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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 11, No 3 (2008): JRAI September 2008" : 6 Documents clear
Pengaruh Ketepatwaktuan Publikasi Laporan Keuangan Terhadap Kandungan Kualitas Informasi Laba Akuntansi di Pasar Modal Indonesia made gede wirakusuma
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.195

Abstract

The main objective of this research is to investigate the effect of timeliness on the information quality of accounting earnings. In addition, the study also examines the effect of  timeliness differences on the information content of accounting earnings. I use two measures of timeliness: absolute timeliness and relative timeliness. Absolute timeliness is defined as (1) the length of reporting delay since the reporting date of financial statement and (2) the length of reporting delay since the date of the report signed by the independent auditor but it is still under the time allowed by the authority (BAPEPAM). On the other hands, relative timeliness is defined as (1) the difference between the length of reporting delay of current and previous report, or (2) weighted scores of the difference between the length of reporting delay of current and previous report.  The length of reporting delay is measured by the number of day toward the deadline date set by market authority (BAPEPAM).  Thus, the higher the number of day toward the deadline means that firms publish their report more timely. Using 122 company’s audited annual financial statement from the period of 2003 to 2005, the study shows that timeliness, particularly absolut timeliness, is positively associated with the information quality of accounting earnings suggesting that delaying publication of financial report will decrease the quality of information content. In addition, the study also finds that consistent with previous studies, other factors such as risk, market to book value, capital structure, and size together determine the quality of information of accounting earning. The result of the study should be of interest to the market authority, BAPEPAM in particular, to put efforts to increase the value relevance of accounting information by increasing the timeliness.
Pengaruh Amortasi Goodwill Terhadap Kegunaan Informasi Laba Tri Lestari; zaki baridwan
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.196

Abstract

The purpose of this study is to examine the usefulness of earnings and goodwill amortization by comparing the earnings before goodwill and the reported earnings (which include goodwill amortization). In addition, this study also investigates whether goodwill amortization contains incremental value-relevant information. We use 125 firm-year observations selected purposively from 1999 to 2006 of all listed companies in Indonesia Stock Exchange that report goodwill, as our sample. We find that earnings before goodwill amortization explain significantly more of the observed distribution of share prices than do earnings after goodwill amortization. Our result suggests that goodwill amortization does not contain incremental value-relevant information. In other words, it does not have any unique contribution in the relation between earnings and share value.
Perilaku Eksekutif dalam Menentukan Return Ekspektasian Melalui Program Opsi Saham Ida Bagus Putra Astika
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.197

Abstract

Previous research documents that executives manage earnings before the grant date and before the exercise of employee stock options (Yermark, 1997; Asyik, 2005). This study extends prior research by investigating whether the number of stock options granted is associated with earnings management before the grant date and whether the number of employee stok option exercised is associated with earnings management before the exercise date. I collect data from listed firms in Jakarta Stock Exchange that granted executive stock options from 1999 to 2005. Consistent with previous study, the results show the number of employee stock options granted is positively related to discretionary accruals before the grant date, suggesting that the more options a firm grants, the more likely executive manage earnings downward to lower the option exercise price. In addition, the study also shows that consistent with the hypothesis, the number of employee stok options exercised is positively related to discretionary accruals before the exercise date, indicating that the more options executives exercise the more likely they manage earnings upward before the exercise date to take advantage of a higher stock price
Ekspropriasi Pemegang Saham Minoritas dalam Struktur Kepemilikan Ultimat Baldric Siregar
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.193

Abstract

Large shareholders establish control over a firm through pyramid structure and cross-holding among firms. Those types of ownership structure create divergence between cash flow rights and control rights. Large shareholders may have control over a firm despite little cash flow rights. This study investigates the effects of cash flow right and control right separation on firm value of Indonesian companies listed on the Indonesia Stock Exchange for the period of 2000 to 2004. I use cut-off point of 10 percent control rights to test those effects. The results show that cash flow rights have positive effect on firm value, suggesting that firm value increases as cash flow right of controlling shareholders increases. I  further test whether cash flow right leverage depends on the controlling shareholders' participation in firm management and the presence of the second controlling shareholder. Contrary to the expectation, the evidence shows that the coefficients on both interactions are insignificant.
Upaya Meningkatkan Kualitas Pertimbangan Audit Melalui Self_Review: Kasus Going Concern Perusahaan I Wayan Suartana
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.198

Abstract

This study examines self review as the debiasing mechanisms that can reduce the recency effect and improve judgment quality. Judgment quality is independent of outcomes. In an uncertain environment a bad outcome may result even though the judgment process is “good” in the sense that all relevant information is properly considered (Kennedy, 1993). Hogart and Einhorn (1992) propose and test a descriptive model of belief adjustment. They posit that individuals are sequential processors of information who employ an anchoring and adjustment strategy to incorporate new evidence in an evaluation task. One important prediction of the model is that order, in which a short series of complex, mixed evidence is evaluated, leads to a recency effect. Little research has been done on the issues of debiasing recency effect in an audit environment. Such research is necessary since the use of disproportional heuristic in decision making will lead towards an error.  The results show that self review mechanisms significantly reduces errors in the evaluation of going concern.
Pengruh Penerapan Metode Pembelajaran Kooperatif Berbasis Kasus yang Berpusat pada Mahasiswa Terhadap Efektivitas Pembelajaran Akuntansi Keperilakuan Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.194

Abstract

Traditional learning model that puts dominant lecturer as a center of gravity in the classroom has embedded weaknesses.  In this traditional model, an instructor looks like if she or he is a source of knowledge.  On the other hand, students are no more than a "copying machine" where they listen and make a copy of the lecture for the day.   The involvement of students in the learning process then is limited.  It often happens only during midterm and final exams.  Students try to understand all the class material in a very short period of time closed to the exams. The effectiveness of learning process is very low. A classroom becomes a place where an instructor teaches and not where students learn.  Hence, improvement is inevitably needed in the learning process, materials, method, management of class, and also in the assessment system. This study explores an alternative learning method, namely case-based learning and cooperative learning method in student-centered learning method's context. Various researches indicate that these alternative learning methods are not only able to improve learning achievement, but they are also able to increase non-cognitive ability, such as self-esteem, communication and interpersonal relation, and learning to learn.  I apply these learning methods in Behavioral Accounting class at Faculty of Economics, Diponegoro University. At the end of the class, I distributed questionnaires to students and analyzed the answer to examine the effectiveness of learning model. The results of applying these learning methods indicate greater benefits both to the instructor and the students, compared to traditional learning method. I argue that these learning methods can optimize intellectual, social, emotional, and language potency of the students.

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