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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
 31   32   33   34   35 
The Relations among Environmental Performance, Environmental and Firm Performance Alia Ariesanti
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (907.528 KB) | DOI: 10.33312/ijar.348

Abstract

Abstract: Companies tend to disclose good news. If the company has good environmental performance, it will be disclosed in the financial statements. This disclosure of environmental information will enhance the reputation of the company; thus it will increase company performance. The research aims to reexamine the results of the previous study by analyzing the environmental disclosure as mediating the relationship between environmental performance and corporate performance. The archival research method is applied in this study. This study is investigate manufacturing companies listed in Indonesia Stock Exchange and listed in the PROPER program in 2011. The finding implies that the performance of the environmental effect on the company's performance through environmental disclosure.Abstrak: Perusahaan cenderung mengungkapkan berita baik. Jika perusahaan memiliki kinerja lingkungan yang baik, maka akan diungkapkan dalam laporan keuangan. Pengungkapan informasi lingkungan ini akan meningkatkan reputasi perusahaan; sehingga akan meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk menguji kembali hasil penelitian sebelumnya dengan menganalisis pengungkapan lingkungan sebagai mediasi hubungan antara kinerja lingkungan dan kinerja perusahaan. Metode penelitian arsip diterapkan dalam penelitian ini. Penelitian ini adalah menyelidiki perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan terdaftar dalam program PROPER pada tahun 2011. Penemuan ini menyiratkan bahwa kinerja efek lingkungan pada kinerja perusahaan melalui pengungkapan lingkungan.
The Effect of Earnings Quality on Cost of Equity Through Information Asymmetry: An Empirical Study of the Manufacturing Companies in the Indonesia Stock Exchange Dewi Melinda; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.844 KB) | DOI: 10.33312/ijar.478

Abstract

This research examines the effect of earnings quality on the cost of equity and whether information asymmetry affects the relationship as a mediator. A hundred and twenty-three manufacturing companies listed in the Indonesia Stock Exchange during 2007-2012 were selected through a purposive sampling method. This study uses absolute discretionary accruals (|DA|) to measure earnings quality, bid-ask spread to proxy information asymmetry, and CAPM to measure the cost of equity. Using the bootstrapping method in the hypotheses testing, this study finds a significant negative effect of earnings quality on the information asymmetry. However, there is no support on the positive association between information asymmetry and the cost of equity, as well as the role of information asymmetry as a mediator on the negative association between earnings quality and cost of equity.
Pengaruh Pengumuman Perubahan Bond Rating Terhadap Return Saham Perusahaan di Bursa Efek Jakarta (Penelitian Periode 2003 s.d 2005) Etikah Karyani; Adler H. Manurung
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.160

Abstract

This study identifies the effect of corporate bond rating changes on common stock return. Data used is daily stock returns listed at JSX and the announcement of bond rating changes issued by PT PEFINDO and PT Kasnic Credit Rating Indonesia for the period of 2003-2005. To evaluate the market reaction of bond rating upgrade and downgrade, this study used cumulative average abnormal return. The abnormal return was measured using the event study methodology. The test result shows that the announcement of bond rating upgrade and downgrade does not carry the content of information for investors so that market does not significantly react on stock return. To investigate possible information of bond rating changes for three years, cross section regression is used. From the outcome of research shows that the increase of stock return is affected significantly by the increase of Earning per Share and the type of financial company that experienced upgrade of bond rating. This study also proves that the type of financial company affects stock return significantly for all changes of bond rating.
Dampak Gaya Kepemimpinan, Ketidakpastian Lingkungan, dan Informasi Job-Relevant terhadap Perceived Usefulness Sistem Penganggaran Susilawati Muslimah
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.14

Abstract

This study examines the effects of leadership styles, perceived environmental uncertainly, and job-relevant information on budgeting systems. Budgeting systems were defined in terms of the perceived usefulness of several budgeting characteristics that can be related to budgeting systems. These budgetary characteristics were included in budgetary participation, budget goal clarity, budget goal difficulty, budgetary evaluation, and budgetary feedback. In addition to examining the direct effects of independent variables specified, this study sought to determine how the independent variables interacted. Using mail survey of a total 500 managers were drawn from 63 leading companies from the Java island. They were requested to respond to a quetionnaire, 46 of them responded. The data collected was analyzed using a multiple regresion equations and path analysis statistics. The research hypotehses were examined using F and t test on an 5% convidence interval. F tests showed that three of budgetary characteristics were significant. First, budgetary evaluation had F test of 0,04, second, budgetary feedback had F test of 0.003, and finally, budgetary goal difficulties had F test of 0,09. If, t test on an 10% convidence imterval, than budgetary goal difficulty was stated significant.   However, the two other characteristics budgetary participation and budgetary goal clarity were not significant on an interval confidence of 5% or 10%. The t test results in this study indicated that : (1) Leadership styles are associated with the range of budget goal difficulty, budgetary evaluation, and budgetary feedback, perceived environmental uncertainty with the range of budget goal difficulty, and job relevant information with budgetary feedback. (2) The indirect effects of perceived environmental uncertainty acting through leadership style have influence to the range budget goal difficulty.
Pengaruh Manajemen Laba, Kepemilikan Manajerial, dan Ukuran Perusahaan pada Kesejahteraan Pemegang Saham Perusahaan Target Akuisisi Made sukartha
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.176

