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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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Transfer Informasi Intra Industri di Sekitar Pengumuman Dividen Emilia Frida Yusnitasari
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.96

Abstract

Investors in companies in the same industry as the announcing firm do extrapolate information from the announcement to make inferences about industry-wide economic prospects. The purpose of this study is to examine empirically transfer information intra-industry around reporter’s dividend changes announcement that is indicated by abnormal return of nonreporter firm. This study used sample of 90 nonreporter for dividend decreased and 82 nonreporter for dividend increased during 1994-1996 time periods. The statistic methods used to test hypothesis are t-test and multiple regression analysis.The result of the study shows that dividend change announcement having informational value for other firms in the same industry as dividend reporter. Further, there is competitive effect for dividend-decreased announcement. That is dividend decreased reporter is reacted positively by nonreporter. While for dividend-increased announcement, there is contagion effect. Nonreporter react positively or the same direction as the reporter’s reaction. Another finding show that the magnitude of dividend change, size of nonreporter firm couldn’t explain the magnitude of the transfer information.
Studi Empiris Tentang Pengaruh Volume Perdagangan dan Return terhadap Bid-Ask Spread Saham Industri Rokok di Bursa Efek Jakarta Dengan Model Koreksi Kesalahan Abdul Halim; Nasuhi Hidayat
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.39

Abstract

In US Capital Market, the empirical evident showed that the effect of inventory holding cost of stock on bid-ask spread was positive.  This paper attempts to confirm the effect in Indonesian Capital Market.  The confirmation is performed by using the error correction model (ECM).  The case in cigarette industry is used in this paper.  There are three companies in this industry including PT BAT, PT H.M. Sampoerna, and PT Gudang Garam.The daily time series data for the year 1996, 1997, and 1998 are used to be analyzed.  It was found that the ECM estimation gave the evident that the transaction volume and/or return negatively effects on bid-ask spread both in term of absolute and relative in cigarette industry.  It means that the inventory holding cost of stock on bid-ask spread would be positive.  Accordingly, the finding is consistent and confirmed.
Pengaruh Information Technology Relatedness terhadap Kinerja Perusahaan (Penelitian terhadap Perusahaan Perbankkan di Jateng) Luluk Muhimatul Ifada
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.200

Abstract

The purpose of this study is to examine the influence of information technology (IT) relatedness on corporate performance. IT relatedness is measured using a reflective second-order factor modeling approach to capture complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure). Based on the resource-based view of diversification and the economic theory of complementarities, the two major sources of cross-unit IT synergy in the corporate are the relatedness and complementarities of IT resources.  According RBV concept, the use of IT relatedness as a complementarities unit create super-additive value synergies and can be used as competitive sustainability advantage to improve corporate performance Collecting data by a survey of 93 office managers branch banking in Central Java, the study finds that the information technology relatedness has a positive influence on corporate performance as hypothesized suggesting that the super-additive value synergies arising from the use of a complementary set of IT resources and management processes have significant effects on corporate performance.
Self-Review As a Method to Mitigate Recency Effect in Long-Series Audit Information Aritha Chintya Dewi; Intiyas Utami; Aprina Nugrahesty Sulistya Hapsari
The Indonesian Journal of Accounting Research Vol 21, No 1 (2018): IJAR January 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (884.573 KB) | DOI: 10.33312/ijar.337

Abstract

Abstract: This study aims to analyze the causal relationship between the sequence of information and presentation format of long-series information and self-review method with audit decisions. Our independent variables are the sequence of information, the format of information presentation and self-review method. Meanwhile, our dependent variable is audit decisions. This research uses 75 bachelor students majoring in accounting from Satya Wacana Christian University. We run the paired-sample t-test to test our hypotheses. Our results show that; 1) there is an order effect in individuals' decision-making before they perform self-review if the long-series information is presented sequentially, 2) simultaneous presentation of information mitigates recency effect even before self-review, 3) decisions based on simultaneous information presentation are better than decisions based on sequential information presentation.Abstrak: Penelitian ini bertujuan untuk menganalisis informasi dan metode self-review dengan keputusan audit. Variabel independen kami adalah urutan informasi, format penyajian informasi dan metode self-review. Sementara itu, variabel dependen kami adalah keputusan audit. Penelitian ini menggunakan 75 mahasiswa sarjana jurusan akuntansi dari Universitas Kristen Satya Wacana. Kami menjalankan uji t-paired-sample untuk menguji hipotesis kami. Hasil kami menunjukkan bahwa; 1) ada efek order dalam pengambilan keputusan individu sebelum mereka melakukan self-review jika informasi seri panjang disajikan secara berurutan, 2) penyajian informasi secara simultan mengurangi efek rekonsiliasi bahkan sebelum self-review 3) keputusan berdasarkan presentasi informasi simultan lebih baik daripada keputusan berdasarkan presentasi informasi sekuensial.
The Role of Capital Structure on The Effect of Dividend Policy and Business Risk on Firm Value (Evidence from Indonesian Manufacturing Company) Anggit Esti Irawati; Erna Fitri Komariyah
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.457 KB) | DOI: 10.33312/ijar.463

