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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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Audit Committee Effectiveness and Fraud Occurrence Christine Novita Dewi; Gudono Gudono
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.262

Abstract

The purpose of this study is to examine the effect of audit committee effectiveness on the fraud occurrence within state-owned enterprises/BUMN. The study uses a Partial Least Square (PLS) based Structural Equation Model. The sample consists of thirty one state-owned companies (BUMN) – out of one hundred and fourty one BUMN which were actively operating in Indonesia during the period of 2007 – 2010 or about 22 percent of the existing BUMN. Samples were selected using the purposive sampling method.   The results show that audit committee effectiveness is negatively associated with fraud indications within BUMN. The more effective the audit committee, which is proxied by its members’ expertise, size and activeness of the audit committee in carrying out the role and duties, the fewer the indications of fraud.
Consistency Analisis Between Regional Development Work Plan Document, The Provisional Budget Ceiling, and Priority, As Well As Budget Revwnue and Spending Areas in Magelang City Government Maya Kumalasari; Abdul Halim
The Indonesian Journal of Accounting Research Vol 19, No 2 (2016): IJAR May 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1143.039 KB) | DOI: 10.33312/ijar.410

Abstract

Abstract: The lack of information related to the resources owned by the government caused the Government has to do planning and budgeting properly. Development planning in the form of a document will be useless if it is not linked to budgeting. The consistency between planning and budgeting documents is indispensable so that the development goals can be achieved optimally. However, in reality, it is still often a planning document has not fully become a guide for the next process, namely budgeting. Therefore, this research analyzes the consistency level between planning and budgeting documents as follows RKPD, KUA, PPAS, and APBD. Furthermore, this research aims to explore more in-depth the inconsistencies between planning and budgeting. This research uses a qualitative method, and the objective of the study is Magelang City Government. The informants of this research are employees that directly involved in planning and budgeting. Data analysis results show that there are inconsistencies in 2014 and 2015. The process that needs to be concerned is the APBD process preparation in which according to the data analysis becomes the most susceptible process of inconsistency. There are several factors leading to inconsistencies include low understanding of planning and budgeting from the executive, legislative, society and DPRD intervention, lack of joint commitment from stakeholders and policymakers, the use of different applications, there are no clear sanctions in case of inconsistency, lack of attention to the consistency of performance indicators as well as policies from the central government that are often late to deliver. Abstract: Kurangnya informasi yang terkait dengan sumber daya yang dimiliki oleh pemerintah menyebabkan Pemerintah harus melakukan perencanaan dan penganggaran dengan benar. Perencanaan pembangunan dalam bentuk dokumen tidak akan berguna jika tidak dikaitkan dengan penganggaran. Konsistensi antara dokumen perencanaan dan penganggaran sangat diperlukan agar tujuan pembangunan dapat tercapai secara optimal. Namun, kenyataannya, masih sering dokumen perencanaan belum sepenuhnya menjadi panduan untuk proses  selanjutnya, yaitu penganggaran. Oleh karena itu, penelitian ini menganalisis tingkat konsistensi antara dokumen perencanaan dan penganggaran sebagai berikut RKPD, KUA, PPAS, dan APBD. Selanjutnya, penelitian ini bertujuan untuk menggali lebih mendalam ketidakkonsistenan antara perencanaan dan penganggaran. Penelitian ini menggunakan metode kualitatif, dan tujuan penelitian ini adalah Pemerintah Kota Magelang. Informan penelitian ini adalah karyawan yang terlibat langsung dalam perencanaan dan penganggaran. Hasil analisis data menunjukkan bahwa terdapat inkonsistensi pada tahun 2014 dan 2015. Proses yang perlu diperhatikan adalah persiapan proses APBD yang menurut analisis data menjadi proses inkonsistensi yang paling rentan. Ada beberapa faktor yang menyebabkan inkonsistensi termasuk rendahnya pemahaman tentang perencanaan dan penganggaran dari intervensi eksekutif, legislatif, masyarakat dan DPRD, kurangnya komitmen bersama dari pemangku kepentingan dan pembuat kebijakan, penggunaan aplikasi yang berbeda, tidak ada sanksi yang jelas dalam kasus inkonsistensi, kurangnya perhatian pada konsistensi indikator kinerja serta kebijakan dari pemerintah pusat yang sering terlambat disampaikan.
Comparing The Earnings Response Coefficients of U.S. Multinational and Domestics Firms: The Use of Geographic Segment Reporting Information Indra Wijaya Kusuma
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.101

