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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 Effect of Conservatism on Information Asymmetry SRI HANIATI; FITRIANY FITRIANY
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.234

Abstract

This study examines the influence of conservatism on information asymmetry. This research is conducted on non-financial companies, which were  listed on the BEI during 2007 to 2008. The conservatism was measured in some  models such as Givoly Hyan model (2000), Zhang model (2007), Kasznik model (1999), and market-based model (Duellman, 2006), whereas, asymmetrical accounting was measured with CSPREAD (Kanagaretnam etal.,2007). Zhang's model has the highest R2 (14.01%), and then followed by Givoly (2000) 13%, then others 11%. The research reveals that conservatism has a significant and negative correlation on information asymmetry. It supports Lafond and Watts (2006) which explains that conservatism has its role in reducing information asymmetry.This results suggest that IFRS should not abandon conservatism principles, because evidence shows that these principles reduce information asymmetry between managers and investors.
Pengaruh Locus of Control terhadap Hubungan antara Ketidakpastian Lingkungan dengan Karakteristik Informasi Sistem Akuntansi Manajemen Priyono Puji Prasetyo
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.73

Abstract

This study is to identify the interactive effect of perceived environmental uncertainty and locus of control on management accounting systems design. Management accounting systems design is defined in term of perceived availability of characteristics of information.In this study it is hypothesized that as  perceived environmental uncertainty (PEU) increases, internal on the locus of control (LOC) scale will perceived information that has wider scope and more aggregated and is timely to be more usefull than do external on the locus of control scale. Data is selected using random sampling method. The units of analysis for responses of 45 managers - production, finance and marketing. Colection of data is performed using mail survey method. Multiple regression method is used to test the hypotheses.The results of this study indicate that there are empirical support to broadscope and timely information. However, there are not significant effect on aggregated information.
Pengaruh Customization dan Interdependensi terhadap Karakteristik Informasi Sistem Akuntansi manajemen Broad Scope dan Aggregation Fivi Anggraini
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.89

Abstract

This study examined  empirically whether the relation between customization and charateristic of management accounting systems specially broad scope and aggregation information is a direct one or whether the relation operates via interdependence. The purpose of this study is to reexamined the result of Bouwens (1998), Bouwens and Abernethy, (2000) study reveal there is no strong support for characteristic of broad scope management accounting systems and aggregation information for uncertainty in managerial decision making. This is different from earlier studies of Mia & Chenhall (1994), Abernethy & Guthrie (1994), Chong (1998). A theoretical framework is developed to study the effect of customization on the use charateristic of management accounting systems. This theory suggests that customization has a direct effect on the use charateristic of management accounting systems, but also that customization augments interdependence between departements which in turn effects charateristic of management accounting systems use. It is argued that the information required for decision making by managers in firms pursuing customization differs significantly from the requirements of managers in firms which produce primarily standardized products. Information requirements change not only in direct response to the pursuit of customization but also due to the increasing  interdependence which occur between functional departements.Path analysis is used to test the model. This study reveals that customization not increases interdependence in functionally differentiated structures. Partial support is found for a direct relationship between customization and characteristic of management accounting systems broad scope use. The result of this study can confirmation study Bouwens (1998), Bouwens dan Abernethy (2000) but there is no support to aggregation information. The other support is also found for a direct relationship between interdependence and management accounting systems aggregation information  and  there is no support for broad scope information. Data analysis revelas support for relation direct customization in charateristic of management accounting systems of broad scope information but it is not to aggregation information. Indirect customization not influences characteristic manage ment accounting systems broad scope and aggregation information use via interdependence. The study of 126 production dan sales managers further revealed difference in management accounting systems use of customization and interdepedence.
A Comparison of Experienced and Inexeperienced Auditors: The Role of Feedback on Internal Control Assesments YAVIDA NURIM
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.250

Abstract

Internal control task has a significant role in the overall process of an audit because it determines the scope of the auditor's examination. Therefore, auditors' competence as a result of obtaining experience will optimize the performance on internal control judgment. However, internal control as structured tasks which needs little judgment or experience has a rich learning environment. Therefore, it can be acquired through learning by doing as learning theory states that subjects who receive feedback after completing tasks will acquire knowledge which can only be acquired by professional auditors. This study uses experimental methods with students as participant and   survey methods with experienced auditors as participants. The findings show that subjects who receive feedback after the task completion have higher internal control performance rather than subjects who do not receive any feedback. The findings also show that an outcome feedback is more appropriate to facilitate learning than an explanatory feedback. Findings also show that experience auditors have lower internal control performance than inexperienced auditors who receive feedback after task completion. The results are consistent with prior research that internal control tasksare structured tasks. Due to such a characteristic, internal control task can be acquired through learning by doing as suggested by learning theory.
Hubungan Manajemen Laba Sebelum IPO dan Return Saham dengan Kecerdasan Investor sebagai Variabel Pemoderasi JONI JONI; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.202

Abstract

The major purpose of this study is to investigate association be-tween earnings management before Initial Public Offerings (IPO) and stock's returns with investors sophistication as a moderating  variable. Institutional ownership is used to proxy investors sophistication. The JSX's IPO companies from 1990 to 2002 were used as samples. The first sample was 75 companies which institutional ownership ? 40% and the second was 63 companies that institutional ownership ? 60%. Instrumental Variable Approach (Kang and Sivaramakrishnan, 1995) was used to detect earnings management.This study provides an evidence that issuers report unusually high earnings management around IPO (two years before and five years after IPO). Issuers used mean reversing strategy in  two years before IPO period (income decreasing) for preparing earnings management in the next period (income increasing). Furthermore, this study documented a negative association between earnings management andstock's re-turns with investors sophistication as moderating variable. One inter-pretation of this finding is that high earnings management has substan-tial stock's returns consequences when investors sophistication factor was taken into account. This finding is consistent  with the prior re-search developed by Balsam et al., 2002.
Pengaruh Partisipasi terhadap Kepuasan Pemakai dalam Pengembangan Sistem Informasi dengan Kompleksitas Tugas, Kompleksitas Sistem, dan Pengaruh Pemakai sebagai Moderating Variable Nurika Restuningdiah; Nur Indriantoro
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.41

