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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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Analisis Kerandoman Perilaku Laba (Tahunan) Perusahaan di Bursa Efek Jakarta Ibnu Qizam
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.61

Abstract

This study intends to provide initial evidence of the randomness of the time-series behaviors of annual earnings of the companies in JSX. It, specifically, aims at examining the problems about: first, whether or not the time-series behaviors of annual earnings are random (following random walk model), second, whether or not Box-Jenkins models (ARIMA) are relevant to describing the time-series behaviors of annual earnings, and third, whether or not the parameters estimated in the ARIMA models are the same as one would expect for a random walk  modelThe result of this research shows that the time-series behaviors of annual earnings are random (following random walk models) and can be relevantly and significantly modelled by Box-Jenkins models. This is indicated from the significant parameters of ARIMA models: either autoregressive, moving-average, or both of them. The parameters of those models identified, however, are just  the same as one would expect for a random walk model.
Accounting Beta as Ex Ante Uncertainty Proxy in Initial Public Offering Tatang Ary Gumanti; Dwi Venita Wiandani
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.181

Abstract

The purpose of this study is to examine the relation between accounting measures of total firm risk and the level f underpricing of initial public offerings (IPOs). A number of studies have shown an association between market and accounting betas. However, most of the studies are performed using a sample of large established firms for which both accounting and market betas can be computed. In case of IPO firms, market betas cannot be computed due to the data limitations associated with private firms. Due to limited information available prior to IPO dates, in particular financial reports, one has to use a proxy to measure risk in an IPO. Accounting variables have been prominently known as potential proxy for ex ante uncertainty in an IPO.Using a sample of 90 IPOs that went public during 1991-1997 at the Jakarta Stock Exchange, this study finds that the level of underpricing is determined by accounting beta, price to book value ratio and price earnings ratio. The IPO issue size has negative but insignificant association with the level of underpricing.
The Effect of Management Compensation and Corporate Governance on Corporate Tax Management Evy Rahman Utami; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.261

Abstract

This study investigates how corporate governance affects tax management behavior and contributes the literature on corporate governance. First, this study examines directors compensation and directors ownership, as corporate governance mechanism of a firm, in managing taxes to increase performance. Second, to the best of our knowledge, this is the first study in Indonesia investigating the link between managerial compensation to tax management. This study finds that directors ownership exhibits a significance relationship in reducing cash tax paid. But, directors compensation does not result lower taxes paid and it is seems not an effective mechanism in engaging tax management. Implementing corporate governance mechanism also will not result in lower taxes because corporate governance induces managers to be more careful in managing taxes.
The Effect of Corporate Social Performance and Financial Performance On Corporate Social Responsibility (CSR) Disclosure As an Intervening Variable Toward Firm Value Fanisya Alya Puteri; Lindrianasari Lindrianasari; Ninuk Dewi Kesumaningrum; Farichah Farichah
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 (902.009 KB) | DOI: 10.33312/ijar.405

Abstract

Abstract: This study aims to examine the effect of CSP and Financial Performance to Firm Value through CSR Disclosure as an intervening variable in an attempt to attain sustainability. The research object is the mining sector companies listed in Indonesia Stock Exchange (BEI) for the 2014-2016  period. The CSP is measured from The Corporate Performance Rating Program (the acronym is PROPER) by The Ministry of Environment in Indonesia. The Return determines the Financial Performance on Assets (ROA). CSR Disclosure is measured by CSR Disclosure score based on the guidelines known as the Global Reporting Initiative (GRI-G4). The Tobin's Q is used as the indicator of the Firm Value. The result of data analysis shows that CSP and Financial Performance has a positive significant effect on the CSR disclosure. On one side, the CSP has a significant effect on the CSR Disclosure, so do the Financial Performance. In another side, the CSP has no significant effect on the Firm Value, but Financial Performance has a positive significant effect on the Firm Value. Further, the CSR disclosure has a positive significant effect on Firm Value. As a result, CSR disclosure as an intervening variable in the relationship between CSP and Financial Performance toward Firm Value is significant.           Abstrak: Penelitian ini bertujuan untuk menguji pengaruh CSP dan Kinerja Keuangan terhadap Nilai Perusahaan melalui Pengungkapan CSR sebagai variabel intervening dalam upaya untuk mencapai keberlanjutan. Objek penelitian adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2014-2016. CSP diukur dari Program Penilaian Peringkat Kinerja Perusahaan (akronimnya PROPER) oleh Kementerian Lingkungan Hidup di Indonesia. Pengembalian menentukan Kinerja Keuangan pada Aset (ROA). Pengungkapan TSP diukur dengan skor Pengungkapan TSP berdasarkan pedoman yang dikenal sebagai Global Reporting Initiative (GRI-G4). Q Tobin digunakan sebagai indikator Nilai Perusahaan. Hasil analisis data menunjukkan bahwa CSP dan Kinerja Keuangan memiliki pengaruh signifikan positif terhadap pengungkapan TSP. Di satu sisi, CSP memiliki efek signifikan pada Pengungkapan CSR, begitu juga Kinerja Keuangan. Di sisi lain, CSP tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan, tetapi Kinerja Keuangan memiliki pengaruh positif yang signifikan terhadap Nilai Perusahaan. Selanjutnya, pengungkapan TSP memiliki pengaruh positif yang signifikan terhadap Nilai Perusahaan. Akibatnya, pengungkapan CSR sebagai variabel intervening dalam hubungan antara CSP dan Kinerja Keuangan terhadap Nilai Perusahaan adalah signifikan.
Analisa Free Cash Flow dan Kepemilikan Manajerial Terhadap Kebijakan Utang pada Perusahaan Publik di Indonesia Tarjo Tarjo
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.132

