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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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Liquidity Risk Factors and Stock Returns’ Dynamic Relation in Bullish and Bearish Condition of Indonesia and Japan’s Capital Market Igo Febrianto; Erni Ekawati
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 (1244.736 KB) | DOI: 10.33312/ijar.381

Abstract

Abstract: The purpose of this research is to examine the dynamic relation between liquidity as a risk factor and stock returns in different market conditions (i.e., bullish and bearish) and two different market developments (emerging and developed). Several measures of liquidity levels and variability level of liquidity are employed. In this research, Indonesia is chosen as a sample of a country with an emerging economy, while Japan is selected as a sample of a country with a developed economy. This study shows that liquidity is an essential factor affecting portfolio returns. In this research, liquidity is found to affect bullish and bearish stock market condition. Nonetheless, liquidity risk factors found to be incapable of explaining characteristic differences between emerging and developed stock market. On the other hand, this study shows that there is a correlation between liquidity effect and some liquidity categories in the developed portfolios. These findings highlight future avenues of accounting research, particularly in the area of liquidity risk factors and corporate’s information quality as well as transparency.Abstract: Tujuan dari penelitian ini adalah untuk menguji hubungan dinamis antara likuiditas sebagai faktor risiko dan pengembalian saham dalam kondisi pasar yang berbeda (yaitu, bullish dan bearish) dan dua perkembangan pasar yang berbeda (muncul dan dikembangkan). Beberapa ukuran tingkat likuiditas dan tingkat variabilitas likuiditas digunakan. Dalam penelitian ini, Indonesia dipilih sebagai sampel suatu negara dengan ekonomi yang sedang bangkit, sedangkan Jepang dipilih sebagai sampel suatu negara dengan ekonomi yang dikembangkan. Studi ini menunjukkan bahwa likuiditas merupakan faktor penting yang mempengaruhi pengembalian portofolio. Dalam penelitian ini, likuiditas ditemukan mempengaruhi kondisi pasar saham bullish dan bearish. Meskipun demikian, faktor risiko likuiditas ditemukan tidak mampu menjelaskan perbedaan karakteristik antara pasar saham yang muncul dan berkembang. Di sisi lain, penelitian ini menunjukkan bahwa ada korelasi antara efek likuiditas dan beberapa kategori likuiditas dalam portofolio yang dikembangkan. Temuan ini menyoroti berbagai penelitian akuntansi di masa depan, khususnya di bidang faktor risiko likuiditas dan kualitas informasi perusahaan serta transparansi.
Faktor-faktor yang Mempengaruhi Kelengkapan Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Binsar H. Simanjuntak; Lusy Widiastuti
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.126

Abstract

The aim of this research is to find the factors that influence financial statement disclosure comprehensiveness. This research used 34 manufacturing companies listed at Jakarta Stock Exchange in the period of 2002. The tools analysis  used in this research are multiple-linier regression analysis and t-test.The independent variables i.e. leverage, liquidity, profitability,  the portion of stock owned by public investors and company age are predicted to influence financial statement disclosure comprehensiveness. The results of this research show that leverage variable which proxied by debt to equity ratio, profitability, the portion of stock owned by public investors are significantly and positively associated with financial statement disclosure comprehensiveness.Hopely, in the next research, other variables should be tested. This is important  because there are a lot of other variables influencing financial statement disclosure comprehensiveness, such as firm size,securities issuance in the subsequent year and firm status.
Determinants of Risk Disclosure Level: Case of Indonesia Akhir Syabani; Sylvia Veronica Siregar
The Indonesian Journal of Accounting Research Vol 17, No 2 (2014): IJAR May 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1174.915 KB) | DOI: 10.33312/ijar.398

Abstract

Abstract: This research aims to examine the determinants of risk disclosure level of public listed firms in Indonesia Stock Exchange. Risk disclosure level is divided into three types, i.e., mandatory, voluntary, and total risk disclosure. The results show that generally firm size and product or service diversification has a positive effect on risk disclosure level, whereas geographic diversification positively affects only voluntary risk disclosure. Based on industry type, firms in certain sectors such as infrastructure, mining, agriculture, and property, have a higher level of risk disclosure than miscellaneous industries.  Abstrak: This research aims to examine the determinants of risk disclosure level of public listed firms in Indonesia Stock Exchange. Risk disclosure level is divided into three types, i.e., mandatory, voluntary, and total risk disclosure. The results show that generally firm size and product or service diversification has a positive effect on risk disclosure level, whereas geographic diversification positively affects only voluntary risk disclosure. Based on industry type, firms in certain sectors such as infrastructure, mining, agriculture, and property, have a higher level of risk disclosure than miscellaneous industries. 
Do Auditor Professional Scepticism and Client Narcissism Affect Fraud Risk Assessment? Rijadh Djatu Winardi; Arizona Mustikarini; Yoga Pernama
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.405 KB) | DOI: 10.33312/ijar.347