Abstract

The relationship between user participation and user satisfaction in the system development process still becomes the interesting problem, because there has not been consistent empirical result. In seeking to explain such equivocal results, the effect of three contingency factors- task complexity, system complexity,  and user influence— on the relationship between user participation and user satisfaction were investigated. As suggested in the literature, this research tests hypotheses that these spesific contingency factors should aid in identifying situations where user participation would have a strong relationship with satisfaction.Analysis of 102 midle managers from different organization, who become the respondents, indicated that user participation has direct relationship with user satisfaction. The contingency factors were found to play key roles on this relationship.. Task complexity and system complexity proved to be quasi moderator, so that in the  high level of task and system complexity, the relationship between user participation and user satisfaction was significantly stronger than in project where task and system complexity was low. User influence was shown to be quasi moderator on the relationship between user participation and user satisfaction.The implications of this study is relevant to system developers and to academicians seeking to explain how and why user participation is needed. The results help explain the relationship between user participation and user satisfaction by suggesting the nature of the relationship under different sets of conditions.
Profitabilitas and Corporate Governance Disclosure: an Indonesian Study Dwi Novi Kusumawati
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.170

Abstract

This research aims to test empirically the relationship between profitability and the level of corporate governance voluntary disclosure. There are two streams of research regarding the direction of relationship between those two variables, making it interesting to be tested statistically in the context of corporate governance disclosure. The GCG disclosure level is measured using 161 items recommended by GCG Codes which are developed by KNKCG (2001). Data are taken from annual reports 2002. The result shows that, after controlling the model by several variables usually used in the disclosure research, profitability are negatively correlated with GCG disclosure. In other words, companies tend to give more comprehensive GCG disclosure when facing a slowdown in profitability measurements. Therefore, market has to take cautious in considering the GCG disclosure given by public companies since it could be used by management to cover bad performance.
Kaitan antara Rasio Price/Book Value dan Imbal Hasil Saham pada Bursa Efek Jakarta Siddharta Utama; Anto Yulianto Budi Santosa
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.8

Abstract

Studi ini bertujuan untuk mengungkapkan (1) seberapa jauh rasio harga saham-nilai buku (Price-Book Value Ratio atau rasio PBV) berkaitan dengan imbal hasil (return) saham, dan (2) seberapa jauh rasio PBV berkaitan dengan faktor-faktor fundamental perusahaan. Hasil penelitian menunjukkan bahwa rasio PBV dapat digunakan untuk menentukan strategi investasi karena dengan menggunakan rasio PBV investor dapat memperkirakan saham-saham yang mengalami undervalued dan overvalued, dan memperoleh imbal hasil yang signifikan. Penelitian ini juga menemukan bahwa dari empat faktor fundamental yang dianalisis (profitabilitas (Return on Equity atau ROE), prospek pertumbuhan, tingkat resiko, dan kebijakan dividen), ternyata hanya ROE yang secara konsisten dan signifikan mempunyai hubungan yang positif dengan rasio PBV. Terakhir, penelitian ini menemukan terdapatnya hubungan yang negatif antara rasio PBV dengan imbal hasil saham, konsisten dengan temuan penelitian lainnya yang dilakukan di berbagai negara.
Hubungan Antara Imbalan Moneter dan Kinerja Individual dengan Level Pekerjaan Karyawan dan Strategi Organisasi Sebagai Variabel Pemoderasi LISIA APRIANI
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.154

Abstract

The relationship between reward and performance has been the subject of much discussion in reward research. Because of prior studies didn’t give conclusive results, so it is important to examine level of employee’s position and organizational strategy in the relationships between monetary reward and individual performance.This study examines the effect of monetary reward on individual performance by examining level of employee’s position and organizational strategy as moderating variables. Mailed questionnaires were distributed to 305 employees in big companies in Indonesia. The response rate  of this research is 27,87%. Four categories of research variables are discussed and analyzed: monetary reward, level of employee’s position in organization, total  quality management based strategy, and individual performance.The results indicated that statistically, the total quality management based strategy plays direct role in the relationships between monetary reward and individual performance. In other word the greater monetary reward, spurred by increasing total quality management based strategy leads to direct influence on individual performance.
The Effect of Information Technology Investment Governance on Information Technology Performance and Organizational Performance: a Case Study Izza Ashsifa; Syaiful Ali
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.31 KB) | DOI: 10.33312/ijar.468

Abstract

The increase in information technology (IT) investment and organizational competition are the reasons for the evaluation of investment decisions in the IT field. The evaluation that needs to be done is to set priorities for IT investments, given the limited resources and human resources. The determination of IT investment priorities must be carefully considered by managing effective IT investments to provide positive results for the organization. The purpose of this research is to investigate IT investment governance and to investigate how to determine and govern IT investment projects' priorities in improving IT performance and organizational performance at one of the largest universities in Indonesia. The method used in this research is a qualitative method. Data collection techniques in this study are interviews and document reviews, and the NVIVO application is used to analyze the data. The results of the study show that IT investment governance at the university is still in the process of development, but has been implemented quite good. This is indicated by the existence of functional structures, processes, and relational mechanisms that are following several policies and regulations applied at the university. Although it has been carried out quite well, IT investment governance cannot be said to be effective because it still has weaknesses, namely that the university still does not have a clear IT governance standard or framework.

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