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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 26, No 1 (2023): IJAR January - April 2023" : 6 Documents clear
The Implementation of SFAS 71, Bank Equity Valuation, and the Moderating Effect of Bank Size Iman Sofian Suriawinata
The Indonesian Journal of Accounting Research Vol 26, No 1 (2023): IJAR January - April 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.648

Abstract

This study is the first that investigates the value relevance of SFAS 71 within the banking sector, especially relating to the role of the new accounting standards in reducing the problem of information asymmetry due to bank asset opacity. Using samples consisting of 41 listed banking firms from 2016 to 2020, this study shows that the empirical relationship between the initial implementation of SFAS 71 and bank equity value is inverse U-shaped or concave and that bank size has a negative moderated effect on the relationship between the initial implementation of SFAS 71 and bank equity value. These findings indicate that: (i) at low levels of retained earnings adjustments due to the initial implementation of SFAS 71, the disclosure effect brought by the new accounting standards has a positive relationship with bank equity valuation, (ii) at higher levels of adjustments beyond those previously anticipated by capital market investors, the substantial effect of the new accounting standards has a negative relationship with bank equity valuation, and (iii)  larger banks have more opaque assets and therefore suffer more significant valuation discounts due to the substance effect
Expanding Technology Acceptance Model 3 Use Innovation Diffusion Theory on Accounting Learning During Pandemic: Insight from Indonesia Kharisa Rachmi Khoirunisa; Sony Warsono; Aryan Danil Mirza. BR
The Indonesian Journal of Accounting Research Vol 26, No 1 (2023): IJAR January - April 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.656

Abstract

This study adds value to the existing limited literature on TAM 3 model by using Innovation Diffusion Theory to analyze how the intention to use Sidek Akuntamatika, a platform for online practicum learning among accounting lectures and teachers in Indonesia during the recent Covid-19 pandemic. We surveyed 150 accounting lecturers and teachers who signed up for the e-Workshop on Service, Trade, and Manufacturing Accounting and completed the corresponding online practicum. We use Structural Equation Modeling (SEM) as a data analysis method and WARP-PLS version 7.0. as the analytical tool. The findings show that people's opinions of Sidek Akuntamatika improve if the organization can demonstrate its results and its brand is viewed favorably. Then, perceived external control, self-confidence, and playfulness have also been identified as factors that precede a person's estimation of a task's difficulty. This study also found that perceived usefulness and perceived ease of use positively influenced intent to use. As the "innovation diffusion" theory would have it, compatibility is crucial in determining whether people plan to adopt the Sidek Akuntamatika. Government and stakeholders in education need to encourage learning innovations, especially to solve learning activity problems due to the Covid-19 pandemic. On the other hand, lecturers or teachers at the forefront of the transfer of knowledge in accounting learning need to pay more attention to choosing the best learning tool to enhance students' intention in studying.
Factors Affecting Quality of Accounting Information and its impact on local government fixed assets management's effectiveness: A study on Local Government of Indonesia Fitra Dharma; Mega Metalia; Sari Indah Oktanti Sembiring
The Indonesian Journal of Accounting Research Vol 26, No 1 (2023): IJAR January - April 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.636

Abstract

Inseparable from managing regional fixed assets is the quality of information or data utilized by each unit. The quality of accounting information in government is heavily dependent on the leadership's commitment, the effectiveness of internal control, and the execution of good governance, according to various published works; nevertheless, this must be demonstrated further. Consequently, this study aims to investigate the link and size of the influence of these three elements on the quality of accounting information and their impact on the efficacy of local government fixed asset management. In Indonesia, 34 provincial governments, 416 district governments, and 98 city governments were surveyed for this quantitative research. This study included 529 participants. The research data was gathered using a questionnaire instrument that included in-person interviews—data analysis using the Structural Equation Modeling (SEM) method with Lisrel 8.8 statistical software. The explanation of research findings is both descriptive and causally explanatory. In general, local governments in Indonesia have excellent accounting data and management of fixed assets. In carrying out local government tasks, the local government has also built an effective internal control system and excellent governance. The study's findings demonstrate that the effectiveness of internal control and the function of good governance substantially impact the quality of accounting data. Similarly, leadership commitment, the importance of good governance, and the accuracy of accounting information substantially impact the success of fixed asset management. However, internal control efficacy does not significantly impact managing local governments' fixed assets.
Understanding the Political-Economic Impacts on Inception and Operational Effectiveness of an Audit Oversight Body: Case of an Emerging Economy Md. Atiqur Rahman; Salah Uddin Rajib; Mahfuzul Hoque
The Indonesian Journal of Accounting Research Vol 26, No 1 (2023): IJAR January - April 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.670

