cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Lilik Suyanti
Contact Email
liliksuyanti@gmail.com
Phone
+6281310608525
Journal Mail Official
liliksuyanti@gmail.com
Editorial Address
Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
Location
Kota adm. jakarta pusat,
Dki jakarta
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
 14   15   16   17   18 
Studi Empiris tentang Pengaruh Pemilihan Metode Akuntansi untuk Merjer dan Akuisisi terhadap Volume Perdagangan Saham Perusahaan Publik di Indonesia Etty Gurendrwati; Bambang Sudibyo
The Indonesian Journal of Accounting Research Vol 2, No 2 (1999): JRAI May 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.30

Abstract

-
The Effect of Earnings Management on the Relationship between Corporate Governance and Stock Liquidity: An Empirical Study in IDX RETNO YUNI NUR SUSILOWATI
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.224

Abstract

The purpose of this study is to examine whether corporate governance practices influence firms' stock liquidity, and if they do, whether such relationship is mediated by earnings management practices. Corporate governance practices will be able to influence the level of stock liquidity effectively only if corporate governance practices can curb the practices of earnings management. The data were obtained from non-financial companies listed in the Indonesia Stock Exchange (IDX) that participated in the CGPI (Corporate Governance Perception Index) surveys by IICG (Indonesian Institute for Corporate Governance) in 2003-2007. Three steps regression analysis are employed as suggested by Baron and Kenny (1986). The results indicate that corporate governance has a positive effect on stock liquidity and that relationship is partially mediated by earnings management. Further analysis reveals that, the greater the earnings management practices, the higher the stock liquidity. This matter generates notion that investors do not realize the existence of earnings management practices conducted by companies.
Household Accounting Values and Implementation Interpretive Study Arief Prima Raharjo; Ari Kamayanti
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (932.14 KB) | DOI: 10.33312/ijar.365

Abstract

Abstract: This research aims to explain the implementation of household accounting in a conjugal family and extended family owning micro-scale businesses using interpretive paradigm. The results of this research suggest that values existing in household accounting practice such as trustworthiness and religious (not redundant, halal) values become the bases of the practice of household accounting. In a conjugal family owning micro scale business, household accounting is implemented separately from business accounts. In an extended family owning micro scale business, household accounting is kept as one record with a business record. Another interesting finding is that wives are trusted by husbands to manage household decision for disposable and small nominal goods like household appliances, and vegetables. For products with significant nominal sum and long-term economic age like a refrigerator, motorcycle, and car, it is the husbands who are involved in decision making. Abstrak: Tujuan dari penelitian ini adalah untuk menjelaskan implementasi akuntansi rumah tangga pada keluarga conjugal dan keluarga extended yang memiliki bisnis berskala mikro menggunakan paradigma interpretif. Hasil penelitian ini adalah nilai-nilai yang muncul pada praktek akuntansi rumah tangga seperti nilai kepercayaan dan religius (tidak mubazir, halal) menjadi dasar dari praktik akuntansi rumah tangga. Pada keluaga conjugal yang memiliki bisnis berskala mikro, akuntansi rumah tangga diimplementasikan terpisah dari akuntansi bisnis. Pada keluarga extended yang memiliki bisnis berskala mikro, akuntansi rumah tangga dijadikan satu dengan akuntansi bisnis. Temuan menarik lainnya adalah istri dipercaya oleh suami untuk mengelola keputusan dalam rumah tangga untuk barang sekali pakai dan barang bernominal kecil seperti peralatan rumah tangga dan sayur mayur. Untuk barang dengan nominal besar dan memiliki umur ekonomis yang panjang seperti kulkas, sepeda motor, dan mobil, suami ikut terlibat dalam pengambilan keputusan.
Pengaruh Kebijakan Pengendalian Organisasi pada Proses dan Outcomes Negotiated Transfer Pricing Gagaring Pagalung; Sekar Mayangsari
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.143