Abstract

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The Impact of Accounting Methods for Transaction Gains (Losses) on the Earning Response Coefficients: The Indonesian Case Grahita Chandrarin
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.100

Abstract

The objective of this study is to investigate the impact of accounting methods for transaction gains (losses) on earning response coefficients (ERCs). This study investigates whether investors respond differently to three accounting methods of the transaction gains (losses). The first method, based on benchmark treatment of Statement of Financial Accounting Standard (Pernyataan Standar Akuntansi Keuangan) No. 10, treats transaction gains (losses) as revenue (expense). The second, based on alternative treatment of Statement of Financial Accounting Standard No. 10 (Interpretation of Financial Accounting Standard No. 4), treats gains (losses) as partially capitalized accounts. The third, based on Capital Market Supervisory Agency regulation No. VIII G10, treats them as fully-capitalized accounts.This study uses the sample of 225 firms listed in the Jakarta Stock Exchange (JSE), during 1993-1999. The hypotheses are tested by applying two empirical models. The first, cumulative abnormal returns are regressed on unexpected earnings and annual return to find ERCs variable, that is, the magnitude of coefficients of unexpected earnings. The second, earnings response coefficients are regressed on transaction gains (losses), earnings persistence, earnings growth, earnings predictability, beta risk, capital structure, firm size and industry effect. Transaction gains (losses) are measured by using absolute value of the average of total transaction gains (losses).The results of this study show that the impact of transaction gains (losses) on earnings response coefficients is statistically significant; and that investors respond indifferently on the firms recognizing different methods of transaction gains (losses). This study, hence, primarily contributes to regulations of Capital Market Supervisory Agency (No. VIII G10) and Financial Accounting Standard Committee of the Indonesian Institute of Accountant (Statement of Financial Accounting Standard No. 10 and Interpretation of Financial Accounting Standard No. 4).
Hubungan Keahlian dengan Partisipasi dan Hubungan Partisipasi dengan Variabel lain dalam Pengembangan Sistem Informasi lindrianasari lindrianasari
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.52

Abstract

Research in end-user information system participation findings in revealing how information systems strategy can be developed with the user involvement. Some conclusions indicate that end-user participation is significantly fruitful. However, to what extent end-user participation influences the success information system is a question of this study. In this case, it is argued that there are intervening and moderating variables in explaining the relationship between “end user participation” and the “success of information system development”. This study analyzes three variables as intervening variable: task uncertainty, system acceptance, and user satisfaction. The study also analyze expertise, as a variable can be stimulated end-user participation.The conclusion of this study supports the previous research conducted by many scholars in information systems. The survey involved 109 respondents from various kind of private and public institutions reveals that the “expertise” correlates positively in stimulating end-user “participation” in the process of building and improving information system. More over, it is also revealed that if the information system developed with the user, the system will be more accepted with in turn the user will be more satisfied in dealing with their job by using the information system developed.
Implementation of Refined Hyperview of Learning (rHOL) on Management Accounting Learning Process (An Extended Ethnographic Study) Ari Kamayanti; Aji Dedi Mulawarman
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.213