Abstract

This study examines the effect of dividend policy and business risk on firm value and capital structure. Moreover, this study analyzes the role of capital structure on that relationship simultaneously. The relationship between these variables has been a debate in the capital market literature. Using manufacturing companies listed on Indonesia Stock Exchange (IDX) for years 2012-2018, this study takes into account that the dividend policy and business risk does not directly impact to the firm value. Thus, we examine 41 companies that meet the sample criteria. The result show that dividend policy and business risk have a positive effect both on firm value and capital structure. Then, capital structure has a role to mediating the effect of dividend policy and business risk on firm value has been confirmed. 
Analisis Determinasi Kinerja Reksa Dana Pendapatan Tetap di Indonesia Periode 1999-2003 (Penggunaan Model Jensen dan Model Gudikunst) Jerry Dennis P; Adler H. Manurung; Nachrowi D. Nachrowi
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.119

Abstract

The objective of this research is to evaluate Bond Mutual Fund Performance in Indonesia and determine some variables that can affect Mutual Fund Performance. Mutual Fund Performance can be measured by using Jensen Model (1968) and Gudikunst Model (1992). The information about bond selection and market timing ability can be measured by using Henriksson - Merton Model (1981). Using Philpot Model (1998), this research examine Mutual Fund attributes that can determine Mutual Fund Performance. Finally, the results show that Bond Mutual Fund have been unable to outperform the market index on a risk-adjusted return basis. The market excess return shows surprising strength relationship to the portfolio excess return.  Generally the sample of Bond Mutual Fund in this research show that portfolio manager has arbitrage opportunity to increase portfolio excess return due to wide range in yield spread, manage in large total asset size and conduct with passive strategy in their portfolio management. This underperform of Bond Mutual Fund Performance can be happened because portfolio managers do not have superiority skills in market timing and bond selection and also the differences of each Bond Mutual Fund attributes.
Trust (amanah) Management and Accounting Implications Iwan Triyuwono
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.6

Abstract

Accounting is actually neither a static nor a homogeneous phenomenon.  Over time, all forms of accounting have changed, repeatedly becoming what they were not.  Based on this understanding, accounting is not thus a homogeneous craft.  This ever-changing forms of accounting exists as the result of that accounting is not a value-free discipline and practice.  Rather, it is a contextual ones.By making use of interpretive way (of Symbolic Interactionism) as an analytical framework, this paper attempt to interpret the existence of accounting in its social, organisational, and religious context.The result of the interpretation gives us an insight that inner character of self plays a very important role in the process of crafting accounting in the context of a social and religious organisation.  We can see that trust management - as a result of inner self interaction - has a unique implication on accounting craft.
Model Komitment Multidimentional atas Pilihan Adopsi Sistem dan Perilaku Pemraktikan (Studi Empiris di Yogyakarta) Sumiyana Sumiyana
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.168