Abstract

The objective of this study is to examine the effect of incentives and arbitration on the process and outcomes of negotiated transfer pricing. Two experiments were performed, one with high interdependence between the trading divisions, and the second with low interdependence. The result of this study showed that high interdependence using either incentives or arbitration was superior to using both. The other side, low interdependence using non-arbitration was superior to using of organizational control in negotiated transfer pricing.
Pengaruh Kombinasi Keunggulan dan Keterbatasan Perusahaan terhadap Set Kesempatan Investasi (IOS) GAGARING PAGALUNG
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.102

Abstract

This paper examined the relationship between the model of growth opportunities rests on combining the firm advantages and limitations, and the investment opportunity set (IOS). In particularly, I extend and modify the work of AlNajjar and Belkaoui (2001) for Indonesian conditions. Four variables are used as firm advantages such as corporate reputation, multinationality, size and profitability, and two variables as firm limitations such as leverage and systematic risk. I find evidence that only one variable of firm advantages such as corporate reputation, and two variables of firm limitations are confirmed with the general model of growth opportunities. Nevertheless, the relationship between leverage and IOS are directly related, where this relation are not consist with the theory.
Studi terhadap Pengukuran Kinerja Akuntansi Perusahaan Prospektor dan Defender, dan Hubungannya dengan Harga Saham : Analisis dengan Pendekatan Life Cycle Theory Abd Hamid Habbe; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.54

Abstract

The objective of the study is to empirically examine the difference from accounting performance measures that implicated by prospector and defender strategies, and to examine the differences between market reactions to both organizational strategies. Variables that implicated by organizational strategy are income growth, sales growth, and dividend pay out. Life cycle theory is used to analyze the difference from accounting performance measures.Four variables are used to determine prospector and defender firms: the price-to- book value ratio, the ratio of employees to sales, the ratio of capital expenditure to market value of equity, and the ratio of capital expenditure to total asset. These variables are analyzed by common factor analysis. Based on the common factor analysis, 25 prospector and 25 defender firms are derived from 74 manufacturing public firms at Jakarta Stock Exchange.The empirical results show that income and sales growth of prospector firms are greater than that of defender firms (significant at 0.01 level). Dividend pay out and market reaction, however, are not significantly difference between prospector and defender firms. Multivariate test was employed to understand more the differences between prospector and defender firms in relation to the stock prices.  The results show that the magnitude of income and sales growth of prospector firms significantly affects the magnitude of abnormal return (significant at 0.05 and 0.10 level, respectively). While, at defender firms, only the magnitude of income growth significantly affects the magnitude of abnormal return. Dividend pay out does not affect the magnitude of abnormal return for both prospector and defender firms. However, the effects of the magnitude income and sales growth to the magnitude of abnormal return between prospector and defender firms are not significantly difference.
Indentifikasi Karakteristik-karakteristik Keahlian Audit: Profesi Akuntan Publik di Indonesia Murtanto Murtanto; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 2, No 1 (1999): JRAI January 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.21

Abstract

-
The Ohlson (1995) Model and Stock Return DEWA GEDE WIRAMA
The Indonesian Journal of Accounting Research Vol 13, No 1 (2010): IJAR January 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.215

Abstract

This research reexamines the ability of Ohlson (1995) valuation model in predicting stock return. Empirical specifications of the model in previous researches violated the model assumptions regarding the nature of model's parameters, discount factor, and the clean surplus relation. Those violations undermine the validity of the researches' conclusions regarding the model.Two portfolios are formed based on the ratio between stock values as calculated by Ohlson Model and market prices, both in relative and absolute terms. In relative term, stocks with relatively high ratio are considered to be undervalued and therefore command a higher return, and vice versa. In absolute term, a stock is considered to be undervalued if the ratio is greater than one.Return prediction is based on a buy-and-hold strategy for one to eight years investment periods. Using a sample of 96 companies listed in the Indonesian Stock Exchange, providing a total of 768 firm-year observations, it is found the Ohlson Model can predict return only in relative term but not in absolute term. Consequently, an investor who wishes to utilize the model in forming stock portfolio must calculated the value of each company listed in the stock market, and buy those stocks that are relatively undervalued compared to the overall market valuation.
Do the Framing Effect Occur in the Investment Decision Based on Tabular Format Information Risk: A Fuzzy-Trace Theory Framework? Negina Kencono Putri; Zaki Baridwan; Supriyadi Supriyadi; Ertambang Nahartyo
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.046 KB) | DOI: 10.33312/ijar.355

