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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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Hubungan Kandungan Informasi Arus Kas, Komponen Arus Kas dan Laba Akuntansi dengan Harga atau Return Saham Triyono Triyono; Jogiyanto Hartono
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.37

Abstract

The Indonesian Institute of Accountants (IAI) published the Statement of Financial Accounting Standard (PSAK) No. 2, “Statement of Cash Flows” requires companies to publish the statement of cash flows beginning from January 1, 1995. The objective of the study is to examine the association of information content of total cash flows, components of cash flows, and accounting income with stock prices or stock returns. Another  objective of the study is to compare the predictive power of between of total cash flows and accounting income with their relation to stock prices or stock returns.As much as 54 manufacturing firms listed in the Jakarta Stock Exchange (BEJ) were taken as a sample using a purposive sampling method. Data from audited financial statements were taken from Indo-exchange files. The statistics method used to test hypotheses is a linear multiple regression. Two models were considered: levels and return models. The multicollinearity test shows that there is no association between independent variables in the regression models, indicating multicollinearity is a serious problem. The heteroscedasticity test shows that variances of disturbances are constant for all observation in independent variables. Therefore, heteroscedasticity is not a problem. Results from diagnostic tests suggest that regression models used in this study are unbiased.The empirical results indicate that disaggregation of total cash flows into their components as required by PSAK No.2 are significantly associated with stock prices in the levels model. This means that the accounting authority has correctly mandated the publication statement of cash flows. In contrast, the results of the study indicate that total cash flows, components of cash flows, and accounting income are not associated with stock returns in the return model.
Studi tentang Perbedaan Evaluasi Etis, Intensi Etis (Etical Intention) dan Orientasi Etis dilihat dari Gender dan Disiplin Ilmu: Potensi Rekruitment Staf Profesional pada Kantor Akuntan Publik Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.166

Abstract

This study tests for gender and discipline-based differences in ethical evaluation, ethical intentions and ethical orientation among subjects from accountancy department, faculty of law and information technology undergraduates, both women and men. Examination conducted with Mancova.The results indicate the difference in ethical orientation between women and men only occurred at moral construct of utilitarianism. There are no differences in ethical intention and ethical evaluation between men and women. Thus, in general research findings support structural approach.  The difference in ethical orientation also occurred among various subjects from different academic disciplines, especially in moral construct of justice, egoism and  deontological. There are also differences in ethical evaluation and ethical intention among subjects from different science disciplines.
Saling-Peran (interplay) antara Akuntansi dan Budaya Perusahaan : Penelitian Empiris dengan Metode Interpretif-Etnografis Eddy Eddy R. Rasyid
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.4

Abstract

Makalah ini melaporkan penelitian yang ditujukan untuk mengetahui dan menjelaskan bagaimana saling interaksi antara akuntansi dan budaya organisasi dimana akuntansi itu dipraktekkan. Penelitian dilakukan tidak dengan metode hypothetico-deductive yang berakar pada metodologi positifistik, akan tetapi dengan menggunakan metode interpretif-etnografis yang didasari oleh metodologi interpretif. Karenanya penelitian ini merupakan studi kasus yang mendalam pada sebuah perusahaan nasional yang terdaftar pada bursa efek Jakarta.Melalui penelitian ini telah dilakukan analisis budaya atas sejarah lahirnya perusahaan. Juga diteliti sejarah munculnya praktek akuntansi di perusahaan tersebut. Dari analisis etnografis yang dilakukan, tampak bahwa akuntansi di perusahaan didominasi oleh praktek akuntansi keuangan. Akan tetapi, akuntansi tersebut tidak memiliki akar budaya di masyarakat perusahaan tersebut. Tumbuhnysa perusahaan dan terbentuknya nilai organisasi tidaklah melibatkan akuntansi. Realitas akuntansi menjadi terpisah dari realitas dimana kehadiran akuntansi keuangan, bahkan juga kehadiran orang-orang yang bekerja di unit akuntansi, di perusahaan tidak memiliki arti apa-apa. Akuntansi keuangan berfungsi hanya untuk menghasilkan laporan keuangan formal untuk memenuhi ketentuan peraturan formal bagi perusahaan yang go public.Dalam suasana demikian, tidaklah heran kalau praktek akuntansi menajemen tidak ada. Manajemen tidaklah menggunakan bahasa bisnis, yang oleh akuntan diyakini itu adalah akuntansi, tapi bahasa teknik statistik. Manajer di perusahaan tidak mengelola dengan akuntansi, management by accounting, tapi dengan kalkulasi, management by counting.Penelitian ini menegaskan bahwa praktek akuntansi adalah praktek budaya, artinya bagaimana dia dipraktekkan, dan apa maknanya bagi kehidupan perusahaan, dibentuk oleh budaya organisasi yang melingkupinya. Juga ditunjukkan hal yang sebaliknya, yaitu akuntansi juga menentukan bentuk budaya organisasi.
An Empirical Analysis of Auditor Litigation Sekar Mayangsari; Bambang Sudibyo
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.150

Abstract

This study investigates the influence of several factors on probability of litigation against auditor. The factors derived from a theoretical and empirical analyses and economic incentives to bring lawsuit. This study identifies three factors into which cause litigation against auditor can be classified and are as follows: auditee characteristics, auditor characteristics and auditor-auditee relationship characteristics. This study uses logit regression to test the hypotheses. Samples are audit engagement for manufacture public company during 1996-2003. We use purposive sampling and get 171 audit engagements as samples: 78 audit engagement whose auditors are sued and 93 audit engagement whose auditors are not sued during 1996-2003. The results show that client size, management ownership and institutional ownership not significantly influence on probability of litigation against auditors. Other factors, such as: audit committee, independence commissioner, earnings management, conservatism, financial difficulties, firm risk, industry risk, audit quality, the length of auditor engagement and service spectrum significantly influence on probability that auditor will be sued.
Subject Indexes Redaksi IJAR
The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.146 KB) | DOI: 10.33312/ijar.438