Abstract

Penelitian ini bertujuan untuk memvalidasi konstruk komitmen pemakai dengan fokus sentral perilaku harapan pemilihan dan menguji pengaruhnya terhadap adopsi sistem dan perilaku pemakaiannya. Penelitian ini membuktikan secara empiris bahwa norma personal dan norma sosial memiliki peran terhadap pemakaian sistem. Kutub norma personal memiliki rincian identifikasi dan internalisasi yang berfungsi sebagai komitmen afeksi, dan kutub norma sosial memiliki rincian kepatuhan yang berfungsi sebagai komitmen berkelanjutan (Kelman’s Social Influence Theory). Kedua kutub ini mendorong atau memotivasi pemanfaatan pilihan penggunaan sistem.Penelitian ini, termasuk kemanfaatannya, membuktikan bahwa sistem informasi tidak mampu meningkatkan kinerja organisasi atau kinerja manajerial, tetapi mengisyaratkan bahwa kinerja organisasional hanya mampu terealisasi melalui identifikasi, internalisasi, dan kepatuhan atas perilaku yang telah terbawa (termaktub). Suksesnya sebuah sistem bergantung kepada harapan pilihan pemakai selama adopsi sistem dan kepada harapan pemraktikan sistem informasi yang lebih luas. Oleh karena itu, komitmen pemakai menjadi kunci pokok untuk terimplementasinya sebuah  sistem informasi.
The Impact of Perceived Performance Evaluation Formality on Managers' Behavior Neny Desriani; Mahfud Sholihin
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.248

Abstract

This study examines the impact of perceived performance  evaluation formality on subordinates' trust in a supervisor with three mediating variables: procedural justice, distributive justice, and feedback quality. In addition, this study examines the impact of a subordinate's trust in a supervisor on budgetary slack. Using a questionnaire survey method with 97 middle and lower level managers in an aerospace company as respondents, this study shows that procedural justice, distributive justice, and feedback quality do not mediate the relationship between the formality of the performance evaluation and subordinates' trust in their supervisors. However, this study  finds that trust can reduce propensity to create budgetary slack.
Facing the Challenges of e-Government in Indonesia: Demographic Inequalities Arief Rahman
The Indonesian Journal of Accounting Research Vol 17, No 2 (2014): IJAR May 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1234.893 KB) | DOI: 10.33312/ijar.390

Abstract

Abstract:  E-government readiness in Indonesia showed no improvement from year to year, indicating that the implementation of e-government is encountering serious problems. Despite the lack of empirical evidence, it is stated that one of them is digital inequalities or also known by the term of the digital divide. This research paper aims to investigate the impact of demographic disparities, represented by gender, age, and place of residence, on e-government use in Indonesia. In doing so, a structural equation model was proposed based on literature review and examined through survey research. Data were collected from a survey of 237 e-government users in Indonesia. The study took place in Sleman and Tulungagung regencies. The PLS (Partial Least Square) method was applied by using SmartPLS to estimate the research model. Smith-Satterwait test was employed to examine the moderating effect. The results show that digital inequalities, particularly age and place of residence, are significant problems in Indonesia, which should be resolved to improve the usage of e-government. The research is vital for scholars to give empirical evidence of digital inequalities and its impact on e-government use, especially in Indonesia. For the local governments, this research may contribute to policy-making in improving the e-government readiness.Abstrak: Kesiapan e-government di Indonesia tidak menunjukkan peningkatan dari tahun ke tahun, menunjukkan bahwa implementasi e-government menghadapi masalah serius. Meskipun kurangnya bukti empiris, itu menunjukkan bahwa salah satunya adalah ketidaksetaraan digital atau juga dikenal dengan istilah kesenjangan digital. Makalah penelitian ini bertujuan untuk menyelidiki dampak ketidaksetaraan demografis, diwakili oleh jenis kelamin, usia dan tempat tinggal, pada penggunaan e-government di Indonesia. Dengan demikian, model persamaan struktural diusulkan berdasarkan tinjauan pustaka dan diperiksa melalui penelitian survei. Data dikumpulkan dari survei terhadap 237 pengguna e-government di Indonesia. Penelitian berlangsung di kabupaten Sleman dan Tulungagung. Metode PLS (Partial Least Square) diterapkan dengan menggunakan SmartPLS untuk memperkirakan model penelitian. Tes Smith-Satterwait digunakan untuk menguji efek moderasi. Hasilnya menunjukkan bahwa kesenjangan digital, khususnya usia dan tempat tinggal, adalah masalah yang signifikan di Indonesia, yang harus diselesaikan untuk meningkatkan penggunaan e-government. Penelitian ini penting bagi para sarjana untuk memberikan bukti empiris ketidaksetaraan digital dan dampaknya pada penggunaan e-government, khususnya di Indonesia. Untuk pemerintah daerah, penelitian ini dapat berkontribusi pada pembuatan kebijakan dalam meningkatkan kesiapan e-government.

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