Abstract

Cheng, et al. (1994) compare earnings response coefficients of U.S. multinational and U.S. domestic firms and conclude that U.S. multinational firms show a weaker relationship between earnings and returns than U.S. domestic firms. Further Cheng, et al. argue that the weaker relationship of multinational firms is caused by information complexity experienced by multinational firms.This study uses geographic segment reporting information for providing empirical proxies for information complexity. The purpose is to test whether information complexity is a major factor in explaining the difference in the relationship between earnings and returns using linear and portfolio rank models.The empirical results support the hypotheses that proxies for information complexity are negative and statistically significant. Including the proxies for information complexity moderately increases the earnings response coefficients of the multinational firms.This study has several limitations, such as using pooling and cross-sectional regressions, ignoring firm-specific regressions [Teets and Wasley (1996)]. In addition, the study ignores country-specific factors in deriving proxies for information complexity. Future research should address these issues.
The Role of Procedural Fairness on The Relationship Berween Multiple Measures-Based Performance Evaluation and Job-Related Tension Mahfud Solihin
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.157

Abstract

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Persepsi Akuntan terhadap Kode Etik Akuntan Sihwahjoeni Sihwahjoeni; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.44

Abstract

Penelitian ini bertujuan untuk menguji secara empiris perbedaan persepsi tujun kelompok akuntan (akuntan publik, akuntan pendidik, akuntan pendidik sekaligus akuntan publik, akuntan manajemen, akuntan pendidik sekaligus akuntan manajemen, akuntan pemerintah, dan akuntan pendidik sekaligus akuntan pemerintah) terhadap kode etik akuntan.Hasil analisis penelitian menunjukkan bahwa pada faktor kepribadian (X1) antara akuntan publik dengan akuntan manajemen, antara akuntan pendidik dengan akuntan manajemen, dan antara akuntan pendidik dengan akuntan pemerintah terdapat perbedaan persepsi yang signifikan. Pada faktor kecakapan profesional (X2) terdapat perbedaan persepsi yang signifikan antara akuntan pendidik dengan akuntan pendidik sekaligus akuntan publik. Antara akuntan pendidik dengan akuntan pendidik yang sekaligus akuntan pemerintah terdapat perbedaan persepsi yang signifikan pada faktor tanggung jawab (X3). Sedangkan pada faktor penafsiran dan penyempurnaan kode etik (X5), antara akuntan pendidik dengan akuntan manajemen, antara akuntan pendidik dengan akuntan pemerintah, antara akuntan manajemen dengan akuntan pendidik yang sekaligus akuntan pemerintah, antara akuntan pendidik yang sekaligus akuntan manajemen dengan akuntan pendidik yang sekaligus akuntan pemerintah terdapat perbedaan persepsi yang signifikan.
Eksistensi Laporan Nilai Tambah Syariah Berbasis Rezeki Aji Dedi Mulawarman
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.205

Abstract

The objective of this study is to prove evidence of the existence Shari'ate Value Added Statement from the real transaction and business habitues of Indonesian Moslem society. Utilising Hyperphenomenology Methods, I show that rizq is a substance of  Shari'ate Value Added (SVA) concept. Rizq is a form of income called rizq income. This type of income can be observed empirically in everyday life of Indonesian Moslem society. I argue that rizq is actually value added gained (financially, socially, and environmentally) and has been purified (becomes halal, thoyib, and free from riba) in every step of its attainment, until its distribution. As a consequence, the quantitative and qualitative elements of the Shari'ate Value Added Statement can not presented separately.
Determinants of Effective Tax Rates in Indonesia Yudha Aryo Sudibyo; Icuk Rangga Bawono
The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (941.789 KB) | DOI: 10.33312/ijar.345

Abstract

Abstract: This study examines the determinants of effective tax rates (ETR) in Indonesia. The previous studies of ETR showed inconsistent results in various countries. Politics and economic factors influence the results of tax research especially between developing and developed countries. OLS regression was used to test the determinants of ETR, while two ETR measurements were used based on accrual and cash tax expense for robustness test. The relationship between firm size and ETR is explained by political power theory which shows the negative association. This result indicates that large firms paid lower corporate taxes than the small firms. The government provides more tax incentives to large firms and expects to attract more investment from them. The association between inventory intensity and ETR shows a positive coefficient of a 0.01 significance level when ETR2 is used as dependent variable. However, we have no substantial evidence to support the association between capital intensity and ETR. The industry effect shows a positive coefficient on the media and communication sector; agriculture, forestry, and fishing sector; as well as the manufacturing sector.Abstrak: Penelitian ini mengkaji faktor-faktor penentu tarif pajak efektif (ETR) di Indonesia. Studi sebelumnya dari ETR menunjukkan hasil yang tidak konsisten di berbagai negara. Faktor politik dan ekonomi mempengaruhi hasil penelitian pajak terutama antara negara berkembang dan negara maju. Regresi OLS digunakan untuk menguji determinan ETR, sementara dua pengukuran ETR digunakan berdasarkan biaya pajak akrual dan tunai untuk uji ketahanan. Hubungan antara ukuran perusahaan dan ETR dijelaskan oleh teori kekuatan politik yang menunjukkan hubungan negatif. Hasil ini menunjukkan bahwa perusahaan besar membayar pajak perusahaan yang lebih rendah daripada perusahaan kecil. Pemerintah memberikan insentif pajak lebih banyak kepada perusahaan-perusahaan besar dan mengharapkan untuk menarik lebih banyak investasi dari mereka. Hubungan antara intensitas inventori dan ETR menunjukkan koefisien positif dari tingkat signifikansi 0,01 ketika ETR2 digunakan sebagai variabel dependen. Namun, kami tidak memiliki bukti kuat untuk mendukung hubungan antara intensitas modal dan ETR. Pengaruh industri menunjukkan koefisien positif pada sektor media dan komunikasi; sektor pertanian, kehutanan dan perikanan; serta sektor manufaktur.
Does Financial Literation Moderate The Effect of Funding on The Sustainability of Micro Enterprises Dody Hapsoro; Adrian Septia Iswara
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.274 KB) | DOI: 10.33312/ijar.448

