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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 3 (2007): JRAI September 2007" : 6 Documents clear
Pengaruh Persistensi Laba dan Laba Negatif Terhadap Koefisien Respon Laba dan Koefisien Respon Nilai Buku Ekuitas pada Perusahaan Manufaktur di Bursa Efek Jakarta Zahroh Naimah; Sidharta Utama
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.177

Abstract

The objective of this study is to examine the value relevance of accounting earnings and book value of equity in explaining stock price. The study is aimed to identify the factors that influence earnings response coefficient and equity book value coefficients. The factors are negative earnings and earnings persistence. The results show that accounting earnings and book value of equity are positively associated with stock price. This results support the prior studies that accounting earnings and book value of equity have value relevance (Ohlson, 1995; Burgthaler and Dichev, 1997, etc). Accounting earnings and book value of equity are useful to explain stock price changes. The results of this study are consistent with previous studies that earnings response coefficient is greater in the firms that have permanent earnings (Ohlson, 1995; Collins and Kothari, 1989; Barth et al., 1998; Ou and Sepe, 2002), According to prior studies, earnings response coefficient is smaller in the firms that have negative earnings (Jan and Ou, 1995; Hayn, 1995). Book value response coefficients is smaller in the firms that have permanent earnings and greater in the firms that have negative earnings, consistent with Ohlson, 1995; Collins and Kothari, 1989; Barth et al., 1998; Ou and Sepe, 2002, Jan and Ou, 1995; Hayn, 1995.
Pola-pola Perilaku Eksekutif Berkaitn dengan Thapan Penawaran Opsi Saham: Uji Komprehensif di Sekitar Tanggal Hibah Nur Fadjrih Asyik
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.178

Abstract

This paper investigates the patterns of executive behavior to the each phase offer of stock option. Executives expected stock prices decreases prior to the grant date with a purpose to obtain the lower exercise and stock prices increases after the grant date with a purpose to obtain the larger gains. While, this study also investigats whether management manage factors of timing and option pricing model with identify the difference behavior of every step stock option offering. The amount of observation are 51 observations and the study finds that executives have ability to manage information around option grant date. The effect is stronger when executives release earnings before option grant date for period prior to ESOP. While, for period after ESOP, the effect is stronger with manage fair value factors are stock price volatility, but do not support for the risk-free interest rate and dividend yield. Based on phases of stock option offering, at prior to employee stock option plan, there are differences of influence of offer of the stock option on earnings management behavior at phase 1 and 2. However compared to phase 2, at phase 1 influence is the  sharper than phase 2. After ESOP, slope of phase 3 is sharper than slope of phase 1 and 2.
Pengaruh Emosi Negatif dalam Pemilihan Alternatif Investasi Modal: Perbandingan Keputusan Individu dan Kelompok (Studi Eksperimen pada PTS di Surabaya) Izza Ashsifa; Syaiful Ali
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.179

Abstract

One kind of managerial decision that affect organization's viability is capital investment decision. This decision needs long-term commitment from organization resources. Traditionally, managers choose capital investment project which give the highest expected financial return. This research will be conducted for two purposes. First, to test the effect of negative emotions (as one kind of non-financial factors) in capital investment decisions, and second, to test the effect of group decision in controlling the negative emotions' effect. A 2x2 mixed-subjects experimental design will be conducted to test Faculty of Economics' undergraduate students in randomly assignment. Between-subject factor is cases with and without emotional trigger events, while within-subjects factor is individual and group judgment task. Analyzed data using non-parametric statistical tests supported both hypotheses. This result consistent with prior research that suggests decision makers should consider both financial data and affect reactions when evaluating investment alternatives. Furthermore, management should also consider the effectiveness of group decisions.
Pengaruh Penyelenggaraan dan Penggunaan Infformasi Akuntansi Terhadap Persepsi Pengusaha Kecil atas Informasi Akuntansi: Suatu Riset Eksperimen MARGANI PINASTI
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.180

