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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 Hubungan Struktur Kepemilikan Manajerial, Nilai Perusahaan dan Investasi Dengan Model Persamaan Linear Simultan Eddy Suranta; Pratana Puspa Midiastuty
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.91

Abstract

The research is purported to observe the influence of managerial ownership and board size toward firm value and investment. The empirical examination is carried out in two regression model namely the ordinary least square which purpose to observe a non-monotonic relationship between the managerial ownership toward firm value and investment. The second regression model used a simultaneous equation system of the two-stage least square (2SLS) to observe if firm value and investment influenced by managerial ownership and board size.The results of empirical examination using OLS indicate that managerial ownership relationship and firm value are linear and negative and using 2SLS indicate a similar result with result of OLS regression. This result indicated that the managerial ownership constitute exogenous variable toward firm value. The next examination results in using OLS indicate managerial ownership cannot be predicting influence and using 2SLS the result is different by paramater estimation. The whole results gives evidence that managerial ownership constitute exogenous variable. The final examination result indicates that shareownership by board of director and a commissioner as exogenous variables toward firm value and investment.
Dampak Kebijakan Dividen terhadap Harga Saham pada Waktu Ex-dividend Day Pujiono Pujiono
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.75

Abstract

The ex-dividend day is right lost day of dividend that will pay from company to stocks holder. This research is designed to examine capital markets reaction at the ex-dividend day in Indonesia and Singapore Capital Market. Research variables are a closing stocks price at the ex-dividend day as dependent variable, and dividend, trading volume, and financial leverage as independent variables.The collecting data uses purposive sampling. One thousand and fifty two data are collected from three hundred and thirty nine companies listed in Jakarta Stock Exchange, and three hundred and ninety data are collected from three hundred and forty three companies listed in Singapore Stock Exchange during in 1992-1996. Several statistical tests of this research use classical assumption test, feasibility model test, and hypothesis test.The result of research showed that all variables are statistically significant. However, for the sampli is in Indonesia only succeed to support second hypothesis, and for the sampli is in Singapore succeed to support first and third hypothesis. The conclusion of research that market reaction of the ex-dividend day has had different impact between developed capital market and emerging capital market.
Governance Mechanisms and Earnings Management: Evidence from Indonesia MUHAMMAD AGUNG PRABOWO; IRWAN TRINUGROHO; TAUFIK ARIFIN; SUTARYO SUTARYO
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.236

Abstract

We investigate the association between ownership, board structure, audit committee size, external auditor, and accounting accruals using a dataset of Indonesian listed firms. The theoretical framework borrows from agency theory predicting that governance mechanism might discourage management from engaging in earnings manipulation. The empirical evidence supports the conditional impact of ownership, board properties, and audit committee on the level of discretionary accruals. Ownership by the ten largest shareholders is significantly related to the level of income decreasing discretionary accruals negatively. The representation of independent directors and the size of audit committee are found to have significant and negative impact on income increasing discretionary accruals. The size of the board is insignificantly related to both income increasing and decreasing accruals. The findings suggest that governance mechanisms are more likely to help mitigating agency problems in specific circumstance. However, the results of the study might suffer from measurement issues.
The Perception of Financial Statement Users in Indonesia Towards Internet Financial Reporting (IFR) Ispon Asep Yurano; Siti Nurwahyuningsih Harahap
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 (834.59 KB) | DOI: 10.33312/ijar.378

Abstract

Abstract: This study seeks to explore the perception of financial statement users regarding Internet Financial Reporting (IFR) practices in Indonesia. Based on 200 questionnaires distributed to financial statement users that are familiar with the internet, only 156 questionnaires that can be further analyzed using Kruskal-Wallis and Mann-Whitney test. The result showed that financial statement users in Indonesia found that the financial information provided on the company website is quite accurate, relevant, and relatively easy to obtain, but the information provided was difficult to be processed. As for financial information in external party website, financial statement users assess that external party website more readily available than the financial information contained in the company' website. Also, financial statement users also perceive that the usefulness of IFR still lacks, especially on the adequacy of information, so that financial statement users are still relying on other sources of information for decision making. As for ease of use IFR, financial statement users have different perceptions, in which the perceptions of differences caused by differences in the characteristics of respondents regarding work experience, education level, educational background, and frequency of use of the internet to search for financial information. Abstrak: Penelitian ini berusaha untuk mengeksplorasi persepsi pengguna laporan keuangan mengenai praktik Pelaporan Keuangan Internet (IFR) di Indonesia. Berdasarkan 200 kuesioner yang didistribusikan ke pengguna laporan keuangan yang akrab dengan internet, hanya 156 kuesioner yang dapat dianalisis lebih lanjut menggunakan Kruskal-Wallis dan tes Mann-Whitney. Hasil penelitian menunjukkan bahwa pengguna laporan keuangan di Indonesia menemukan bahwa informasi keuangan yang disediakan di situs web perusahaan cukup akurat, relevan, dan relatif mudah diperoleh, tetapi informasi yang diberikan sulit untuk diproses. Adapun informasi keuangan di situs web pihak eksternal, pengguna laporan keuangan menilai bahwa situs web pihak eksternal lebih mudah tersedia daripada informasi keuangan yang terdapat di situs web perusahaan. Selain itu, pengguna laporan keuangan juga merasakan bahwa kegunaan IFR masih kurang, terutama pada kecukupan informasi, sehingga pengguna laporan keuangan masih mengandalkan sumber informasi lain untuk pengambilan keputusan. Adapun kemudahan penggunaan IFR, pengguna laporan keuangan memiliki persepsi yang berbeda, di mana persepsi perbedaan disebabkan oleh perbedaan karakteristik responden mengenai pengalaman kerja, tingkat pendidikan, latar belakang pendidikan, dan frekuensi penggunaan internet untuk mencari informasi keuangan.
Bukti Empiris Pengaruh Spesialisasi Industri Auditor terhadap Earnings Response Coefficient Sekar Mayangsari
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.114

