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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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ROE and EVA: How Do They Explain the Degree of Association of Stock Return Models? Sumiyana Sumiyana; Hendrian Hendrian
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.242

Abstract

According to empirical theories, in analysis of stock return model, EVA should provide better results than ROE since EVA reflects wealth creation to shareholders. However, this statement is still debatable. While previous studies showed that, either together or separately, they are good indicators, this study raises a new issue that they are actually not as good as we thought. This study investigates the degree of association of stock return model under various ROE and EVA conditions. This study finds that the combination of ROE and EVA could not return a better degree of association. This study also finds that combination of high ROE and high EVA failed to show better degree of association than other combinations. It means that EVA accompanied by ROE could not show the stockholders’ wealth fares. Finally, because of their inconcurrency, this study suggests that they are factually weak and indifferent in their ability to show stockholders’ wealth creation when investigated in a stock return association model.
Ownership Structure and Foreign Commissioners for Human Resources Accounting Disclosures Nova Maulud Widodo; Ari Kuncara Widagdo; Doddy Setiawan
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 (1163.83 KB) | DOI: 10.33312/ijar.384

Abstract

Abstract: This study aims to examine the influence of foreign ownership, family ownership as well as the existence of foreign board commissioner on the human resource accounting disclosure (HRAD). This research uses the control variable, which are SIZE, CAR, LDR, and AGE. This study uses secondary data obtained from the Indonesia Stock Exchange (BEI). HRA disclosure was measured using the Mamun index. The research sample are banking company that listed in BEI period 2011-2014 chosen by purposive sampling method. The total annual report of the company used for the analysis was 133 reports. This research uses panel data with fixed effect test. Data analysis methods in the study using multiple linear regression. The ownership structure (foreign ownership and family ownership) are classified the percentage ownership of 20%, 30%, and 50%. The third independent variable is the foreign board of commissioners. The result of foreign ownership measurement at an ownership level> 20% and> 30% do not affect. Otherwise, foreign ownership at ownership level> 50% shows a negative influence on HRA disclosure. Family ownership measuring> 20% has a negative impact on HRA disclosure at 10% significance while using> 30% and 50% measurements does not affect. The existence of a foreign board of commissioners positively influences the disclosure of HRA. Control variables in this research that is SIZE and AGE have positive impact on HRA disclosure. While the CAR has no effect and the LDR negatively affects the 10% significance of HRA disclosure. In conclusion the higher the ownership will lead to the ultimate shareholder company. This affects the relationship to information disclosure.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, kepemilikan keluarga serta keberadaan dewan komisaris asing pada pengungkapan akuntansi sumber daya manusia (HRAD). Penelitian ini menggunakan variabel kontrol, yaitu SIZE, CAR, LDR, dan AGE. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI). Pengungkapan HRA diukur menggunakan indeks Mamun. Sampel penelitian adalah perusahaan perbankan yang terdaftar di BEI periode 2011-2014 yang dipilih dengan metode purposive sampling. Total laporan tahunan perusahaan yang digunakan untuk analisis adalah 133 laporan. Penelitian ini menggunakan data panel dengan uji fixed effect. Metode analisis data dalam penelitian menggunakan regresi linier berganda. Struktur kepemilikan (kepemilikan asing dan kepemilikan keluarga) diklasifikasikan kepemilikan persentase 20%, 30%, dan 50%. Variabel independen ketiga adalah dewan komisaris asing. Hasil pengukuran kepemilikan asing pada tingkat kepemilikan> 20% dan> 30% tidak berpengaruh. Jika tidak, kepemilikan asing pada tingkat kepemilikan> 50% menunjukkan pengaruh negatif pada pengungkapan HRA. Pengukuran kepemilikan keluarga> 20% memiliki dampak negatif pada pengungkapan HRA pada tingkat signifikansi 10% sementara menggunakan> 30% dan pengukuran 50% tidak berpengaruh. Keberadaan dewan komisaris asing secara positif mempengaruhi pengungkapan HRA. Variabel kontrol dalam penelitian ini yaitu SIZE dan AGE memiliki dampak positif pada pengungkapan HRA. Sementara CAR tidak berpengaruh dan LDR berpengaruh negatif terhadap 10% signifikansi pengungkapan HRA. Kesimpulannya semakin tinggi kepemilikan akan menyebabkan perusahaan pemegang saham utama. Ini mempengaruhi hubungan untuk pengungkapan informasi.
Simultanitas dan "Trade off" Pengambilan Keputusan Financial dalam Mengurangi Konflik Agensi: Peran dari Corporate Ownership Fuad Fuad
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.162