Abstract

Subject Indexes for Volume 21, 2018
The Influence of Organizational Culture, Professional Commitment and Level of Religiosity to Ethical Judgement of the Auditor: Indonesia Evidence Yudhistira, Rio Arief; Habiburochman, Habiburochman
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 (643.416 KB) | DOI: 10.33312/ijar.372

Abstract

Abstract: The purpose of the research is to obtain empirical evidence about the impact of organizational culture, professional commitment and religiosity to ethical judgment of the auditor. The study was conducted by-administered questionnaire distribution model that applied to all the auditors who work in Public Accounting Firm (HOOD) in Surabaya. The sample in this research is 86 auditors from 18 Public Accounting Firm. Hypothesis testing  was being done using PLS. The study found that organizational culture effect positively to the auditor's ethical judgment but facial took. While Auditors' commitment professional and the auditor's religiosity level effect positively significant to the auditor's ethical judgmentAbstrak: Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang dampak budaya organisasi, komitmen profesional dan religiusitas terhadap penilaian etika auditor. Penelitian dilakukan dengan menggunakan model distribusi kuesioner yang diterapkan pada semua auditor yang bekerja di Kantor Akuntan Publik (HOOD) di Surabaya. Sampel dalam penelitian ini adalah 86 auditor dari 18 Kantor Akuntan Publik. Pengujian hipotesis sedang dilakukan menggunakan PLS. Studi ini menemukan bahwa budaya organisasi berpengaruh positif terhadap penilaian etis auditor tetapi pengambilan wajah. Meskipun komitmen profesional Auditor dan tingkat religiusitas auditor berpengaruh positif signifikan terhadap penilaian etis auditor
Pengaruh Konservatisma Laporan Keuangan Terhadap Earnings Response Coefficient DEWI, A.A.A. RATNA
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.117

Abstract

This research has a purpose to provide empirical evidence about relationship between the financial statements conservatism and discretionary accruals as well as relationship between financial statements conservatism and earnings response coefficient. The hypotheses proposed are: (1) There is a relationship (dependency) between financial statements conservatism and discretionary accruals, (2) There is a relationship (dependency) between earnings response coefficient and financial statements conservatism, especially that earnings response coefficient of the optimist financial statements is larger than earnings response coefficient of conservative financial statements.The conservatism proxy used in this research is accruals obtained from differences between net income and cash flow. The research sample totalled 61 companies which listed and traded in the Jakarta Stock Exchange, selected based on purposive sampling metod. The data used is quarterly data from 1996-2000. The statistical analysis for the first hypothesis is chi-square, and the second hypothesis is t-test.The result shows that: (1) there is a significant relationship between conservatism of financial statements with discretionary accruals (2) the earnings response coefficient of a financial statement which is optimist and persistent differs from that which is conservative and persistent, especially the earnings response coefficient of a statement which is optimist is higher compared to the earnings response coefficient of that tend to be conservative.
Motivasi Perataan Penghasilan Alwan Sri Kustono
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.189

Abstract

This study was aimed to analyze the effect of some factors towards income smoothing tendency and the influence of the income smoothing tendency towards firm value on non financial public companies at the Indonesia Stock Exchange.  Those factors are debt, independent commissioners, and auditor quality. This study was performed using field research. Data were collected from Indonesian Capital Market Directories.  Sample in this study is 100 non financial firms which listed at the Indonesia Stock Exchange from 1999-2005 and is derived using some criteria. This study used Partial Least Square regression technique.The result showed that income smoothing tendency was positive affected by debt. The findings refused first hypothesis. The findings might be of interest to creditors to make credit decision. The study contributed to the literature in that it has shown that income smoothing practice is driven by opportunistic management motive rather than efficiency. Managers should not exercise it because public did not care the practice.
The Effect of Attitude, Strategy, and Decentralization on the Effectiveness of Budget Participation. Bambang Riyanto LS
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.27

Abstract

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Pengaruh Atribut Perusahaan Terhadap Relevansi Laba dan Arus Kas Novi Indriana Soepratikno; Jogiyanto Hartono
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.140

Abstract

The purpose of this study is to test whether there are linear or non linear relationship between stock returns and accounting variables (earnings and cash flows) in Indonesia and how firm-specific attributes such as size, debt level and firm life-cycle influence the relative relevance of earnings and cash flows in explaining stock returns.The results support a linear relationship between stock returns and accounting variables.  They indicate that earnings change reveals more information for small firms and large firms.  With regards to cash flows, we find that they do not reveal additional information beyond that contained in earnings for small firms and also for large firms.The results based on debt level indicate that for high leverage firms and low leverage firms, earnings change is the most relevant accounting variable in explaining stock returns, while the cash flows reveal a greater incremental information beyond that contained in earnings for high leverage firms than for low leverage firms.The regression results based on firm life cycle indicate that the most relevant accounting variable for growth firms and mature firms is earnings change.  In addition, cash flows reveal a greater incremental information beyond that contained in earnings for growth firms than for mature firms.

Page 27 of 49 | Total Record : 485

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