand and to balance the rapid change in various sectors. Finally, as a contribution to the future, it is hoped this paper will encourage AEOs, especially in Indonesia, to be more concerned and take more action with regard to the crucial purpose of creating sustainable development.
The Association of Time Budget Pressure and Reduced Audit Quality (RAQ) Behavior (Study among Indonesian Auditors) Annisa Persiani; Tjiptohadi Tjiptohadi; Sawarjuwono Sawarjuwono
The Indonesian Journal of Accounting Research Vol 18, No 3 (2015): IJAR September 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.363 KB) | DOI: 10.33312/ijar.386

Abstract

Abstract: Dysfunctional behaviors such as premature sign-off, reducing the scope of work performed, making superficial reviews, failing to research an accounting principle, failing to obtain sufficient evidence and underreporting of audit time have consistently shown the serious negative consequences in the auditing profession. Some of the previous researches in a similar study suggested that time budget pressure is associated with the occurrence of those behaviors. The objectives of the research are to examine and explain the effect of time budget pressure toward reduced audit quality (RAQ) behaviors among Indonesian auditors.This research is using a quantitative method. A questionnaire is used to collect data. The sample is 78 auditors at 17 Public Accounting Firms in 5 cities in Indonesia. The result indicates that the time budget pressure has a significant influence towards RAQ behaviors. The results suggest that RAQ behavior does occur in Indonesia accounting firms, particularly at staff and senior level. Further questions examined why RAQ practices were used and what areas of the audit were likely to be subject to these practices.Abstract: Perilaku disfungsional seperti sign-off dini, mengurangi lingkup pekerjaan yang dilakukan, membuat ulasan yang dangkal, gagal untuk meneliti prinsip akuntansi, gagal mendapatkan bukti yang cukup dan pelaporan yang tidak tepat waktu audit telah secara konsisten menunjukkan konsekuensi negatif yang serius dalam profesi audit. Beberapa penelitian sebelumnya dalam penelitian serupa menunjukkan bahwa tekanan anggaran waktu dikaitkan dengan terjadinya perilaku tersebut. Tujuan penelitian ini adalah untuk menguji dan menjelaskan pengaruh tekanan anggaran waktu terhadap perilaku kualitas audit (RAQ) yang menurun di kalangan auditor Indonesia. Penelitian ini menggunakan metode kuantitatif. Kuesioner digunakan untuk mengumpulkan data. Sampel adalah 78 auditor di 17 Kantor Akuntan Publik di 5 kota di Indonesia. Hasilnya menunjukkan bahwa tekanan anggaran waktu memiliki pengaruh yang signifikan terhadap perilaku RAQ. Hasilnya menunjukkan bahwa perilaku RAQ terjadi di perusahaan akuntansi Indonesia, khususnya di tingkat staf dan senior. Pertanyaan lebih lanjut meneliti mengapa praktek RAQ digunakan dan bidang audit mana yang kemungkinan akan tunduk pada praktik-praktik ini. 
Konservatisme Akuntansi, Value Velevance dan Discretionary Accruals: Implikasi Empiris Model Feltham-Ohlson (1996) Sekar Mayangsari; Wilopo Wilopo
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.83

Abstract

This study documents evidence on the valuation effects of accounting conservatism in context of the Feltham-Ohlson (1996) model. This study investigates whether managers manage reported earnings under conservatism. Recent accounting research finds that the discretionary accruals component of earnings communicates managers’ private information to investor and can use as a tool for detecting earnings management. We find, first,that goodwill (the difference between market and book value of equity) is a function of abnormal operating earnings and beginning operating earnings. Our test results support the implication of FO model that the effect of abnormal operating earnings on goodwill increases with operating cash receipts persistence. Second, we find there is an earnings management in  firm  that implement conservatism. Third, interaction between discretionary accruals and bonus plan, debt covenant and political cost, can effect firm’s value.
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional pada Kebijakan Hutang Perusahaan : Sebuah Perspektif Theory Agency Wahidahwati Wahidahwati
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.67

Abstract

The purpose of this research is to test the effect of managerial ownership and institutional ownership to corporate policy in the perspective of agency theory. This research is based on the previous research by Moh’d, et al. (1998), which found that ownershipstructure influenced the debt ratio in order to minimize the agency conflict. The research is focused on manufacturing companies listed in Bursa Effek Jakarta for period 1995-1996. The method of data collection is done by using pooling method and give 61 firm year observation. The Statistical method used in this researchis multiple regression. The result of this research shows that managerial and institutional ownership have the negative and significant effect to the debt ratio. The result reflect that managerial and institutional ownership may replace in order to minimize the agency conflict.
Analisis Perataan Penghasilan (Income Smoothing): Faktor-Faktor yang Mempengaruhi dan Kaitannya dengan Kinerja Saham Perusahaan Publik di Indonesia Hanna Meilani Salno; Zaki Baridwan
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.35

Abstract

This research is designed to examine the income smoothing in Indonesia. Income smoothing can be defined as a means used by management to diminish the variabiity of a stream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional) variables (Koch, 1981). Two main isues investigated in this research were factors influencing income smoothing and the linkage between income smoothing and performance (return and risk) of public companies’ stocks in Indonesia.Seventy four listed companies in Jakarta Stock Exchange (JSX) selected using (purposive) judgement sampling method were used as research sample. The sample was then clasified into smoother and non smoother using Eckel’s model (1981). Eckel’s clasification uses three kinds of income as research objects: operating income, income before tax, and income after tax (net income). The result showed that there was income smoothing practiced by companies listed in JSX.Common and special statistical tests according to the hypothesis were used in this research. Common statistic includes descriptive statistics, normality data tests (with One Sample Kolmogorov Smirnov Test) and population tests (with Mann-Whitney U Test and t Test). All kinds of common statistical tests concluded that some data was distributed normally and the rest was not, eventhough those data came from the same population.The first hypothesis examined whether size, net profit margin, industrial sectors, and winner/losser stocks influenced income smoothing. Logistic regression was used to test this hypothesis and concluded that the first hypothesis cannot be rejected. The first conclusion stated that all factors hypothesized were not influence income smoothing. The second hypothesis examined whether there was return difference between smoother and non smoother. This hypothesis was tested with Independent Sample t Test and concluded that there was no return difference between smoother and non smoother. The third hypothesis examined whether there was risk difference between smoother and non smoother. This hypothesis tested with Independent Sample t Test. The last conclusion stated that there was no risk difference between smoother and non-smoother.
Auditor Eksternal, Komite Audit, dan Manajemen Laba Sanjaya I Putu Sugiartha Sanjaya
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.187

Abstract

The objective of this paper is to investigate whether earnings management is different between audited and non-audited firms (big four and non big four). This study also investigates whether earnings management is different between companies forming and not forming audit committees (eligible and ineligible to Jakarta Stock Exchange (JSX)). The study investigates whether earnings management for companies forming audit committee is eligible and employ big four auditors is lower than three other groups of companies.  This study uses data of 127 manufacturing companies listed in JSX. The result of this study shows that earnings management is somewhat lower for big four than non big four auditors. But, earnings management is not different for companies forming and not forming audit committees, and employing combination between audit committee and auditor.

Page 11 of 49 | Total Record : 485

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