Abstract

The purpose of this paper is to provide evidence on the implementation of Love-Based Accounting Education (LBAE) through refined Hyperview of Learning (rHOL) as the core of humanity learning process. The essence of rHOL is a purification process. We show the impact of rHOL on learning process by suiting faith towards God to free accounting education from secularism and corporate hegemony. Utilizing sing extended ethnography by phenomenology, we portray the implication of rHOL on accounting students’ learning conceptions on three management accounting topics: Activity-Based Costing, Total Quality Management, and Balanced Score Card. We name this method as exethnography. We argue that these three topics are secular and their existences are merely to support corporate hegemony.The presence of secularism and corporate hegemony has caused the abandonment of local values and local needs respectively. Educators play an important role in implementing rHOL since he/she must trigger and maintain the purification process throughout the learning process. The results are astonishing since there are shifts in students’ consciousness in three varying degrees (verstehen, critical, reconstruction/deconstruction). As a result of rHOL implementation, both the educator and the students were seen enlightened. They renew their consciousness and return to local values and local needs.
What Drives Public Accountants To Undertake CPD? An Indonesian Study Ayu Chairina Laksmi
The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (942.904 KB) | DOI: 10.33312/ijar.353

Abstract

Abstract: Continuing Professional Development or CPD represents the learning activities – either formal or informal learning activities for developing and maintaining the capabilities of professional accountants to perform competently within their professional environment. Using a qualitative approach, this study aims to add to the literature regarding CPD for accountants, especially CPD for the Indonesian Institute of Certified Public Accountants (IICPA) public accountant members by investigating CPD drivers. It is also the aim of this study to provide findings to assist the IICPA and the Indonesian Ministry of Finance to develop CPD policy and improve activities according to CPD drivers perceived by the public accountants. There were 48 public accountants interviewed in this study using a snowball sampling method. Thematic analysis and first and second cycle coding were employed to analyze the interview data. The findings of this study indicate that the policy regulatory bodies’ requirements received most agreement from the members as a CPD driver followed by lifelong learning and specialist skills. Lifelong learning received more agreements compared with specialist skills. The last driver, ethical requirements, was also considered as a CPD driver but it received less agreement compared with the other drivers investigated in this study.Abstrak: Pendidikan Profesional Berkelanjutan (PPL) mewakili kegiatan pembelajaran - baik kegiatan pembelajaran formal atau informal untuk mengembangkan dan mempertahankan kemampuan dan kompetensi akuntan profesional dalam lingkungan profesional mereka. Dengan menggunakan pendekatan kualitatif, studi ini bertujuan untuk menambah literatur tentang PPL untuk akuntan, terutama PPL untuk Ikatan Akuntan Publik Indonesia (IAPI) dengan menyelidiki drivers atau penggerak PPL. Studi ini juga bertujuan untuk memberikan temuan untuk membantu IAPI dan Kementerian Keuangan Indonesia sebagai regulator untuk mengembangkan kebijakan dan meningkatkan kegiatan PPL sesuai dengan drivers/penggerak para akuntan publik untuk melakukan PPL. Studi ini mewawancarai 48 akuntan publik dengan menggunakan metode purposive sampling. Analisis tematik dan pengkodean siklus pertama dan kedua digunakan untuk menganalisis data wawancara tersebut. Hasil temuan studi ini menunjukkan bahwa  persyaratan dari regulator mengenai PPL menjadi penggerak utama bagi para akuntan publik untuk mengikuti PPL. Selain persyaratan regulator, pembelajaran seumur hidup (lifelong learning) dan keahlian khusus (specialist skills) juga dipandang sebagai penggerak PPL bagi para akuntan publik. Pembelajaran seumur hidup menerima lebih banyak persetujuan dari partisipan penelitian ini dibandingkan dengan keahlian khusus. Untuk penggerak terakhir yaitu persyaratan etis (ethical requirements), juga dianggap sebagai penggerak PPL meskipun jumlah partisipan yang menyetujui lebih sedikit jika dibandingkan dengan penggerak-penggerak PPL lainnya yang diteliti oleh studi ini.  
Persepsi Akuntan dan Mahasiswa terhadap Etika Bisnis Unti Lidigdo; Mas’ud Mas’ud Machfoedz
The Indonesian Journal of Accounting Research Vol 2, No 1 (1999): JRAI January 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.19

Abstract

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