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Miranti Kartika Dewi
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Department of Accounting, Faculty of Economics and Business Universitas Indonesia Kampus UI Depok, Jawa Barat, 16424, Indonesia
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INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia
Published by Universitas Indonesia
ISSN : 18298494     EISSN : 24069701     DOI : 10.7454/jaki
Core Subject :
JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of accounting and finance from various fields of study, such as financial accounting, public sector accounting, management accounting, Islamic accounting and financial management, auditing, capital market based accounting research, corporate governance, ethics and professionalism, corporate finance, accounting education, behavioral accounting, taxation, banking, information system, sustainability reporting, comprehensive corporate reporting, and climate change-related reporting. The contributed papers may cover the following ranges of subjects but are not limited to: - Discussion and exploration of new theory and knowledge of public, corporate and nonprofit accounting and finance - Empirical investigations providing novel and contributions substantial contributions in the above topical areas of interest - Case studies exploring accounting and finance practices are also welcome
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Articles 6 Documents
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Search results for , issue "Vol. 5, No. 1" : 6 Documents clear
MANAJEMEN LABA PADA PERUSAHAAN DENGAN PERMASALAHAN FREE CASH FLOW DAN PERAN MODERASI DARI MONITORING EKSTERNAL Tresnaningsih, Elok
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

This study examines whether low-growth companies with free cash flow (HFLG) will use income-increasing discretionary accruals to offset the low or negative earnings that inevitably accompany investment with negative net presents values (NPVs). Using 413 manufacturing company year observations over the period 2001-2005, the results show that there is a significantly association between HFLG and increasing discretionary accruals. This study also examines the role o f monitoring by auditors, creditors, and independent commissioners in mitigating the relation o f HFLG and income-increasing discretionary accruals. The results show that (1) monitoring by high-quality auditors and high-proportion o f independent commisioners are effective in mitigating the association o f HFLG and income- increasing discretionary accruals, which suggest that both their monitoring are more pronounced fo r HFLG firm s and (2) monitoring by high-debt creditors are effective in reducing income-increasing discretionary accruals, but their monitoring are not found to be more pronounced in HFLG firm. This result suggests that the vigilance o f creditors are more likely to increase when debt increase.
ANALISIS KEBERHASILAN PENGGUNAAN PERANGKAT LUNAK AKUNTANSI DITINJAU DARI PERSEPSI PEMAKAI (STUDI IMPLEMENTASI MODEL KEBERHASILAN SISTEM INFORMASI) Istianingsih, Istianingsih; Wijanto, Setyo Hari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose o f this study is to examine the information system (IS) success o f the accounting software based on the user perception. The model used to examine the IS success is the modified IS success model ofSeddon (1997). The model employed in this study is applied on data collected through 204 questionnaires distributed to the users o f accounting software who work at the variety o f companies in Indonesia. In examining the model, we employ the Structural Equation Model (SEM) with the use o f LISREL 8.72 sojH>are. The results o f the study show that system quality significantly affects the perceived usefulness and the user satisfaction. Furthermore, the results show that informc\tion quality significantly affects the perceived usefulness and user satisfaction. On the other hand, the study finds that user satisfaction does not affect the system use.
PARTISIPASI ANGGARAN, KETIDAKPASTIAN TUGAS, PENGGUNAAN INFORMASI AKUNTANSI UNTUK EVALUASI KINERJA DAN PERILAKU MANAGERIAL Susanto, Yulius Kurnia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

