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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 486 Documents
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Pengaruh Pemilihan Metode Akuntansi terhadap Tingkat Underpricing Saham Perdana Syaiful Ali; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.90

Abstract

This paper studies the different effects of accounting method choices used by companies before initial public offerings to the underpricing during 1994-1999.  From the perspective of litigation theory avoidance, Neill, et al. (1995) found that IPO companies using income increasing accounting methods (liberal) have greater underpricing rate compared to the companies using income decreasing accounting methods (conservative). The result indicated that underwriter and issuers attempted to reduce their risks exposure.We examined 129 IPO companies listed in Jakarta Stock Exchange during 1994-1999 and the result showed that there is significant effects of accounting method for fixed assets depreciation variable and ownerships signal over the underpricing. It is consistent with Neill, et. al (1995) research that indicated income increasing accounting method choices for fixed assets depreciation (liberal) positively related with underpricing. However, the research failed to prove the effect of accounting method for inventory valuation that probably due to the insignificant of financial effects of average inventory valuation accounting method.
Experimental Study on Manager Ethical Evaluation Towards Earnings Management and its Consequences Lodovicius Lasdi
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.251

Abstract

Recent research on earnings management has generally not examined the specific ethical dilemma that arises when a choice to engage in earnings management results in positive organizational consequences. This study focuses on the consequences of earnings management behavior in response to the positive organizational consequences of earnings management that justify the means of earnings management. This experimental research design uses 2x2 between subjects to investigate manager evaluations of, and reactions to, a scenario in which a hypothetical employee makes a choice whether or not to engage in earnings management, with consequences that are either favorable or unfavorable to the organization. The results indicate that managers may be motivated to discount the ethical impact of earnings management when the consequence has a favorable impact on the organization. This finding has implication for corporate governance in the organization to establish a strong ethical tone throughout the organization.
Pengaruh Karakteristik Industri, Negara, dan Faktor Makroekonomi terhadap Tingkat Utang Cynthia Afriani Utama; Ahja Haziqo
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.203

Abstract

The study investigates whether the level of financial leverage is affected by industry type (i.e. lodging or software industries), macroeconomic factors (measured by inflation rate and GDP per capita), and country characteristics. Generally, lodging firms are characterized by higher asset tangibility than software firms. Consequently, higher growth opportunities do not prevent  the firms to use more debt because asset tangibility can be used as a collateral of debt. The sample includes listed firms in the lodging and software industries and are from Indonesia, Malaysia, and Singapore. As previous studies, this study finds that growth opportunities negatively affect the level of financial leverage, but this negative effect weakens as the use of fixed assets (i.e., asset tangibility) increases. In addition, lodging firms have more leverage than the software firms. Further, the study finds that higher GDP per capita and lower inflation rate translate to lower use of debt.
Motivasi dan Pelimpahan Wewenang sebagai Variabel Moderating dalam Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial Slamet Riyadi
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.42

Abstract

The relationship between budget participation and managerial performance has been attracting researchers’ attention. However, the result of previous studies on the relationship between budget participation and managerial performance has been inconclusive and often contradictory. One way to reconcile these conflicting results is to investigate the hypothesized relationship utilizing a contingency approach (Govindarajan, 1986a).This study empirically examined the effect of budget participation on managerial performance using a contingency approach. Two contingent variables were investigated, namely managerial motivation and delegation of authority. Mailed questionnaires were distributed to 340 managers from East Java manufacturing companies. The responses from 48 managers (14%) were analyzed by using regression analysis.The result indicated that the interaction between managerial motivation and budget participation did not direct affect managerial performance. But delegation of authority was found to have a significant effect on the relationship between budget participation and managerial performance will be high at higher levels of decentralization. In contrast, at low levels of decentralization (more centralization), the effect of budget participation on managerial performance will be low.
Pengaruh Konsentrasi Kepemilikan, Penggeseran Risiko dan Pentransferan Sumber Daya Trhadap Ekspropriasi Pemegang Saham Minoritas Perusahaan Pengakuisisi: Pengujian Empiris Terhadap Pergeseran Konflik Keagenan ETIK KRESNAWATI
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.171

