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The Indonesian Journal of Accounting Research

ijar
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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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Social Cognitive Theory Test: Role of Anxiety in getting Professional Sanction in Professionalism and Auditor Independence Francisca Reni Retno Anggraini; Zaki Baridwan; Suwardjono Suwardjono; Hardo Basuki
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Abstract: Scandals in auditing have deteriorated the credibility of the accounting profession. The low law enforcement and concentrated ownership structure in Indonesia (La Porta et al., 1999; Siregar, 2006) has led to lower auditor independence. This study uses social cognitive theory in modeling. Based on social cognitive theory, law enforcement influences auditor’s concern to professional sanction. Then, the concern to professional sanction is cognitive which influence auditor's independence. The objectives of this research are to examine the effect of work context to the level of auditor’s concern to professional sanction, the role of auditor’s concern to professional sanction to his or her professionalism and independence. Based on scenario-based surveys in Jakarta, Surabaya, Semarang, Denpasar, Yogyakarta, we received 186 usable questionnaires (83 questionnaires from auditors working in non-big four accounting firms and 103 questionnaires from auditors who work in big four firms). This study uses multiple regression analysis and independent sample test. This study found that work context did not influence the level of auditor's concern to professional sanction but auditor's concern to professional sanction influences his or her independence to the audited. Finally, this research provides evidence that professionalism and concern to professional sanction have substitution effect to auditor’s independence. Abstrak: Skandal dalam audit telah memburuk kredibilitas profesi akuntansi. Rendahnya penegakan hukum dan struktur kepemilikan yang terkonsentrasi di Indonesia (La Porta et al, 1999; Siregar, 2006) telah menyebabkan independensi auditor yang lebih rendah. Penelitian ini menggunakan teori kognitif sosial dalam pemodelan. Berdasarkan teori kognitif sosial, penegakan hukum mempengaruhi kepedulian auditor terhadap sanksi profesional. Kemudian, perhatian terhadap sanksi profesional adalah kognitif yang memengaruhi independensi auditor. Tujuan dari penelitian ini adalah untuk menguji pengaruh konteks kerja terhadap tingkat perhatian auditor terhadap sanksi profesional, peran perhatian auditor terhadap sanksi profesional terhadap profesionalisme dan kemandiriannya. Berdasarkan survei berbasis skenario di Jakarta, Surabaya, Semarang, Denpasar, Yogyakarta, kami menerima 186 kuesioner yang memenuhi syarat (83 kuesioner dari auditor yang bekerja di kantor akuntan non big 4 dan 103 kuesioner dari auditor yang bekerja di 4 perusahaan besar). Penelitian ini menggunakan analisis regresi berganda dan uji sampel independen. Studi ini menemukan bahwa konteks kerja tidak mempengaruhi tingkat perhatian auditor terhadap sanksi profesional, tetapi perhatian auditor terhadap sanksi profesional mempengaruhi independensinya terhadap auditor yang diaudit. Akhirnya, penelitian ini memberikan bukti bahwa profesionalisme dan perhatian terhadap sanksi profesional memiliki efek substitusi terhadap independensi auditor.

Pengaruh Perselisihan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja sebagai Variabel Mediasi Maulana kamal; Ainun Na’im
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.38

This paper extends previous work in the area of supervisory style as it pertains to the use of budgetary information for performance evaluation. Previous research has focused exclusively on the superior's budgetary performance evaluation style. This study focused on both superior's perceived and the subordinate's preferred budgetary performance evaluation styles. When subordinate's preferred style disagrees with the superior's perceived style, this disagreement is hypothesized to lead to the subordinate's and superior's feeling higher job-related tension and lower job satisfaction.Eighty-nine managers and staffs from a cross-section of department in Indonesia manufacturing companies paricipated in this study. The results support the hypothesized relations. This study also examines two mediating models, (1) job-related tension that nay mediate the relationship between disagreement in budgetary performance evaluation style and performance, and (2) job satisfaction that may mediate the relationship between disagreement and performance. The result indicate that only job satisfaction mediates the relationship beween disagreement in budgetary performance evaluation style and performance. Finally, a structure equation model is used to determine the overall impact of disagreement in budgetary performance evaluation style on job-related tension, job satisfaction and performance.

Analisis Arus Kas Kegiatan Operasi dalam Mendeteksi Manipulasi Aktivitas Riil dan Dampaknya Terhadap Kinerja Pasar Megawati Oktorina; Yanthi Hutagaol
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.199

This study aims to identify firm's tendency to execute real activities manipulation through cash flow from operating activities and its impact to market performance. The sample is drawn from firms in the biggest 50 firms with assets above 1 quintillions rupiahs for period of 2001 - 2006, which are published in Swa100. The research model is based on Roychowdhury's model (2003). Prior to test the hypotheses, this studitthe researcher employed regression model to determine normal and abnormal cash flow from operating activities. The result shows that firms tend to execute real activities manipulation through operating cash flow. Moreover, the impact of real activities manipulation on market performance shows firms which are more likely executing real activities manipulation have higher market performance than their counterparts. By controlling for industrial types of the companies, the result finds that manufacturing firms execute more real activities manipulation than non-manufacturing firms.