Abstract

Abstract: This study investigates the effect of professional skepticism and client narcissism on auditors’ fraud risk assessment. Financial reporting fraud has become a concern for auditors as part of their responsibility. Auditors are expected to assess the risk of fraud as well as its impact on financial reporting. During fraud risk assessment, several factors can influence auditors, namely professional skepticism as an internal factor and client's narcissism as an external factor. Professional skepticism is related to the level of details and awareness to conduct assessment work. Narcissistic clients are more likely to demonstrate higher inherent and control risk. The purpose of this study is to investigate the effect of professional skepticism and client narcissism on auditors’ fraud risk assessment. This study employs a 2x2 between-subjects experimental design, where professional skepticism and client narcissism are manipulated into are high and low level. The participants in this study are 107 accounting students from undergraduate, master, and professional program in a major university in Indonesia. The results of this study suggest that auditors with a higher level of professional skepticism are more sensitive to the higher incident of fraud and client's narcissism positively affect auditors’ assessment of fraud risk. This study contributes to the current fraud risk assessment literature, particularly within Indonesian auditing profession. Abstrak: Penelitian ini menyelidiki efek skeptisisme profesional dan narsisme klien pada penilaian risiko penipuan auditor. Pelaporan keuangan penipuan telah menjadi perhatian bagi auditor sebagai bagian dari tanggung jawab mereka. Auditor diharapkan untuk menilai risiko penipuan serta dampaknya pada pelaporan keuangan. Selama penilaian risiko penipuan, beberapa faktor dapat mempengaruhi auditor, yaitu skeptisisme profesional sebagai faktor internal dan narsisisme klien sebagai faktor eksternal. Skeptisisme profesional terkait dengan tingkat rincian dan kesadaran untuk melakukan pekerjaan penilaian. Klien narsistik lebih mungkin untuk menunjukkan risiko yang melekat dan kontrol yang lebih tinggi. Tujuan dari penelitian ini adalah untuk menyelidiki efek skeptisisme profesional dan narsisisme klien pada penilaian risiko penipuan auditor. Penelitian ini menggunakan 2 x 2 desain eksperimental antar subyek, di mana skeptisisme profesional dan narsisisme klien dimanipulasi menjadi tinggi dan rendah. Para peserta dalam penelitian ini adalah 107 mahasiswa akuntansi dari program sarjana, master, dan profesional di universitas besar di Indonesia. Hasil penelitian ini menunjukkan bahwa auditor dengan tingkat skeptisisme profesional yang lebih tinggi lebih sensitif terhadap insiden penipuan yang lebih tinggi dan narsisisme klien secara positif memengaruhi penilaian auditor terhadap risiko penipuan. Studi ini berkontribusi pada literatur penilaian risiko penipuan saat ini khususnya dalam profesi audit Indonesia.
The Effect of Related and Unrelated Diversifications of Capital Structure Policy: Evidence from Indonesia RATNA WARDHANI; ADE SOBRINA HASIBUAN
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.239

Abstract

The objective of this research is to analyze the role of related and unrelated diversification of listed firms in Indonesia on capital structure decision, using 78 Indonesian companies listed on the Indonesian Stock Exchange between 2002 and 2007 as samples and panel data methodology. The result shows that, in general, diversification positively affects firms’ leverage. This result also applies to unrelated diversification strategy, where firms with unrelated diversification strategy are inclined to see an increase in the level of firm leverage; in other words, unrelated diversification has a positive effect on debt as a source of finance. Therefore, capital structure decisions of unrelated diversified firms seem to be strictly aimed at reaching their optimal debt level target and are consistent with the static trade off hypothesis. However the relation between related diversification strategy and a firm’s capital structure cannot be proven in this study due to the possibility that such strategy will require less investment costs.
Analisis Pengaruh Transaction Cost terhadap Holding Period Saham Biasa (Studi Kasus pada Bursa Efek Jakarta Tahun 2000) Subali Subali; Diana Zuhroh
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.78

