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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 Correlation of Catering Incentives to Stock Return - A Test of Catering Theory of Dividend ARIANA RESTU HANDARY; NIKI LUKVIARMAN; RAHMAT FEBRIANTO
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.183

Abstract

This research investigates whether dividend catering theory can provide the answer to explain phenomenon of dividend policy in Indonesia. The theory argues that the decision to pay dividends is driven by investors demand. Managers pay dividend when investors put a higher price on the shares of dividend payers and not paying when investors prefer non-dividend payers. Dividend premium is used as the proxy for the investor sentiment for dividend. The sample of this research is 337 non-financial firms listed within the Jakarta Stock Exchange, which is composed of 363 dividend announcements during the period 1999-2003. The correlation between catering incentives, measured by dividend premium, and the stock return shows a negative association between dividend premium and the stock return. Such a negative relationship might be caused by the relative growth opportunity of the firms showed by the decreasing number of dividend payers during period of observation.
Grey Areas of Ethics: The Significance of Levinas’ Perspective on Accounting Students’ Deliberative Moral Reasoning Kias Ayu Damara; Supriyadi Supriyadi
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.263

Abstract

This study aims to analyze the significance of Levinas’ perspective on the deliberative moral reasoning of accounting students when facing a grey area of ethics in a corporate accounting context. In a between-subjects experimental design, 36 undergraduate accounting students at the Faculty of Economics and Business, Universitas Gadjah Mada, were randomly assigned into two groups, which are a treatment group and a control group. The first group received a treatment of Levinas’ perspective, while the second received no treatment at all. However, both responded to the same four ethical dilemmas faced by corporate accountants designed to measure their deliberative moral reasoning. As expected, students in the treatment group exhibited significantly higher deliberative moral reasoning than those in the control group. This result thus suggests that Levinas’ perspective has significance in accounting students’ deliberative moral reasoning when facing a grey area of ethics in a corporate accounting scheme.
The disappearance of Auditors’ Responsibility for Fraud Detection in Auditing Standards Suyanto Suyanto
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 (1102.826 KB) | DOI: 10.33312/ijar.407

Abstract

Abstract: This paper aims to comprehend the auditor’s responsibility in connection with discovering fraud and discuss the framework adopted in auditing standards. The responsibility for detecting fraud is arguably the most significant issue causing the expectation gap. Although auditors had direct responsibility for fraud detection in earlier periods of the auditing profession, this responsibility disappeared later on audit standards. The disappearance may result from an increase of institutional complexity faced by auditors, and thus standard setters may be finally on the favor of the auditors, compared to wider public interests. Standard setters attempt to help auditors by providing a model of fraud risk identification and assessment to assist with fraud detection in auditing standards. However, numerous empirical studies also find that the model does not help auditors in practice. Notwithstanding the expectation gap, a series of accounting scandals and fraud is a test for the effectiveness of the model. Otherwise, it may need to set back a greater auditors’ responsibility for detecting fraud, which is somehow impossible.Abstrak : Tulisan ini bertujuan untuk memahami tanggung jawab auditor sehubungan dengan menemukan kecurangan dan mendiskusikan kerangka yang diadopsi dalam standar audit. Tanggung jawab untuk mendeteksi penipuan bisa dibilang masalah paling signifikan yang menyebabkan kesenjangan harapan. Meskipun auditor memiliki tanggung jawab langsung untuk mendeteksi penipuan pada periode awal profesi audit, tanggung jawab ini kemudian hilang pada standar audit. Hilangnya dapat terjadi akibat peningkatan kompleksitas kelembagaan yang dihadapi oleh auditor, dan dengan demikian penentu standar pada akhirnya dapat menguntungkan auditor, dibandingkan dengan kepentingan publik yang lebih luas. Penyusun standar berusaha membantu auditor dengan menyediakan model identifikasi dan penilaian risiko penipuan untuk membantu mendeteksi penipuan dalam standar audit. Namun, banyak studi empiris juga menemukan bahwa model tersebut tidak membantu auditor dalam praktiknya. Meskipun kesenjangan harapan, serangkaian skandal akuntansi dan kecurangan adalah ujian untuk keefektifan model. Jika tidak, mungkin perlu menetapkan tanggung jawab auditor yang lebih besar untuk mendeteksi penipuan, yang entah bagaimana tidak mungkin. 
Konsekuensi Ekonomik dari Regulasi Akuntansi Goodwill: Pengalaman Australia Nurkholis Nurkholis
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.45

