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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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Managerial Knowledge Sharing Behavior in the Commercial Banking Sector THERESIA PURBANDARI; MUJILAN MUJILAN
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.260

Abstract

This study investigates the antecedents and consequences of knowledge sharing using a survey method. This study focuses on testing the relationship of learning organization and IT support for the knowledge sharing, innovation, and performance. The respondents are middle managers from commercial banks; however non-managers are investigated too as a comparison analysis. A component based SEM using SmartPLS is adopted to test the data. The findings indicate that managers and non-managers have different perceptions of knowledge sharing. Trust in the supervisor and other members is important for the presence of motivation to share. Middle managers need to have a clear, shared vision to consider engaging in sharing. IT support for knowledge management does not have a direct impact on knowledge sharing but it has significant direct impact on firm innovation. Overall, the findings suggest that to leverage knowledge sharing activity in the organization we need to understand the stakeholder characteristics and their job positions. Also, socialization of the IT purpose in the knowledge management context is needed.
The Effect of Earnings Management and Corporate Governance Mechanism to Corporate Social Responsibility Disclosure: An Empirical Study at Public Companies in Indonesia Stock Exchange Lilik Handajani; Sutrisno Sutrisno; Grahita Chandrarin
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.212

Abstract

This research examines the effect of earnings management and corporate governance mechanism on corporate social responsibility disclosure. The proportion of independent boards of directors, institutional ownership, and audit committee are used as proxies for corporate governance mechanism. We test our hypothesis on 67 public companies listed in Indonesia Stock Exchange that disclose corporate social responsibility activities for the period of 2005 to 2007. Our empirical tests are consistent with our hypothesis that earnings management and the existence of audit committee are significantly positively associated with corporate social responsibility disclosure even after controlling for firm size and type of industry. This results indicate that corporate social responsibility becomes a part of managerial entrenchment strategy for opportunistic management behavior to gain stakeholders supports. The existence and expanding role of audit committee which is integrated with corporate action plays an important role in assuring the accountability strategy and the implementation of corporate social responsibility. These findings may be of interest to policy makers. The obligations to disclose corporate social responsibility information also needs to be followed by other supporting policies to avoid firms’ opportunistic behavior. Finally, the findings suggest that integrating corporate governance into corporate social responsibility implementation and reporting need to be improved.
Asimetri Informasi dan Cost of Equity Capital Puput Tri Komalasari; ZAKI BARIDWAN
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.51

Abstract

This research examines the association between an information asymmetry and cost of equity capital. The conventional wisdom, it is generally assumed that a  company which has a disclosure at a greater extent will reduce the cost of equity capital.  An empirical research indicated more disclosure will reduce information asymmetri. This research tries testing if the declining of information asymmetry resulting from the extent of disclosure will bring the effects on declining of the cost of equity capital. Further, the research tries testing the differences of declining level of cost of equity capital as a result of  the declining of information asymmetry among relatively small companies and large companies.The number of  companies taken as samples in the research cover about 213 companies, listed at Jakarta Stock Exchange before 1996. The hypothetical test was conducted by implementing cross-sectional method, taking a research periode of 1996. This research adopts Bid ask spread as a basis for measurement of  information asymmetry and capital asset pricing model (CAPM) used to estimate the quantity of cost of equity capital. In order to control the size effects, analytical model in the research also utilizes the variables of  market values of equity.As expected, the research showed up the existence of a positive relationship between information asymmetry and cost of equity capital. A controlled-variable, NPSR, also brought effects on the number of cost of equity capital significantly.  This fact makes it possible to separate the hypothesis between a large company and a small one.Separately, the results of testing between small scaled - companies and large scaled-companies indicated real differences at the declining level in term of cost of equity capital. Large companies experience a greater declining cost of equity than small companies, therefore, a large company earned a greater benefit resulting from a greater disclosure, compared from  a small company. This results implied  that the companies have to improve the quality of their disclosure with the intention that the information asymmetry happening among the market players will declines and so will the cost of equity capital.
Pengaruh Penyelenggaraan dan Penggunaan Infformasi Akuntansi Terhadap Persepsi Pengusaha Kecil atas Informasi Akuntansi: Suatu Riset Eksperimen MARGANI PINASTI
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.180

