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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 7 Documents
 1 
Search results for , issue "Vol 5, No 2 (2002): JRAI May 2002" : 7 Documents clear
Dampak Kebijakan Dividen terhadap Harga Saham pada Waktu Ex-dividend Day Pujiono Pujiono
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.75

Abstract

The ex-dividend day is right lost day of dividend that will pay from company to stocks holder. This research is designed to examine capital markets reaction at the ex-dividend day in Indonesia and Singapore Capital Market. Research variables are a closing stocks price at the ex-dividend day as dependent variable, and dividend, trading volume, and financial leverage as independent variables.The collecting data uses purposive sampling. One thousand and fifty two data are collected from three hundred and thirty nine companies listed in Jakarta Stock Exchange, and three hundred and ninety data are collected from three hundred and forty three companies listed in Singapore Stock Exchange during in 1992-1996. Several statistical tests of this research use classical assumption test, feasibility model test, and hypothesis test.The result of research showed that all variables are statistically significant. However, for the sampli is in Indonesia only succeed to support second hypothesis, and for the sampli is in Singapore succeed to support first and third hypothesis. The conclusion of research that market reaction of the ex-dividend day has had different impact between developed capital market and emerging capital market.
Pengaruh Informasi Asimetri dan Disclosure terhadap Cost of Capital Aida Ainul Mardiyah
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.80

Abstract

This study intends to identify the interactive effect of asymmetry information and disclosure on cost of capital. Data is selected using stratified random sampling. The analysis units are 72 companies registered on the Jakarta Stock Exchange in 1996. The data collection  is performed using archival. The statistic method used to test the hypotheses, are multiple regression, multiplicative model and nonmonotonic effect. In addition, an analytical method of utilizing partial derivative to test the contingency relationship as advocated by Waterhouse dan Tiessen (1978); Schoonhoven (1978); Govindarajan (1986); Chia (1995); Fisher  (1996); Botosan (1997), Nazaruddin (1998), and Mardiyah and Gudono (2001) is also used.The study results are as follows: first, The results provide support for the hypothesis that assymetry information and disclosure have an interactive effect on cost of capital. More specifically, the results show that disclosure significantly moderates the relationship between asymmetry information and cost of capital. The greater the degree of disclosure, the stronger the effect of low assymetry information on low cost of capital. Second, there are no differences among the available industries (i.e., service, manufacturing, and trading industries).
Pengaruh Karakteristik Tugas terhadap Keefektifan Bentuk Pengendalian Akuntansi, Perilaku dan Personal dalam Peningkatan Kinerja Manajer Riset dan Pengembangan Faisal Faisal; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.76

Abstract

The distinctive feature of R & D task, such as lack of routines, may potentially influence the effectiveness forms of control. Perrow’s model of technology and structure (1970) is drawn to explore the influence of task characteristics. This study tests the influence of task characteristics (number of exceptions & task analyzability) on the effectiveness of accounting, behavior and personnel forms of control to managerial performance in research and development setting. Respondents   participating in the study are managers and sub managers in research and development divisions. The study uses survey method. Of the 388 questionares sent, 86 were returned and 57 were used in analysis. The method used in analysis is multiple regression. The result shows that accounting control contributes to organization effectiveness, particularly where task characteristics are low number of exceptions and low task analyzability. By contrast, behavior and personnel controls do not appear compatible where task characteristics are low number of exceptions and low task analyzability. In addition, the result suggests that task characteristics prove to have significant influence on suitability of the control. The result fails to confirm prior study which stated that accounting control was not suitable in research and development setting.
Anteseden dan Konsekuensi Tekanan Peran (Role Stress) pada Auditor Independen Dyah Sih Rahayu
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.77

