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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 6 Documents
 1 
Search results for , issue "Vol 10, No 2 (2007): JRAI May 2007" : 6 Documents clear
Analisis Pengaruh Intensitas Persaingan dan Variabel Kontekstual Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen dan Kinerja Unit Bisnis dengan Pendekatan Partial Least Squre FAISAL FAISAL
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.172

Abstract

This study examines the impact of intensity of market competition and contextuals variables (strategy  and perceived environmental uncertainty) on manager's use  information by management accounting system (MAS) and unit business performance. Managers' use of the information provided by management accounting systems (MAS) can help organizations  to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. The responses of 102 marketing dan production managers, drawn from Indonesian manufacturing companies. Data analyzed by using partial least square (PLS). The results indicate that manager's use information by management accounting system (SAM)  acts  as a mediator in the relationship between intensity of market competition and unit business performance. On the other hand, the relationship between strategy, perceived environmental uncertainty (PEU) and unit business performance through SAM are not significant.
Perbandingan Keakuratan Model Arus Kas Metoda Langsung dan Tidak Langsung dalam Memprediksi Arus Kas dan Deviden Masa Depan Handri Thiono
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.173

Abstract

The objective of the study was to examine the ability of direct and indirect method information in predicting future cash flow and dividend. This study evaluated FASB's statements in SFAS 95 and IAI's statements in PSAK No. 2, that the direct method provided more useful information in predicting future cash flow than indirect method. Panel data regression models were developed. The study evaluated two cash flow and dividend prediction models, that employed cash inflows from operating activities, cash outflows for operating activities, net income, and accrual. The sample of this study was manufacturing companies listed in Jakarta Stock Exchange within the period of 1999-2004. The data was collected using purposive sampling method. The amount of the sample was 35 companies for cash flow prediction models, and 25 companies for dividend prediction models.The results of this study showed that a combination of cash inflows and cash outflows outperform net income and accrual in predicting future cash flow. However, the evidence showed that direct method model did not outperform indirect method model in predicting future dividend. The empirical results supported the FASB's statements, that direct method provided useful information in predicting future cash flow than indirect method.
Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEJ Periode 2001 - 2004) Suratno, Ignatius Bondan; Darsono, Darsono; Mutmainah, Siti
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.174

Abstract

A purpose of this study is to examine an impact of environmental performance on an environmental disclosure and on economic performance. This study is not in line with an Al-Tuwaijri's model (2004), by stressing more on an impact of independent variable to dependent variable.This study is based on a longitudinal empirical applied research. Through a judgment sampling technique, 19 public companies which participated in the PROPER program from 2002-2005 were included in the research.  First, the data were tested using the Hausman test. Because the simultaneous relation on environmental performance and economic performance isn't statistically significant, afterwards the data were test using ordinary least squares.The test result for the first hyphotesis is indicated that the impact of environmental performance to environmental disclosure is positive and statistically significant. The test result for the second hyphotesis is indicated that the impact of environmental performance to environmental disclosure is positive statistically significant. Thus, all of the test result are a support for the finding of Al-Tuwaijri, et al. (2004).
Profitabilitas and Corporate Governance Disclosure: an Indonesian Study Dwi Novi Kusumawati
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.170

Abstract

This research aims to test empirically the relationship between profitability and the level of corporate governance voluntary disclosure. There are two streams of research regarding the direction of relationship between those two variables, making it interesting to be tested statistically in the context of corporate governance disclosure. The GCG disclosure level is measured using 161 items recommended by GCG Codes which are developed by KNKCG (2001). Data are taken from annual reports 2002. The result shows that, after controlling the model by several variables usually used in the disclosure research, profitability are negatively correlated with GCG disclosure. In other words, companies tend to give more comprehensive GCG disclosure when facing a slowdown in profitability measurements. Therefore, market has to take cautious in considering the GCG disclosure given by public companies since it could be used by management to cover bad performance.
Analisis Komparasi antara Model Concern for Information Privacy dan Model Internet User's Information Privacy Concern: Konsekuensi untuk Proses Penyelarasan Managemen Database (Studi Empiris di Jogyakarta) Sumiyana Sumiyana
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.175

Abstract

This research compares two models in information privacy domain. The research intends to find a refined model for behavioral dimensions of database management systems. The first model is Concern for Information Privacy (CFIP) and the second one Internet Users Information Privacy Concern (IUIPC). The research finds that both models do not fit for Indonesian users. This study finds empirical evidence that CFIP has medium-fit level and IUIPC has lower-fit level. Therefore, this study concludes that IT managers should be concerned with the relevant dimensions. Consequently, this research provides a new model that is more suitable for Indonesian users. The new model combines the two models and eliminates the irrelevant dimensions. The new model suggests that two out of five dimensions affect behavioural intention. It means that Indonesian users prefer to present their personal information privacy without considering control and anxiety. In addition, the study does not find that trusting belief mediate nor intervene the direct relationship between personal information privacy and the behavioural intentions. Finally, this research infers that contingent situations of Indonesian users have consequences on the alignment process of database management in the Indonesian firms.
Pengaruh Konsentrasi Kepemilikan, Penggeseran Risiko dan Pentransferan Sumber Daya Trhadap Ekspropriasi Pemegang Saham Minoritas Perusahaan Pengakuisisi: Pengujian Empiris Terhadap Pergeseran Konflik Keagenan ETIK KRESNAWATI
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.171

Abstract

This study provides empirical evidence of agency conflict shifting (La Porta et al. 1998, 1999) by investigates the influence of ownership concentration, risk shifting and tunneling on expropriation of acquirers’ minority shareholders. Sample in this study consist of 40 non financial and banking companies which perform internal acquisition during 1993-2002. Consistent with earlier prediction, the higher risk shifting, the higher expropriation of acquirers’ minority shareholders. Conversly, the evindences that ownership concentration does not significantly influence on, and tunneling has significantly negative influence on expropriation of acquirers’ minority shareholders are not consistent with ealier predictions. Additional test of dividend payment show that firm decreased the paid dividend to shareholders after performing internal acquisition. One of cause the decreasing is the existence of specific boundaries in debt contract to fund internal acquisition. These support agency conflict shifting prediction.

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