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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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Factors Influencing Business Intelligence Data Collection Strategies Hanif Faidz Rahadian; Dekar Urumsah
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.276 KB) | DOI: 10.33312/ijar.376

Abstract

Abstract: This research purposed to examines the influence of institutional isomorphism and competitive pressure on business intelligence (BI) data collection strategies which are problem driven and comprehensive through 3 purposes of BI (insightfulness, consistency, organizational transformation). The populations of this research are managers and employees who are working at the same level as the manager at PT. Telekomunikasi Indonesia Tbk. in Witel Yogyakarta Special Region, Witel Purwokerto, and Division Digital Business Central Jakarta. Statistic tool used to test the hypothesis is the structural equation model (SEM) with SmartPLS software. Data were collected from 96 respondents which spread to three regions of Telkom office with direct questionnaire method. The result of this research shows that only BI purpose consistency that did not have a positive relation to the strategy comprehensive BI data collection strategy.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh isomorfisma institusional dan tekanan kompetitif terhadap strategi pengumpulan data intelijen bisnis (BI) yang didorong oleh masalah dan komprehensif melalui 3 tujuan BI (insightfulness, konsistensi, transformasi organisasi). Populasi penelitian ini adalah manajer dan karyawan yang bekerja pada level yang sama dengan manajer di PT. Telekomunikasi Indonesia Tbk. di Witel Daerah Istimewa Yogyakarta, Witel Purwokerto, dan Divisi Bisnis Digital Jakarta Pusat. Alat statistik yang digunakan untuk menguji hipotesis adalah structural equation model (SEM) dengan perangkat lunak SmartPLS. Data dikumpulkan dari 96 responden yang tersebar di tiga wilayah kantor Telkom dengan metode kuesioner langsung. Hasil penelitian menunjukkan bahwa hanya konsistensi tujuan BI yang tidak memiliki hubungan positif dengan strategi strategi pengumpulan data BI yang komprehensif.
Ekspropriasi Pemegang Saham Minoritas dalam Struktur Kepemilikan Ultimat Baldric Siregar
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.193

Abstract

Large shareholders establish control over a firm through pyramid structure and cross-holding among firms. Those types of ownership structure create divergence between cash flow rights and control rights. Large shareholders may have control over a firm despite little cash flow rights. This study investigates the effects of cash flow right and control right separation on firm value of Indonesian companies listed on the Indonesia Stock Exchange for the period of 2000 to 2004. I use cut-off point of 10 percent control rights to test those effects. The results show that cash flow rights have positive effect on firm value, suggesting that firm value increases as cash flow right of controlling shareholders increases. I  further test whether cash flow right leverage depends on the controlling shareholders' participation in firm management and the presence of the second controlling shareholder. Contrary to the expectation, the evidence shows that the coefficients on both interactions are insignificant.
A Study of the Emergence on the Urgent Issues Group in Australia Sujoko Efferin
The Indonesian Journal of Accounting Research Vol 2, No 2 (1999): JRAI May 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.31

Abstract

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Hubungan Laba Akuntansi, Nilai Buku, dan Total Arus Kas dengan Market Value: Studi Akuntansi Relevansi Nilai linda linda; fazli syam bz.
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.144

Abstract

The objective of this study is to prove value-relevance of earnings, book value and total cash flows compared to other information that are used by investors in decision making, in stressing on the price model and the return model. Although their theoretical foundations are the same, the results obtained using these two models are sometimes inconsistent. In some research contexts the combined  use of both price and return models may be useful for the purpose of assessing the accounting information usefulness in equity valuation.The sample cover 58 companies which are selected by using stratified random sampling method for non financial companies populations (except infrastructure, utility, transportation sector and trading, service, investment sector). Those selected companies announced their financial statement between January 1st – July 31st in 1997 to 2002.Based on the price model, the study shows that value-relevance from accounting information variables have significant moderate and stable level of correlation during observation, so its variable may explain the investors expectation in the future. Based on the return model,it shows that the decreasing of value-relevance of accounting information variables have been observed, but they have been not significant. This fact that the variables have been anticipated by the market before information announced.
The Selection of Revaluation Method and The Independent Valuer Increase The Audit Fee: a case of ASEAN Reni Setiani Sujana; Aria Farah Mita
The Indonesian Journal of Accounting Research Vol 22, No 1 (2019): IJAR January 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1192.484 KB) | DOI: 10.33312/ijar.434

