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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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Asosiasi Siklus Hidup Perusahaan dengan Incremental Value- Relevance Informasi Laba dan Arus Kas Sari Atmini
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.81

Abstract

The objectives of this study is to empirically examine the association between corporate life-cycle and the incremental value-relevance of earnings and cash flows. Value-relevance is defined as the ability to explain cross-sectional variation in market value of equity.Corporate life-cycle consists of four stages: start-up, growth, mature, and decline. Firms in different life-cycle stages have different characteristics. The differences in the life-cycle stages affect the usefulness of accounting performance measures, such as earnings and cash flows.Four criteria are used to identify a start-up firm-year observation: (1) firm was founded between 1988 and 1997, (2) firm was not formed as a result of divestiture, merger, or other form of restructuring, (3) firm had no more than one year of sales history prior to going public, and (4) only the first three years  of firm s data are included after the founding date. Four classification variables are used to classify firm-year observations in to growth, mature, and decline: percent sales growth, capital expenditure as a percentage of total value of the firm, annual dividend as a percentage of income, and age of the firm. Based on these criteria, 54 firm-year observations from 41 different firm are taken as samples, consisting of 37 firm-year observation from 26 different firm in the growth stage and 17 firm-year observation from 15 different firms in the mature stage.Data are analyzed using multiple regression analysis. Because of the limitation of the samples, this study is not succeeded to test the hypothesis that relate to start-up and decline stages. The results show that market value of equity of growth firms is influenced by earnings and cash flows from financing activities. Earnings and financing cash flows associate positively with market value of equity. There are no association between cash flows from operation activities and cash flows from investments activities. Investment cash flows associate negatively with market value of equity. There are no association between earnings, cash flows from operation activities, and cash flows from financing activities and market value of equity.Overall, this study provides evidence  that corporate life-cycle influences the incremental value-relevance of earnings and cash flows. Earnings and cash flows from financing activities appear to be value-relevant in mature stage.
The Boom of Colonial Investment : Dutch Political Power in the History of Capital in Indonesia Eko Ganis Sukoharsono
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.7

Abstract

The paper is historical. It seeks to explore an understanding of accounting in the range of social and political contexts. Michel Foucault’s theory of “power and knowledge” relations is used to analyse this historical contexts. It argues that the Foucaultian “power and knowledge” analysis could provide a richer way of looking and understanding an aspect of the development of accounting in social and colonial-political contexts in Indonesia. The paper focuses on the case of Indonesian accounting history under Dutch colonialism. It argues that during the period of radical change of the Dutch social and political administration in Indonesia, accounting policies were developed which supported its effect on the Dutch large capital domination and profit orientation in the Indonesian archipelago. The process of Dutch capital accumulation in Indonesia was not used to the welfare of indigenous Indonesians, instead the capital was accumulated to colonise economic territories and mass production.
The Effect of Tenure and Reputation of Public Accounting Firms toward Audit Quality: Case Mandatory Rotation of Auditors in Indonesia Efraim Ferdinan Giri
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.233

Abstract

The finance minister of Indonesia has issued a series of regulations governing the compulsory rotation of public accounting firms and auditors since 2003. It culminates with the issuance of finance minister regulation No.17/Menkeu.01/2008, which limits the provision of auditing services to three years for auditors and six years for public accounting firms. This study is motivated by the issuance of the finance minister rules and the equivocal of research findings. This study examines whether auditor tenure reduces audit quality in Indonesia. Further, this research investigates the effect of firm's reputation on audit quality. Using 455 firm-years in manufacturing industries listed in the Indonesian Stock Exchange, this research shows that audit tenure negatively affects audit quality. However, we find that reputation does not affect audit quality.
Risk Governance And Performance: Research On Indonesian And Malaysian Banking Mouldy Meirene; Etika Karyani
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1099.203 KB) | DOI: 10.33312/ijar.375