Abstract

Financing is one of the main supporting factors in the sustainability of micro businesses. Micro businesses are expected to be able to manage company finances professionally for the benefit and sustainability of their business. The purpose of this study is to examine financial literacy skills in moderating the effect of financing on the sustainability of micro businesses. The variables tested were financing, financial literacy and business sustainability.The population in this study is a micro-business that runs its business activities in Blora Regency, Central Java. The number of samples used in this study were 120 micro businesses, which were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is simple regression and multiple regression using SPSS version 25.0. The results showed that financing has a positive effect on the sustainability of micro businesses and financial literacy strengthens the effect of financing on the sustainability of micro businesses.The implication of this study is that micro entrepreneurs are expected to be able to improve financial literacy skills, especially in terms of fund management because funds obtained from financing activities are vulnerable to the possibility of fraud and mismanagement.
Hubungan Manajemen Laba (Earning Management) dengan Kinerja Operasi dan Return Saham di Sekitar IPO Saiful, Saiful
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.124

Abstract

Previous researchers found some empirical evidences of earnings management surrounding initial public offering (IPO). They also found that operating performance and stock return after IPO is underperformed.  The underperformed of operating performances and stock return associated with earnings management surrounding IPO. The purpose of this research is to examine earnings management surrounding IPO, operating performances, stock return, and the association of earnings management surrounding IPO with operating performance and stock return in Indonesia.This study found that earnings management had occurred in years surrounding IPO that is in the second year before IPO, in the year IPO taking place, and in the second year after IPO. This study also found that operating performance and stock return after IPO are underperformed. The study also found the association between earnings management surrounding IPO and operating performance. The study did not find empirical evidence about association between earnings management surroundings IPO and stock return.The author concludes that managements take future earnings to increase current earnings to maximize their utilities but investors and other market participants are unable to understand earnings management surrounding IPO.  This condition may be affected by unsophisticated investors and other market participants in emerging capital market.
Faktor-faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan yang Terdaftar di Bursa Efek Jakarta She Jin, Liauw; Mas'ud Machfoedz, Mas'ud
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.11

Abstract

Income smoothing practice is a common phenomenon and incurred in several countries. The definition of income smoothing is defined as the way used by the management to reduce the fluctuations of reported income to achieve the target income either artificially (through accounting method) or economically (through transaction). Income smoothing practice is important because this practice can is a result of the disfunctional behaviour which arise as from conflicts among parties who have interest on the financial statements of the companies, especially the income statement.This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed companies at Jakarta Stock Exchange (JSX). The factors being examined were size, profitability, industrial sectors and operating leverage of the companies. To determine the incidence of income smoothing practice, Eckel index was used. The object of income smoothing in this research is net income. The samples were 53 listed companies at JSX, six years from 1991-1996, with total subsamples of 318 financial statements.Univariate tests (Mann-Whitney, Chi-Square and T-Test) and multivariate tests (logistic regression) were used to identify the factors affecting the income smoothing practice. One-Sample Kolmogorov-Smirnov test was also performed to test the normality of the data being used.The results of Eckel index calculation showed that income smoothing is also practiced by listed companies at JSX. The Descriptive statistics showed that companies in financial institutions sector practiced income smoothing more than those in manufacturing sectors. The test results of univariate tests showed that industrial sectors and operating leverage are the variables having a significance influence on income smoothing practice. Multivariate tests showed that only operating leverage influences income smoothing practice. In conclusion, from four independent variables being examined, only operating leverage affects the incidence of income smoothing practice.

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