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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 486 Documents
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Hubungan Tindakan Perataan Laba dengan Reaksi Pasar atas Pengumuman Informasi Laba Perusahaan yang Terdaftar di Bursa Effek Jakarta Prihat Assih; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.36

Abstract

The investor’s attention on net income numbers without regard to the procedures used to generate them, has encourage management to carry out earnings management. Includes within earnings management is income smoothing. Income smoothing can be viewed in term of the reduction in earnings variability over a numbers of periods, or within a single period, as the movement toward unexpected level of reported earning.Objective of this study to examine the market reaction on earnings announcement due to the income smoothing. This study examine ninety nine companies which listed in Jakarta Stock  Exchange at least since 1990. Market reaction is measured as cumulative abnormal return five days surrounding the companies’ earnings announcement date.Overall, the result of this study indicate that there is significant market reaction surrounding the companies’ earnings announcement date and these market reaction significantly difference between smoother companies and non-smoother companies.This study is hopes to give contribution to the literature, that income smoothing practice can regard as a signal to better prediction of future earnings by investors and a mean to decrease market reaction on companies’ earnings anouncement.
Evaluasi Perilaku Penerimaan Wajib Pajak Terhadap Penggunaan E-filing Sebagai Sarana Pelaporan Pajak Secara Online dan Realtime Adrianto Sugiarto Wiyono
The Indonesian Journal of Accounting Research Vol 11, No 2 (2008): JRAI May 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.188

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi perilaku penerimaan Wajib Pajak terhadap e-filing di Indonesia, dengan menggunakan model yang pernah digunakan oleh Amoroso dan Gardner (2004) dalam penelitiannya terhadap pengguna Internet. Model tersebut menggunakan Technology Acceptance Model (Davis, 1989) yaitu model yang secara luas digunakan dalam penelitian sistem informasi yang kemudian dikembangkan dengan menambahkan variabel eksternal yaitu Gender, Complexity, Experience dan Voluntariness.Dalam penelitian ini digunakan dua metode pengumpulan data. Pertama adalah Purposive Sampling dengan menggunakan Judgement Sampling dan kedua adalah Snowball Sampling. Kuesioner dikirimkan kepada responden yaitu para Wajib Pajak di Indonesia yang pernah mencoba atau telah menggunakan e-filing melalui surat dan e-mail. Isian kuesioner yang diterima kembali adalah sebanyak 102 dan yang layak untuk dianalisis dengan menggunakan Partial Least Square berjumlah 75 dengan proporsi 39 responden adalah wanita dan 35 responden adalah pria.Setelah dilakukan analisis terhadap 75 isian  kuesioner tersebut, diperoleh simpulan bahwa, kewajiban menggunakan e-filing akan menyebabkan tidak signifikannya pengaruh Minat Perilaku terhadap Penggunaan Senyatanya. Selain itu Kerumitan mempunyai pengaruh yang signifikan terhadap Penggunaan Senyatanya, demikian pula Jenis Kelamin juga mempunyai pengaruh signifikan terhadap Persepsi Kemudahan Penggunaan.
Do Firms Manage Their Earnings During Initial Public Offerings? Fuad Rakhman
The Indonesian Journal of Accounting Research Vol 16, No 2 (2013): IJAR May 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.273

Abstract

This study investigates if IPO firms in Indonesia manage theirearnings around the time of their IPO. Using financial data from 1999to 2012, I examine the abnormal accruals of IPO firms during the threeyears prior to their IPO year and in their IPO year. I find that issuingfirms managed their earnings starting two years prior to their IPO yearand that earnings management was most profound in the IPO year. Furthertests indicate that firms used income-increasing accruals duringthe period leading to the IPO. These findings are consistent with theview that firms manage their earnings to maximize the initial offer priceand the proceeds from the IPO
Local Sources of Income, Capital Expenditures and Human Development Index: Evidence from Central Java, Indonesia Ardiansyah Ardiansyah
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 (841.465 KB) | DOI: 10.33312/ijar.432

Abstract

The implementation of regional autonomy is to give authority to local governments in managing of local potentials to allocate revenues in fulfilling the public interest and enhance public welfare. The public welfare can be seen from the increasing of Human Development Index of the region through the allocation of capital expenditures. The objective of the research is to recognize the effects of the Local Own-source Revenue (PAD), the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) towards the Capital Expenditures and the Quality of Human Development (which is measured by Human Development Index HDI). The sampling method used in this research is purposive sampling method, with total sample of 24 regencies/municipalities in Central Java. The research data used is the secondary data of the Regional Revenues and Expenditures Budget of regional government of regencies/municipalities in Central Java, which includes Local Own-source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Regional Expenditures Actual Report and Human Development Index (HDI) in the fiscal years of 2010-2012.  The results of this research show that the Local Own-source Revenue (PAD), the General Allocation Fund (DAU) and Special Allocation Fund (DAK) have simultaneously influence on the Human Development Index. Partially, only the Local Own-source Revenue (PAD) has positively influences to Human Development Index.
Analisis Faktor-Faktor yang Mempengaruhi Kondisi Financial istress Suatu Perusahaan yang Terdaftar di Bursa Efek Jakarta Luciana Spica Almilia
The Indonesian Journal of Accounting Research Vol 7, No 1 (2004): JRAI Januari 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.107

