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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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Penggunaan Informasi Akuntansi untuk Memprediksi Return Saham: Studi terhadap perusahaan pemanufakturan dan nonpemanufakturan Askam Tuasikal
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.87

Abstract

A set of financial statements (i.e. balance sheet, income statement, statement of retained earnings, and statement of cash flows) is not completely useful for users until they analyze the information contents in the financial statements in the forms of ratios analyses. O’Connor (1973) shows that financial ratio have a weak predicting power for estimating stock returns. Ou and  Penman (1989) state that accounting information embodies fundamental information that is not captured by the market and reflected in stock prices. Machfoedz (1994) provides evidence that only several financial ratios are useful for predicting income no more than one year in advance. Zainuddin (1999) finds that certain financial ratios (some of which are used by Machfoedz) are not good predictors for estimating income growth one to two years foreward. The inconsistent results are due to the fact that dependent and independent variables are the outcomes of the same process (accounting process). These conflicting findings necessitate further investigation.The study examines whether financial accounting ratios are useful for predicting stock returns of manufacturing and nonmanufacturing companies one year to two years in advance. The contributions of this study are twofolds. First, the research provides valuable insights to investors  concerning the usefulness of financial accounting ratios. The ratios are used in predicting stock returns or abnormal returns. Second, this study enrichs literature topics in the area of financial accounting.The results indicate that for manufacturing companies financial ratios are not useful for predicting stock returns one year foreward. However, several ratios are useful for predicting stock returns two years foreward. For nonmanufacturing companies the results show that financial ratios are not useful for predicting stock returns either one year or two years foreward.Other findings indicate that predictive power for two years in advance of financial accounting ratios are different between manufacturing and nonmanufacturing companies.
Analisis Pengaruh Komitmen Organisasional dan Ketidakpastian Lingkungan terhadap Hubungan antara Partisipasi Anggaran dengan Senjangan Anggaran Edfan Darlis
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.71

Abstract

The issue of whether budget participation reduces slack has attracted the interest of many researchers. However, as indicated by Nouri and Parker (1996), studies examining the impact of participation on slack has not produced consistent results. Several studies found that participation reduced budget lack, while others found that participation increased budget slack.Adopting a contingency approach, this study argues that the effect of participation on budget slack is affected by other factors. In particular, this study examined the extent to which organizational commitment and environmental uncertainty moderated the relationship between participation and slack. It is hypothesized that, first participation reduces performance for individuals with high performance, and vice verse. Second, in situation of high uncertainty, participation reduces slack, but in situation of low uncertainty, participation increases slack.Base on responses of 54 managers, the results show that emotions attachment, a dimension of organizational commitment, moderated the relationship between participation and slack. 
Real and Accrual-Based Earnings Management: Can A Qualified Auditor Detect It? Dwi Ratmono
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.232

Abstract

This study examines whether management of public companies in Indonesia engage real earnings management to meet earnings benchmarks. This paper documents evidence consistent with firms  committing real earnings management around earnings threshold for poor performing firms. Manager opportunistically utilize price discounts to temporarily increase sales, overproduction to report lower cost of goods sold, and reduction of discretionary expenditures to improve reported margins. Consistent with the conjecture of Roychowdhury (2006) and Cohen & Zarowin (2010) auditors find it more difficult to detect real earnings management than accrual-based earnings management. The results of this study indicate that drawing inferences about earnings management by analyzing only accrual manipulation is inappropriate. This study contributes to the accounting literature by presenting evidence on the real earnings management, which has received relatively little attention to date.
Analysis of the Relationship between Quality of Financial Statements Review and Audit Findings on the Local Government Financial Statements in Daerah Istimewa Yogyakarta Province, Indonesia Dwi Windarsih; Irwan Taufiq Ritonga
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.18 KB) | DOI: 10.33312/ijar.374

