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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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Pengaruh Variabel Keuangan terhadap Return Awal dan Return 15 Hari Setelah IPO serta Moderasi Besaran Perusahaan terhadap Hubungan antara Variabel Keuangan dengan Return Awal dan Return 15 Hari Setelah IPO di Bursa Efek Jakarta MISNEN ARDIANSYAH
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.118

Abstract

This research is aimed to examine the influence of financial variables in the prospectus on initial return and after 15 days return after IPO using non-financial variable as the controlling variable. Another purpose for this research is to exa­mine if the size of company plays as moderating variable on the relationship between financial variables (rate of return on total asset, financial leverage, earnings per share, offer size, profit growth, and current ratio) and initial return and that between financial variables and 15 days return after IPO.The sample for this research are 64 companies listed in Jakarta Stock Exchange from 1995-2000 as the sample for this research.  Data were collected by means of purposive sampling. The analytical methods used are those of multiple regression and absolute-different value regression.The result of the regression analysis for the influence of financial variables on initial return shows that earnings per share significantly influences initial return, whereas rate of return on total asset (ROA), financial leverage, offer size (proceed), profit growth, current ratio, and the size of company do not significantly influence initial return.The result of the regression analysis for the influence of financial variables on 15 days return after IPO shows that financial leverage and earning per-share significantly influences 15 days return after IPO. Whereas rate of return on total asset (ROA), offer size (proceed), profit growth, current ratio, and the size of company do not significantly influence 15 days return after IPO.Also shown from the result, when non-financial variables are used as controlling variables, economics condition significantly influences both initial return and 15 days return after IPO. Where as the age of company, underwriter reputation, auditor reputation and type of industry do not cause any significant influences.The research fails to prove that the size of company plays as a moderating variable on the relationship between financial variables and initial return as well as after 15 days return after IPO.
Pengaruh Jabatan, Budaya Organisasional dan Konflik Peran terhadap Hubungan Kepuasan Kerja dengan Komitmen Organisasi: Studi Empiris di Kantor Akuntan Publik Dwi Cahyono; Imam Ghozali
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.86

Abstract

Job  satisfaction  and organizational  commitment are two  things considered when discussing replacement of accounting firm employees. This  research examines causal  relationship between job  satisfaction  and organizational  commitment  through non-recursive model. Those  are organizational  post,  organization culture and  role  conflict as exogenous variables. The  data  of  this  research  collected through  mail  survey to overall accounting firm in several cities  in  Indonesia, those are: Ujung  Pandang, Denpasar, Surabaya, Malang, and  Semarang. The  Structural Equation  Modeling  is  used  for  developing   theoretical  model and  analyzing data.The  results  of  this  research show causal  relationship between  job  satisfaction and  organization  commitment.  Job  satisfaction  is negatively  related with organization  commitment, and  organization  commitment significantly and positively  influenced  to  job  satisfaction. Exogenous  variable for organization  post positively influences to organization  commitment  and positively  influences  job  satisfaction. Organization  culture in  accounting firm positively influences organization  commitment. Role  conflict significantly and negatively  influences to   job  satisfaction  and  positively and not significantly influences to  organization commitment.This research found that  organization  commitment in accounting firm come  first than job  satisfaction, and   organization culture in accounting firm  created by accounting firm management  strongly  influenced  organization  commitment and  later result in the  raise of  job  satisfaction of  accounting firm  employees. Role conflict  which occurred in accounting firm will negatively impact to job satisfaction and organization commitment. While,  the higher organization post the more influences  job satisfaction level and  organization commitment of accounting firm employees.
Is There Insider Trading? An Examination of Merger and Acquisition Announcements in the Indonesian Stock Market BAMBANG Riyanto L.S.; SUMIYANA SUMIYANA
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.222

Abstract

This research examines whether domestic investors reacted to merger and acquisition announcements earlier than the foreign investors. Compared to foreign investors, domestic investors are more familiar with the market environment and have more access to information about companies (i.e., there is information leakage). The domestic investors take this informational advantage by initiating trading activities before the information is made public. The foreign investors react to the announcement when such information is officially announced by companies, and some time they do not react immediately. This so-called insider trading phenomenon commonly happens in emerging markets. Two proxies of market reactions were used: abnormal returns and trading volumes.Fifty-four M&A announcements were identified in the Jakarta Stock Exchange from 1999-2006. The price movements and trading activities of each of these two types of investors were analyzed thoroughly during the ninety-one day window test. The findings indicate that no abnormal returns and abnormal trading volumes were observed in the 91 days surrounding the announcement dates. Further analysis, however, shows that there was information leakage for domestic investors. It is further argued that information leakage exists; domestic investors reacted to the M&A information before companies announced that information to the public.
The Influence of Supervisor’s Support and Protection Against Whistleblowing Decision in The Organizations of Local Government In Indonesia Priyastiwi Priyastiwi; Abdul Halim
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 (1132.795 KB) | DOI: 10.33312/ijar.362