Abstract

This paper aims to analyze the impacts of the political-economic setup of an emerging economy on audit oversight arrangements introduced due to isomorphic pressure. We adopted a mixture of qualitative research methods for the study. Expert interviews and document analyses were conducted. Structuration theory and, more specifically, the institutional relational dynamics framework proposed by Dillard et al. (2004) have been utilized to understand the phenomenon theoretically. We found that the Financial Reporting Council (FRC) was established in Bangladesh in 2016 within the context attributed to relatively ineffective corporate governance in the face of international and local stakeholder pressures. Financial policymakers responded strategically to the coercive pressure from donor agencies. Deviating from global practice, the majority of government nominees instead of experts have been ensured in FRC. Moreover, instead of reactivating six existing financial regulators, the government buffered the creation of FRC for a decade. Low resources have been endowed, limiting the capacity of FRC to bring about structural changes. In line with the field-level norm, the body has already become dormant and susceptible to politicization. There are few studies on audit oversight arrangements in the least Developed Countries (LDCs). Our paper addresses a unique political-economic setup influencing the effectiveness of oversight bodies. Structuration theory assists us in magnifying the scenario further. The study can determine the actual trajectory of enhancing audit quality through the audit oversight body in LDCs. However, instead of generalizing the finding, this study can be considered a case study as LDCs are unique in various characteristics.
Identifying Representative Financial Ratios of The Indian Tyre Industry : A Principal Component Analysis Approach Jayesh Manjrekar; Akshay Dilipkumar Damani
The Indonesian Journal of Accounting Research Vol 26, No 1 (2023): IJAR January - April 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.632

Abstract

Financial Ratio analysis is a quintessential technique to evaluate financial statements and is widely used to interpret the performance of companies. This paper examines the application of factor analysis to financial ratios. Factor analysis is applied to investigate and find representative ratios based on different business functions and stakeholder perspectives to reduce complexities in analyzing financial performance through ratio analysis due to multiple ratios. Companies from the Indian tire industry listed on the Bombay Stock Exchange (BSE) have been selected for the study. A form of factor analysis is Principal component Analysis (PCA). From an initial set of fifty-three ratios, nine factors were generated, of which the ratios based on the highest factor loading were identified and selected as the representative ratios. Multiple regression analysis was carried out to eliminate statistically insignificant variables, which helped eliminate twenty ratios. Once again, factor analysis was deployed on the remaining variables, which generated seven factors as the outcome. Factors were named, and representative ratios were identified. Cluster analysis was performed to validate the results of factor analysis. The study shows that it is not essential to compute multiple ratios to assess the financial performance of companies.
The Moderate Effect of Good Corporate Governance on Carbon Emission Disclosure and Company Value Jhon Urasti Blesia; Enggelina Trapen; Rama Soyan Arunglamba
The Indonesian Journal of Accounting Research Vol 26, No 1 (2023): IJAR January - April 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.663

Abstract

This research examines the influence of carbon emission disclosure on the firm value with good corporate governance as a moderating variable. A total of 20 Indonesian energy service companies listed on Indonesia's stock exchange in 2015-2021 are analyzed using the Moderated Regression. The results show a significant positive effect between carbon emission disclosure and firm value. Despite an increase in the carbon emission disclosures following the amendment of Indonesia Financial Accounting Standards of Number 1 in 2014 about the demands of environmental disclosures, good corporate governance in these companies cannot moderate the relationship between carbon emission disclosure and firm value. This research strengthens the legitimacy theory that environmental disclosure maintains the good reputation of the companies. Investors can consider carbon emission disclosure when determining their investment decisions. Management can determine companies' policies related to carbon emission disclosures. The results of this research can be regarded as determining policies related to reducing carbon and greenhouse gas emissions in Indonesia.

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