Abstract

This study investigated the simultaneity of four financial variables that are hypothesized to control agency costs. It builds a model showing that debt, dividend, insider ownership, and corporate ownership are determined simultaneously as each of the variables is hypothesized to affect agency cost. This study developed the graphical analysis, as well as empirical evidences employing both Hausman specification test and three-stage least squares test. The study proved that corporate ownership was determined simultaneously by the other agency control variables, while dividend payout, debt and insider ownership were partially determined by those agency control variables. Further results, however, did not find the presence of non-linier relationship between insider ownership and all of agency control variables. Finally, this study reveals that there is a trade-off and simultaneity in the financial decision making variables to control the agency costs.
Investigation of Factors Influencing Voluntary Disclousure of Financial Information on The Internet by Indonesian Companies Dody Hapsoro
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.210

Abstract

The digital age has produced a dramatic shift in the corporate communication paradigm. As a result, companies increasingly use the internet (website) as an investor relations medium and a vehicle to disseminate financial information to capital markets. This paper investigates factors influencing voluntary disclosure of financial information on the internet by Indonesian companies. Cross-sectional analyses based on 50 companies listed on the Indonesia Stock Exchange in 2005 suggest that firm size and firm profitability are related with higher levels of voluntary financial information disclosure on corporate website.
The Impact of Internet Financial Reporting towards Cost of Equity in Indonesian Public Firms Rezki Utami Thamrin; Siti Nurwahyuningsih Harahap
The Indonesian Journal of Accounting Research Vol 19, No 2 (2016): IJAR May 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (994.401 KB) | DOI: 10.33312/ijar.364

Abstract

Abstract: Internet Financial Reporting (IFR) has been a common practice due to its advantages over conventional reporting media. At the end of 2012, Indonesia Financial Services authority (currently known as Otoritas Jasa Keuangan/OJK) released KEP-431/BL/2012 that requires public listed companies in Indonesia to publish its annual reports on corporate’s website.  This regulation raises questions related to the benefits of IFR for companies. Lack of research in the area leaves the questions unanswered.  Departs from this, this study investigates the impact ofIFR towards Cost of Equity (COE). This study employs179 public listed companies in Indonesia that have practiced IFR voluntarily as a sample. This research adopts Machmudin et al.’s (2010) IFR indexation method and Hail and Leus’ (2005) COE measurement by calculating Price Earnings Growth (PEG) Ratio. This study finds that, together, all aspects of IFR do not affect COE. However, when tested as separate aspects, IFR’s aspect of content and timeliness, each, have adverse effects on COE. On the other hand, IFR’s aspect of presentation positively affects COE. With such findings, this study contributes to the accounting literature by providing evidence on the impact of IFR on COE. In practice, our results should be able to provide guidance on how IFR minimizes COE. Abstrak: Pelaporan Keuangan Internet (IFR) telah menjadi praktik umum karena kelebihannya dibandingkan media pelaporan konvensional. Pada akhir 2012, otoritas Jasa Keuangan Indonesia (saat ini dikenal sebagai Otoritas Jasa Keuangan / OJK) mengeluarkan KEP-431 / BL / 2012 yang mewajibkan perusahaan publik di Indonesia untuk mempublikasikan laporan tahunannya di situs web perusahaan. Peraturan ini menimbulkan pertanyaan terkait dengan manfaat IFR bagi perusahaan. Kurangnya penelitian di bidang ini membuat pertanyaan-pertanyaan tidak terjawab. Berangkat dari ini, penelitian ini menginvestigasi dampak dari IFR terhadap Cost of Equity (COE). Penelitian ini menggunakan 17 perusahaan terbuka di Indonesia yang telah melakukan IFR secara sukarela sebagai sampel. Penelitian ini mengadopsi metode indeksasi IFR Machmudin dkk (2010) dan pengukuran COE Hail dan Leus (2005) dengan menghitung Rasio Penghasilan Harga (PEG). Studi ini menemukan bahwa, bersama-sama, semua aspek IFR tidak mempengaruhi COE. Namun, ketika diuji  sebagai aspek yang terpisah, aspek IFR dari konten dan ketepatan waktu, masing-masing, memiliki efek buruk pada COE. Di sisi lain, aspek presentasi IFR berpengaruh positif terhadap COE. Dengan temuan tersebut, penelitian ini memberikan kontribusi pada literatur akuntansi dengan memberikan bukti tentang dampak IFR pada COE. Dalam praktiknya, hasil kami harus dapat memberikan panduan tentang bagaimana IFR meminimalkan COE.
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.
Pola-pola Perilaku Eksekutif Berkaitn dengan Thapan Penawaran Opsi Saham: Uji Komprehensif di Sekitar Tanggal Hibah Nur Fadjrih Asyik
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.178