Abstract

Abstract: The purpose of this research is to analyze the effect of revaluation model and the use of independent appraiser on audit fees of manufacturing companies in ASEAN. This research covers five countries in ASEAN: Indonesia, Philippines, Malaysia, Singapore, and Thailand. The result of this study indicates that audit fees are higher for firms using the revaluation model compared to the cost model. Besides, audit fees are higher for firms that reporting their fixed assets at fair values appraised by internal appraiser than the independent appraiser.
Value Relevance of Accounting Information During IFRS Convergence Process In Indonesia Tri Lestari; Tomomi Takada
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.789 KB) | DOI: 10.33312/ijar.366

Abstract

Abstract: The purpose of this study is to examine the value relevance of accounting information in Indonesian market during the IFRS convergence process. Specifically, we investigate whether value relevance improves after significant revisions of standards during the period from 2005 to 2012. Using the price model and return model, we examine the accounting information value relevance of Indonesia listed firms. As predicted, we find that the value relevance of accounting information increases after the accounting standards change. We further document some determinants of value relevance, such as the less informativeness of negative earnings and the more value relevance both of large firms and firms with a higher level of good corporate governance before and after accounting standard change. Finally, these findings contribute to the ongoing debate of IFRS convergence effect on accounting quality, especially the case in emerging markets.Abstrak: Penelitian ini bertujuan untuk menguji relevansi nilai dari informasi akuntansi di pasar modal Indonesia selama proses konvergensi IFRS. Secara khusus, penelitian ini menginvestigasi adanya peningkatan relevansi nilai setelah adanya revisi standar akuntansi secara signifikan selama periode tahun 2005 sampai 2012. Dengan menggunakan price model dan return model, penelitian ini menguji relevansi nilai informasi akuntansi dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Sebagaimana telah diprediksi, penelitian ini menemukan bahwa relevansi nilai informasi akuntansi meningkat setelah perubahan standar akuntansi. Dari analasis tambahan, penelitian ini juga menemukan beberapa determinan relevansi nilai akuntansi yaitu laba positif vs laba negatif, ukuran perusahaan dan tingkat penerapan good corporate governance. Temuan dalam penelitian ini memberikan kontribusi pada isu tentang efek konvergensi IFRS pada kualitas informasi akuntansi yang masih menjadi perdebatan terutama untuk kasus pada pasar modal di negara sedang berkembang.
The No Order Effect of Accounting Information Jogiyanto Hartono
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.112

Abstract

This study models the behavior of investor reactions to joint dividend and earnings surprises. Using Hogarth and Einhorn’s (1992) belief-adjustment theory, it predicts that when dividend and earnings surprises have the same signs (consistent evidence),  whether dividend surprises follow or precede earnings surprises, has no effect on stock returns (the ‘no-order’ effect hypothesis).This study finds evidence for the ‘no-order’ effect hypotheses for consistent positive evidence. The impact of consistent positive evidence is unaffected by the order of announcements. The finding of this study has a important implication for firm’s announcement policy. If a firm likes to announce two “good news” information, the order of the announcement does not matter in affecting its stock price. In this case, the firm can announce a positive dividend surprise first followed by a positive earnings surprise or a positive earnings surprise first followed by a positive dividend surprises without any effect to the stock price.
The Effects of Tax Complexity and Tax Fairness on Tax Compliance MEINARNI ASNAWI
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.278

