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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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Simultaneous Effect between Financial Reporting Aggressiveness and Tax Reporting Aggressiveness: The Impact on The Earnings Informativeness Intan Kurnia Suharti; Dianwicaksih Arieftiara
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 (1172.841 KB) | DOI: 10.33312/ijar.427

Abstract

Abstract: This study aims to analyze the simultaneous effect between Financial Reporting Aggressiveness and Tax Reporting Aggressiveness. Moreover, this study aims to examine the impact of financial reporting aggressiveness (that had been influenced by the level of tax reporting aggressiveness) on the earnings informativeness. In addition, this study also aims to investigate the impact of tax reporting aggressiveness (that had been influenced by the level of financial reporting aggressiveness) on the earnings informativeness. Using TSLS method and sample consists of Indonesian listed manufacture companies for the period 2013 – 2016, this study found that the financial reporting aggressiveness and tax reporting aggressiveness have simultaneous effect. However, this study failed to demonstrates that the simultaneous effect between financial reporting aggressiveness and tax reporting aggressiveness have significant impact on earnings informativeness. There are two contributions expected from this study, first, it provides empirical evidence that financial reporting aggressiveness and tax reporting aggressiveness have simultaneously effect, since this study is the first that investigates this area. Second, this research also the first that focused on analyze the earnings informativeness impact of managers’ activity in financial reporting and tax reporting aggressiveness.
The Significance Key of Intellectual Capital To Increase Financial Performance, Firm's Growth, and Market Value Wawan Sadty Nugroho; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1137.876 KB) | DOI: 10.33312/ijar.361

Abstract

Abstract : The purpose of this study is to examine the contact between intellectual capital and financial performance, firm’s growth, and market value also on high-tech industry, low-tech industry, and telecommunication companies. Another contribution of this study is to investigate is there any intellectual capital differences between each company’s sectors. Value Added Intellectual capital (VAICTM) method by Pulic (1998, 1999, 2000, 2003) is used to verify the effect of intellectual capital on financial performance, firm's growth, and market value. By using purposive sampling method in 5 years period from 2010 to 2014, obtained 45 sample of the high-tech industry, 185 sample of low-tech industry, and 25 sample of telecommunication companies. Partial Least Square (PLS) and one-way ANOVA are used in this study to investigate the empirical causalities of each variable. The results of the analysis indicate that intellectual capital has a positive effect on financial performance. The results also revealed that there are intellectual capital differences in each company's sectors. The results extend the understanding of the role of intellectual capital in creating corporate value and building sustainable competitive advantages for companies in emerging economies, where different technological advancements may bring different implications for the valuation of intellectual capital.Abstrak:Penelitian ini bertujuan untuk menguji hubungan antara modal intelektual dan kinerja keuangan, pertumbuhan perusahaan, dan nilai pasar juga pada industri teknologi tinggi, industri berteknologi rendah, dan perusahaan telekomunikasi. Kontribusi lain dari penelitian ini adalah untuk menyelidiki apakah ada perbedaan modal intelektual antara masing-masing sektor perusahaan. Nilai Tambah Modal intelektual (VAICTM) metode oleh Pulic (1998, 1999, 2000, 2003) digunakan untuk memverifikasi pengaruh modal intelektual terhadap kinerja keuangan, pertumbuhan perusahaan, dan nilai pasar. Dengan menggunakan metode purposive sampling dalam periode 5 tahun dari 2010 hingga 2014, diperoleh 45 sampel industri teknologi tinggi, 185 sampel industri berteknologi rendah, dan 25 sampel perusahaan telekomunikasi. Partial Least Square (PLS) dan ANOVA satu arah digunakan dalam penelitian ini untuk menyelidiki penyebab empiris dari masing-masing variabel. Hasil analisis menunjukkan bahwa modal intelektual memiliki efek positif terhadap kinerja keuangan. Hasilnya juga mengungkapkan bahwa ada perbedaan modal intelektual dimasing-masing sektor perusahaan. Hasilnya memperluas pemahaman tentang peran modal intelektual dalam menciptakan nilai perusahaan dan membangun keunggulan kompetitif yang berkelanjutan bagi perusahaan di negara berkembang, di mana kemajuan teknologi yang berbeda dapat membawa implikasi yang berbeda untuk penilaian modal intelektual.
Pengaruh Partisipasi Pemakai Terhadap Kepuasan dalam Pengembangan Sistem Informasi dengan Lima Variabel Moderating ELFREDA APLONIA LAU
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.108