Abstract

This study focuses on revealing the economic consequences of goodwill accounting regulation in Australia.  It attempts to achieve three main purposes: (1) to reveal the relationship between bonus compensation plans and managers’ agreement/disagreement with Australian goodwill accounting standard, AASB 1013, (2) to examine the relationship between acquisition made by companies and managers’ agreement/disagreement with the accounting standard, and (3) to test whether there is a significant difference between managers’ and public accountants’ agreement/ disagreement with the standard. Data of this research were gathered through mail survey. Respondents participated include 80 accounting managers of publicly listed companies and 70 public accountants which, altogether, represent 50% response rate. The quantitative approach (independent sample t-test and ANOVA) is used to address the research questions. This study reveals that the goodwill accounting regulation in Australia has had economic consequences which have been evident by the finding that managers with bonus compensation plan showed greater disagreement (compared with managers without bonus compensation plan) in the duration of twenty years allowed to amortize goodwill. This is supported by further evidence that managers have shown significantly stronger disagreement with the goodwill standard compared to public accountants which were less likely to be affected by the goodwill accounting regulation.
Pengaruh Dukungan Manajemen Puncak dan Komunikasi Pemakai-Pengembang terhadap Hubungan Partisipasi dan Kepuasan Pemakai dalam Pengembangan Sistem Informasi Sunarti Sunarti Setianingsih; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.12

Abstract

The importance of user participation to improve user satisfaction in the systems development process has been widely recognized in the literature. However, the perspective has suffered from equivocal results of empirical test and the absence of a theoritical explanation for the relationship. The purpose of this study is to investigate the interaction effect of contigency factor — top management support and user-developer communication — on relationship between user participation and user satisfaction. As suggested in the literatur, this study test hypotheses that these specific contigency factors should aid in indentifying situation where user participation would have a strong relationship with satisfaction.This study based on the responses of 94 midle manager from different organizations. The result of the analysis indicated that user participation has a direct relationship with user satisfaction. In addition, the contingency factors were found to play key roles on this relationship. Top management support proved to be quasi moderator. In project where there was a high level of top management support, the relationship between user participation and user satisfaction was significantly stronger than in project where top management support was low. User-developer communication were shown to be independent predictor of user satisfaction. User developer communication was positively related to user satisfaction regardless of the level of participation.The result have implications to systems developers and to academicians seeking to explain how, when, why and where user participation is needed. It was also explained the relationship between user participation and user satisfaction by suggesting the nature of relationship under different sets of conditions. Keywords: User participation, user satisfaction, top management support, user-developer communication.
Governmental Accounting Innovations: An Application of FMR Model in Indonesia SAID MUNIRUDDIN
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.238

Abstract

Indonesia has undergone years of reform of its Governmental Accounting System. A comprehensive framework is then needed to understand the overall process and results of the reform. With the help of the latest version of the internationally recognized model of Comparative International Governmental Accounting Research (CICAR), namely the Financial Management Reform Model (FMR), also called Lüder’s Contingency Model, this article attempts to find this big picture of “why is Indonesian national governmental accounting changing?”, “what factors influence the reform?”, “what are the reform concepts?”, “how is the reform implemented?”, and “what are the outcomes of the reform?”. This paper looks at the effects of Indonesian reformation of 1998 and its subsequent national governmental accounting changes until 2010. In this qualitative approach, a desk research technique is used to collect various printed and online data. A content analysis, which is more focused on the thematic analysis of text, is then employed in examining of related texts, government documents, publications, and regulations. The assessment of FMR Model with regard to the Indonesian national government has generally confirmed the elements found in the Contingency Theory while the overall condition is rather favorable for the current reform as well as for continuing to further stages. By highlighting various variables influencing governmental accounting reform in Indonesia, this initial research makes a contribution to Indonesian public accounting literature. Further comprehensive and detail research is highly recommended in order to have a comprehensive and clearer explanation of the reform.
Analysis of The Influence of The Board of Commissioners, Directors, Audit Committee and External Audit Effectiveness On The Level of Mandatory and Voluntary Disclosure Jason Effendi; Sylvia Veronica Siregar
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 (924.728 KB) | DOI: 10.33312/ijar.380