Abstract

This study investigates the effect of auditor industry specialization on the earnings response coefficients (ERC). Prior work (DeAngelo 1981)  has suggested that auditors offer different levels of audit quality. One component of the quality difference across auditors is industry specialization (Craswell et al. 1995 and Hogan and Jeter 1999). Teoh dan Wong (1993) argue that audit quality is positively associated with the client’s quality of earnings and the earnings response coefficient (ERC), which is the responsiveness of the stock market to information about unexpected earnings. This study uses the sample of unregulated companies during1996-2000. The results suggest that, after controlling another variables that correlates with ERC, clients of industry specialist auditor have higher ERCs than clients of non-specialist auditors. Interestingly, there is no difference response statistically significance between firms that were audited by specialist auditor and by nonspecialist auditor.
Kemampuan Laba dan Arus Kas dalam Memprediksi Laba dan Arus Kas Perusahaan Go Publik di Indonesia Parawiyati Parawiyati; Zaki Baridwan
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.1

Abstract

Financial accounting information is used by potential users to make necessary economic decisions. Earnings and cash flow are some of the measure that show a firms successful management. Earnings are useful for measuring a firms performance, and esti­mating the representative earning, the risk of investing and the cash flow information key measures of liquidity. Accounting information, is not yet one of the fundamental analysis tools for trading in Indonesian Capital     Market. However, with increased development, accounting information will be necessary for making important decisions in the capital market.The objective of the study was to test the relationship of the ability of financial information in predicting the benefit of equity investment that consists of earnings and cash flow. The first hypothesis is earning predictor is better than cash flow predictor to predict future earning. Second, earning predictor is better than cash flow predictor to predict future to predict future cash flow. Lastly, earnings have incremental prediction ability to cash flow.There were 288 financial statements of manufacturing firms for the period of 1989-1994 include as a sample. Earnings data used in the tests is from the period of 1989-1994 and cash flow data is from 1992-1994 period. The statistical method used in this research is linear regression. then T-test, regression coeffi­cient,     correlation determination and F-test on the 5% level significance. The autocorrelation tests show that there is no linear relationship between independent variables, and that there was no correlation between disturbance factors, because the Durbin Waston test shows value of 2.The statistical results show that earning predictor and cash flow predictor are both significant in predicting earning and cash flow one year ahead, The ability of earning predictor in predicting earning and cash flow is bigger than cash flow predic­tor, this is shown with the regression coefficient. Then is showed that a part from earnings being a tool for predicting earnings, it can be predict cash flows. The results of this research also show F-test is significant, which means that both predictors, earning and cash flow can be used for predicting earning and cash flow efficiently.Key Words:    Auditors Ethical Orientation, Ethical Sensitivity, Professional   Commitment, Organization Commitment
Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Publik dan Badan Usaha Milik Negara di Indonesia WILOPO WILOPO
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.163

Abstract

The accounting fraud is frequent, widespread and familiar in many countries and organization. It brings a loss to firms and investors. But there is no research trying to explain factors comprehensively influencing it. The objectives of the research are to test and explain the effect of the internal control effectiveness, suitability of reward, compliance to accounting rules, information asymmetry, management morality toward unethical behavior and intention to accounting fraud. More particularly, the research attempts to examine the causal relationship between the variables involved. Questionnaire was used to collect data. The analysis unit was the company. The research population was 477 companies consisting of public companies and state owned companies in Indonesia. The research samples were one hundred and fifty three companies. The research respondents were directors or managers responsible to prepare financial statements. Structural Equation Modeling was used to test the hypothesis. The findings of the research showed that internal control effectiveness, compliance to accounting rules, information asymmetry, and management morality affected unethical behavior and intention to accounting fraud significantly. But the research showed that suitability of the reward did not affect management unethical behavior and intention to accounting fraud. The findings of the study provided an input to develop comprehensive research about good governance and corruption. It is also suggested to add more comprehensive research model by adding more variables (e.g. laws, politics, and social aspects) and to develop the research in government institution and non profit organization.
Timeliness of Financial Reporting: An Empirical Study in Indonesia Stock Exchange IKA MERDEKAWATI; REGINA J. ARSJAH
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.243