The role of accounting information (such as budget) in performance evaluation (reliance on accounting performance measures or RAPM) can cause managers feeling tension so that managers will negatively be have such as manipulating data and statement. This negative behavior is due to manager ’s desire to get reward as much as possible. The main objective of this research is to examine the moderating effect of budgetary participation and task uncertainty on the relationship between RAPM and manager ’s behavior. Data were drawn through questionnaire survey from Indonesian manufacturing companies. Further, the collected data were analyzed using a moderated regression analysis. The results show that the higher the budgetary participation, the more negative is the relationship between RAPM and manager’s behavior. On the contrary the effect of task uncertainty on the relationship between RAPM and manager ’s behavior is not significant. The research implication is that superior manager needs to pay attention to subordinate manager ’s involvement on budget preparation when his/her performance is evaluated using accounting information so that dysfunctional behavior of subordinate manager can be minimized.
MANAJEMEN LABA MELALUI AKRUAL DAN AKTIVITAS REAL PADA PENAWARAN PERDANA DAN HUBUNGANNYA DENGAN KINERJA JANGKA PANJANG (STUDI EMPIRIS PADA BEJ) Rahman, Annisaa; Hutagaol, Yanthi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

This study investigates 149 Initial Public Offering (IPO) in Jakarta Stock Exchange (JSX) from 1994 up to 2003. In general, this study is aimed to prove whether firms opportunistically manage earnings in the period o f IPO. Specifically this study examines the effect o f earnings management on firm s’ long term performance and provides explanation as well as comparison o f several measures o f earning management and long-term performance. In this study, earnings management is measured by two accrual variables which are discretionary current accruals and discretionary long term accruals and by two var iables o f discretionary real activities through Cash Flow from Operation (CFO) and Cost o f Goods Sold (COGS). In addition, the underperformance phenomenon is measured by market performance (Cumulative Abnormal Return and Buy and Hold Return method) for periods 1 years after IPO, 2 years after IPO and 3 years after IPO ’s date. The hypothesis testing used in this thesis are t test and multiple regression models. The results show (1) earnings management is conducted through accruals but not through real activities manipulation and (2) earnings management affects stock performance 1 year after IPO. Finally this research finds that there is no difference in stock performance for IPO issuers with aggressive and conservative earnings management.
HUBUNGAN ANTARA SINYAL DIVIDEN TUNAI DENGAN KINERJA OPERASIONAL DAN KINERJA PASAR Astuty, Ni Made Ria Kurniasih; Siregar, Sylvia Veronica
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aims at examining dividend-signaling hypothesis by testing the relationship between dividend changes and operational performance as well as market performance. The sample consists of 75 firms for the period 2000-2005. The analysis employed are multiple regressions and event study. The results on operational performance show that (1) dividend increase (with earnings increase or earnings decrease) correlates significantly with the increase of next period company ’s profitability, (2) dividend decrease and earnings decrease negatively correlate with next period company's profitability, (3) dividend decrease and earnings increase positively correlate with next period company ’s profitability, and (4) unchanged dividend does not correlate with next period company’s profitability. The evidence on market performance (cumulative abnormal return surrounding dividend announcement date) shows that dividend changes have significant effect on cumulative abnormal return for five and ten days around announcement date. Evidences from this research show that dividend signaling hypothesis is not fully supported.
SKEPTISME PROFESIONAL AUDITOR DALAM MENDETEKSI KECURANGAN Noviyanti, Suzy
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. Auditors should maintain a certain level of professional skepticism in detecting financial statement fraud since the perpetrators conceal the resulting irregularities. Two experiments were conducted. First, a 3x3 between subjects experiment design was conducted to investigate how fraud risk assessment affects the level of professional skepticism on different levels of trust in auditor-client relationship. Participants were randomly assigned to one of nine conditions. Second, a within subject experiment design was conducted to examine the effect of personality type un professional skepticism. A total of 118 junior, senior and supervisor auditors from public accounting firm participated in the experiment. The results of Analysis of Variance (ANOVA) suggest that auditors with identification based trust in the high fraud risk assessment group were more skeptical than in the low fraud risk assessment group. While the auditors with calculus based trust showed no differences in skepticism between the high group and the low fraud risk assessment group. Auditors with ST (Sensing-Thinking) and NT (Intuitive-Thinking) types of personality were more skeptical than other types

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