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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 5 Documents
 1 
Search results for , issue "Vol 12, No 1 (2009): JRAI January 2009" : 5 Documents clear
Pengaruh Information Technology Relatedness terhadap Kinerja Perusahaan (Penelitian terhadap Perusahaan Perbankkan di Jateng) Luluk Muhimatul Ifada
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.200

Abstract

The purpose of this study is to examine the influence of information technology (IT) relatedness on corporate performance. IT relatedness is measured using a reflective second-order factor modeling approach to capture complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure). Based on the resource-based view of diversification and the economic theory of complementarities, the two major sources of cross-unit IT synergy in the corporate are the relatedness and complementarities of IT resources.  According RBV concept, the use of IT relatedness as a complementarities unit create super-additive value synergies and can be used as competitive sustainability advantage to improve corporate performance Collecting data by a survey of 93 office managers branch banking in Central Java, the study finds that the information technology relatedness has a positive influence on corporate performance as hypothesized suggesting that the super-additive value synergies arising from the use of a complementary set of IT resources and management processes have significant effects on corporate performance.
Perilaku Harga Pembukaan (Opening Price): Noise dan/atau Overreaction (Studi Empiris Berbasis Intraday Data, 2006) Sumiyana Sumiyana; HENDRIK GAMALIEL
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.201

Abstract

This study examines whether opening price behavior is respon-sible for the noise and overreaction in the Indonesian Stock Exchange using intraday data in every 30 minutes interval. This study extends Sumiyana (2007b) who finds that noise has occurred during trading and nontrading period, overnight and lunch break nontrading session, and the first and second trading sessionoccurred. However , he is not clear which prices contains noise and overreaction. I select my sample based on trading frequency from January to December 2006 of LQ45's stocks that are actively traded in Jakarta Stock Exchange (now Indo-nesian Stock Exchange). The study finds that noise and overreaction phenomena always occur in the opening price. In addition, the study also shows that investors actually correct the noise and overreaction that come to pass at the first 30 minutes interval in every trading ses-sion.
Hubungan Manajemen Laba Sebelum IPO dan Return Saham dengan Kecerdasan Investor sebagai Variabel Pemoderasi JONI JONI; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.202

Abstract

The major purpose of this study is to investigate association be-tween earnings management before Initial Public Offerings (IPO) and stock's returns with investors sophistication as a moderating  variable. Institutional ownership is used to proxy investors sophistication. The JSX's IPO companies from 1990 to 2002 were used as samples. The first sample was 75 companies which institutional ownership ? 40% and the second was 63 companies that institutional ownership ? 60%. Instrumental Variable Approach (Kang and Sivaramakrishnan, 1995) was used to detect earnings management.This study provides an evidence that issuers report unusually high earnings management around IPO (two years before and five years after IPO). Issuers used mean reversing strategy in  two years before IPO period (income decreasing) for preparing earnings management in the next period (income increasing). Furthermore, this study documented a negative association between earnings management andstock's re-turns with investors sophistication as moderating variable. One inter-pretation of this finding is that high earnings management has substan-tial stock's returns consequences when investors sophistication factor was taken into account. This finding is consistent  with the prior re-search developed by Balsam et al., 2002.
Pengaruh Karakteristik Industri, Negara, dan Faktor Makroekonomi terhadap Tingkat Utang Cynthia Afriani Utama; Ahja Haziqo
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.203

Abstract

The study investigates whether the level of financial leverage is affected by industry type (i.e. lodging or software industries), macroeconomic factors (measured by inflation rate and GDP per capita), and country characteristics. Generally, lodging firms are characterized by higher asset tangibility than software firms. Consequently, higher growth opportunities do not prevent  the firms to use more debt because asset tangibility can be used as a collateral of debt. The sample includes listed firms in the lodging and software industries and are from Indonesia, Malaysia, and Singapore. As previous studies, this study finds that growth opportunities negatively affect the level of financial leverage, but this negative effect weakens as the use of fixed assets (i.e., asset tangibility) increases. In addition, lodging firms have more leverage than the software firms. Further, the study finds that higher GDP per capita and lower inflation rate translate to lower use of debt.
Analisis Arus Kas Kegiatan Operasi dalam Mendeteksi Manipulasi Aktivitas Riil dan Dampaknya Terhadap Kinerja Pasar Megawati Oktorina; Yanthi Hutagaol
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.199

Abstract

This study aims to identify firm's tendency to execute real activities manipulation through cash flow from operating activities and its impact to market performance. The sample is drawn from firms in the biggest 50 firms with assets above 1 quintillions rupiahs for period of 2001 - 2006, which are published in Swa100. The research model is based on Roychowdhury's model (2003). Prior to test the hypotheses, this studitthe researcher employed regression model to determine normal and abnormal cash flow from operating activities. The result shows that firms tend to execute real activities manipulation through operating cash flow. Moreover, the impact of real activities manipulation on market performance shows firms which are more likely executing real activities manipulation have higher market performance than their counterparts. By controlling for industrial types of the companies, the result finds that manufacturing firms execute more real activities manipulation than non-manufacturing firms.

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