Abstract

This paper investigates the patterns of executive behavior to the each phase offer of stock option. Executives expected stock prices decreases prior to the grant date with a purpose to obtain the lower exercise and stock prices increases after the grant date with a purpose to obtain the larger gains. While, this study also investigats whether management manage factors of timing and option pricing model with identify the difference behavior of every step stock option offering. The amount of observation are 51 observations and the study finds that executives have ability to manage information around option grant date. The effect is stronger when executives release earnings before option grant date for period prior to ESOP. While, for period after ESOP, the effect is stronger with manage fair value factors are stock price volatility, but do not support for the risk-free interest rate and dividend yield. Based on phases of stock option offering, at prior to employee stock option plan, there are differences of influence of offer of the stock option on earnings management behavior at phase 1 and 2. However compared to phase 2, at phase 1 influence is the  sharper than phase 2. After ESOP, slope of phase 3 is sharper than slope of phase 1 and 2.
The Examination of Reporting Channel Under Structural and Reward Model of Whistleblowing: An Experimental Approach CAESAR MARGA PUTRI
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.258

Abstract

The objective of this research is to examine empirically the effectiveness of two different whistleblowing models (structural vs reward) in encouraging people to report wrongdoing or fraud. To achieve the objective, this study employs an experiment method, with 55 participants from two universities. The result shows that an anonymous channel under the structural model is more effective than a non-anonymous channel. Additionally, this study finds that the non-anonymous channel in the reward model is more effective than the anonymous channel.
Does Audit Tenure, and Audit Firm Industry Specialization Influence Audit Quality?: Evidence From The Manufacturing Industry in Indoensia Aldiena Bunga Fadhila
The Indonesian Journal of Accounting Research Vol 17, No 3 (2014): IJAR September 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1061.287 KB) | DOI: 10.33312/ijar.402

Abstract

Abstract: Audit quality is influenced by the independence and competence of the audit firm and also an auditor. This research aims to analyze the impact of audit firm tenure, auditor tenure, and audit firm industry specialization towards audit quality. Long audit tenure of both, auditor and audit firm, merely results in a deeper understanding about the client or entity, but on the other hand, also threatens auditor independence. Audit firm industry specialization is appointed to be one of the factors increasing audit quality in terms of industry-specific knowledge owned by the audit firm. This research uses 36 manufacturing entities in financial distress listed on the Indonesian Stock Exchange in the year of 2004-2010. By using the propensity to issue a going-concern opinion as a proxy for audit quality, this research shows that audit firm tenure and audit firm industry specialization has no significant influence on audit quality. Nevertheless, auditor tenure has a positive and significant effect on audit quality. Abstrak: Kualitas audit dipengaruhi oleh independensi dan kompetensi dari perusahaan audit dan juga auditor. Penelitian ini bertujuan untuk menganalisis pengaruh penguasaan perusahaan audit, tenur auditor, dan spesialisasi industri audit perusahaan terhadap kualitas audit. Masa jabatan audit yang lama baik, auditor dan perusahaan audit, hanya menghasilkan pemahaman yang lebih dalam tentang klien atau entitas, tetapi di sisi lain, juga mengancam independensi auditor. Spesialisasi industri perusahaan audit diangkat menjadi salah satu faktor yang meningkatkan kualitas audit dalam hal pengetahuan khusus industri yang dimiliki oleh perusahaan audit. Penelitian ini menggunakan 36 entitas manufaktur dalam financial distress yang terdaftar di Bursa Efek Indonesia pada tahun 2004-2010. Dengan menggunakan kecenderungan untuk mengeluarkan opini going-concern sebagai proksi untuk kualitas audit, penelitian ini menunjukkan bahwa audit kepemilikan perusahaan dan spesialisasi industri perusahaan audit tidak memiliki pengaruh signifikan terhadap kualitas audit. Namun demikian, tenur auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit.
Kandungan Informasi Pelaporan Kerugian dan Hubungan dengan Pergerakan Return Saham (Studi Empiris pada Bursa Efek Jakarta) Veno Ajie
The Indonesian Journal of Accounting Research Vol 6, No 2 (2003): JRAI May 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.97

Abstract

This study investigates the information content of losses reported by companies to investors. It was motivated by the possibility that losses and profits have different associations with share return because losses are perceived by investors as temporary. Losses are likely to be considered temporary since shareholders can always liquidate the firm rather than suffer from indefinite losses. Because of this liquidation option, losses are less informative than profits about the firm’s future prospects and thus more weakly associated with return than profits.The sample consists of 643 firm-years for the period 1999-2001, available from Jakarta Stock Exchange. It is partitioned into profitable and loss firm-years in order to examines the effect of losses on the estimate regression. The statistical method used in this research is linear regression and regression correlation determination. Consistent with the evidence in Hayn (1995) the finding shows that share returns do have a lower association with losses. This result thus providing further insight into the relationship between returns and losses especially in Indonesia.

Page 13 of 49 | Total Record : 485

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