Abstract

Abstract: This study aims to examine the effect of the effectiveness of the board of commissioners, directors, audit committees and external audit (audit costs, the size of the Public Accounting Firm and the audit opinion) on the level of mandatory and voluntary disclosure. The study uses a sample of 142 non-financial public companies listed on the Indonesia Stock Exchange in 2011 and 2012. The result of the study concludes that the size of the public accounting firm has a significant negative effect on the level of mandatory disclosure, while the effectiveness of the board of commissioners and directors positively influence mandatory disclosure. The effectiveness of the directors and audit committee also positively influence the level of voluntary disclosure, whereas external audit does not influence the level of voluntary disclosure.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh efektivitas dewan komisaris, direksi, komite audit dan audit eksternal (biaya audit, ukuran Kantor Akuntan Publik dan opini audit) pada tingkat pengungkapan wajib dan sukarela. Penelitian ini menggunakan sampel dari 142 perusahaan publik non-keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2011 dan 2012. Hasil penelitian menyimpulkan bahwa ukuran kantor akuntan publik memiliki pengaruh negatif yang signifikan terhadap tingkat pengungkapan wajib, sementara efektivitas dewan komisaris dan direksi berpengaruh positif terhadap pengungkapan wajib. Efektivitas direksi dan komite audit juga secara positif mempengaruhi tingkat pengungkapan sukarela, sedangkan audit eksternal tidak mempengaruhi tingkat pengungkapan sukarela.
The Effect of Cognitive and Affective Aspects in Decision Making Using Balanced Scorecard JESICA HANDOKO; GUDONO GUDONO
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.158

Abstract

This study examines the effect of decision makers’ cognitive and affective aspects in decision making, especially when a firm implementing Balanced Scorecard (BSC). Cognitive aspect deals with decision makers’ cognitive capabilities and characteristics in utilizing all kinds of BSC measures, including common and unique measures. Affective aspect deals with negative emotions that often present in interpersonal relationships. There were three hypotheses being tested in a laboratory experiment using 2x2x2x2 mixed-subjects design. One hundred and sixty eight Accountancy and Management graduate students from Gadjah Mada University were randomly assigned in one of eight treatment cells.The results show that common and unique measures do have statistically significant effects on performance evaluation judgment and bonus allocation, and decision makers place greater emphasis on common than unique measures. These findings consistent with prior research that suggest sample with BSC knowledge will be able to utilizing both kinds of BSC measures. Although there were no statistically significant support for affect effect, this study provide important evidences for the BSC adopters to consider the makers’ cognitive (and affective) aspects if they want to pursue effective Balanced Scorecard.
Perbandingan Kinerja Reksa Dana Syariah dengan Reksa Dana Konvensional Cahyaningsih Cahyaningsih; Eko Suwardi; Doddy Setiawan
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.206

Abstract

The objective of this research is to evaluate the balanced shariah mutual fund performance compared with the balanced conventional mutual fund performance during the bull market of 2004-2006. Mutual fund performance can be measured by using Jensen Index, Sharpe Index, Treynor Index, MM Index, and TT Index. The information about security selection and market timing ability can be measured by using Henriksson-Merton Model and Treynor-Mazuy Model. The statistic methods used to test hypothesis are one sample t-test, independent sample t-test, simple regression analysis, and multiple regression analysis. Finally, the results show that during the bull market of 2004 and 2006 the conventional mutual funds have been able to outperform the shariah mutual funds, but in 2005 the shariah mutual funds have been able to outperform the conventional mutual funds. Portofolio managers of the conventional mutual funds have superiority skills in security selection and market timing ability than portofolio managers of the shariah mutual funds.
Presumptive Taxation Scheme: Its Impact On Tax Expense and Taxpayer’s Compliance Zulaikha, Zulaikha; Basuki Hadiprajitno, Paulus Th.
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.689 KB) | DOI: 10.33312/ijar.346

