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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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Analisis Framing dan Causal Cognitive Mapping dalam Pengambilan Keputusan Strategik: Suatu Studi Eksperimental Yusnaini Yusnaini
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.149

Abstract

The objectives of this research are to examine and to give empirical evidence about framing and causal cognitive mapping effect on strategic decision making under uncertainty condition.  The first hypothesis proposed is that there is bias in decision making caused by presented information of positive and negative framing. The second hypothesis suggests that the bias can be eliminated through causal cognitive mapping technique. In this research the bias that occurred can be measured by the risk of decision making preference, namely risk averse or risk seeking tendency.This research uses 2 x 2 between subject experimental designs.  Participants are 114 student of MM UGM Jakarta executive class. In order to examine the hypotheses, independent sample t-test is used.  The result is that the difference of average risk preference between participants who receive positive framing and participants who receive negative framing shows bias in decision making. The result of the test shows the supports the proposed hypotheses. This research empirically shows that framing and causal cognitive mapping technique affect strategic decision making under uncertainty. Specifically it can be concluded that: (1) decision makers that receive information in positive and negative framing will undergo bias in decision making; (2) participant who receive positive framing will tend to risk averse, whereas participant who receive negative framing will tend to risk seeking; (3) causal cognitive mapping technique can decrease bias as impact of framing in strategic decision making under uncertainty.
Perilaku Eksekutif dalam Menentukan Return Ekspektasian Melalui Program Opsi Saham Ida Bagus Putra Astika
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.197

Abstract

Previous research documents that executives manage earnings before the grant date and before the exercise of employee stock options (Yermark, 1997; Asyik, 2005). This study extends prior research by investigating whether the number of stock options granted is associated with earnings management before the grant date and whether the number of employee stok option exercised is associated with earnings management before the exercise date. I collect data from listed firms in Jakarta Stock Exchange that granted executive stock options from 1999 to 2005. Consistent with previous study, the results show the number of employee stock options granted is positively related to discretionary accruals before the grant date, suggesting that the more options a firm grants, the more likely executive manage earnings downward to lower the option exercise price. In addition, the study also shows that consistent with the hypothesis, the number of employee stok options exercised is positively related to discretionary accruals before the exercise date, indicating that the more options executives exercise the more likely they manage earnings upward before the exercise date to take advantage of a higher stock price
Regional Capabilities, Transfers And Wide Of Area Influence To Capital Expenditures With Moderation Of Economic Growth Pancawati Hardiningsih; Rachmawati Meita Oktaviani; Caecilia Srimindarti
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 (892.205 KB) | DOI: 10.33312/ijar.334

Abstract

Abstract: The proper allocation of capital expenditure will support the smoothness of government tasks and public facilities so that it will increase the productivity of the regional economy and job creation. This study aims to determine the effect of local revenues, general allocation funds, surplus funding budget and the area of the capital expenditure with the moderation of economic growth. The population in this research is the district/city of Central Java province in 2012-2014 as many as 35 consisting of 29 districts and six municipalities. Research data were analyzed by using multiple linear regression analysis of quasi model with a base of interaction. The results of hypothesis testing can be concluded that the local revenue affects the capital expenditure with negative intensity. While general allocation fund, economic growth, and size of the region have a positive effect on capital expenditure. However, the surplus funding budget has no impact on capital expenditure. Economic growth can be moderated by the effects of local revenues and general allocation funds on capital expenditures. While economic growth does not moderate the influence of surplus funding budget on capital expenditures. The result of this research can be used as policy and correction of decision for the central government in determining fund allocation, and it is hoped that local government will be more selective in the use of fund as well as to develop the potential of a regional economic sector to increase local revenue to be more independent.Abstrak:Alokasi belanja modal yang tepat akan mendukung kelancaran tugas pemerintah dan fasilitas publik sehingga akan meningkatkan produktivitas ekonomi daerah dan penciptaan lapangan kerja. Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan lokal, dana alokasi umum, anggaran dana surplus dan luas belanja modal dengan moderasi pertumbuhan ekonomi. Populasi dalam penelitian ini adalah kabupaten / kota provinsi Jawa Tengah pada tahun 2012-2014 sebanyak 35 yang terdiri dari 29 kabupaten dan 6 kotamadya. Data penelitian dianalisis dengan menggunakan analisis regresi linier berganda model kuasi dengan basis interaksi. Hasil pengujian hipotesis dapat disimpulkan bahwa pendapatan lokal mempengaruhi  belanja modal dengan intensitas negatif. Sedangkan dana alokasi umum, pertumbuhan ekonomi dan luas wilayah berpengaruh positif terhadap belanja modal. Namun, anggaran dana surplus tidak berpengaruh pada belanja modal. Pertumbuhan ekonomi dapat dimoderasi efek pendapatan lokal dan dana alokasi umum pada belanja modal. Sementara pertumbuhan ekonomi tidak memoderasi pengaruh anggaran dana surplus pada belanja modal. Hasil penelitian ini dapat digunakan sebagai kebijakan dan koreksi keputusan bagi pemerintah pusat dalam menentukan alokasi dana dan diharapkan pemerintah daerah akan lebih selektif dalam penggunaan dana serta untuk mengembangkan potensi sektor ekonomi daerah untuk meningkatkan pendapatan menjadi lebih mandiri.
Author Indexes Redaksi IJAR
The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.294 KB) | DOI: 10.33312/ijar.437