Growth Illusion in The Indonesia Stock Exchange: Relationship Between Earnings Management and Firm Value Agus Satrya Wibowo; Fuad Fuad
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Abstract: This research aimed to examine whether earnings management (EM) proxied with the practice of accrual management (AM) and real activity manipulations (RM) is related to the increase of firm value (FV) in the manufacturing industry in the IDX in the period 2010–2014. Subsequently, based on the normative and formal testing, the fixed effect model was selected as the appropriate model. The results of this empirical investigation indicate that an abnormal production cost (RMP) based RM practice tends to increase FV. Nevertheless, AM and abnormal discretionary expenses (RMD) based RM do not exhibit the same evidence. The results of the additional testing showed that the relationship between EM and FV differed when the firm was audited by an auditor affiliated with the big 4 auditors, when there was an institutional investor in the firm ownership and when IFRS was adopted. This research contributes to the literature on earnings management by suggesting that value creation drives the increase of FV by managers through the practices of RMP-based earnings management. The results indicate misinformation between the managers and the market, which makes FV growth become a mere illusion. Furthermore, the proposed model is expected contribute to researchers, regulators, investors, and analysts in evaluating the quality of accounting numbers and predicting the value relevance of earnings.Abstrak: Penelitian ini bertujuan untuk menguji apakah manajemen laba (EM) yang diproksikan dengan praktik manajemen akrual (AM) dan manipulasi aktivitas riil (RM) terkait dengan peningkatan nilai perusahaan (FV) dalam industri manufaktur di BEI di periode 2010–2014. Selanjutnya, berdasarkan pengujian normatif dan formal, fixed effect model dipilih sebagai model yang paling sesuai. Hasil dari investigasi empiris menunjukkan bahwa praktik RM berbasis abnormal production cost (RMP) cenderung meningkatkan FV. Namun demikian, AM dan RM berbasis abnormal discretionary expenses (RMD) tidak menunjukkan bukti yang sama. Hasil dari pengujian tambahan menunjukkan bahwa hubungan antara EM dan FV berbeda ketika perusahaan diaudit oleh auditor yang berafiliasi dengan auditor big 4, ketika adanya investor institusional di dalam kepemilikan perusahaan, dan ketika IFRS telah diadopsi. Penelitian ini berkontribusi pada literatur tentang manajemen laba dengan menunjukkan bahwa peningkatan FV didorong oleh penciptaan nilai melalui praktik manajemen laba berbasis RMP. Hasilnya menunjukkan mis-informasi antara manajer dan pasar menciptakan pertumbuhan FV hanya ilusi belaka. Selanjutnya, model yang diusulkan diharapkan dapat membantu peneliti, regulator, investor dan analis dalam mengevaluasi kualitas angka akuntansi dan memprediksi relevansi nilai atas laba perusahaan.

Factors Affecting Earnings Response Confficient (ERC) in Manufacturing Companies Listed on BEI Katarina Dyah Kristanti; Luciana Spica Almilia
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

This research aims to analyze which factors significantly influence Earnings Response Coefficient (ERC). Sample of this research is including manufacturing companies listed in Indonesia Stock Exchange between period 2012-2016. Sample is drawn using purposive sampling method. There are 280 samples in total that is examined to conduct the study. Multiple regression analysis is used in this research to examine the hypotheses. Independent variables used in this research are earning persistence, profitability, leverage, growth opportunity, firm size, audit quality, CSR disclosure, and conservatism. Result of this research suggests that profitability and firm size have significant and positive influence to Earning Response Coefficient. Result also shows earning persistence and growth opportunity have significant and negative influence to Earning Response Coefficient. Meanwhile leverage, audit quality, CSR disclosure, and conservatism don’t significantly influence Earning Response Coefficient.

Pengaruh Tingkat Kesulitan Keuangan Perusahaan TerhadapKonservatisme Akuntansi EKO WIDODO LO
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.151

This research tests the influence of a company’s financial distress on its accounting conservatism. The issue of this research is the prediction difference between positive accounting theory and signaling theory about the influence of a company’s financial distress on its accounting conservatism. Sample in this study consists of manufacturing companies that were listed at Jakarta Stock Exchange since 1994 to 2002. Sample consists of 108 companies or 864 observations. This study develops a testing and developing procedure of accounting conservatism instrumental variables by using more accounting conservatism attributes. Hypotheses are examined by using Ordinary Least Squares Regression and Generalized Method of Moments Regression.The results of empirical tests indicate that a company’s financial condition positively influences its accounting conservatism. These support signaling theory prediction.