Abstract

Penelitian ini bertujuan untuk menguji apakah partisipasi pemakai berpengaruh pada kepuasan pemakai dan apakah dukungan manajemen puncak, komunikasi pemakai-pengembang, kompleksitas tugas, kompleksitas sistem, pengaruh pema­kai, memoderasi pengaruh partisipasi pemakai terhadap kepuasan pemakai dalam pengembangan sistem informasi. Masih banyak temuan penelitian sebelumnya yang kontradiksi. Peneliti mencoba menguji ulang dengan melakukan pengujian pada lima faktor kontinjensi, sebagaimana yang telah disebutkan.Pengujian hipotesis dilakukan pada 100 responden yang tersebar pada perusa­haan besar manufaktur, dagang dan jasa yang ada di wilayah NTT, dengan berfokus pada lima kabupaten yaitu Belu, TTU, TTS, Kupang, dan Ende. Metode yang digunakan dalam pengujian hipotesis ini adalah regresi linier (Linier Regression) untuk menguji pengaruh partisipasi pemakai terhadap kepuasan pemakai dalam pengembangan sistem informasi. Sedangkan untuk menguji lima faktor kontinjensi yaitu dukungan manajemen puncak, komunikasi pemakai-pengembang, kompleksitas tugas, kompleksitas sistem, pengaruh pemakai, sebagai pemoderasi pengaruh partisipasi pemakai terhadap kepuasan pemakai digunakan metode MRA (Moderated Regression Analysis).Hasil penelitian menunjukkan bahwa pertama, partisipasi pemakai dalam pengembangan sistem informasi berpengaruh positif terhadap kepuasan pemakai. Kedua, pengaruh partisipasi pemakai terhadap kepuasan pemakai dimoderasi variabel dukungan manajemen puncak, komunikasi pemakai-pengembang, komplesitas tugas, kompleksitas sistem dan pengaruh pemakai. Ketiga, variabel dukungan manajemen puncak, dan komplesitas tugas sebagai pure moderator, variabel komunikasi pemakai-pengembang, kompleksitas sistem, pengaruh pemakai sebagai quasi moderator.
Computer Anxiety and Personality Types of Accounting Students FADILAH -; Syaiful Ali
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.274

Abstract

This research examined the personality type and other factorssuch as gender and GPA that may contribute to computer anxiety amongaccounting students. The following questions guided this investigation:Does a relationship exist between computer anxiety and accountingstudent’s personality type? Does a relationship exist between accountingstudents’ gender, GPA and their computer anxiety?The data used in this paper were derived from a paper-based questionnairedistributed to accounting students at the Faculty of Economicsand Business of Universitas Gadjah Mada. One hundred and thirtynine(139) survey instruments were distributed. One hundred and thirtynine(139) instruments were returned, representing a response rate ofone hundred percent (100%). This study revealed that computer anxietydid exist among accounting students; there was a significant relationshipfor those students who were classified as sensing-intuitive and thinking-feeling and computerphobia; whereas accounting students’ genderand GPA did not influence their computer anxiety
The Influence of Companies' Life Cycles on Earnings Management Behavior Sri Hastuti
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.221

Abstract

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The Convex Relation between Equity Value and Earnings cynthia utama; roy sembel; siddharta utama
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.60

Abstract

This paper applies the Burgstahler and Dichev (1997) equity valuation model on stocks listed in the Jakarta Stock Exchange for the period 1993-1996. The prediction of the model is that the value of equity is a convex function of both expected earnings and book value. The piece-wise regression and the quadratic regression are employed to test the prediction. The empirical evidence strongly supports the prediction of convexity: as the ratio of earnings to book value increases, the relation between equity value and earnings becomes stronger while the relation between equity value and book value becomes weaker. In the pooled regression, the quadratic regression provides better explanation on the variation of equity value than the piece-wise regression. Finally, the results are robust with respect to alternative variable/model specifications. The results support Burgstahler and Dichev’s findings in the United States and imply that equity value is a function of both expected earnings and book value.
Hubungan Corporate Governance dan Kinerja Perusahaan Deni Darmawati; Khomsiyah Khomsiyah; Rika Gelar Rahayu
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.131

Abstract

This study examines the relationship between corporate governance and corporate performance. This study employs a multiple regression to test the hypothesis that corporate governance and corporate performance are positively related. The rating of corporate governance perception index (CGPI) for 2001 and 2002 by the Indonesian Institute for Corporate Governance is used to measure the corporate governance implementation, and Tobin’s q as a market performance measurement (Klapper dan Love, 2002; Black, dkk. 2003) and return on equity (ROE) as operasional performance measurement (Klapper dan Love, 2002). The analysis shows that there is a no significant relationship between corporate governance index and Tobin's q but there is a significant positive relationship between corporate governance index and return on equity. It means that corporate governance implementation affect the operational performance, but market does not respond the implementation of corporate governance immediately.
Analysis of Accruals Quality on the Cost of Capital - A Case Study on Manufacturing Companies in Indonesia Emy Rosiana Swandewi Candra; Erni Ekawati
The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1000.956 KB) | DOI: 10.33312/ijar.404