Abstract

Author Indexes for Volume 21, 2018
Pengaruh Luas Ungkapan Sukarela dan Asimetri Informasi Terhadap Cost of Equity Capital pada Perusahaan Publik di Indonesia Siti AsiaH Murni
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.116

Abstract

This study examines whether voluntary corporate disclosure level published in annual report and asymmetry information has an effect on cost of equity capital. The purpose of the study is to investigate whether the variances in corporate disclosure level and asymmetry information effect cost of equity capital. The sample consists of 61 companies listed on the Jakarta Stock Exchange in 1999 and 2000. The hypotheses tested was conducted by implementing pooled data method, for period of 1999- 2000. The results  support the hypotheses that voluntary corporate disclosure, information asymmetry and beta have effect on cost of equity capital.  More specifically, the results show that size significantly moderates the relationship between information asymmetry and cost of equity capital, but size does not significantly moderate the relationship between voluntary corporate disclosure level and cost of equity capital.
Perilaku Oportunistik Legislatif dalam Penganggaran Daerh Bukti Empiris atas Aplikasi Agency Theory di Sektor Publik Syukriy Abdullah; Jhon Andra Asmara
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.165

Abstract

Penerapan otonomi daerah di Indonesia berdasarkan UU No. 22/1999 dan UU No. 25/1999 telah membuka peluang diaplikasikannya teori keagenan dalam riset penganggaran publik. Legislatif adalah prinsipal bagi eksekutif sekaligus agent bagi voters (pemilih). Asimetri informasi antara eksekutif dan legislatif menjadi tidak terlalu berarti ketika legislatif menggunakan discretionary powernya dalam penganggaran. Hasil penelitian ini menunjukkan bahwa (1) legislatif berperilaku oportunistik dalam penyusunan APBD, (2) besaran PAD berpengaruh terhadap perilaku oportunistik legislatif, dan (3) APBD merupakan media bagi terjadinya political corruption.
Exploring the Presence of Beauty Cage in Accounting Education: Evidence from Indonesia ARI KAMAYANTI; IWAN TRIYUWONO; GUGUS IRIANTOAJI; DEDI MULAWARMAN
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.245

Abstract

Accounting education is presently trapped into reaching concepts of “beauty”. These represent masculinity and colonization. Currently, accounting education is regarded beautiful if it uses a masculine approach that relies greatly on rationalism and if it is used to control and maintain status quo through colonization. Paulo Freire’s dialogic education liberation, particularly coding as the first stage of reflection, namely Freirean Coding, is employed to define and explore the beauty cage. The article provides empirical evidence that such a cage exists in Indonesian accounting education. This research aims to awaken consciousness that accounting education must embark upon a change to liberate itself from the beauty cage.
The Influence of Ownership Structure on Stock Repurchase Policy of Companies Listed in Indonesia Stock Exchange Awangga Perdana; Siti Nurwahyuningsih Harahap
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 (1065.014 KB) | DOI: 10.33312/ijar.387