Abstract

Abstract: The purpose of this research is to investigate the risk governance associated with bank performance in Indonesia and Malaysia from 2010 to 2014. The risk governance variables used in this study are board size, board meeting, risk committee size, and risk committee meeting. Moreover, the selected sample is using purposive sampling method. Using return on asset (ROA) and Tobin's Q to measure the bank performance, this study proved that risk governance has a positive relationship with return on an asset in Indonesia. These results support the FSB (2013) recommendation on improving the risk governance framework. Special supervision of risk needs to be taken to prevent risks that may occur in the bank's activities. However, this finding also revealed that the more risk committee meetings, the more the value of the company will reduce. The number of risk committee meeting which was held too often on Indonesian banks, actually provide less effective results. Therefore it is lowering the price of bank shares. Meanwhile, the results show the amount of risk in the banking committee meetings in Malaysia have a positive effect on ROA, and the number of risk committees has a positive effect on firm value. Abstrak: Tujuan penelitian ini adalah untuk menyelidiki tata kelola risiko yang terkait dengan kinerja bank di Indonesia dan Malaysia selama periode 2010-2014. Variabel-variabel tata kelola risiko yang digunakan dalam penelitian ini adalah ukuran dewan, rapat dewan, ukuran komite risiko, dan rapat komite risiko. Selain itu, sampel yang dipilih menggunakan metode purposive sampling. Menggunakan laba atas aset (ROA) dan Tobin's Q untuk mengukur kinerja bank , penelitian ini membuktikan bahwa tata kelola risiko memiliki hubungan yang positif dengan return on asset di Indonesia. Hasil ini mendukung rekomendasi FSB (2013) untuk meningkatkan kerangka kerja tata kelola risiko. Pengawasan khusus terhadap risiko harus diambil untuk mencegah risiko yang mungkin terjadi dalam kegiatan bank. Namun, temuan ini juga mengungkapkan bahwa semakin banyak komite risiko semakin banyak nilai perusahaan akan berkurang. Jumlah rapat komite risiko yang terlalu sering diadakan di bank-bank Indonesia, sebenarnya memberikan hasil yang kurang efektif, oleh karena itu menurunkan harga saham bank. Sementara itu, hasil menunjukkan jumlah risiko dalam rapat komite perbankan di Malaysia memiliki efek positif pada ROA dan jumlah komite risiko memiliki efek positif pada nilai perusahaan.
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.
Perilaku Harga Pembukaan (Opening Price): Noise dan/atau Overreaction (Studi Empiris Berbasis Intraday Data, 2006) Sumiyana Sumiyana; HENDRIK GAMALIEL
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.201

Abstract

This study examines whether opening price behavior is respon-sible for the noise and overreaction in the Indonesian Stock Exchange using intraday data in every 30 minutes interval. This study extends Sumiyana (2007b) who finds that noise has occurred during trading and nontrading period, overnight and lunch break nontrading session, and the first and second trading sessionoccurred. However , he is not clear which prices contains noise and overreaction. I select my sample based on trading frequency from January to December 2006 of LQ45's stocks that are actively traded in Jakarta Stock Exchange (now Indo-nesian Stock Exchange). The study finds that noise and overreaction phenomena always occur in the opening price. In addition, the study also shows that investors actually correct the noise and overreaction that come to pass at the first 30 minutes interval in every trading ses-sion.
Effect of Biological Asset Intensity, Company Size, Ownership Concentration, and Type Firm against Biological Assets Yurniwati Yurniwati; Amsal Djunid; Frida Amelia
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 (1062.694 KB) | DOI: 10.33312/ijar.338

