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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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Pelaporan Statistik Structural Equation Modeling:Temuan dari Tiga Jurnal Bisnis Didi Achjari
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.104

Abstract

There are extensive sets of statistics in structural equation modelling, particularly the covariance-based one. Researchers, therefore, may or may not report all these statistics due to some reasons. This paper aims to investigate the way these sets of statistics are reported in business journals. Data were collected from three business journals since 1998 until June 2003 editions. As a result, sample consisted of 12 papers were obtained, which then was analysed in two phases. Firstly, they were analysed in terms of the comprehensiveness of model fit report. Secondly, the report of other important statistics was also assessed. To conclude, this study indicates these papers present statistics of the structural equation modelling in many ways. Further, the findings call for more attention toward appropriate statistical reporting in this regard.
Kinerja Keuangan, Harga Saham dan Pemecahan Saham MARWATA MARWATA
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.56

Abstract

Stock splits have long been a puzzling corporate phenomenon. A split is a cosmetics corporate event, yet it is reacted by the market. Two competing theories have emerged in the finance literature as the explanations of stock splits. According to signaling theory, managers declare stock splits to convey favorable private information about the value of the firm. According to trading range theory, stock split is a means to realign per-share prices to preferred price range, so that the price is not overpriced.This paper intents to describe the stock splits  phenomenon and to examine whether the signaling theory and the trading range theory are valid to explain stock splits phenomenon. Independent t-test to compare means is used to test whether the performance and share price of the splitting firms differ from nonsplitting firms. Forty-one listed companies in the basic and chemial industry of The Jakarta Stock Exchange (JSX) are selected as the unit of analysis. Paired t-test to compare means is used to test whether the fifty-four firms of The JSX which splitting their shares during July 1996-June 1997 period have net income increasing experiences prior to stock splitting.The results of the study indicate that the splitting firms do not differ from the nonsplitting firms in term of performance as measured by net income nor by earnings per share. This is not consistent with the signaling theory. The splitting firms differ from the nonsplitting in term of share price as measured by price to book value, but not by price to earnings. This is consistent with the trading range theory. The splitting firms have net income increasing experiences during the three years prior to stock splitting.
The Examination of Recency and Knowledge Effect in Stock Investment Decision Making: an Experimental Study LIZA ALVIA; DEDHY SULISTIAWAN
The Indonesian Journal of Accounting Research Vol 13, No 1 (2010): IJAR January 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.217

Abstract

This research is the combination of Hogarth and Einhorn (1992) and Dilla and Steinbart (2005) studies. The purpose of this study is to examine recency and knowledge effects in the stock investment decision making when mixed information (fundamental and technical information) is sequentially presented. Using a laboratory experimental design, the results show that (1) there is recency effect when different information (based on type and content) is sequentially presented; (2) based on technical analysis information, there is a difference in the stock investment decision making between the treatment and the control groups. Contrary to the expectation, there is no different stock investment decision resulted from fundamental analysis information. The results show that decision makers with accounting background tend to use only financial information, while those who understand technical analysis will consider both fundamental and technical data analysis.
Determinant of Tax Avoidance on Manufacturing Companies Yesi Mutia Basri; Teguh Muji Waluyo; Rusli Rusli
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 (684.529 KB) | DOI: 10.33312/ijar.357

Abstract

Abstract: Many cases of tax avoidance are one factor not achieve the target of tax revenue by the government. Some studies have been done to find the causes of the companies have tax avoidance, but the result is unclear. This study aimed to examine determinants tax avoidance on manufacturing companies listed in Indonesia Stock Exchange (BEI)2010-2013. Return on Assets (ROA), leverage, company size, compensation tax losses, and institutional ownership used as independent variables and tax avoidance as the dependent variable. The sampling method used purposive sampling. Based on the selected sample from 128 population, obtained 47 samples with four years of observation. The amount of data 188. Data analysis used multiple regression analysis. This study used ETR (Effective Tax Rate) as Proxy to the calculation of tax avoidance. The results of this study showed that the independent variables are ROA, leverage, and company size significantly influence the partial tax avoidance, but the variable tax loss carryforwards and institutional ownership does not affect partial tax avoidance. This research it has a contribution to the theory and practice of the supports the theory of agency contributions to must which are in taking management decision taxationAbstrak: Banyak kasus penghindaran pajak merupakan salah satu faktor yang menyebabkan tidak tercapainya perolehan pajak oleh pemerintah. Beberapa studi telah dilakukan untuk menemukan penyebab penghindaran pajak namun hasilnya tidak jelas. Studi ini bertujuan untuk menganalisis factor penentu penghindaran pajak pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2010-2013. Determinan factor yang digunakan dalam penelitian ini adalah Return on assets (ROA), leverage, ukuran perusahaan , kompensasi kerugian pajak , dan kepemilikan institusi. .Studi ini menggunakan etr ( efektif ttax angka- sebagai proxy untuk perhitungan pajak avoidance. Metode pemilihan sampel yang digunakan adalah purposive. Didasarkan pada seleksi sampel maka diperoleh sampel  sebanyak 47 perusahaan  dari 128 dengan pengamatan selama 4 tahun, sehingga data yang di analisis berjumlah 188 data Regressi berganda digunakan untuk menganalisis data.  Hasil studi ini menunjukkan bahwa variabel independen ROA, leverage, dan ukuran perusahaan secara signifikan berpengaruh terhadap penghindaran pajak namun variabel kompensasi  kerugian pajak  dan kepemilikan institusi tidak berpengaruh signifikan. Penelitian ini  memiliki kontribusi pada teori keagenan serta berkontribusi pada praktek pada perusahaan terutama dalam  manajemen pajak
Pengujian Efisiesni Pasar Bentuk Setengah Kuat Secara Keputusan: Analisis Pengumuman Dividen Meningkat Doddy Setiawan; Jogiyanto Hartono
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.95