Abstract

Abstract: There are two objectives of this study. The first objective is to evaluate the quality of local government financial statement (LGFS) review conducted by five local government inspectorate offices (i.e., internal auditor) in the Province Daerah Istimewa Yogyakarta, Indonesia. Secondly, this study analyzes the relationship between the quality of LGFS review and the number of audit findings conducted by the Supreme Audit Board (i.e., the external auditor). This study uses qualitative methods. Results of this study indicate that the quality of LGFS review varies significantly among local governments as shown by the score of review quality ranging from 73.08% to 83.59%. Furthermore, the quality of LGFS review has a negative correlation with the number of audit findings, which means that the better the quality of the review the smaller the number of audit findings. Results of this study are expected to provide input to local government inspectorates to take necessary steps so that the implementation of LGFS review to be more qualified. In turn, the number of audit findings can be minimized. Also, the academic benefits of this research are to become a reference for the next researcher who wants to do further research related to the implementation of the LGFS review.Abstrak: Ada dua tujuan dari penelitian ini. Tujuan pertama adalah untuk mengevaluasi kualitas ulasan laporan keuangan pemerintah daerah (LGFS) yang dilakukan oleh lima kantor inspektorat pemerintah daerah (yaitu auditor internal) di Provinsi Daerah Istimewa Yogyakarta, Indonesia. Kedua, studi ini menganalisis hubungan antara kualitas tinjauan LGFS dan jumlah temuan audit yang dilakukan oleh Badan Pemeriksa Keuangan (yaitu auditor eksternal). Penelitian ini menggunakan metode kualitatif. Hasil penelitian ini menunjukkan bahwa kualitas tinjauan LGFS bervariasi secara signifikan di antara pemerintah daerah seperti yang ditunjukkan oleh skor kualitas ulasan mulai dari 73,08% menjadi 83,59%. Selanjutnya, kualitas tinjauan LGFS memiliki korelasi negatif dengan jumlah temuan audit, yang berarti bahwa semakin baik kualitas peninjauan semakin kecil jumlah temuan audit. Hasil penelitian ini diharapkan dapat memberikan masukan kepada inspektorat pemerintah daerah untuk mengambil langkah-langkah yang diperlukan sehingga pelaksanaan tinjauan LGFS menjadi lebih berkualitas. Pada gilirannya, jumlah temuan audit dapat diminimalkan. Selain itu, manfaat akademik dari penelitian ini adalah menjadi referensi bagi peneliti berikutnya yang ingin melakukan penelitian lebih lanjut terkait dengan pelaksanaan tinjauan LGFS.
Transparency and Corporate Governance: Analysis of Factors Affecting Transparency and Its Effect on Market Valur of The Firm DWI NOVI KUSUMAWATI; BAMBANG RIYANTO LS
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.152

Abstract

This research has 2 models. The first model aims to investigate factors affecting the level of Good Corporate Governance (GCG) transparency in annual reports. Factors being predicted are firm’s specific characteristics and commissionaire characteristics. The second model aims to test empirically whether investors value that GCG transparency, which is reflected in the market value of firms. Moreover, the last model also investigates whether investors also consider other corporate governance variables, such as board characteristics.GCG transparency level is measured using 161 items recommended by GCG Codes, which are developed by KNKCG (2001). The statistical method being used is multiple regression analysis. The result shows that firm’s specific characteristics and commissionaire characteristics could affect the GCG transparency level, except for industry and cross-directorships variables. The GCG transparency level is also responded by the market, together with board characteristics, one of the other corporate governance variables.
The Comparison of EPS Standards and Analysis of the Usefulness of Basic and Diluted EPS SOEGIHARTO SOEGIHARTO
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.62

Abstract

This paper examines whether both basic earnings per share (BEPS) and diluted earnings per share (DEPS) have the potential to provide financial statement users with information that is useful for improving their decision making. It also explores the potential for BEPS and DEPS to function as useful input information in predictive decision models or in ranking‑decision models. This research is based on a study undertaken by DeBerg and Murdoch (1994) that examines the usefulness of EPS disclosure. The methodology of this research is modeled out based on theirs to test the same objects in an Australian setting. In addition, this study examines the effects of disclosure of both variations of EPS have on the market capitalization of firms. This study utilises the disclosures of listed firms in ASX over a four-year period. The results indicate that BEPS and DEPS contain essentially the same information and that disclosing both is superfluous. Since BEPS and DEPS, as well as price‑earnings (P/E) ratios computed using BEPS and DEPS are very highly correlated, it is quite improbable these data could be utilized as separate independent variables in a predictive decision model. Furthermore, ranking firms by price per basic earnings ratio (P/BE) and price per diluted earnings ratio (P/DE) results only in insignificant reordering.
Strategic Disclosure of Multiple Benchmarks in Earnings Announcements: An Examination of Investor Behavior Based on Internal and External Factors in the Performance Evaluation Sri WAHYUNI; Jogiyanto Hartono
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.223

Abstract

The objective of this study is twofold: (1) to provide empirical support regarding the effectiveness of strategic disclosure of multiple benchmarks in earnings announcements and (2) to explain the cognitive mechanism in processing the information with consequences that can affect the judgments of investors in evaluating company's performance. Prior research have described strategic disclosure of prior-period benchmark in earnings announcement that focus on the transitory gain or loss, which, in turn, influences investor's judgments (Schrand and Walther, 2000; Krische 2005). Using multiple reference-point theory from psychology, this study extendsprior research by investigating how investors behave differently to remainder effect and sufficient information available on external factors in earnings announcement. In addition, this study also investigates whether investors revise their evaluation when they are allowed to re-examine prior-period announcement. The experiment's results suggest that strategic disclosure of multiple benchmarks influences investor's judgments in evaluating company performance.
Analysis Factors That Affecting User's Satisfaction On Financial Management Information System (SIMKEU) Universitas Gadjah Mada Agni Aditya Akbar; Fitri Amalia
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.312 KB) | DOI: 10.33312/ijar.371