Abstract

This study examines antecedents to and consequences (outcomes) of role stress (role conflict and role ambiguity) experienced by independent auditors. Boundary spanning activities (BSA), perceived environmental uncertainty (PEU) and formalization are hypothesized to be antecedent to role conflict and role ambiguity, while job satisfaction, performance, job related tension and intent to leave are investigated as consequences of auditors’ role stress.The respondents are auditor independent. Data for the study were collected from 80 public accounting firms. The sampling method used is random sampling.In total 341 questionnaires were distributed, 91 were returned, for a response rate of 26,68 percent.Using Structural Equation Modeling of AMOS (Analysis of Moment Structure) Program, the result of this study indicates that BSA is a critical variable affecting  role stress auditors experience on the job. PEU and formalization are not  significant antecedent to independent auditors’ role stress. Role conflict and role ambiguity are related to several dysfunctional job outcomes. Role conflict is related to job satisfaction and job related tension, while role ambiguity is related to job performance, job satisfaction and intent to leave.
Analisis Pengaruh Transaction Cost terhadap Holding Period Saham Biasa (Studi Kasus pada Bursa Efek Jakarta Tahun 2000) Subali Subali; Diana Zuhroh
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.78

Abstract

The ideas of this study arises from the differences result between Atkin's study (1997) and Leny's study (1999). Both of them investigate the relationship between transaction cost and holding period common stock for long term period. The different results are posibly caused by the difference condition of the capital market.  Leny's  study used Jakarta Stock Exchange and Atkin's study used New York Stock Exchange and Nasdaq. The real condition of the Jakarta Stock Exchange is most of the investors prefer to capital gain oriented from buy and sell transaction than devidend for the end of the year. So it’s more adaptable if we use short term to investigate  the relationship transaction cost and holding period.The statistical method used in this study is two-stage least square regression.The statistical result shows that bid-ask spread related positively and significant of the holding period. The bid-ask spread, market value, and risk of return can be used for predicting the variations of holding period.
Rasio Keuangan sebagai Prediktor Bank Bermasalah di Indonesia Titik Aryati; Hekinus Manao
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.74

Abstract

This research is aimed to examine the possible association between bank financial ratios derived from CAMEL concept and the failures of  a number of banks in Indonesia during the monetary crisis period. Seven independent variables were used in the analysis, i.e. capital adequacy ratio (CAR), return on risked assets (RORA),  net profit margin (NPM), return on assets (ROA), operating cost to operating revenue, net call-money liabilities to current assets, and loan to deposit ratio (LDR). Tests were undertaken using the univariate model approach and the multivariate discriminant analysis.The result shows five significant financial ratios to affect the probability of a bank to go for bankrupt in a five year horizon. The ratio are CAR, RORA, ROA, net call-money liabilities to current assets, and LDR. However, when testing the association one year prior to bank failure, this study reveals RORA, ROA, LDR, operating cost to operating revenue, and call-money liabilities to currents assets to be significant for bankruptcy prediction in banking industry in Indonesia.Meanwhile, the discriminant analysis includes only two bank financial ratios – RORA and LDR – in the model for predicting bank failures. The classification results based on these cut-off Z-score values were able to predict bank failures in Indonesia at the accuracy rates of 82 %, 69.1 %, 65.3% within 1, 2, and 3 year horizons respectively, a far better result compared to the naïve prediction.
Pengaruh Faktor Kesesuaian Tugas-Teknologi dan Pemanfaatan TI terhadap Kinerja Akuntan Publik TEDDY JURNALI; BAMBANG SUPOMO
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.79

Abstract

This study has a primary objective to empirically test the linkage between information technology and individual performance with the Technology-to-Performance Chain (TPC) as the research model. The model has detailed picture of combination of theories focusing on utilization and task system fit, developed by Goodhue and Thompson (1995). TPC assert that for an information technology to have a positive impact on individual performance, the technology (1)  must be utililized and (2) must be a good fit with the tasks it supports. Research data gathered from 171 auditors of the ‘big five’ CPA firms of Indonesia. This study examines the level of task-technology fit,  utilization and individual performance that perceived by the respondents based on the data analytical of the structural equation modelling.The results show that a fit between technology and the tasks it supports is associated with higher individual performance. It also indicate that a task system fit is associated with the utilization. The other finding, eventhough, was not empirically supported, is that an utilization has positive impact to the individual performance.

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