Abstract

The main accounting issue in this research which can trigger wealth transfer from acquiring company's shareholders to target company's shareholders is earning management that was done during the last publication before the acquisition. Therefore, the purposes of this research are: (1) to test whether the target company's management performed earnings management by increasing the amount of earnings which was reported in the last publication before the acquisition announcement, (2) to test whether the earnings management which was done by the target company benefit their shareholders, (3) to test whether managerial ownership affects earnings management and the wealth of the target company's shareholders, and (4) to test whether the relative size of target company affects the wealth of the target company's shareholders.Hypotheses in this research were developed using agency theory as the main theory, which was supported by earnings management theory with the same motivations as this research such as bonus plan motivation, chief executive officer (CEO) change motivation, and Initial Public Offering (IPO) motivation, and Efficient Market Hypothesis.The sample for this research are target companies undergone successful acquisition in Jakarta Stock Exchange from 1990 to 2005. The sample consists of 54 target companies. The dependent variable of target companies shareholders' wealth, is represented by cumulative abnormal return (CAR) as the proxy, calculated by using the Market Model. The independent variable of earnings management is calculated by Modified Jones Model. The Ownership managerial variable is calculated by management ownership percentage on target company' shares, and company size variable is calculated as target company equity market value ratio on acquiring company equity market value. The research hypothesis is tested by t-test and ordinary least square regression test.The result of this research is: (1) the target company is doing earnings management by increasing discretionary accrual for the last publication just before the acquisition, (2) the positive effect of earnings management on target company shareholders wealth at the last publication just before the acquisition is bigger and more significant statistically compared with the previous period, (3) managerial ownership does not affect earnings management which is done by target company at the last publication just before the acquisition, (4) managerial ownership has positive effect and statistically significant on target company shareholders' wealth during the last publication just before the acquisition, and (5) the negative effect target company size on target company shareholder' wealth during the last publication just before the acquisition is bigger and statistically significant compared to the previous period.
Corporate Governance and Corporate Transparency of Indonesian Listed Companies SAIFUL SAIFUL; PHUA LIAN KEE; HASNAH HARON
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.256

Abstract

During Asian financial crisis in 1997, some Indonesian listed companies suffered by decreasing firm value and poor performance. The dominant factors that contributed to Asian financial crisis are poor corporate governance and a lack of transparency. As an attempt to improve corporate governance practice of Indonesian corporations, some reforms have been conducted by Indonesian regulatory authorities such as the code of good corporate governance with the objective to maximize shareholder and firm value by enhancing transparency, accountability, reliability, responsibility, and fairness. This study examined the relationship between those corporate governance attributes and corporate transparency of Indonesian listed companies by exploring the purposive sampling method, 88 companies were selected as the sample of this study. The finding of this study showed that board size and proportion of independent member on board positively affect corporate transparency. It means the corporate transparency will increase since the companies have large board and higher proportion of independent member on boards. In contrast, the proportion of board of directors who have family relationship is negatively associated with corporate transparency. It implies that family boards tend to advise management to disclose less information to public (less transparent) since they can get the informational benefit by transferring that information to their family. Meanwhile, the influence of family ownership, institutional ownership, management ownership, and foreign ownership on corporate transparency was not be supported by this study.
Factors Influencing the Intention to Obtain Accountant Certifications Ayu Chairina Laksmi; Indah Suciati
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 (338.874 KB) | DOI: 10.33312/ijar.399