Abstract

Abstract: This study tests on investment decisions based on risk information within the framework of verification Fuzzy Trace Theory (FTT). FTT assumes individuals prefer to use the simple reason that in the presentation of information and make a decision. An experiment which involved 27 participants was conducted. The experiments carried out to test whether the risk information of different frame-sequential time given concerning the framing effect described through the framework of FTT-can affects investment decision-making process. The results showed that the participants in this study chose to perform actions that are not at risk when information is presented in a positive frame. Investment decisions which they set such decisions tend to avoid risk. This is consistent with FTT are focusing testing on the frame problem. Other findings obtained in this study in the form of the tendency of the experimental participants to take risky decisions when information is presented in a negative frame. Abstrak: Penelitian ini berutjuan untuk menguji keputusan investasi berbasis risiko dalam kerangka Fuzzy Trace Theory (FTT).  FTT mengasumsikan bahwa seseorang memiliki preferensi untuk menggunakan informasi yang ditamilkan dalam bentuk yang sederhana dalam membuat sebuah keputusan. Penelitian ini merupakan penelitian eksperimen yang melibatkan 27 orang partisipan.  Eksperimen yang dilakukan menguji apakah informasi risiko yang dibingkai secara berbeda dan disampaikan dalam waktu yang berurutan dalam kerangka FTT akan mempengaruhi proses pembuatan keputusan investasi Hasil penelitian menunjukkan bahwa partisipa dalam penelitian ini memilih untuk mengambil keputusan yang tidak berisiko bila informasi disampaikan dalam frame yang positif.  Hasil lain yang diperoleh dalam penelitian ini adalah bahwa seseorang cenderung untuk mengambil keputusan yang berisiko apabila informasi disampaikan dalam frame yang negatif. 
Analisis Variabel-variabel Anteseden dan Konsekuensi Organizational Professional Conflict Akuntan di KAP dan Industri Jantje Eduard Lekatompessy
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.134

Abstract

The objective of this research is to examine antecedents of accountants perceived organizational-professional conflict (OPC) and its consequences. Affective, continuance, dan professional commitments are hypothesized to be antecedents of OPC, while job satisfaction, job-related tensions, and turnover intentions are the consequences of OPC.The sampling method is convenience sampling. The respondents are accountants working in public accounting firms and industry. Data were collected by mail survey and personal contact. There were 278 respondents participated in this research. Data analysis used Structural Equation Modeling.The results of this study show that affective, continuance, and professional commitments are antecedents of OPC and they have significant negative effect on OPC. OPC has significant negative effects on job satisfaction, positive on job-related tensions and turnover intentions.

