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The Perception of Financial Statement Users in Indonesia Towards Internet Financial Reporting (IFR) Ispon Asep Yurano; Siti Nurwahyuningsih Harahap
The Indonesian Journal of Accounting Research Vol 18, No 2 (2015): IJAR May 2015
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study seeks to explore the perception of financial statement users regarding Internet Financial Reporting (IFR) practices in Indonesia. Based on 200 questionnaires distributed to financial statement users that are familiar with the internet, only 156 questionnaires that can be further analyzed using Kruskal-Wallis and Mann-Whitney test. The result showed that financial statement users in Indonesia found that the financial information provided on the company website is quite accurate, relevant, and relatively easy to obtain, but the information provided was difficult to be processed. As for financial information in external party website, financial statement users assess that external party website more readily available than the financial information contained in the company' website. Also, financial statement users also perceive that the usefulness of IFR still lacks, especially on the adequacy of information, so that financial statement users are still relying on other sources of information for decision making. As for ease of use IFR, financial statement users have different perceptions, in which the perceptions of differences caused by differences in the characteristics of respondents regarding work experience, education level, educational background, and frequency of use of the internet to search for financial information. Abstrak: Penelitian ini berusaha untuk mengeksplorasi persepsi pengguna laporan keuangan mengenai praktik Pelaporan Keuangan Internet (IFR) di Indonesia. Berdasarkan 200 kuesioner yang didistribusikan ke pengguna laporan keuangan yang akrab dengan internet, hanya 156 kuesioner yang dapat dianalisis lebih lanjut menggunakan Kruskal-Wallis dan tes Mann-Whitney. Hasil penelitian menunjukkan bahwa pengguna laporan keuangan di Indonesia menemukan bahwa informasi keuangan yang disediakan di situs web perusahaan cukup akurat, relevan, dan relatif mudah diperoleh, tetapi informasi yang diberikan sulit untuk diproses. Adapun informasi keuangan di situs web pihak eksternal, pengguna laporan keuangan menilai bahwa situs web pihak eksternal lebih mudah tersedia daripada informasi keuangan yang terdapat di situs web perusahaan. Selain itu, pengguna laporan keuangan juga merasakan bahwa kegunaan IFR masih kurang, terutama pada kecukupan informasi, sehingga pengguna laporan keuangan masih mengandalkan sumber informasi lain untuk pengambilan keputusan. Adapun kemudahan penggunaan IFR, pengguna laporan keuangan memiliki persepsi yang berbeda, di mana persepsi perbedaan disebabkan oleh perbedaan karakteristik responden mengenai pengalaman kerja, tingkat pendidikan, latar belakang pendidikan, dan frekuensi penggunaan internet untuk mencari informasi keuangan.

Accrual Anomaly in Indonesia (Empirical Study of Companies Registered in Indonesia’s Stock Exchange) Elbert Ludica Toha; Siti Nurwahyuningsih Harahap
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Abstract: Many studies have found a reverse correlation between the levels of accruals and subsequent abnormal stock return on the US market, which is caused by investor’s failure in predicting the future earnings using the cash and the accrual components. Investors overweight the accrual component. This relationship is considered as an anomaly since it is not a corresponding with the efficient market hypothesis, in which the investors should not overweight accrual component. This research aims to detect accrual anomalies to the companies registered in the Indonesia stock exchange. The sample used in this study is a list of companies on the Indonesia Stock Exchange with a total of companies are 121 companies. The result shows that there is accrual anomaly in Indonesia although it is slightly different from the US market.Abstrak: Banyak penelitian telah menemukan korelasi terbalik antara tingkat akrual dan pengembalian saham abnormal berikutnya di pasar AS, yang disebabkan oleh kegagalan investor dalam memprediksi pendapatan masa depan menggunakan uang tunai dan komponen akrual. Investor kelebihan berat komponen akrual. Hubungan ini dianggap sebagai anomali, karena itu tidak sesuai dengan hipotesis pasar yang efisien, di mana para investor tidak harus kelebihan berat badan komponen akrual. Penelitian ini bertujuan untuk mendeteksi anomali akrual terhadap perusahaan yang terdaftar di bursa efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah daftar perusahaan di Bursa Efek Indonesia dengan total perusahaan adalah 121 perusahaan. Hasilnya menunjukkan bahwa ada anomali akrual di Indonesia meskipun sedikit berbeda dengan pasar AS.

The Impact of Internet Financial Reporting towards Cost of Equity in Indonesian Public Firms Rezki Utami Thamrin; Siti Nurwahyuningsih Harahap
The Indonesian Journal of Accounting Research Vol 19, No 2 (2016): IJAR May 2016
Publisher : The Indonesian Journal of Accounting Research