Abstract

Abstract: The presumptive taxation scheme under the Government Regulation 46 of 2013 are available for certain taxpayers who earn income from the business with a gross turnover of no more than Rp4,8 billion per year. The regulations impose final income tax by 1% of the gross turnover. The objectives of this study are to examine the impact of the taxation scheme on the income tax expense of the cooperative taxpayers. Also, this study explores the taxpayer accounting capability, perceptions, and preferences to the Government Regulation No 46 of 2013 on their influence on the tax payer's voluntary compliance. Surveys collected the primary and secondary data used on 257cooperatives. There is six hypothesis, compare cooperative's tax expense tests the first means between the presumptive and the regular taxation scheme. Multiple regression tests the second hypothesis until the sixth. The results show that the tax expense averages based on presumptive scheme less than that is subject to the regular system.The findings also show that the sum of the potential government revenue from the presumptive scheme less than from the regulation system. Furthermore, taxpayers' perceptions of the presumptive taxation model and accounting capability of the taxpayers have positive impact significantly on their preference to the presumptive taxation model; and the taxpayers' perceptions, accounting capability, and the preference to the presumptive taxation model have positive impact significantly on their taxpayers' voluntary compliance. All hypothesis proposed is supported by the empirical evidence. Abstrak: Skema perpajakan menurut Pemerintah 46 tahun 2013 diperuntukkan bagi wajib pajak tertentu tertentu yaitu wajib pajak yang memperoleh peredaran bruto tidak lebih dari Rp4,8 miliar per tahun. Peraturan ini mengenakan pajak penghasilan pada wajib pajak tersebut sebesar sebesar 1% dari omset bruto yang bersifat final. Tujuan dari penelitian ini adalah untuk menguji dampak skema perpajakan tersebut pada beban pajak penghasilan wajib pajak koperasi. Selain itu, studi ini mengekplorasi kemampuan pembayar pajak, persepsi dan preferensi pengurus kopersi terhadap Peraturan Pemerintah No. 46 tahun 2013 dan pengaruhyna terhadap kepatuhan wajib pajak. Penelitian ini menggunakan data primer dan data sekunder yang dikumpulkan dalam survei terhadap 257 koperasi di Jawa Tengah. Ada enam hipotesis yang diajukan, yang pertama diuji dengan membandingkan cara-cara pengeluaran pajak koperasi antara skema pajak dengan skema final dan dan skema perpajakan reguler. Hipotesis kedua sampai keenam diuji dengan regresi berganda. Hasil penelitian menunjukkan bahwa beban pajak penghasilan  versi PP Nomor 46 2013 (presumptive system) lebih kecil dari pada beban yang dihitung dengan sistem reguler (UU Nomor 36 Tahun 2008). Hasil penelitian juga menunjukkan jumlah potensi penerimaan pemerintah dari skema Presumptive (dugaan) lebih kecil dari pada skema penghitungan berdasarkan UU nomor 36 tahun 2008. Lebih lanjut, temuan juga menunjukkan bahwa persepsi wajib pajak atas presumptive taxation model dan kemampuan akuntansi pembayar pajak memiliki dampak positif signifikan pada preferensi mereka terhadap presumptive taxation model; dan persepsi wajib pajak, kemampuan akuntansi, dan preferensi wajib pajak atasa presumptive taxation model memiliki dampak positif yang signifikan pada kepatuhan sukarelan wajib wajib pajak. Semua hipotesis yang diajukan terdukung secara empiris.

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