Abstract

Abstract: Professional accountant certification has many benefits for individual accountants as well as for the accounting profession in term of upscaling and increasing competitiveness. The purpose of this study is to examine the influence of attitude, subjective norms, and perceived behavior control on ACCA, CA and CPA professional accountant certifications and to understand students’ intention to those certifications. The data were analyzed using multiple linear regression analysis. The results show that attitude and subjective norms have a positive and significant effect on students' intention to obtain the professional accountant certifications. The results also show that perceived behavior control does not have any negative and significant effect on students’ intention, and the knowledge on those certifications does not have any positive and significant effect on students' intention. This study reveals the factors influencing students’ intention to get professional accountant certifications.Abstrak: Sertifikasi akuntan profesional memiliki banyak manfaat bagi akuntan individu maupun bagi profesi akuntansi dalam hal peningkatan dan peningkatan daya saing. Tujuan dari penelitian ini adalah untuk menguji pengaruh sikap, norma subyektif, dan kontrol perilaku yang dirasakan pada sertifikasi akuntan profesional ACCA, CA dan CPA dan untuk memahami niat siswa untuk sertifikasi tersebut. Data dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa sikap dan norma subyektif memiliki pengaruh positif dan signifikan terhadap niat siswa untuk memperoleh sertifikasi akuntan profesional. Hasilnya juga menunjukkan bahwa kontrol perilaku yang dirasakan tidak memiliki pengaruh negatif dan signifikan terhadap niat siswa, dan pengetahuan pada sertifikasi tersebut tidak memiliki pengaruh positif dan signifikan terhadap niat siswa. Penelitian ini mengungkapkan faktor-faktor yang mempengaruhi niat siswa untuk mendapatkan sertifikasi akuntan profesional.
Analisis Praktik Manajemen Kualitas, Strategi Bisnis dan Pelaporan Kinerja pada Perusahaan Bersertifikat ISO 9000 dan Perusahaan Non-ISO 9000 Anas Wibawa
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.127

Abstract

ISO 9000 certification is a recent phenomenon. An increasing number of organizations are obtaining ISO accreditation from the International Organization for Standardization (ISO). ISO 9000 series (Quality Management and Quality Assurance Standard) outlines the requirement to be met by producers ilustrating their competence to design, produce and deliver products and services with a consistence level of quality. Although ISO accreditation may reflect an organization’s pursuit of a quality focused, business strategy and commitment to management quality practices, ISO acreditation may merely be a response to external demand for quality certification. This reseach examines whether ISO accredited companies differ from non ISO accredited companies in quality management practices, business strategy, and quality performance measurement.Based on mail questionaire sent to a sample of ISO accredited and non ISO accredited in Indonesia manufacturing companies, the results showed a significant difference in quality management practices for small entreprizes with and without ISO certivication? However, there was no significant differences in the business strategy and quality performance measurement between ISO accredited companies and non ISO accredited companies.
Reputasi Penjamin Emisi, Return Awal, Return 15 Hari Sesudah IPO, dan Kinerja Perusahaan Satu Tahun Sesudah IPO di BEJ NASIRWAN NASIRWAN
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.70

Abstract

The objectives of this study are threefold. First, this study empirically examines whether the underwriter reputation, auditor reputation, percentage in offering, company age, company size, offering value, and  standard deviation of returns are associated with initial returns, 15 day returns after IPO, and company performance one year after IPO. Second, this study evaluates whether the ranking of underwriters’ and auditors’ reputation by measure of Johnson-Miller (JM) is different from those by the measure of Carter-Manaster (CM) in the context of initial returns, 15 day returns after IPO, and company performance one year after IPO. Finally, this study evaluates the consistency between the findings of this study and those of previous studies.The empirical results show that underwriters’ reputation ranked by JM is positively associated with initial returns at the day of offering. This is partly consistent with hypothesis 1. However, when returns were measured for 15 days after the IPO, both JM and CM measures result in statistically significant positive association between reputation and returns. The percentage of stock offering and the value of offering also provide statistically significant negative association with returns. For returns measured one year after IPO, underwriters’ reputation ranked by CM is positively associated with one year performance. When all variables are included in the model, only reputation ranked under CM is statistically significant. The value of stock offering is also statistically significant with a negative sign. for company performance one year after IPO. From various proxies in ranking the reputation of emission guarantor in the three hypotheses above, CM measure shows the best result to control the reputation of underwriter, especially in the context of 15 day return after IPO and performance one year after IPO.
Simultaneous Relationships Between Corporate Governance Practice and Firm Value Cynthia Afriani Utama; Handy Handy
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.231

Abstract

The main purpose of this study is to investigate whether there is a simultaneous relationship between Corporate Governance (CG) practice and firm value. This study also investigates: 1) the effect of risks and firm profitability on firm value; and 2) the effect of ownership structure (i.e., regulated, state-owned-entreprise (SOE), foreign, and institutional investors) and company size on CG practice. Based on the corporate governance scores rated by the Institute of Indonesian Corporate Directorship (IICD) in 2005, the study finds that  corporate governance practice provides a positive effect on firm value, but not vice versa. This study also shows that: 1)  firm value is affected positively by  profitability but not affected negatively by  risk; and 2) the types of ownership structure, i.e. SOE, foreign, and regulated industry enhance  CG practice. Finally,  company size  positively affects  CG practice. Meanwhile, the study fails to find a positive association between ownership by institusional investors and CG practice.

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