Abstract

This study provides empirical evidence of agency conflict shifting (La Porta et al. 1998, 1999) by investigates the influence of ownership concentration, risk shifting and tunneling on expropriation of acquirers’ minority shareholders. Sample in this study consist of 40 non financial and banking companies which perform internal acquisition during 1993-2002. Consistent with earlier prediction, the higher risk shifting, the higher expropriation of acquirers’ minority shareholders. Conversly, the evindences that ownership concentration does not significantly influence on, and tunneling has significantly negative influence on expropriation of acquirers’ minority shareholders are not consistent with ealier predictions. Additional test of dividend payment show that firm decreased the paid dividend to shareholders after performing internal acquisition. One of cause the decreasing is the existence of specific boundaries in debt contract to fund internal acquisition. These support agency conflict shifting prediction.
Pengaruh Desentralisasi dan Karakteristik Informasi Sistem Akuntansi Manajemen terhadap Kinerja Manajerial Ietje Ietje Nazaruddin
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.9

Abstract

This study examines the interactive effect of management accounting systems design and decentralization on managerial performance. Management accounting systems design was defined in term of perceived availability of characteristics of information, namely, broad scope, timeliness, aggregation and level of integration. Decentralization refers to the level autonomy delegated to the managers.Responses of 66 managers (production and marketing) were analyzed by using the regression models with two-way interaction. In addition, an analytical method of utilizing partial derivative to test the contingency relationship as advocated by Schoonhoven (1981) and Govindarajan (1986) was also used.The results provide support for the hypothesis that decentralization and information characteristics of management accounting systems have an interactive effect on managerial performance. More specifically, the results showed that decentralization significantly moderates the relationship between information characteristic management accounting systems and managerial performance. The greater the degree of decentralization, the stronger the effect of high degrees of sophisticated information characteristics on managerial performance. Keywords :     decentralization, management accounting systems, broad scope, timeliness, aggregation, integration and performance
Pengaruh Informasi Akuntansi dan Ketidakpastian Tugas terhadap Perilaku Manajer: sebuah Eksperimen Semu Fazli Syam BZ; Indra Wijaya Kusuma
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.65

Abstract

The aim of this research is to predict and explain empirically the effect of accounting information and task uncertainty  on the manager behavior. The research result is expected to give a clearer explanation to the management accounting literatures, and a contribution to the management accounting practitioner in general. The research employed quasi-experimentation as the methodology and used students of MM-UGM as a proxy of the manager as research participants. The research used 120 participants, who were classified into four major different groups randomly depending on whether or not accounting information was used and the level of task uncertainty.The result shows that the uses of accounting information as a tool to assess the achievement and performance of manager in the low task uncertainty, which cause the manager tend to act positively, is not significantly proved. The insignificant result is also showed in the hypothesis that the managers tend to act negatively when the achievement and performance of manager is assessed by accounting information in the situation where the task is uncertain. The assessment of achievement and performance of the manager without using accounting information and when the uncertainty of the task is low which causes the managers to act positively is proved significantly. It means that task uncertainty influential to the manager behavior. Nevertheless, without using accounting information, manager’s achievement and performance assessment under high task uncertainty, which tends to cause managers act positively is not proved. These are consistant with the findings of Otleys (1978) which state that the usage of accounting information (budget constraint style) to assess manager’s achievement and performance will not cause manager’s disfunctional behavior.
Social Construct of Business Entity's Performance Measurer: A Case Study of SME in Kudus SITI MUTMAINAH; TRI JATMIKO WAHYU PRABOWO; SURYA RAHARJA
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.226