Abstract

This study empirically analyzed timeliness of financial reporting in Indonesia. Timelines of financial reporting are measured by audit lag and reporting lag. This study utilized an unbalanced panel of 700 firm-years of companieslisted on the Indonesia Stock Exchange during the period 2007-2009. The mean of audit lag is 74 days and the mean of reporting lag is 94 days. It is found that corporate governance and audit opinion negatively affect both audit lag and reporting lag, whereas firm size positively affectsaudit lag and reporting lag. Debt ratio only negatively affects reporting lag. Auditor’s firm, profitability, price earnings ratio and dividend payout ratio do not significantly affect either audit lag or reporting lag. Inter-industry analysis of audit lag and reporting lag reported that the financial industry has the shortest audit lag and reporting lag. The trade, service and investment industries have the longest audit lag whereas the property, real estate and building construction industries have the longest reporting lag.
The Role of Individual Characteristics, CSR Information, Financial and Non-Financial Compensation to Job Seekers Interests in A Company Putri Paramita Agritansia; Resa Masela Khairunnisa; Thareq Akbar Adiguna
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 (1129.34 KB) | DOI: 10.33312/ijar.385

Abstract

Abstract: Human resources are the key to achieving and maintaining corporate goal(s). Obtaining high-quality human resources is a challenging task for every corporation. Therefore, corporations compete in providing attractive compensation packages to both its current and prospective employees. The objective of this study is three folds. Firstly, this study seeks to explore the effect of information on compensation and corporate social responsibility (CSR) disclosures toward fresh-graduate job seekers interests of a company. Next, the objective of this study is to examine the interactional effects between the prior mentioned independent variables. Lastly, this study is conducted to examine the role of moral reasoning as a moderating variable in the relationship between those mentioned above independent and dependent variables. In examining the relationship, this study uses the moderated regression analysis. This study is an experimental study that adopts 2x2 designs amongst subjects. Information on compensation and CSR disclosures are manipulated in this study. The total of thirty-seven people consisted of the final semester undergraduate students and recent bachelor degree graduates participated in this study. In analyzing the collected data, this study uses ANOVA. This study finds that only corporate CSR disclosures affect fresh-graduate job seekers work intention in a corporation. Abstrak: Sumber daya manusia adalah kunci untuk mencapai dan mempertahankan tujuan perusahaan (s). Memperoleh sumber daya manusia berkualitas tinggi adalah tugas yang menantang bagi setiap perusahaan. Oleh karena itu, perusahaan bersaing dalam menyediakan paket kompensasi yang menarik bagi karyawan saat ini dan calon karyawannya. Tujuan dari penelitian ini adalah tiga kali lipat. Pertama, penelitian ini berusaha untuk mengeksplorasi efek informasi tentang kompensasi dan tanggung jawab sosial perusahaan (CSR) pengungkapan terhadap minat pencari kerja fresh-graduate perusahaan. Selanjutnya, tujuan dari penelitian ini adalah untuk menguji efek interaksional antara variabel independen yang disebutkan sebelumnya. Terakhir, penelitian ini dilakukan untuk menguji peran penalaran moral sebagai variabel moderasi dalam hubungan antara yang disebutkan di atas variabel independen dan dependen. Dalam memeriksa hubungan, penelitian ini menggunakan analisis regresi moderat. Penelitian ini merupakan penelitian eksperimental yang mengadopsi desain 2x2 di antara subjek. Informasi tentang kompensasi dan pengungkapan CSR dimanipulasi dalam penelitian ini. Sebanyak tiga puluh tujuh orang terdiri dari mahasiswa sarjana akhir semester dan lulusan gelar sarjana baru berpartisipasi dalam penelitian ini. Dalam menganalisis data yang dikumpulkan, penelitian ini menggunakan ANOVA. Studi ini menemukan bahwa hanya pengungkapan CSR perusahaan yang mempengaruhi niat kerja pencari kerja lulusan baru dalam suatu perusahaan.
Pengaruh Job Insecurity, Faktor Anteseden, dan Konsekuensinya terhadap Keinginan Berpindah Karyawan: Studi Empiris pada Kantor Akuntan Publik di Indonesia Vince Ratnawati; Indra Wijaya Kusuma
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.82

Abstract

The objective of this study is to determine the effects of job insecurity on turnover intention.  In particular, this study examines the effects of job insecurity, its antecedents factors (such as job satisfaction, role conflict, and locus of control), and its consequence (such as organizational commitment) on turnover intention.The data are collected through mail survey from ninety-eight auditors from a sample of CPA firms. Six variables are investigated in this study.  Those are job satisfaction, role conflict, locus of control, job insecurity, organizational commitment, and turnover intention.The results show that role conflict and locus of are antesedent of  job insecurity and organizational commitment is a consequence of job insecurity. The results also show job satisfaction directly affects organizational commitment and that organizational commitment and role conflict directly affect  turnover intention.  Thus, the effort to decrease the turnover intention is carried out by reducing role conflict and job insecurity level, and increasing internal locus of control and organizational commitment.

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