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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) The Indonesian Journal of Accounting Research Jurnal Revenue : Jurnal Ilmiah Akuntansi
tri lestari
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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Sistem Pengendalian Manajemen Dan Perilaku Dysfunctional Satuan Kerja Perangkat Daerah Provinsi Banten tri lestari; Lili Sugeng Wiyantoro
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 2 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.953 KB) | DOI: 10.30656/jak.v6i2.1076

Abstract

This study aims to investigate the impact of standard operating procedures, budget participation, and budget control on dysfunctional behaviour of Satuan Kerja Perangkat Daerah (SKPD) at Banten Province. The population of this study is the chief officers at all districts and cities in Banten area. We select the officers who involved in reconstructing the planning and using Sistem Informasi Keuangan Daerah (SIKD), which consist of the head of department, the head of field, the head of financial, accounting and budget planning division. The data were collected by using questioner and analyzed by using SmartPLS (Partial Least Square). The results show that those management control tools have an impact on dysfunctional behavior of SKPD. We found that a better standards operating procedures of SKPD could reduce the dysfuctional behavior. The more involvement of SKPD in budget planning, the more dysfunctional behavior could avoid. Finally, dysfunctional behavior could decrease by using budget control for positive intention.
EFFECT OF ASSET TANGIBILITY ON CASH HOLDINGS WITH GROWTH OPPORTUNITY AS MODERATE VARIABLE: (EMPIRICAL STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE) Nuriyatul Hidayah; Tri Lestari; Windu Mulyasari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.48

Abstract

This study aims to determine the effect of asset tangibility on cash holdings and the effect of growth opportunity on the relationship between asset tangibility to cash holdings. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange during the period 2015-2018. Using the purposive sampling method, 37 companies were complying with criteria as samples. This study used secondary data from the Indonesia Stock Exchange website. Using IBM SPSS 23 data processing application, Moderated regression analysis (MRA) was used as an analytical method. This study indicates that: (1) Asset tangibility has a significant negative effect on cash holdings. It showed by the value of regression coefficient β1 is  -0,00002771 with a significance level (ρ-value) of 0,001 where the value is below the significance level of 0,05 (0,001 <0,05). (2) Growth opportunity as a moderating cannot moderate the effect of asset tangibility on cash holdings. The level of significance (ρ-value) of the growth opportunity and MRA variables, which are 0,206 and 0,823, where the value is more than  0,05 significance level.
Value Relevance of Accounting Information During IFRS Convergence Process In Indonesia Tri Lestari; Tomomi Takada
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 (974.789 KB) | DOI: 10.33312/ijar.366

Abstract

Abstract: The purpose of this study is to examine the value relevance of accounting information in Indonesian market during the IFRS convergence process. Specifically, we investigate whether value relevance improves after significant revisions of standards during the period from 2005 to 2012. Using the price model and return model, we examine the accounting information value relevance of Indonesia listed firms. As predicted, we find that the value relevance of accounting information increases after the accounting standards change. We further document some determinants of value relevance, such as the less informativeness of negative earnings and the more value relevance both of large firms and firms with a higher level of good corporate governance before and after accounting standard change. Finally, these findings contribute to the ongoing debate of IFRS convergence effect on accounting quality, especially the case in emerging markets.Abstrak: Penelitian ini bertujuan untuk menguji relevansi nilai dari informasi akuntansi di pasar modal Indonesia selama proses konvergensi IFRS. Secara khusus, penelitian ini menginvestigasi adanya peningkatan relevansi nilai setelah adanya revisi standar akuntansi secara signifikan selama periode tahun 2005 sampai 2012. Dengan menggunakan price model dan return model, penelitian ini menguji relevansi nilai informasi akuntansi dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Sebagaimana telah diprediksi, penelitian ini menemukan bahwa relevansi nilai informasi akuntansi meningkat setelah perubahan standar akuntansi. Dari analasis tambahan, penelitian ini juga menemukan beberapa determinan relevansi nilai akuntansi yaitu laba positif vs laba negatif, ukuran perusahaan dan tingkat penerapan good corporate governance. Temuan dalam penelitian ini memberikan kontribusi pada isu tentang efek konvergensi IFRS pada kualitas informasi akuntansi yang masih menjadi perdebatan terutama untuk kasus pada pasar modal di negara sedang berkembang.
Co-Authors Lili Sugeng Wiyantoro Mulyasari, Windu Nuriyatul Hidayah Tomomi Takada