Abstract

This research is aimed at examining the effect of carrying on and applying accounting information on small entrepreneurs' perception to the information. It is an experimental research and uses two-group posttest-only design. The subjects of this research are 46 small enterprises in Central Java Province and are drawn with purposive sampling technique.The research shows that carrying on and applying accounting information is empirically proved having an effect on the small entrepreneurs' perception to the information. The t-test result shows that (after experimentation) there is statistically a significant difference on the perception to the accounting information between subjects of experimental group and subjects of control group. The difference is solely due to the treatment in the form of giving stimulus of carrying on and applying accounting information, and is not influenced by the prior difference factor between two groups. This has been proved by equivalency test using ANOVA to the characteristic of two groups. The result of discriminatory analysis shows that the effect of carrying on and applying accounting information is stronger than that of individual characteristic difference of the subjects' perception to the accounting information
Apakah Teori Prospek tepat untuk Kasus Indonesia? Sebuah Replekasi Penelitian Tversky dan Kahneman Gudono Gudono; Bambang Hartadi
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.18

Abstract

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Capital Market Reaction to The Knowledge Management Initiatives; an Event Study Sony Warsono
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.122

Abstract

Firms use knowledge management (KM) strategies to acquire, transfer, and share knowledge. Using an event study approach, this paper investigates the information content of three types of KM initiatives, and examines whether the 2000 stock crash affected the information content of those KM initiatives. The findings indicate that investors react positively to KM initiatives transferring knowledge across firms, and bringing expertise from external firms, but not KM initiatives related with the KM product awards. In addition, we find that the 2000 stock crash did not affect investors’ reactions to the KM initiatives announcements although the decrease of the reactions exists.
The Effect Of Sustainability Reporting Disclosure Based On Global Reporting Initiative (GRI) G4 On Company Performance (A Study On Companies Listed In Indonesia Stock Exchange) EINDE Evana
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1501.113 KB) | DOI: 10.33312/ijar.394

Abstract

Abstract: This research aims to analyze the effect of sustainability report disclosures which are variables of economic dimension, environment dimension and social dimension variables on company performance (Tobin’s Q). The index used as a guideline sustainability report disclosure in this research is based on the Global Reporting Initiative (GRI) G4. The population in this research is the entire companies listed in Indonesia Stock Exchange in 2014-2015. The companies as the sample are based on the purposive sampling method chosen by some specific criteria. Type of data used in this research is secondary data. Data analysis uses multiple linear regression method using SPSS 22 as an analytical tool. The result of this research shows that the variable of economic dimension has a positive effect on company performance. On the other hand, variables of environment dimension and social dimension do not affect the company performanceAbstrak: Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan laporan keberlanjutan yang merupakan variabel dimensi ekonomi, dimensi lingkungan dan variabel dimensi sosial terhadap kinerja perusahaan (Tobin's Q). Indeks yang digunakan sebagai pengungkapan laporan keberlanjutan panduan dalam penelitian ini didasarkan pada Global Reporting Initiative (GRI) G4. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Perusahaan sebagai sampel didasarkan pada metode purposive sampling yang dipilih oleh beberapa kriteria tertentu. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Analisis data menggunakan metode regresi linier berganda menggunakan SPSS 22 sebagai alat analisis. Hasil penelitian menunjukkan bahwa variabel dimensi ekonomi berpengaruh positif terhadap kinerja perusahaan. Di sisi lain, variabel dimensi lingkungan dan dimensi sosial tidak berpengaruh pada kinerja perusahaan. 
Creating Shared Valua As Profit and Social Welfare Growth Solution Hardyanto Rivai; Gagaring Pagalung
The Indonesian Journal of Accounting Research Vol 17, No 3 (2014): IJAR September 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.239 KB) | DOI: 10.33312/ijar.401