Abstract: Internet Financial Reporting (IFR) has been a common practice due to its advantages over conventional reporting media. At the end of 2012, Indonesia Financial Services authority (currently known as Otoritas Jasa Keuangan/OJK) released KEP-431/BL/2012 that requires public listed companies in Indonesia to publish its annual reports on corporate’s website. This regulation raises questions related to the benefits of IFR for companies. Lack of research in the area leaves the questions unanswered. Departs from this, this study investigates the impact ofIFR towards Cost of Equity (COE). This study employs179 public listed companies in Indonesia that have practiced IFR voluntarily as a sample. This research adopts Machmudin et al.’s (2010) IFR indexation method and Hail and Leus’ (2005) COE measurement by calculating Price Earnings Growth (PEG) Ratio. This study finds that, together, all aspects of IFR do not affect COE. However, when tested as separate aspects, IFR’s aspect of content and timeliness, each, have adverse effects on COE. On the other hand, IFR’s aspect of presentation positively affects COE. With such findings, this study contributes to the accounting literature by providing evidence on the impact of IFR on COE. In practice, our results should be able to provide guidance on how IFR minimizes COE. Abstrak: Pelaporan Keuangan Internet (IFR) telah menjadi praktik umum karena kelebihannya dibandingkan media pelaporan konvensional. Pada akhir 2012, otoritas Jasa Keuangan Indonesia (saat ini dikenal sebagai Otoritas Jasa Keuangan / OJK) mengeluarkan KEP-431 / BL / 2012 yang mewajibkan perusahaan publik di Indonesia untuk mempublikasikan laporan tahunannya di situs web perusahaan. Peraturan ini menimbulkan pertanyaan terkait dengan manfaat IFR bagi perusahaan. Kurangnya penelitian di bidang ini membuat pertanyaan-pertanyaan tidak terjawab. Berangkat dari ini, penelitian ini menginvestigasi dampak dari IFR terhadap Cost of Equity (COE). Penelitian ini menggunakan 17 perusahaan terbuka di Indonesia yang telah melakukan IFR secara sukarela sebagai sampel. Penelitian ini mengadopsi metode indeksasi IFR Machmudin dkk (2010) dan pengukuran COE Hail dan Leus (2005) dengan menghitung Rasio Penghasilan Harga (PEG). Studi ini menemukan bahwa, bersama-sama, semua aspek IFR tidak mempengaruhi COE. Namun, ketika diuji sebagai aspek yang terpisah, aspek IFR dari konten dan ketepatan waktu, masing-masing, memiliki efek buruk pada COE. Di sisi lain, aspek presentasi IFR berpengaruh positif terhadap COE. Dengan temuan tersebut, penelitian ini memberikan kontribusi pada literatur akuntansi dengan memberikan bukti tentang dampak IFR pada COE. Dalam praktiknya, hasil kami harus dapat memberikan panduan tentang bagaimana IFR meminimalkan COE.

The Influence of Ownership Structure on Stock Repurchase Policy of Companies Listed in Indonesia Stock Exchange Awangga Perdana; Siti Nurwahyuningsih Harahap
The Indonesian Journal of Accounting Research Vol 18, No 3 (2015): IJAR September 2015
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study examines the influence of ownership structure on firms in Indonesia for their stock repurchase policy aimed to distribute excess funds to stockholders. Ownership structure studied consists of institutional ownership and managerial ownership. A sample of this study consists of 41 companies listed in the Indonesia Stock Exchange that repurchased their stocks from 2004 to 2013. The results showed that institutional investors and managerial ownership negatively affect the stock repurchase. Institutional ownership is considered able to be a useful monitoring tool to monitor the use of free cash flow in the company and mechanisms of control by the manager himself against the use of free cash flow is considered good. Moreover, they prefer to invest surplus funds in developing the company's business enterprises.Abstrak: Penelitian ini menguji pengaruh struktur kepemilikan pada perusahaan di Indonesia atas kebijakan pembelian kembali saham mereka yang bertujuan untuk mendistribusikan kelebihan dana kepada pemegang saham. Struktur kepemilikan yang dipelajari terdiri dari kepemilikan institusional dan kepemilikan manajerial. Sampel dari penelitian ini terdiri dari 41 perusahaan yang terdaftar di Bursa Efek Indonesia yang membeli kembali saham mereka selama periode 2004-2013. Hasil penelitian menunjukkan bahwa investor institusional dan kepemilikan manajerial berpengaruh negatif terhadap pembelian kembali saham. Kepemilikan institusional dianggap mampu menjadi alat pemantauan yang baik untuk memantau penggunaan arus kas bebas di perusahaan dan mekanisme kontrol oleh manajer sendiri terhadap penggunaan arus kas bebas dianggap baik. Selain itu, mereka lebih suka menginvestasikan dana surplus untuk mengembangkan perusahaan bisnis perusahaan.

Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) pada Penyusunan Laporan Keuangan Satuan Kerja Pemerintah Corry Margaretha Jayanti Gultom; Siti Nurwahyuningsih Harahap
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1846

Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) is set to be fully utilized by all ministries or agencies in 2022. A study has been conducted to evaluate the first year of SAKTI's implementation in completing agency-level financial reports. The research focused on a work unit within the Ministry of Education, Culture, Research and Technology. Qualitative research methods, including interviews, observations, and document reviews, were used to collect data. The study found that SAKTI has been effective in supporting government accounting and streamlining the process of preparing financial statements. This effectiveness was evaluated using the Human-Organization-Technology Fit (HOT-Fit Model), which assesses the human, organizational, and technological aspects of information system implementation. The study highlights the contribution of human and organizational factors in enhancing the effectiveness of SAKTI in preparing agency-level financial reports. To further improve SAKTI's effectiveness, the study suggests increasing hosting bandwidth, providing intensive training and education, and granting access to raw data.

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