Abstract

There is abundant researches describing prediction models of firm’s bankruptcy, but only few researches have sought to predict firm’s financial distress. The financial distress condition happens before bankruptcy. The purpose of this research is to examine the factors that affect financial distress condition of a firm. The factors that are examined on this research are financial ratio, industry relative ratio, firm’s sensitivity to macroeconomic variables, auditor reputation and underwriter reputation.The sample consists of 19 companies which  were delisted from 1999 through 2002 and 41 listed companies until 2002. The sample are selected using purposive sampling approach. The statistic method which is used to test on the research hypothesis is logistic regression. Backward stepwise technique is used to gain a model that has the highest classification power, by removing the most insignificant variable in the model.The results show that industry relative ratio has a higher classification power rather than unadjusted financial ratio. This research also indicates that a firm’s sensitivity to macroeconomic variables (IHSG, General Consumer Price Index, Money supply and SBI interest rates) and auditor reputation is a significant variable in determining of companies’ financial distress.
Pengaruh Persepsi Manajer atas Informasi Akuntansi Keuangan terhadap Keberhasilan Perusahaan Kecil Kiryanto Kiryanto; Dedi Rusdi; Sutapa Sutapa
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.59

Abstract

The objective of this research is to find whether or not the internal factors such as learning process, motivation, and personality might influence againts the manager’s perception on the financial accounting information and to know whether the existing perception might influence againts the success of managing small bussines.This research is undertaken in the Small Business Environment Bugangan Semarang. The collection of data is done by providing questionaire to the collected manager’s and by interviewing  to complete the required data. The collected data will be processed by SPSS and be analyzed by regression analysis.The result of this analysis may show that learning process, motivation, and personality which become the intenal factors together have a positif influence againts the manager’s perception on financial accounting information. Furthermore, the result of this analysis may also show that the manager’s perseption on financial accounting information has a positif influence againts the success small bussines.
Tipe Lingkungan Pengendalian Organisasi, Orientasi Profesional, Konflik Peran, Kepuasan Kerja dan Kinerja: Suatu Penelitian Empiris Bambang Riyanto; Dwi Fitri Puspa
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.26

Abstract

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Auditor Tenure and Audit Quality: Evidence of Mandatory Auditor Rotation in Indonesia AGUS FREDY MARADONA; SUTRISNO SUTRISNO; GRAHITA CHANDRARIN
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.220

Abstract

The main objective of this research is to investigate the effect of auditor tenure, both in the audit-firm tenure dimension and in the audit-partner tenure dimension, on audit quality. Debate over auditor rotation has been recurring recently, especially when this requirement is included in the proposed public accountant act. Our study is meant to provide empirical evidence for the debate surrounding the auditor rotation requirements in Indonesia. In this study, we identify the length of auditor tenure from the signature of audit-partner in charge on the independent auditor report. We are able to do so since unlike the U.S., the independent auditor reports in Indonesia expose name and signature of the audit-partner in charge. Using modified Jones model of discretionary accruals as our measure of audit quality, we test our hypothesis on our sample of 1,100 firm-year observations from 212 companies for the period of 1995 to 2001. We find that: (1) audit-firm tenure positively affects audit quality; (2) audit-partner tenure does not affect audit quality; and (3) there is an incremental positive effect of audit-firm tenure on audit quality which cannot be explained by audit-partner tenure. Our results suggest that there is an increase in audit quality along with an increase in audit-firm tenure. However, it also suggests that the results of this research do not support the mandatory audit-firm rotation required by the Indonesian government.
Level of Growth and Accounting Profitability in Corporate Value Creation Strategy Erni Ekawati
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.130

Abstract

This research examines associations between level of growth and accounting profitability drawn from corporate value creation strategy. Results demonstrate that although the accounting profitability measures generally rise with sales growth, an optimal point exists beyond which further growth contributes to value destruction and adversely affects profitability.
Do the Cost Stickiness in The Selling, General and Administrative Costs Occur in Manufacturing Companies in Indonesia? Paskah Ika Nugroho; Wulan Endarti
The Indonesian Journal of Accounting Research Vol 17, No 3 (2014): IJAR September 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1066.071 KB) | DOI: 10.33312/ijar.403

Abstract

Abstract: The purpose of this research is to determine whether the cost stickiness occurred in manufacturing companies in Indonesia. Cost stickiness of the cost increase can be seen from the higher cost of a rise in the volume of activity when compared with the cost decline as volume decreased activity. This study uses two models with the logarithm of the change of variable selling, general and administrative costs (SG&A) costs as the dependent variable during the logarithmic change in operating income, a dummy variable intensity increase of income and assets as an independent variable. Research samples using 135 manufacturing companies in the period 2009- 2011. This study could not find any cost stickiness in manufacturing companies in Indonesia. However, we found that the higher the intensity of the assets of the company, the higher cost stickiness.Abstrak: Tujuan penelitian ini adalah untuk mengetahui apakah perilaku biaya terjadi pada perusahaan manufaktur di Indonesia. Cost Stickinessdari peningkatan biaya dapat dilihat dari biaya yang lebih tinggi dari peningkatan volume aktivitas jika dibandingkan dengan penurunan biaya karena volume kegiatan menurun. Penelitian ini menggunakan dua model dengan logaritma perubahan biaya variabel penjualan, biaya umum dan administrasi (SG & A) sebagai variabel dependen sedangkan perubahan logaritmik dalam pendapatan operasi, peningkatan intensitas variabel dummy pendapatan dan aset sebagai variabel independen. Sampel penelitian menggunakan 135 perusahaan manufaktur pada periode 2009- 2011. Studi ini tidak menemukan kekakuan biaya di perusahaan manufaktur di Indonesia. Namun, kami menemukan bahwa semakin tinggi intensitas aset perusahaan, semakin tinggi pula Cost Stickiness-nya.

Page 20 of 49 | Total Record : 486

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