Abstract

Abstract : There is one way to find out whether the system is said to be successful and effective by assessing the level of user satisfaction with the system. This research analyzed user satisfaction of the Financial Management Information System (SIMKEU) on the object of study is the employees of SIMKEU users in the Faculties of UGM, with the purpose to find the evidence that the influence of Organizational Support (OS), Perceived Usefulness (PU), Ease of Use (EU), Information Reliability (IR) and Access (A) towards User Satisfaction (US). This study processed primary data collected by questionnaire instruments which is strengthened by using the interview method. There are five hypotheses tested by using multiple linear regression and conclude that Perceived Usefulness and Access influence user satisfaction on Financial Management Information System (SIMKEU-UGM). Organizational Support, Ease of Use and Information Reliability do not affect User Satisfaction. The contribution of this study is to those who work at Universitas Gadjah Mada to be able to assess the factors that influenced the effectiveness of the implementation on the Financial Management Information System (SIMKEU UGM) to give the optimal benefits for an organization.Abstrak: Informasi keuangan adalah hal yang sangat penting bagi pihak manajemen dari sebuah organisasi dalam pengambilan keputusan. Untuk mendapatkan informasi yang baik dan efektif, maka diperlukan sebuah sistem informasi yang efektif. Di sisi lain, kepuasan pengguna adalah factor kritis dalam menilai kesuksesan sebuah sistem. Salah satu cara untuk mengetahui apakah sebuah sistem dapat dikatakan sukses dan efektif adalah dengan menilai tingkat kepuasan pengguna (user satisfaction) terhadap sistem tersebut. Penelitian ini menganalisis kepuasan pengguna Sistem Informasi Manajemen Keuangan (SIMKEU) Universitas Gadjah Mada pada objek penelitian yaitu para karyawan pengguna SIMKEU di Fakultas-Fakultas UGM, dengan tujuan untuk menemukan bukti bahwa adanya pengaruh Organizational Support (OS), Perceived Usefulness (PU), Ease of Use (EU), Information Reliability (IR), dan Access (A) terhadap User Satisfaction (US). Penelitian ini mengolah data primer yang dikumpulkan dengan instrumen kuesioner yang kemudian diperkuat analisisnya menggunakan metode wawancara. Terdapat lima hipotesis yang diuji dengan menggunakan regresi linier berganda dan menghasilkan kesimpulan bahwa Perceived Usefulness (Persepsi Manfaat) dan Access (Akses) memiliki pengaruh terhadap User Satisfaction (Kepuasan Pengguna) SIMKEU UGM. Organizational Support (Dukungan Organisasi), Ease of Use (Kemudahan dalam Penggunaan), dan Information Reliability (Keandalan Informasi) terhadap User Satisfaction (Kepuasan Pengguna) karena menurut para karyawan di Fakultas-Fakultas UGM, pihak UGM masih kurang dalam memberikan pendampingan penggunaan SIMKEU sehingga para karyawan merasa kesulitan dalam menggunakannya dan sulit dalam memperoleh informasi yang dibutuhkan. Namun demikian, pihak UGM sebenarnya sudah memberikan berbagai macam bantuan, namun belum dimanfaatkan secara maksimal oleh para karyawan pengguna SIMKEU di Fakultas-Fakultas UGM.Kontribusi dari penelitian ini adalah bagi pihak yang diteliti yaitu UGM untuk dapat menilai faktor-faktor yang memiliki pengaruh terhadap efektivitas implementasi Sistem Informasi Manajemen Keuangan Universitas Gadjah Mada (SIMKEU UGM) sehingga sistem informasi tersebut dapat memberikan manfaat secara optimal bagi sebuah organisasi.
Value Relevance of Accounting Information and The Pricing of Indonesian Initial Public Offerings Tatang Ary Gumanti
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.142

Abstract

The purpose of this study is to examine the relation between accounting measures of total firm risk and the value of firms making initial public offerings (IPOs). The existing explanations of the pricing of IPOs suggest that the value of IPOs is related to a number of fundamental accounting variables of the firms. A sample of 149 Indonesian IPO firms that went public during the period 1989-1997 is examined and is used to test the null hypothesis that the IPO’s price is not related to firm specific accounting risk measures.The results provide evidence that the IPOs’ accounting information is value relevant to the market price of the IPO. Earnings Per Share (EPS), Book Value of Equity (BVE), and financial leverage are significantly related to the level of offering price. The study concludes that the IPOs’ accounting information is value relevant about the offer and market prices of the IPO, which is in support to that of Kim et al. (1995) and Klein (1996).
Pengujian Model Turnover Pasewark dan Strawser: Studi Empiris pada Lingkungan Akuntan Publik Suwandi Suwandi; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 2, No 2 (1999): JRAI May 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.29

Abstract

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