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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 14, No 1 (2011): IJAR January 2011" : 5 Documents clear
Real and Accrual-Based Earnings Management: Can A Qualified Auditor Detect It? Dwi Ratmono
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.232

Abstract

This study examines whether management of public companies in Indonesia engage real earnings management to meet earnings benchmarks. This paper documents evidence consistent with firms  committing real earnings management around earnings threshold for poor performing firms. Manager opportunistically utilize price discounts to temporarily increase sales, overproduction to report lower cost of goods sold, and reduction of discretionary expenditures to improve reported margins. Consistent with the conjecture of Roychowdhury (2006) and Cohen & Zarowin (2010) auditors find it more difficult to detect real earnings management than accrual-based earnings management. The results of this study indicate that drawing inferences about earnings management by analyzing only accrual manipulation is inappropriate. This study contributes to the accounting literature by presenting evidence on the real earnings management, which has received relatively little attention to date.
The Effect of Tenure and Reputation of Public Accounting Firms toward Audit Quality: Case Mandatory Rotation of Auditors in Indonesia Efraim Ferdinan Giri
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.233

Abstract

The finance minister of Indonesia has issued a series of regulations governing the compulsory rotation of public accounting firms and auditors since 2003. It culminates with the issuance of finance minister regulation No.17/Menkeu.01/2008, which limits the provision of auditing services to three years for auditors and six years for public accounting firms. This study is motivated by the issuance of the finance minister rules and the equivocal of research findings. This study examines whether auditor tenure reduces audit quality in Indonesia. Further, this research investigates the effect of firm's reputation on audit quality. Using 455 firm-years in manufacturing industries listed in the Indonesian Stock Exchange, this research shows that audit tenure negatively affects audit quality. However, we find that reputation does not affect audit quality.
The Effect of Conservatism on Information Asymmetry SRI HANIATI; FITRIANY FITRIANY
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.234

Abstract

This study examines the influence of conservatism on information asymmetry. This research is conducted on non-financial companies, which were  listed on the BEI during 2007 to 2008. The conservatism was measured in some  models such as Givoly Hyan model (2000), Zhang model (2007), Kasznik model (1999), and market-based model (Duellman, 2006), whereas, asymmetrical accounting was measured with CSPREAD (Kanagaretnam etal.,2007). Zhang's model has the highest R2 (14.01%), and then followed by Givoly (2000) 13%, then others 11%. The research reveals that conservatism has a significant and negative correlation on information asymmetry. It supports Lafond and Watts (2006) which explains that conservatism has its role in reducing information asymmetry.This results suggest that IFRS should not abandon conservatism principles, because evidence shows that these principles reduce information asymmetry between managers and investors.
The Impact of Information Presentation Formats and Types on Decision Performance: An Experimental Study of Cost-Based Decision Making DYAH EKAARI SEKAR JATININGSIH; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.235

Abstract

This study examines the impact of cost information presentation formats and types on decision performance using an experimental method.  Using a customer profitability report generated from activity-based costing presented in tabular or graphical format and digital or manual type, subjects in this experiment have the task to determine price, which can influence company profitability. The design used in the experiment is 2X2X2 between subjects, with 60 managers in a food manufacturing industry as participants.  The results show that information presented digitally or manually in the format of tabular or graphical has significant impact for decision makers and lead to different profit performance.  Further analysis also shows that decision maker's nature of work has an impact on decision making process instead of knowledge.
Simultaneous Relationships Between Corporate Governance Practice and Firm Value Cynthia Afriani Utama; Handy Handy
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.231

Abstract

The main purpose of this study is to investigate whether there is a simultaneous relationship between Corporate Governance (CG) practice and firm value. This study also investigates: 1) the effect of risks and firm profitability on firm value; and 2) the effect of ownership structure (i.e., regulated, state-owned-entreprise (SOE), foreign, and institutional investors) and company size on CG practice. Based on the corporate governance scores rated by the Institute of Indonesian Corporate Directorship (IICD) in 2005, the study finds that  corporate governance practice provides a positive effect on firm value, but not vice versa. This study also shows that: 1)  firm value is affected positively by  profitability but not affected negatively by  risk; and 2) the types of ownership structure, i.e. SOE, foreign, and regulated industry enhance  CG practice. Finally,  company size  positively affects  CG practice. Meanwhile, the study fails to find a positive association between ownership by institusional investors and CG practice.

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