Abstract

Abstract:The purposes of this paper are to measure the means different of profit and social welfare indicators in creating shared value and corporate social responsibility implementation and to explore the relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation. The data involving 30 corporates listed on world securities exchange, from 2003 to 2010 is conduct. The data analyses are compare-means independent sample t-test and linear multiplier regression. The results were found (i) the means of profit and social welfare indicators in creating shared value and corporate social responsibility implementation are significantly different; (ii) negative relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation.Abstrak: Tujuan makalah ini adalah untuk mengukur sarana yang berbeda dari indikator laba dan kesejahteraan sosial dalam menciptakan nilai bersama dan pelaksanaan tanggung jawab sosial perusahaan dan untuk mengeksplorasi hubungan antara laba atas aset dan konsumsi energi langsung dan tidak langsung, gas rumah kaca langsung dan tidak langsung, dan korban jiwa karyawan dalam menciptakan implementasi nilai bersama. Data yang melibatkan 30 perusahaan yang terdaftar di bursa efek dunia, dari 2003 hingga 2010 adalah perilaku. Analisis data adalah membandingkan-berarti uji t sampel independen dan regresi linier berganda. Hasilnya ditemukan (i) sarana profit dan indikator kesejahteraan sosial dalam menciptakan nilai bersama dan pelaksanaan tanggung jawab sosial perusahaan secara signifikan berbeda; (ii) hubungan negatif antara laba atas aset dan konsumsi energi langsung dan tidak langsung, gas rumah kaca langsung dan tidak langsung, dan kematian karyawan dalam menciptakan implementasi nilai bersama.
The Impact of Information Presentation Formats and Types on Decision Performance: An Experimental Study of Cost-Based Decision Making DYAH EKAARI SEKAR JATININGSIH; Mahfud Sholihin
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.235

Abstract

This study examines the impact of cost information presentation formats and types on decision performance using an experimental method.  Using a customer profitability report generated from activity-based costing presented in tabular or graphical format and digital or manual type, subjects in this experiment have the task to determine price, which can influence company profitability. The design used in the experiment is 2X2X2 between subjects, with 60 managers in a food manufacturing industry as participants.  The results show that information presented digitally or manually in the format of tabular or graphical has significant impact for decision makers and lead to different profit performance.  Further analysis also shows that decision maker's nature of work has an impact on decision making process instead of knowledge.
Rasio Keuangan sebagai Prediktor Bank Bermasalah di Indonesia Titik Aryati; Hekinus Manao
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.74

Abstract

This research is aimed to examine the possible association between bank financial ratios derived from CAMEL concept and the failures of  a number of banks in Indonesia during the monetary crisis period. Seven independent variables were used in the analysis, i.e. capital adequacy ratio (CAR), return on risked assets (RORA),  net profit margin (NPM), return on assets (ROA), operating cost to operating revenue, net call-money liabilities to current assets, and loan to deposit ratio (LDR). Tests were undertaken using the univariate model approach and the multivariate discriminant analysis.The result shows five significant financial ratios to affect the probability of a bank to go for bankrupt in a five year horizon. The ratio are CAR, RORA, ROA, net call-money liabilities to current assets, and LDR. However, when testing the association one year prior to bank failure, this study reveals RORA, ROA, LDR, operating cost to operating revenue, and call-money liabilities to currents assets to be significant for bankruptcy prediction in banking industry in Indonesia.Meanwhile, the discriminant analysis includes only two bank financial ratios – RORA and LDR – in the model for predicting bank failures. The classification results based on these cut-off Z-score values were able to predict bank failures in Indonesia at the accuracy rates of 82 %, 69.1 %, 65.3% within 1, 2, and 3 year horizons respectively, a far better result compared to the naïve prediction.

Page 29 of 49 | Total Record : 485

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