Abstract

This research is aimed at examining the effect of carrying on and applying accounting information on small entrepreneurs' perception to the information. It is an experimental research and uses two-group posttest-only design. The subjects of this research are 46 small enterprises in Central Java Province and are drawn with purposive sampling technique.The research shows that carrying on and applying accounting information is empirically proved having an effect on the small entrepreneurs' perception to the information. The t-test result shows that (after experimentation) there is statistically a significant difference on the perception to the accounting information between subjects of experimental group and subjects of control group. The difference is solely due to the treatment in the form of giving stimulus of carrying on and applying accounting information, and is not influenced by the prior difference factor between two groups. This has been proved by equivalency test using ANOVA to the characteristic of two groups. The result of discriminatory analysis shows that the effect of carrying on and applying accounting information is stronger than that of individual characteristic difference of the subjects' perception to the accounting information
Pengaruh Manajemen Laba, Kepemilikan Manajerial, dan Ukuran Perusahaan pada Kesejahteraan Pemegang Saham Perusahaan Target Akuisisi Made sukartha
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.176

Abstract

The main accounting issue in this research which can trigger wealth transfer from acquiring company's shareholders to target company's shareholders is earning management that was done during the last publication before the acquisition. Therefore, the purposes of this research are: (1) to test whether the target company's management performed earnings management by increasing the amount of earnings which was reported in the last publication before the acquisition announcement, (2) to test whether the earnings management which was done by the target company benefit their shareholders, (3) to test whether managerial ownership affects earnings management and the wealth of the target company's shareholders, and (4) to test whether the relative size of target company affects the wealth of the target company's shareholders.Hypotheses in this research were developed using agency theory as the main theory, which was supported by earnings management theory with the same motivations as this research such as bonus plan motivation, chief executive officer (CEO) change motivation, and Initial Public Offering (IPO) motivation, and Efficient Market Hypothesis.The sample for this research are target companies undergone successful acquisition in Jakarta Stock Exchange from 1990 to 2005. The sample consists of 54 target companies. The dependent variable of target companies shareholders' wealth, is represented by cumulative abnormal return (CAR) as the proxy, calculated by using the Market Model. The independent variable of earnings management is calculated by Modified Jones Model. The Ownership managerial variable is calculated by management ownership percentage on target company' shares, and company size variable is calculated as target company equity market value ratio on acquiring company equity market value. The research hypothesis is tested by t-test and ordinary least square regression test.The result of this research is: (1) the target company is doing earnings management by increasing discretionary accrual for the last publication just before the acquisition, (2) the positive effect of earnings management on target company shareholders wealth at the last publication just before the acquisition is bigger and more significant statistically compared with the previous period, (3) managerial ownership does not affect earnings management which is done by target company at the last publication just before the acquisition, (4) managerial ownership has positive effect and statistically significant on target company shareholders' wealth during the last publication just before the acquisition, and (5) the negative effect target company size on target company shareholder' wealth during the last publication just before the acquisition is bigger and statistically significant compared to the previous period.
Accounting Beta as Ex Ante Uncertainty Proxy in Initial Public Offering Tatang Ary Gumanti; Dwi Venita Wiandani
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.181

Abstract

The purpose of this study is to examine the relation between accounting measures of total firm risk and the level f underpricing of initial public offerings (IPOs). A number of studies have shown an association between market and accounting betas. However, most of the studies are performed using a sample of large established firms for which both accounting and market betas can be computed. In case of IPO firms, market betas cannot be computed due to the data limitations associated with private firms. Due to limited information available prior to IPO dates, in particular financial reports, one has to use a proxy to measure risk in an IPO. Accounting variables have been prominently known as potential proxy for ex ante uncertainty in an IPO.Using a sample of 90 IPOs that went public during 1991-1997 at the Jakarta Stock Exchange, this study finds that the level of underpricing is determined by accounting beta, price to book value ratio and price earnings ratio. The IPO issue size has negative but insignificant association with the level of underpricing.

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