Page 16 of 49 | Total Record : 485

 14   15   16   17   18 

Filter by Year

1998 2025


Reset
Filter By Issues
All Issue Vol 28, No 3 (2025): IJAR September 2025 Vol 28, No 2 (2025): IJAR May 2025 Vol 28, No 1 (2025): IJAR January 2025 Vol 27, No 3 (2024): IJAR September 2024 Vol 27, No 2 (2024): IJAR May 2024 Vol 27, No 1 (2024): IJAR January 2024 Vol 26, No 3 (2023): IJAR September 2023 Vol 26, No 2 (2023): IJAR May 2023 Vol 26, No 2 (2023): IJAR May - August 2023 Vol 26, No 1 (2023): IJAR January - April 2023 Vol 26, No 1 (2023): IJAR January 2023 Vol 25, No 3 (2022): IJAR September - December 2022 Vol 25, No 2 (2022): IJAR May - August 2022 Vol 25, No 1 (2022): IJAR January - April 2022 Vol 24, No 3 (2021): IJAR September 2021 Vol 24, No 2 (2021): IJAR May 2021 Vol 24, No 1 (2021): IJAR January 2021 Vol 23, No 3 (2020): IJAR September 2020 Vol 23, No 2 (2020): IJAR May 2020 Vol 23, No 1 (2020): IJAR January 2020 Vol 22, No 3 (2019): IJAR September 2019 Vol 22, No 2 (2019): IJAR May 2019 Vol 22, No 1 (2019): IJAR January 2019 Vol 21, No 3 (2018): IJAR September 2018 Vol 21, No 2 (2018): IJAR May 2018 Vol 21, No 1 (2018): IJAR January 2018 Vol 20, No 3 (2017): IJAR September 2017 Vol 20, No 2 (2017): IJAR May 2017 Vol 20, No 1 (2017): IJAR January 2017 Vol 19, No 3 (2016): IJAR September 2016 Vol 19, No 2 (2016): IJAR May 2016 Vol 19, No 1 (2016): IJAR January 2016 Vol 18, No 3 (2015): IJAR September 2015 Vol 18, No 2 (2015): IJAR May 2015 Vol 18, No 1 (2015): IJAR January 2015 Vol 17, No 3 (2014): IJAR September 2014 Vol 17, No 2 (2014): IJAR May 2014 Vol 17, No 1 (2014): IJAR January 2014 Vol 16, No 3 (2013): IJAR September 2013 Vol 16, No 2 (2013): IJAR May 2013 Vol 16, No 1 (2013): IJAR January 2013 Vol 15, No 3 (2012): IJAR September 2012 Vol 15, No 2 (2012): IJAR May 2012 Vol 15, No 1 (2012): IJAR January 2012 Vol 14, No 3 (2011): IJAR September 2011 Vol 14, No 2 (2011): IJAR May 2011 Vol 14, No 1 (2011): IJAR January 2011 Vol 13, No 3 (2010): IJAR September 2010 Vol 13, No 2 (2010): IJAR May 2010 Vol 13, No 1 (2010): IJAR January 2010 Vol 12, No 3 (2009): IJAR September 2009 Vol 12, No 2 (2009): JRAI May 2009 Vol 12, No 1 (2009): JRAI January 2009 Vol 11, No 3 (2008): JRAI September 2008 Vol 11, No 2 (2008): JRAI May 2008 Vol 11, No 1 (2008): JRAI January 2008 Vol 10, No 3 (2007): JRAI September 2007 Vol 10, No 2 (2007): JRAI May 2007 Vol 10, No 1 (2007): JRAI January 2007 Vol 9, No 3 (2006): IJAR September 2006 Vol 9, No 2 (2006): JRAI May 2006 Vol 9, No 1 (2006): JRAI January 2006 Vol 8, No 3 (2005): JRAI September 2005 Vol 8, No 2 (2005): JRAI May 2005 Vol 8, No 1 (2005): JRAI January 2005 Vol 7, No 3 (2004): JRAI September 2004 Vol 7, No 2 (2004): JRAI May 2004 Vol 7, No 1 (2004): JRAI Januari 2004 Vol 6, No 3 (2003): JRAI September 2003 Vol 6, No 2 (2003): JRAI May 2003 Vol 6, No 1 (2003): JRAI January 2003 Vol 5, No 3 (2002): JRAI September 2002 Vol 5, No 2 (2002): JRAI May 2002 Vol 5, No 1 (2002): JRAI January 2002 Vol 4, No 3 (2001): JRAI September 2001 Vol 4, No 2 (2001): JRAI May 2001 Vol 4, No 1 (2001): JRAI January 2001 Vol 3, No 2 (2000): JRAI May 2000 Vol 3, No 1 (2000): JRAI January 2000 Vol 2, No 2 (1999): JRAI May 1999 Vol 2, No 1 (1999): JRAI January 1999 Vol 1, No 2 (1998): JRAI May 1998 Vol 1, No 1 (1998): JRAI January 1998 More Issue