Abstract

Abstract: Data from the Central Statistics Agency shows Indonesia's agricultural growth rate in the first quarter of 2016 was only 1.85%. This growth rate decreased significantly, when compared to the same quarter of 2015 which reached 4.03%. This needs to be a concern for the government, society and agricultural companies, because the agricultural sector is one of the backbones in national economic development. The purpose of this study was to examine and analyze the influence of biological assets on the intensity, size of the company, concentration of ownership and type of KAP on the disclosure of biological assets in agricultural companies listed on the Indonesia Stock Exchange for the period 2012-2015. This type of research is descriptive verification. The population in this study were all agricultural companies listed on the Indonesia Stock Exchange, where the sample was selected by purposive sampling method. Through this method 18 companies were selected. Data collection methods are documentary studies. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that the intensity of biological assets and company size has a significant positive effect on the disclosure of biological assets.Abstrak: Data Badan Pusat Statistik menunjukkan tingkat pertumbuhan pertanian Indonesia pada kuartal pertama 2016 hanya 1,85%. Tingkat pertumbuhan ini menurun secara signifikan, jika dibandingkan dengan kuartal yang sama dari tahun 2015 yang mencapai 4.03%. Ini perlu menjadi perhatian bagi pemerintah, masyarakat dan perusahaan pertanian, karena sektor pertanian adalah salah satu tulang punggung dalam pembangunan ekonomi nasional. Tujuan penelitian ini untuk menguji dan menganalisis pengaruh aset biologis terhadap intensitas, ukuran perusahaan, konsentrasi kepemilikan dan jenis KAP pada pengungkapan aset biologis pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Jenis penelitian ini adalah verifikasi deskriptif. Populasi dalam penelitian ini adalah semua perusahaan pertanian yang terdaftar di Bursa Efek Indonesia, dimana sampel dipilih dengan metode purposive sampling. Melalui metode ini 18 perusahaan dipilih. Metode pengumpulan data adalah studi dokumenter. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa intensitas aset biologis dan ukuran perusahaan memiliki pengaruh positif yang signifikan terhadap pengungkapan aset biologis 
Firm Performance, Top Management Compensation, and Risk Preference: A Story of Indonesian Firms Evy Rahman Utami; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.131 KB) | DOI: 10.33312/ijar.465

Abstract

The issue of conflict of interests between shareholders and managers is interesting and widely examined. Compensation is often used to align the interests of managers with those of shareholders. This study aims, first, to show an empirical evidence of the relationship between company's performance and the manager’s compensation. In addition, this study also examines the impact of risk preference on that relationship. The sample for this study of manufacturing companies listed in the Indonesian Stock Exchange (BEI) for the period of 2008 to 2013. Data was obtained from annual reports, financial statements, and BvD Osiris. Regression analysis was employed to test the hypotheses. The results show that compensation is related more to accounting performance than to market performance. The compensation also had an impact on the future accounting performance, but not on future market performance. However, contrary to the expectation, risk preference does not strengthen the relationship between future compensation and future performance.  After splitting the sample into three categories, the compensation can motivate managers to increase the accounting performance only for companies with better performance. 
Kesempatan Bertumbuh dan Manajemen Laba: Uji Hipotesis Political Cost Julianto Agung Saputro; Lilis Setiawati
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.120

Abstract

In this paper, we test political cost hypothesis in Indonesian market. Political cost hypothesis said that some firms that are more vulnerable to political cost than the others manage income downward to avoiding the attention of government and regulator. In this context we evaluate firms with high investment opportunity set (IOS). Firm with high IOS faces more political cost than firm with low IOS. So it is hypothesized that they will be lowering income to minimize the political cost, like increasing demand of labor union, government intrusion, antitrust regulator and the other. Consistent with previous study, we find that firm with high investment opportunity set manage accrual downward to counter the potential government intrusions and to reduce the political cost.
Pengaruh Preferensi Klien dan Pengalaman Audit Terhadap Pertimbangan Auditor TRI RAMARAYA KOROY
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.169

Abstract

The objective of this study is to examine how auditors respond in their audit judgment to the client position or preferences. It hypothesized that auditor respond in different ways based on their audit experience. Inexperienced auditors tend to be conservative and more likely to propose audit adjustment than experienced auditors. Experimental study was conducted to 64 auditors from Big 4 and non Big 4 accounting firm. Audit cases used in this study involve an acquisition case to a target division that has the inventory obsolescence problems. Participants asked to make audit judgments i.e. to propose audit adjustment in inventory write-down.Results show that the hypotheses supported and audit experienced play important role in information processing and audit judgment resulted. On average, the client positions have no effect on auditor judgments.

Page 14 of 49 | Total Record : 485

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