Abstract

The ideas of this study arises from the differences result between Atkin's study (1997) and Leny's study (1999). Both of them investigate the relationship between transaction cost and holding period common stock for long term period. The different results are posibly caused by the difference condition of the capital market.  Leny's  study used Jakarta Stock Exchange and Atkin's study used New York Stock Exchange and Nasdaq. The real condition of the Jakarta Stock Exchange is most of the investors prefer to capital gain oriented from buy and sell transaction than devidend for the end of the year. So it’s more adaptable if we use short term to investigate  the relationship transaction cost and holding period.The statistical method used in this study is two-stage least square regression.The statistical result shows that bid-ask spread related positively and significant of the holding period. The bid-ask spread, market value, and risk of return can be used for predicting the variations of holding period.
Preferensi Investor terhadap Strategi Investasi di Pasar Modal Muhammad Fachruddin A. Adhikara
The Indonesian Journal of Accounting Research Vol 6, No 2 (2003): JRAI May 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.94

Abstract

This research responses issues about securities investment in capital market impacted by the process of mental discounting and its various preferences among investor in making the accurate type strategy of securities investments.The investor had preference of utility on income subjective discounted interest rate in speculative, aggressive, core type investment strategy and foundation capital. Using domain on investment strategy, the researcher  hypothesized that discounted interest rate of subjective preference to escort domain investment strategy had different level mean, variance, and model. Analyses were based on 303 investors in 4 clusters (speculative strategy, aggressive strategy, core strategy, and foundation capital strategy) of members of Masyarakat Investor Sekuritas Indonesia (MISI).The result shows that discounted interest rate between domain investment strategy has mean level and explained model differently, but has not different variance as told that subjective discounted interest rate preferences  equal to the risk of investors preference. This  indicates that maximum utility investor on income suggested to get optimal return with the same risk. Related to the impact of turbulence market factor on bearish condition, investors have no risk preference. This result also show speculative, aggressive strategy, core strategy model of domain investment, and foundation capital strategy are different among group.
The Influence of Management Short-Term Optimization on the Level of Mandatory Disclosure of Corporate Information before and after the Regulation of Annual Report Disclosure Paulina Sutrisno
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.255

Abstract

This research intends to conduct an investigation into whether the short-term optimization by management in an effort to achieve certain earnings targets (by avoiding reporting losses or a decrease in earnings), will have an influence on the level of mandatory disclosure of corporate information. This research also examines the difference in the level of disclosure by a company suspected on conducting short-term management optimization in the conditions before and after the regulation of mandatory disclosure, which stresses the extent of the corporate information disclosure. The findings of this research show that the more management conducts short-term optimization through a budget cut on discretionary expenditures, the lower the level of mandatory disclosure of corporate information in the periods both before and after the regulation of mandatory disclosure of corporate information. These findings show the new regulation on corporate information mandatory disclosure, which stresses the extent of the corporate information disclosure in an effective way, can clearly detect companies conducting short-term optimization.
Validitas Empiris Model Valuasi Ohlson (1995) Anggit Esti Irawati; Erna Fitri Komariyah
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.207

Abstract

This research tests the empirical validity of Ohlson (1995) valuation model by evaluating whether its valuation results explain market prices. Unlike previous researches that violated the model's assumption, which led to questionable conclusion, this research satisfies its assumptions regarding the calculation of abnormal earnings, which involves the clean surplus relation and risk-free discount rate, and in the attributes of the model's parameters that should be unique for each firm. The reexamination of the validity of the model is important considering the fact that the model has been utilized as a theoretical basis in determining market-based accounting research variables, such as risk and cost of capital. The result of this research indicates that the valuation results of Ohlson (1995) model are positively associated with market prices. The valuation error of the model is less than the valuation error of book value, suggesting that the Ohlson (1995) model is better than book value in explaining price. Nevertheless, the valuation result is still significantly less that market price, the difference of which might be a result of errors in estimating the model's parameters or even a misspecification in the model. The differences between the model's valuation result and price, however, implies a still open opportunity to conduct fundamental accounting researches.
Perilaku Reaksi Harga Dan Volume Perdagangan Saham terhadap Pengumuman Dividen BANDI BANDI; JOGIYANTO HARTONO
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.46

Abstract

Many of researches on price and volume reaction associated with the earnings announcement have been conducted. Bamber and Cheon (1995) acknowledge that there is a positive relation between the average of magnitudes of price and of volume reaction. Nearly a quarter of the quarterly earning announcements generate price and volume reaction of different relative magnitudes. Surprisingly, there is little empirical evidence of such reaction regarding the dividend announcements. This research investigates the volume and price reactions associated with the dividend announcements.The result of this study shows a dependence between price and volume reaction. Additionally, price and trading volume is positively related.Although there is a relation between price and volume reaction around dividend announcements, the reactions are very relatively different in magnitudes. The relative magnitudes of price and volume reactions are extremely different for 32,88 percent of these sample dividend announcements, relatively similar reactions for 30,87 percent, and the remaining 36,24 percent shows relatively indeterminate reactions.

Page 25 of 49 | Total Record : 485

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