Abstract

Abstract: The purpose of this study is to empirically examine the influence of supervisor's support and protection against whistleblowing decision in the organizations of local government in Indonesia. Also, under a condition of superior support and protection, this study examines the effects of auditors' and non-auditor/employees' types of work in the organization of local governments towards the decision on whistleblowing the fraud. This research uses the experimental method to 48 students of Master of Accounting in a large state-owned university. By using four-case scenarios, participants were asked to answer the possibility to whistleblow the fraud that occurred in a local government organization. The results of this research indicate that the employee would be courageous to whistleblow the fraud when they feel supported by their employers. The results also explain the importance of protection for whistleblowers. The results indicate that high protection is still required by the whistleblower to avoid the threat of any retaliation when the supervisor's support is low. Besides, the results reveal that, under the condition of high supervisor's support and protection, auditors would take a higher whistleblowing decision than non-auditors.Abstract: Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh dukungan atasan dan perlindungan terhadap keputusan whistleblowing di organisasi pemerintah daerah di Indonesia. Selain itu, di bawah kondisi dukungan dan perlindungan yang kuat, penelitian ini juga menguji pengaruh jenis pekerjaan auditor dan non-auditor/karyawan dalam organisasi pemerintah daerah terhadap keputusan tentang pengungkap fakta penipuan. Penelitian ini menggunakan metode eksperimen untuk 48 mahasiswa Magister Akuntansi di sebuah perguruan tinggi negeri besar. Dengan menggunakan empat kasus skenario, peserta diminta untuk menjawab kemungkinan untuk mengungkap penipuan yang terjadi di organisasi pemerintah lokal. Hasil penelitian ini menunjukkan bahwa karyawan akan berani untuk mengungkap penipuan ketika mereka merasa didukung oleh majikan mereka. Hasilnya juga menjelaskan pentingnya perlindungan bagi pelapor. Hal ini menunjukkan bahwa perlindungan yang kuat masih diperlukan oleh whistleblower untuk menghindari ancaman pembalasan ketika dukungan supervisor rendah. Selain itu, hasil menunjukkan bahwa, di bawah kondisi dukungan dan perlindungan supervisor yang kuat, auditor akan mengambil keputusan whistleblowing lebih tinggi daripada non-auditor.
The Effect of Reporting of Exchange Rate Loses on the Stock Market Reaction Grahita Chandrarin; Michael G. Tearney
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.34

Abstract

In their seminal paper, Ball and Brown (1968) documented a positive statistical association between earnings surprises and stock returns around an earnings announcement. They concluded that earnings conveyed useful information to the market. However, the question of whether the exchange rate loss, as a component of earnings, affects the stock market has never been answered yet. The purpose of this paper is to examine the effect of reporting of exchange rate losses on the stock market. Empirical model is estimated using OLS and multiple regression is used to analyze the relationship between exchange rate loss and stock price.A sample of 106 companies is divided into group 1 (companies with exchange rate loss) and group 2 (companies without exchange rate loss). All of the data are derived from COMPUSTAT tape for the year 1995-1996, with Standard and Poor 500 category. The results of this study support the hypothesis that there is a correlation between reporting of exchange rate losses and stock price. Thus the stock price responds exchange rate loss reflexted in earnings.
Pengaruh Pemisahan Hak AliranKas dan Hak Kontrol terhadap Dividen BALDRIC SIREGAR
The Indonesian Journal of Accounting Research Vol 11, No 2 (2008): JRAI May 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.190

