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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 15, No 2 (2012): IJAR May 2012" : 5 Documents clear
The Impact of External Pressure, Environmental Uncertainty, and Commitment of Management on Implementation of Financial Reporting Transparency HARDO BASUKI; M. ARSYADI RIDHA
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.252

Abstract

In Indonesia, studies on the implementation of financial reporting transparency are still very scarce and limited. Based on a survey conducted in the Special Region of Yogyakarta, the purpose of this study is to explore a conceptual model developed to explain the relationship between external pressures, environmental uncertainty, management commitment and in financial reporting transparency. The theoretical development and interpretation of this research is drawn from institutional theory. The samples for this study comprise 149 SKPD in the Special Region of Yogyakarta. This study uses mixed method, applying a combination of two approaches (quantitative and qualitative) at the same time with a sequential explanatory strategy. The Partial Least Square (PLS) method was used to analyze the proposed model and relationships. Content analysis was used to capture the phenomenon of isomorphism that occurred in implementation of the transparency financial reporting. This study provides evidence that the implementation of transparency in financial reporting in the Special Region of Yogyakarta is influenced by external pressures and management commitment. The major contribution of this research is to provide an understanding of the factors that affect the application of financial reporting transparency, which in turn could be used to formulate government policy in the future.
The Interaction of Information and Measurement Perspective in Decision Usefulness Approach of Accounting Information PINASTI, MARGANI
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.253

Abstract

This research examines the moderating effect of scope of disclosure on the correlation between earnings quality and earnings value relevance, and testing the moderating effect of earnings quality on the correlation between scope of disclosure and disclosure information content. This testing was done in order to analyze interaction between an information perspective and a measurement perspective. The interaction of these two perspectives is important, because two aspects of them, namely accounting number quality and largely disclosing information, cannot be ignored. Information perspective needs to consider the accounting number quality, and measurement perspectives needs to consider the size of disclosure. In this research, propositions about interaction of these two perspectives were developed and tested empirically. The results support measurement perspective and information perspective, and also support the proposition of interaction of these two perspectives. Result of empirical testing show a moderating effect of scope of disclosure on the correlation between earnings quality and earnings value relevance. The larger the disclosure, the weaker the correlation between earnings quality and earnings value relevance. This effect shows a role of scope of disclosure in measurement perspective as a source of alternative information for financial report users. The findings also indicate the presence of a moderating effect of earnings quality on the correlation between the scope of disclosure and disclosure information content. The higher the earnings quality, the weaker the correlation between the scope of disclosure and information content. This effect shows the role of earnings quality in information perspective; good quality of earnings can absorb information, so that it will decrease information overload in excessive disclosure.
Corporate Growth and CEO Compensation: Case from Indonesia lindrianasari lindrianasari; Jogiyanto Hartono; SUPRIYADI SUPRIYADI; SETIYONO MIHARJO
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.254

Abstract

This study aims to obtain empirical evidence on whether   corporate growth affects the amount of compensation received by CEOs in Indonesia. The contribution of this study is to provide emporical   evidence on how CEOs perceive their level of compensation when they succeeded in increasing the value of the firm. The samples are 395 firm-year from 2005-2008. Test results show that growth has a positive relationship with the amount of compensation received by the CEO in Indonesia. Net income and total assets are significantly related to the amount of compensation received by CEOs, while stock price is not.
The Influence of Management Short-Term Optimization on the Level of Mandatory Disclosure of Corporate Information before and after the Regulation of Annual Report Disclosure Paulina Sutrisno
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.255

Abstract

This research intends to conduct an investigation into whether the short-term optimization by management in an effort to achieve certain earnings targets (by avoiding reporting losses or a decrease in earnings), will have an influence on the level of mandatory disclosure of corporate information. This research also examines the difference in the level of disclosure by a company suspected on conducting short-term management optimization in the conditions before and after the regulation of mandatory disclosure, which stresses the extent of the corporate information disclosure. The findings of this research show that the more management conducts short-term optimization through a budget cut on discretionary expenditures, the lower the level of mandatory disclosure of corporate information in the periods both before and after the regulation of mandatory disclosure of corporate information. These findings show the new regulation on corporate information mandatory disclosure, which stresses the extent of the corporate information disclosure in an effective way, can clearly detect companies conducting short-term optimization.
Experimental Study on Manager Ethical Evaluation Towards Earnings Management and its Consequences Lodovicius Lasdi
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.251

Abstract

Recent research on earnings management has generally not examined the specific ethical dilemma that arises when a choice to engage in earnings management results in positive organizational consequences. This study focuses on the consequences of earnings management behavior in response to the positive organizational consequences of earnings management that justify the means of earnings management. This experimental research design uses 2x2 between subjects to investigate manager evaluations of, and reactions to, a scenario in which a hypothetical employee makes a choice whether or not to engage in earnings management, with consequences that are either favorable or unfavorable to the organization. The results indicate that managers may be motivated to discount the ethical impact of earnings management when the consequence has a favorable impact on the organization. This finding has implication for corporate governance in the organization to establish a strong ethical tone throughout the organization.

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