Abstract

This research aims to study the performance measurement systems (PMS) practices in small and medium enterprises (SMEs). This qualitative research employs a case study methodology which investigates how the social construction on performance measurement system in Mubarokfood, an SME using society cultural sphere in Kudus. This study argues that ontologically PMS practice is a socially constructed reality. PMS, in the sense of such a reality, is seen as a collaborative process involving local culture, society and powerful actors. By using Mubarokfood as a research setting, it can be concludedthat the SME is committed to PMS because such practice is important for the company to gain legitimacy and maintain social harmony. Weber's concept on disenchantment of the world was irrelevant in the case of Mubarokfood. Mubarokfood is running on rationalization which develops new pattern in its spiritual aura, i.e., doing spiritual rationalization. Consequently there is no disconnection between spiritual and rational world
Meta-Analysis: a Decade Study about the Determinants of Earnings Response Coefficient (ERC) in Indonesia Fitria Pradandari; Zaenal Fanani; Khusnul Prasetyo; Agus Widodo Mardijuwono
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1185.699 KB) | DOI: 10.33312/ijar.367

Abstract

Abstract: This research tries to study the determinants of earnings response coefficients (ERC) with 10-year data from published and unpublished journals in Indonesia. The purpose of this research is to examine the association between earnings growth, earnings predictability, earnings persistence, industry type, capital structure, auditor quality, income smoothing, timeliness, firm size, gain/loss of foreign currency transaction, beta risk, voluntary disclosure, CSR disclosure, and audit committee with the ERC. This research applies the meta-analysis technique developed by Hunter et al. (1982) to a sample of 20 articles published from 2002 until 2011 to cumulate and integrating across studies. The articles used are selected studies from five publicly accredited journal in Indonesia and Simposium Nasional Akuntansi (SNA) as the representative of an unpublished journal. This research shows that earning persistence, earnings growth, earnings predictability, beta risk, industry type, audit quality, CSR disclosure, timeliness, audit committee, and transaction gains (losses) are the factors which significantly associate with the ERC.Meanwhile, capital structure, firm size, income smoothing, and voluntary disclosure are found to be not significantly associated with the ERC. Thus, ten variables found to be the robust test determinants of ERC. This research is an integrated study that never done before in the ERC research.Abstract: Penelitian ini mencoba untuk mempelajari faktor-faktor penentu koefisien respons laba (ERC) dengan data 10 tahun dari jurnal yang diterbitkan dan tidak diterbitkan di Indonesia. Tujuan penelitian ini adalah untuk menguji hubungan antara pertumbuhan laba, prediktabilitas laba, persistensi laba, jenis industri, struktur modal, kualitas auditor, perataan laba, ketepatan waktu, ukuran perusahaan, keuntungan / kerugian transaksi mata uang asing, risiko beta, pengungkapan sukarela , Pengungkapan CSR, dan komite audit dengan ERC. Penelitian ini menerapkan teknik meta-analisis yang dikembangkan oleh Hunter et al. (1982) untuk sampel 20 artikel yang diterbitkan dari 2002 hingga 2011 untuk mengumpul dan mengintegrasikan seluruh studi. Artikel yang digunakan adalah studi yang dipilih dari lima jurnal yang terakreditasi publik di Indonesia dan Simposium Nasional Akuntansi (SNA) sebagai perwakilan dari jurnal yang tidak dipublikasikan. Penelitian ini menunjukkan bahwa persistensi pendapatan, pertumbuhan laba, prediktabilitas pendapatan, risiko beta, jenis industri, kualitas audit, pengungkapan TSP, ketepatan waktu, komite audit, dan keuntungan (kerugian) transaksi adalah faktor-faktor yang secara signifikan berhubungan dengan ERC. Sementara itu, struktur modal, ukuran perusahaan, perataan laba, dan pengungkapan sukarela ditemukan tidak terkait secara signifikan dengan ERC. Dengan demikian, sepuluh variabel yang ditemukan menjadi penentu uji kuat ERC. Penelitian ini merupakan penelitian terpadu yang tidak pernah dilakukan sebelumnya dalam penelitian ERC.
Tambahan Kandungan Informasi Rasio Arus Kas Nur Fadjrih Asyik
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.32

Abstract

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