Abstract

This study aims to provide empirical evidence that tax complexityand tax fairness affect tax compliance. This study is conductedusing the experimental method, which is designed to have a post-testcontrol group to observe behavioral changes in tax compliancedecisions.This experimental method uses 173 participants from a vocationalcollege, which is a part of the Faculty of Economics and Business,Universitas Gadjah Mada, the Master of Economics faculty at theUniversitas Cenderawasih Jayapura and participants from a trainingcourse in local finance run by the PSKD UGM. The participants arecategorized into two groups, they are group A (the experimental group)and group B (the control group).The result of this study shows that taxcomplexity negatively correlates to tax compliance in the control group,and positively correlates in the experimental group. Tax complexity positivelycorrelates with tax fairness in both the control group and theexperimental group. Tax fairness shows a significant and positive correlationwith tax compliance in both the control group and the experimentalgroup. Tax fairness mediates the relationship between tax complexityand tax compliance.Tax compliance is a psychological factorthat essentially contributes to enhancing tax compliance. Tax complexityshows indications of noncompliance unless it is subjected to tax fairness,when it indicates tax compliance. The tax institutions should provideappropriate explanations related to the taxation system, so the taxpayerscould understand the complexities of the taxation system.
Implications of the Shifts in Geo-Economic Center of Gravity and the ASEAN Charter on the Accounting Profession and Accounting Regulation in Indonesia (2010 National Accounting Symposium Keynote Speech) BAMBANG SUDIBYO
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.225

Abstract

The hypothetical ongoing shift of geo-economic center of gravity from the developed economies concentrated in the West to the emerging economies concentrated in the East, given that it was true, is very interesting and is supposed to bring pervasive and strategic implications to the Indonesian economy, business and accounting world. The ASEAN Charter 2007, ratified by the Indonesian Parliament in 2008, was committed by ASEAN leaders during the hypothetical shift. The Charter commits ASEAN 10 member countries to become one solid economic community, one solid socio-cultural community and one solid security community by 2015. This article refers to a secondary data based economic policy research on the shift and the Charter, and their bearings and implications on the accounting profession, financial accounting regulation and standard setting in Indonesia. In addition, the author also develops a theology of happenings which affirms the aforesaid shift.
Pengujian Pecking Order Hypothesis pada Emiten di Bursa Efek Jakarta 1994 dan 1995 Chaerul Djakman; Gina Halomoan
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.64

Abstract

Pecking Order Theory merupakan suatu model struktur pendanaan dalam Manajemen Keuangan dimana struktur pendanaan suatu perusahaan mengikuti suatu hirarki dimulai dari sumber dana termurah, dana internal hingga saham sebagai sumber terakhir.   Penelitian ini bertujuan untuk menjelaskan perilaku pendanaan perusahaan yang terdaftar dibursa efek Jakarta. Penelitian dilakukan terhadap 50 perusahaan yang terpilih dari seluruh industri.  Pengujian dilakukan dengan regressi linear, dalam konteks data Emiten di BEJ pada periode 1994-1995. Model hasil regresinya  adalah ∆Dit = 69590.5434 + 0.3386 (deficit [1]) (1994)  dan ∆Dit = 89713.7177 + 0.4341 (deficit [1]) (1995). Kedua model ini mengindikasikan adanya hubungan positif antara kebutuhan dana perusahaan yang diwakili oleh (deficit [1]) dan sumber dana jangka panjang ∆Dit  ditambah adanya beberapa bukti empiris mengarahkan pada suatu kesimpulan bahwa Perilaku pendanaan emiten di BEJ periode 1994-1995 mengikuti suatu pola hirarki yang dikenal dengan nama The Pecking Order Hypothesis.  Perilaku pendanaan yang dilakukan oleh perusahaan di Indonesia dapat dijelaskan melalui Model Pecking Order. Hasil penelitian ini adalah konsisten dengan apa yang dihasilkan oleh Shyam-Sunder and Myes (1992) dan Allen and Clissold (1995).

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