Individual and Group Performance Evaluation Decission: A Test on An Interaction Between Outcome Information and Group Polarization Ainun Na’im
The Indonesian Journal of Accounting Research Vol 1, No 1 (1998): JRAI January 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.5

Many decisions are made by groups of individuals such as committees rather than by individuals. In group performance evaluation decisions, two issues can be raised: group polarization and hindsight bias. This experimental study provides a direct test if outcome information interacts with decision levels (individual vs. groups) affecting performance evaluation decisions.This study found that the effect of outcome information is greater in group decisions than those in individual decisions. Regardless of information available ex ante, decision makers are evaluated more favorably by groups than by individuals when the decisions have successful results. On the contrary, when the results are unsuccessful, the decision makers are evaluated more unfavorably by groups than by individuals. Key Words: Hindsight bias, group decision, group polarization, and performance evaluation.

Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Publik yang Terdaftar di Bursa Efek Jakarta Rahmawati Rahmawati; Yacob Suparno; Nurul Qomariyah
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.167

The purpose of this research is to examine the effect of information asymmetry on earnings management. Result of this research can benefit to theory development and management. Accountancy data are collected from ICMD (Indonesian Capital Market Directory) and stock prices data which are provided by Center Capital Market Reference (PRPM) of Jakarta Stock Exchange. The sample of this research are public Indonesian banking firms in 2000 until 2004.The results show that slope are significant (p value < 0.05), so Ho is rejected and Ha is accepted or available significant positive effect between information asymmetry and earnings management. R2 value is 0.3584 that mean 35.84% dependent variable earnings management can be explained by independent variable information asymmetry, and control variable CFVAR, GROWTH, SIZE, MKTBV and then 64.16% explained by another factor out side in the regression model but in the regression between dependent variable of earnings management with control variable resulted R2 value 0.417 and then in the regression between dependent variable earnings management with independent variable information asymmetry resulted R2 value 0.18 so control variable more explaine dependent variable earnings management. Independent variable information asymmetry has significant positive effect and can explaine dependent variable earnings management 18%.

Why Do Bidder CEOs Get Disciplined Following Mergers? Soegiharto Soegiharto
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.247

This study examines the effect of CEOs' behavior (overconfidence/ less overconfidence), merger period (in-wave/non-wave), method of payment (stock/cash), industry of merged firm (across-industry/ within-industry), premium paid to target firm, and operating performance on the likelihood of a CEO turnover amongst bidding firms. Testing the US successful merger and acquisition data for the period of the 1990s, this study finds that the effect of merger waves and the method of payment on CEO turnover are positive and significant. Three measures of CEO behavior proposed and tested in this study, however, generally have insignificant effect on CEO turnover.

Company Name Change and Stock Returns: The Case of Indonesian Public Companies Wiwik Utami; Tatang Ari Gumayanti
The Indonesian Journal of Accounting Research Vol 17, No 2 (2014): IJAR May 2014
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study is aimed at analyzing the effect of changing the name made by Indonesian public companies from the year 2000 to the year 2010. Using an event study methodology, we tried to analyze the short-term impact on stock prices around the announcement date. The study shows that the company's name change does not affect on stock returns, expressed in the form of abnormal returns. The average abnormal return before the event is positive while after the event it is negative. This finding indicates that investors do not consider the change of name as significant information. Thus, new name adoption is not regarded as informative in the short term by investors.Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh perubahan nama yang dibuat oleh perusahaan publik Indonesia tahun 2000 sampai dengan tahun 2010. Dengan menggunakan metodologi studi peristiwa, kami mencoba menganalisis dampak jangka pendek pada harga saham sekitar tanggal pengumuman. Studi ini menunjukkan bahwa perubahan nama perusahaan tidak berpengaruh terhadap return saham yang dinyatakan dalam ukuran abnormal return. Rata-rata abnormal sebelum peristiwa adalah positif sementara setelah peristiwa adalah negatif. Temuan ini menunjukkan bahwa investor tidak menganggap perubahan nama sebagai informasi penting. Dengan demikian, adopsi nama baru tidak dianggap informatif dalam jangka pendek oleh investor.

Page 34 of 49 | Total Record : 485

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Lilik Suyanti

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Dki jakarta

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Lilik Suyanti

Contact Email liliksuyanti@gmail.com

Phone +6281310608525

Journal Mail Official liliksuyanti@gmail.com

Editorial Address Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310

Location Kota adm. jakarta pusat, Dki jakarta INDONESIA

Abstract

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Contact Name
Lilik Suyanti

Contact Email
liliksuyanti@gmail.com

Phone
+6281310608525

Journal Mail Official
liliksuyanti@gmail.com

Editorial Address
Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310

Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA