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Lilik Suyanti
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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 3 (2002): JRAI September 2002" : 7 Documents clear
Pengaruh Job Insecurity, Faktor Anteseden, dan Konsekuensinya terhadap Keinginan Berpindah Karyawan: Studi Empiris pada Kantor Akuntan Publik di Indonesia Vince Ratnawati; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.82

Abstract

The objective of this study is to determine the effects of job insecurity on turnover intention.  In particular, this study examines the effects of job insecurity, its antecedents factors (such as job satisfaction, role conflict, and locus of control), and its consequence (such as organizational commitment) on turnover intention.The data are collected through mail survey from ninety-eight auditors from a sample of CPA firms. Six variables are investigated in this study.  Those are job satisfaction, role conflict, locus of control, job insecurity, organizational commitment, and turnover intention.The results show that role conflict and locus of are antesedent of  job insecurity and organizational commitment is a consequence of job insecurity. The results also show job satisfaction directly affects organizational commitment and that organizational commitment and role conflict directly affect  turnover intention.  Thus, the effort to decrease the turnover intention is carried out by reducing role conflict and job insecurity level, and increasing internal locus of control and organizational commitment.
Penggunaan Informasi Akuntansi untuk Memprediksi Return Saham: Studi terhadap perusahaan pemanufakturan dan nonpemanufakturan Askam Tuasikal
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.87

Abstract

A set of financial statements (i.e. balance sheet, income statement, statement of retained earnings, and statement of cash flows) is not completely useful for users until they analyze the information contents in the financial statements in the forms of ratios analyses. O’Connor (1973) shows that financial ratio have a weak predicting power for estimating stock returns. Ou and  Penman (1989) state that accounting information embodies fundamental information that is not captured by the market and reflected in stock prices. Machfoedz (1994) provides evidence that only several financial ratios are useful for predicting income no more than one year in advance. Zainuddin (1999) finds that certain financial ratios (some of which are used by Machfoedz) are not good predictors for estimating income growth one to two years foreward. The inconsistent results are due to the fact that dependent and independent variables are the outcomes of the same process (accounting process). These conflicting findings necessitate further investigation.The study examines whether financial accounting ratios are useful for predicting stock returns of manufacturing and nonmanufacturing companies one year to two years in advance. The contributions of this study are twofolds. First, the research provides valuable insights to investors  concerning the usefulness of financial accounting ratios. The ratios are used in predicting stock returns or abnormal returns. Second, this study enrichs literature topics in the area of financial accounting.The results indicate that for manufacturing companies financial ratios are not useful for predicting stock returns one year foreward. However, several ratios are useful for predicting stock returns two years foreward. For nonmanufacturing companies the results show that financial ratios are not useful for predicting stock returns either one year or two years foreward.Other findings indicate that predictive power for two years in advance of financial accounting ratios are different between manufacturing and nonmanufacturing companies.
Konservatisme Akuntansi, Value Velevance dan Discretionary Accruals: Implikasi Empiris Model Feltham-Ohlson (1996) Sekar Mayangsari; Wilopo Wilopo
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.83

Abstract

This study documents evidence on the valuation effects of accounting conservatism in context of the Feltham-Ohlson (1996) model. This study investigates whether managers manage reported earnings under conservatism. Recent accounting research finds that the discretionary accruals component of earnings communicates managers’ private information to investor and can use as a tool for detecting earnings management. We find, first,that goodwill (the difference between market and book value of equity) is a function of abnormal operating earnings and beginning operating earnings. Our test results support the implication of FO model that the effect of abnormal operating earnings on goodwill increases with operating cash receipts persistence. Second, we find there is an earnings management in  firm  that implement conservatism. Third, interaction between discretionary accruals and bonus plan, debt covenant and political cost, can effect firm’s value.
Asosiasi Siklus Hidup Perusahaan dengan Incremental Value- Relevance Informasi Laba dan Arus Kas Sari Atmini
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.81

Abstract

The objectives of this study is to empirically examine the association between corporate life-cycle and the incremental value-relevance of earnings and cash flows. Value-relevance is defined as the ability to explain cross-sectional variation in market value of equity.Corporate life-cycle consists of four stages: start-up, growth, mature, and decline. Firms in different life-cycle stages have different characteristics. The differences in the life-cycle stages affect the usefulness of accounting performance measures, such as earnings and cash flows.Four criteria are used to identify a start-up firm-year observation: (1) firm was founded between 1988 and 1997, (2) firm was not formed as a result of divestiture, merger, or other form of restructuring, (3) firm had no more than one year of sales history prior to going public, and (4) only the first three years  of firm s data are included after the founding date. Four classification variables are used to classify firm-year observations in to growth, mature, and decline: percent sales growth, capital expenditure as a percentage of total value of the firm, annual dividend as a percentage of income, and age of the firm. Based on these criteria, 54 firm-year observations from 41 different firm are taken as samples, consisting of 37 firm-year observation from 26 different firm in the growth stage and 17 firm-year observation from 15 different firms in the mature stage.Data are analyzed using multiple regression analysis. Because of the limitation of the samples, this study is not succeeded to test the hypothesis that relate to start-up and decline stages. The results show that market value of equity of growth firms is influenced by earnings and cash flows from financing activities. Earnings and financing cash flows associate positively with market value of equity. There are no association between cash flows from operation activities and cash flows from investments activities. Investment cash flows associate negatively with market value of equity. There are no association between earnings, cash flows from operation activities, and cash flows from financing activities and market value of equity.Overall, this study provides evidence  that corporate life-cycle influences the incremental value-relevance of earnings and cash flows. Earnings and cash flows from financing activities appear to be value-relevant in mature stage.
Hubungan antara Biaya Transaksi dan Post-Earnings Announcement Drift: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEJ MARFUAH MARFUAH
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.84

Abstract

The purpose of this study is to test the relationship between the transactions costs and post-earnings announcement drift. Share price and annual rupiah trading volume are chosen as proxies for the inverse of direct and indirect costs of transactions.On the basis of data of companies listed in the Jakarta Stock Exchange during the period of 1995 and 1996, the empirical test shows that there was a positive relationship between transactions costs and post-earnings announcement drift. This result indicates that transactions costs are an important determinant of the efficiency of capital markets. The results of this paper are consistent with an informational efficiency perspective that firms with high transactions costs can display significant mispricing or dritf, while those with low transactions costs are unlikely to be mispriced (Bhushan, 1994).
Rekayasa Akrual untuk Meminimalkan Pajak Lilis Setyowati
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.85

Abstract

Accounting give managers a flexibility in choosing methods and many making estimation as long as the discretionary is based on rational and logic judgment. One of many incentives that were proved by many researches could influence managers discretionary was tax saving.on September 1994, it was announced that tax income would be reduced. This regulation was effective at January 1st, 1995. Tax reducing can be seen by managers as an opportunity to minimze tax. Manager can shift income from this period to the next period with lower tax income. Income shifting can be done by accelerating revenues recognition or deferring expenses recognition through many methods. Using 48 manufacture companies that are going public at Jakarta Stock Exchange, it could not be found that there were opportunistic motive behind financial statements preparations. This research only gave weak evidence about earnings management as an incentive to make tax saving.
Pengaruh Jabatan, Budaya Organisasional dan Konflik Peran terhadap Hubungan Kepuasan Kerja dengan Komitmen Organisasi: Studi Empiris di Kantor Akuntan Publik Dwi Cahyono; Imam Ghozali
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.86

Abstract

Job  satisfaction  and organizational  commitment are two  things considered when discussing replacement of accounting firm employees. This  research examines causal  relationship between job  satisfaction  and organizational  commitment  through non-recursive model. Those  are organizational  post,  organization culture and  role  conflict as exogenous variables. The  data  of  this  research  collected through  mail  survey to overall accounting firm in several cities  in  Indonesia, those are: Ujung  Pandang, Denpasar, Surabaya, Malang, and  Semarang. The  Structural Equation  Modeling  is  used  for  developing   theoretical  model and  analyzing data.The  results  of  this  research show causal  relationship between  job  satisfaction and  organization  commitment.  Job  satisfaction  is negatively  related with organization  commitment, and  organization  commitment significantly and positively  influenced  to  job  satisfaction. Exogenous  variable for organization  post positively influences to organization  commitment  and positively  influences  job  satisfaction. Organization  culture in  accounting firm positively influences organization  commitment. Role  conflict significantly and negatively  influences to   job  satisfaction  and  positively and not significantly influences to  organization commitment.This research found that  organization  commitment in accounting firm come  first than job  satisfaction, and   organization culture in accounting firm  created by accounting firm management  strongly  influenced  organization  commitment and  later result in the  raise of  job  satisfaction of  accounting firm  employees. Role conflict  which occurred in accounting firm will negatively impact to job satisfaction and organization commitment. While,  the higher organization post the more influences  job satisfaction level and  organization commitment of accounting firm employees.

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