Abstract

Abstract: This study examines the influence of ownership structure on firms in Indonesia for their stock repurchase policy aimed to distribute excess funds to stockholders. Ownership structure studied consists of institutional ownership and managerial ownership. A sample of this study consists of 41 companies listed in the Indonesia Stock Exchange that repurchased their stocks from 2004 to 2013. The results showed that institutional investors and managerial ownership negatively affect the stock repurchase. Institutional ownership is considered able to be a useful monitoring tool to monitor the use of free cash flow in the company and mechanisms of control by the manager himself against the use of free cash flow is considered good. Moreover, they prefer to invest surplus funds in developing the company's business enterprises.Abstrak: Penelitian ini menguji pengaruh struktur kepemilikan pada perusahaan di Indonesia atas kebijakan pembelian kembali saham mereka yang bertujuan untuk mendistribusikan kelebihan dana kepada pemegang saham. Struktur kepemilikan yang dipelajari terdiri dari kepemilikan institusional dan kepemilikan manajerial. Sampel dari penelitian ini terdiri dari 41 perusahaan yang terdaftar di Bursa Efek Indonesia yang membeli kembali saham mereka selama periode 2004-2013. Hasil penelitian menunjukkan bahwa investor institusional dan kepemilikan manajerial berpengaruh negatif terhadap pembelian kembali saham. Kepemilikan institusional dianggap mampu menjadi alat pemantauan yang baik untuk memantau penggunaan arus kas bebas di perusahaan dan mekanisme kontrol oleh manajer sendiri terhadap penggunaan arus kas bebas dianggap baik. Selain itu, mereka lebih suka menginvestasikan dana surplus untuk mengembangkan perusahaan bisnis perusahaan.
Hubungan antara Biaya Transaksi dan Post-Earnings Announcement Drift: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEJ MARFUAH MARFUAH
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.84

Abstract

The purpose of this study is to test the relationship between the transactions costs and post-earnings announcement drift. Share price and annual rupiah trading volume are chosen as proxies for the inverse of direct and indirect costs of transactions.On the basis of data of companies listed in the Jakarta Stock Exchange during the period of 1995 and 1996, the empirical test shows that there was a positive relationship between transactions costs and post-earnings announcement drift. This result indicates that transactions costs are an important determinant of the efficiency of capital markets. The results of this paper are consistent with an informational efficiency perspective that firms with high transactions costs can display significant mispricing or dritf, while those with low transactions costs are unlikely to be mispriced (Bhushan, 1994).
Accounting Data and Bank Future Failure: A Model for Indonesia Abdul Mongid
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.68

Abstract

Bank or Depository institution failures are widely perceived to have greater adverse effects on the economy and thus are considered more important than those of other types of business firms. In part, banks failures are viewed to be more damaging than other failures because of a fear that they may spread in domino fashion throughout the banking system. Thus, the failure of an individual bank introduces the possibility of system wide failures or systemic risk. This perception is widespread. It appears to exist in almost every country at almost every point in time regardless of the existing economic or political structure. As a result, bank failures have been and continue to be a major  public policy concern in all countries and a major reason that banks are regulated more rigorously than other firms.This research investigates and presents a model of bankruptcy prediction for the Indonesian banking system using accounting data. The study evaluates to what extent balance sheet (BS) and the off- balance sheet (OBS) items, as prescribed in the CAMEL (Capital Adequacy, Assets Quality, Management, Earning and Liquidity) ratings system,  can be used as an early warning of bank failure. The study also investigates what are really the most important determinants of bank failure. This research may provide the Indonesian Banking Supervision Agency  with a new tool that may help them in developing an early warning system for predicting future possible problems in the Indonesian banking system.

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