Abstract

Abstract: This study analyzes the effect of accruals quality on the cost of capital. Cost of capital consists of the cost of debt and cost of equity. Accrual quality is influenced by several factors which are divided into two groups: non-discretionary accruals (innate) and discretionary accruals. The sample used in this study is manufacturing companies listed in Indonesia Stock Exchange from the period of 2002 to 2013. Ordinary least square linear regressions are employed to analyze the data. The results showed that the quality of accruals negatively affects the cost of capital. However, the cost of capital of manufacturing companies in Indonesia is not affected by the innate accruals quality but only affected by the quality of discretionary accruals. The study suspects that investors may not be known to the practice of earnings management that affects accrual quality in reported earnings. Abstrak: Penelitian ini menganalisis pengaruh kualitas akrual pada biaya modal. Biaya modal terdiri dari biaya utang dan biaya ekuitas. Kualitas akrual dipengaruhi oleh beberapa faktor yang dibagi menjadi dua kelompok: non-discretionary accruals (bawaan) dan akrual diskresioner. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari periode 2002 hingga 2013. Regresi linier terkecil biasa digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa kualitas akrual berpengaruh negatif terhadap biaya modal. Namun, biaya modal perusahaan manufaktur di Indonesia tidak dipengaruhi oleh kualitas akrual bawaan, tetapi hanya dipengaruhi oleh kualitas akrual diskresioner. Studi ini mencurigai bahwa investor mungkin tidak memiliki pengetahuan tentang praktik manajemen laba yang mempengaruhi kualitas akrual dalam laba yang dilaporkan.
RELATIONSHIP BETWEEN FAIR VALUE ACCOUNTING AND FINANCIAL CRISIS OF EUROPEAN BANKING INDUSTRY Ihda Arifim Faiz; Indra Wijaya Kusuma
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 (945.784 KB) | DOI: 10.33312/ijar.352

Abstract

Abstract : The study aims to prove a correlation between fair value accounting and the financial crisis in European banking. The use of fair value accounting is considered to exacerbate the financial crisis and is the reason for the re-use of historical cost accounting. By using a logit regression model, this research proves that more fair value-oriented accounting indexes have a weaker relationship with the financial crisis in the banking system than more historically-oriented accounting. However, the grouping of fair value accounting valuation model into three levels creates different strength of the relationship with the financial crisis. The lower the level that is used in an accounting index, the stronger the association between fair value accounting and the financial crisis in the banking system. Moreover, it has been proven that the use of fair value accounting index on liabilities produces a stronger association with the financial crisis in the banking system than when it is used on assets. Abstract The study aims to prove a correlation between fair value accounting and the financial crisis in European banking. The use of fair value accounting is considered to exacerbate the financial crisis and is the reason for the re-use of historical cost accounting. By using a logit regression model, this research proves that more fair value-oriented accounting indexes have a weaker relationship with the financial crisis in the banking system than more historically-oriented accounting. However, the grouping of fair value accounting valuation model into three levels creates different strength of the relationship with the financial crisis. The lower the level that is used in an accounting index, the stronger the association between fair value accounting and the financial crisis in the banking system. Moreover, it has been proven that the use of fair value accounting index on liabilities produces a stronger association with the financial crisis in the banking system than when it is used on assets.
Pengaruh Komitmen terhadap Kepuasan Kerja Auditor: Motivasi sebagai Variabel Intervening (Studi Empiris pada Kantor Akuntan Publik di Jawa Timur) Sri Trisnaningsih
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.99

Abstract

The objective of this research is to empirically analyses the impact of organizational and professionalism commitment toward job satisfaction, and include motivation as intervening variable. The result of this research is expected to give contribution in developing the theory, especially concerning attitude of accountant. I addition, it is expected to give practical contribution for organization, especially public accountant.Path analysis was used to test the hypotheses using AMOS. The result reveals that (a) there is a significant effect between organizational and professional commitment and job satisfaction, (b) there is a significant effect between the organizational and professional commitment and motivation, (c) there is a significant effect between motivation and job satisfaction, (d) there is a significant indirect effect of the organizational and professional commitment toward job satisfaction, through motivation the intervening variable. The coefficient of direct effect of organizational and professional commitment is greater than that of  the indirect effect through motivation, the intervening variable. Therefore, motivation the intervening variable can be ignored.

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