Abstract

The expropriation of minority shareholders by those of controlling shareholders is the main agency conflict in firms with concentrated ownership. The expropriation is obvious when cash flow and control rights are separated through pyramiding and cross-holdings. The ultimate ownership concept is used to identify the separation and investigate its implications on dividend. By using sample of firms listed in the Jakarta Stock Exchange for the period from 2000 to 2004, empirical evidence shows that cash flow and control rights do not go together but have different implications. The cash flow right concentration is an incentive to avoid expropriation. This can be seen from evidences of positive effects of cash flow rights on dividend. On the other hand, control right concentration is an incentive to generate private benefits through expropriation. This conclusion is supported by evidence of negative effects of control rights on dividend. When control rights exceed cash flow rights, the controlling shareholders have higher incentive to expropriate by participating in firm's management. The controlling shareholders' participation in management makes them more free to generate private benefits. The incentive, how ever is lower when a firm has the second controlling shareholder. The second controlling shareholder can mitigate the controlling shareholder's incentive to expropriate.
The Impact of an Auditor’s Professional Commitment to The Whistleblowing Intention: Locus of Control as a Moderating Variable YANI JALIL, FITRI
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.275

Abstract

This study examines the antecedent of the whistleblowing intentionwith the auditor’s professional commitment. This study was modifiedby using a sample of real auditors, whereas previous research usedaccounting students. This study also submits the locus of control as amoderating effect on the relationship. This study focuses on a reexaminationof the extent the whistleblowing intention issue is tested by professionalcommitment and the locus of control as moderating effects.The data were obtained from 105 junior and senior external auditorsfrom public accounting firms in Jakarta. The result indicates that thereis no significant impact by professional commitment or the moderatingeffect of the locus of control on the whistleblowing intention. It meansthat the professional commitment and locus of control can’t increase thewhistleblowing intention of a real auditor and that other factors becomethe barrier to whistleblowing.
Capital Market Cointegration and Selection Buy-Sell Stock Elizabeth Lucky Maretha; Yusni Warastuti
The Indonesian Journal of Accounting Research Vol 22, No 1 (2019): IJAR January 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1057.557 KB) | DOI: 10.33312/ijar.419

Abstract

Abstract:The problem in this study is whether the Indonesian Capital Market is coupled with the ASEAN Capital Market and East Asia Capital Market. And the interest rate of the US Federal Reserve (Fed Rate) and Central Bank of Indonesia's Interest Rates (BI Rate) against the decision of domestic investors and foreign selling-buying of shares. The research model using EViews-9 for stationary testing (ADF-Test), cointegration (Johansen-Test), and t-test and f-test automatically calculated by EViews-9. The study found their cointegration between Capital Markets in ASEAN (JCI, STI, KLSE, SET, PSE), cointegration in Capital Markets in EAST ASIA (NIKKEI, HSI, KOSPI, SHCOMP, TWSE), and cointegration Interest Rates (The Federal Fund Rate, Bank Indonesia Rate). The results of this study also showed that domestic investors in the Central Bank of Indonesia (BI Rate) are deciding to buy shares with the movement. Meanwhile, local investors in the decision to sell stocks saw the index movement of the KLSE and STI index (ASEAN Capital Markets), as well as the TWSE index (East ASIA Capital Market). Foreign Investors buy stocks to decide on the movement of the US Federal Reserve (the Fed) and the Bank Indonesia interest rate (BI Rate).
Pengaruh Manajemen Laba Terhadap retun Saham pada Perusahaan yang Diaudit KAP Big 5 dan KAP Non Big 5 ardiati, Aloysia yanti
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.141

Abstract

This study examines whether a relation exists between audit quality and earnings management. Accrual based earnings is considered superior to cash flows. Accruals let managers communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value. Auditing plays an important role in mitigating these agency costs by constraining opportunistic management of accruals. Earnings management is proxied by discretionary accruals which are estimated using cross-sectional version of Jones (1991) model. The findings of this study indicate that the effect of earnings management on stock returns is greater for firms audited by Big 5 auditors than audited by non-Big 5 auditors.
The Intervening Effect of Interpersonal Trust on The Relationship Between Multiple Measured-Based Performanced Evaluation and Job-Related Tension Siti Fathonah; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 7, No 1 (2004): JRAI Januari 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.109

Abstract

This study examines the effect of the use of multiple performance measures (a combination of financial and non-financial measures) in performance evaluations on subordinates’ job-related tension. Specifically, this study investigates whether the effect of such measures is indirect through interpersonal trust. This study hypothesizes that the relationship between multiple measures-based performance evaluation and subordinates’ job-related tension is indirect through subordinates’ interpersonal trust towards their superiors. The results, based on a sample of 70 managers, support the expectation that the use of a mix of financial and non-financial measures in performance evaluations has no direct effect on subordinates’ job-related tension.  Instead, the effect of such a mix of performance measures on subordinates’ job-related tension is indirect through interpersonal trust.

Page 35 of 49 | Total Record : 485

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