Abstract

This research aims at examining the decisionally efficient market by analyzing dividend increase announcement at Jakarta Stock Exchange. The analysis includes three aspects: information content, speed of market reaction and accuracy of market reaction.The sample for this research is 132 firms during the period of 1992-1996. The analysis shows that on the announcement date market significantly gave positive reaction to dividend increase announcement. This reaction resulted in abnormal return of 0,3838%. This fact shows that the dividend increase announcement in Indonesia has an information content and market react quickly. To analyze the accuracy of market reaction, the sample is divided into 2 parts: growth and non-growth firms. The analysis then shows that market did not react significantly to growth firms and gave positive reaction to non-growth firms. Actually, market should give positive reaction to the growth firms only and negative reaction to the non-growth firms. Finally, the conclusion is that Jakarta Stock Exchange is not a decisionally efficient market.
Pengaruh Faktor Kesesuaian Tugas-Teknologi dan Pemanfaatan TI terhadap Kinerja Akuntan Publik TEDDY JURNALI; BAMBANG SUPOMO
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.79

Abstract

This study has a primary objective to empirically test the linkage between information technology and individual performance with the Technology-to-Performance Chain (TPC) as the research model. The model has detailed picture of combination of theories focusing on utilization and task system fit, developed by Goodhue and Thompson (1995). TPC assert that for an information technology to have a positive impact on individual performance, the technology (1)  must be utililized and (2) must be a good fit with the tasks it supports. Research data gathered from 171 auditors of the ‘big five’ CPA firms of Indonesia. This study examines the level of task-technology fit,  utilization and individual performance that perceived by the respondents based on the data analytical of the structural equation modelling.The results show that a fit between technology and the tasks it supports is associated with higher individual performance. It also indicate that a task system fit is associated with the utilization. The other finding, eventhough, was not empirically supported, is that an utilization has positive impact to the individual performance.
The Determinants of Board Compensations: Evidence from Indonesia SALIM DARMADI
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.240

Abstract

This paper examines the determinants of board compensation in a developing economy that adopts a twotier board structure system. Corporate governance structure, firm-specific characteristics, and firm performance are hypothesized as significant determinants. The sample consists of 442 firm-year observations, comprising 255 listed firms on the Indonesian Stock Exchange (IDX) in the financial years 2006 and 2007. I provide empirical evidence that profitability, firm size, and the number of board members are positively associated with the compensation level. Family-controlled firms are found to spend a higher proportion of their financial resources on compensating their board members, leading to a higher probability of agency problems in such firms. Further, this study investigates pay-performance sensitivity and reveals that changes in firm value are positively associated with changes in board compensation.
The Effect of Corporate Social Responsibility (CSR) and Financial Ratio to Corporate Values Tanto Kurnia; Mathius Tandiontong
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 (1008.212 KB) | DOI: 10.33312/ijar.382

Abstract

Abstract: This paper studies the effect of corporate activities in environmental and social responsibility (CSR), as well as financial ratios, on corporate values. Corporate managers may only be focusing on pleasing their investors and forget about their responsibilities to the other stakeholders. The performance of corporate financial ratios portrays manager’s responsibilities toward shareholders and investors, while CSRs incorporate the whole stakeholders. Corporate managers, who are responsible for corporate sustainability, would focus not only on the interest of shareholders, instead, to the overall stakeholders to reduce the agency problem. We examine public companies which are listed on the Indonesia Stock Exchange, focusing in the period from 2006 to 2013. A combination between time series and cross-section data make the sample data of this study fits into the category of panel data. Some statistical tests are performed to get an overview of the relationship between CSR and financial ratios to corporate values, which is quantified through Market Value Added (MVA) analysis. Corporate activities in environmental and social responsibilities are measured by certifications owned by the corporation, such as ISO9000, ISO14000, OHSAS18000 and the availability of employee stock ownership plan (ESOP). On the other hand, financial performances are measured through financial ratios, including current ratio, debt-to-equity ratio, total asset turnover, return on sales and price-earnings ratio.Abstract: Makalah ini mempelajari pengaruh kegiatan perusahaan dalam tanggung jawab sosial dan lingkungan (CSR), serta rasio keuangan, pada nilai-nilai perusahaan. Manajer perusahaan mungkin hanya berfokus pada menyenangkan investor mereka dan melupakan tanggung jawab mereka kepada para pemangku kepentingan lainnya. Kinerja rasio keuangan perusahaan menggambarkan tanggung jawab manajer terhadap pemegang saham dan investor, sementara CSR melibatkan seluruh pemangku kepentingan. Manajer perusahaan, yang bertanggung jawab untuk keberlanjutan perusahaan, akan fokus tidak hanya pada kepentingan pemegang saham, sebaliknya, kepada seluruh pemangku kepentingan untuk mengurangi masalah keagenan. Kami memeriksa perusahaan publik yang terdaftar di Bursa Efek Indonesia, berfokus pada periode 2006-2013. Kombinasi antara seri waktu dan data penampang membuat data sampel dari penelitian ini sesuai dengan kategori data panel. Beberapa tes statistik dilakukan untuk mendapatkan gambaran tentang hubungan antara CSR dan rasio keuangan dengan nilai-nilai perusahaan, yang dikuantifikasi melalui analisis Nilai Tambah Pasar (MVA). Kegiatan perusahaan dalam tanggung jawab lingkungan dan sosial diukur dengan sertifikasi yang dimiliki oleh perusahaan, seperti ISO9000, ISO14000, OHSAS18000 dan ketersediaan rencana kepemilikan saham karyawan (ESOP). Di sisi lain, kinerja keuangan diukur melalui rasio keuangan, termasuk rasio lancar, rasio utang terhadap ekuitas, total perputaran aset, laba atas penjualan dan rasio harga-laba.
Penggunaan Informasi Keuangan untuk Memprediksi Keuntungan Investasi bagi Investor di Pasar Modal Parawiyati Parawiyati; ambar woro hastuti; edi subiyantoro
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.47

Abstract

The objective of this research is to test relationship of the ability financial information in predicting the benefit of equity investment that consist of earnings and cash flow. Financial information includes; changes’ earnings, account receivable, inventory, selling and administration expenses, and gross profit to sales ratio. The reason for using financial variables is based on the evidence that previous researchers used the same variables as significant indicators of the effects of changes in earnings and cash flows.This research has gotten a sample of 288 financial reports, which were published among 1998-1994 by manufacturing firms, which quoted on the Jakarta Stock Exchange. The first hypothesis is that financial information will predict the changes in earnings and cash flow for one year or more. While the second, they are provide incremental prediction ability in the presence of cash flow.The statistical results show that financial information is useful in predicting changes in earnings and cash flow. Earnings and gross profit to sales ratio were significant in predicting changes in earnings one year ahead, but not significant for predicting cash flow. The significant variables in predicting the changes in earnings and cash flow ahead were selling and administrative expenses and gross profit to sales ratio. The tests whether earnings provide incremental predictive in the presence of cash flow, the result of statistics shows that it was not significant, however cash flow is a better predictor of cash flow.
Muatan Etika dalam Pengajaran Akuntansi Keuangan dan Dampaknya terhadap Persepsi Etika Mahasiswa: Studi Eksperimen Semu WIWIK UTAMI; TITIK ARYATI; FITRI INDRIAWATI
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.208

Abstract

This study investigates whether integrating ethical issues in financial accounting course will improve student's ethical perception. The collapse of Enron and the conviction of its accounting firm, Arthur Andersen, has raised a concerns about the role of accounting education in developing etichal and moral behavior among undergraduate accounting students. Students learn ethics and ethical profession usually either from auditing courses or from cases related to auditing. However, ethical issues are not always related to auditing. Ethical problems can occur at any stage during the preparation of financial statements. Using quasi experiment, a posttest-only control group design, we examine wheter loading ethical issues in financial accounting course influence student's ethical perception. In addition, we also test wether interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influences student's ethics perception. We find that integrating ethical issues in financial accounting course does not affect ethical perception. However, our test show that interaction between loading ethical issues in financial accounting course and student GPA significantly influences the student's. Considering the current climate of good governance, I argue that accounting educators can no longer postpone the integration of ethical issues in accounting curriculum.

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