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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 6 Documents
 1 
Search results for , issue "Vol 6, No 2 (2003): JRAI May 2003" : 6 Documents clear
Transfer Informasi Intra Industri di Sekitar Pengumuman Dividen Emilia Frida Yusnitasari
The Indonesian Journal of Accounting Research Vol 6, No 2 (2003): JRAI May 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.96

Abstract

Investors in companies in the same industry as the announcing firm do extrapolate information from the announcement to make inferences about industry-wide economic prospects. The purpose of this study is to examine empirically transfer information intra-industry around reporter’s dividend changes announcement that is indicated by abnormal return of nonreporter firm. This study used sample of 90 nonreporter for dividend decreased and 82 nonreporter for dividend increased during 1994-1996 time periods. The statistic methods used to test hypothesis are t-test and multiple regression analysis.The result of the study shows that dividend change announcement having informational value for other firms in the same industry as dividend reporter. Further, there is competitive effect for dividend-decreased announcement. That is dividend decreased reporter is reacted positively by nonreporter. While for dividend-increased announcement, there is contagion effect. Nonreporter react positively or the same direction as the reporter’s reaction. Another finding show that the magnitude of dividend change, size of nonreporter firm couldn’t explain the magnitude of the transfer information.
Kandungan Informasi Pelaporan Kerugian dan Hubungan dengan Pergerakan Return Saham (Studi Empiris pada Bursa Efek Jakarta) Veno Ajie
The Indonesian Journal of Accounting Research Vol 6, No 2 (2003): JRAI May 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.97

Abstract

This study investigates the information content of losses reported by companies to investors. It was motivated by the possibility that losses and profits have different associations with share return because losses are perceived by investors as temporary. Losses are likely to be considered temporary since shareholders can always liquidate the firm rather than suffer from indefinite losses. Because of this liquidation option, losses are less informative than profits about the firm’s future prospects and thus more weakly associated with return than profits.The sample consists of 643 firm-years for the period 1999-2001, available from Jakarta Stock Exchange. It is partitioned into profitable and loss firm-years in order to examines the effect of losses on the estimate regression. The statistical method used in this research is linear regression and regression correlation determination. Consistent with the evidence in Hayn (1995) the finding shows that share returns do have a lower association with losses. This result thus providing further insight into the relationship between returns and losses especially in Indonesia.
Moderasi Aliran Kas Bebas terhadap Hubungan Rasio Pembayaran Dividend dan Pengeluaran Modal dengan Earnings Response Coefficient ALI SANI UYARA; ASKAM TUASIKAL
The Indonesian Journal of Accounting Research Vol 6, No 2 (2003): JRAI May 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.98

Abstract

Free cash flow is cash flow in excess of that required to fund all projects that have positive net present values when discounted at the relevant cost of capital. Jensen hypothesized that price will increase in payouts to shareholders (or promises to do so), and prices will fall with reductions in payments or new requests for funds (or reduction in promises to make future payments). The validation of this hypothesis examined by prior research on dividend and capital spendingThis study was motivated by the results of most research examined the usefulness of earnings and cash flow. The research found that the information of earnings and cash flow didn’t have information contents.The objective of this study examines the impact of free cash flow on association both dividend payout and capital spending by earnings response coefficients. The contributions of this study are twofold. First, suggesting the investors to use free cash flow when they predict stocks price or stocks return. Second, enriching literature on finance field.The hypothesis was tested by multiple regressions analysis for 46 firms with 95% confidence interval. Free cash flows are measured with method of Ross et al. (2000). The earnings response coefficients are measured by using Firm-Specific Coefficients Methodology (FSCM).This study provides evidence that free cash flow has an impact on the association of dividend payout ratio to earnings response coefficients, but it hasn’t impact on the association of capital spending to earnings response coefficients.
Preferensi Investor terhadap Strategi Investasi di Pasar Modal Muhammad Fachruddin A. Adhikara
The Indonesian Journal of Accounting Research Vol 6, No 2 (2003): JRAI May 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.94

Abstract

This research responses issues about securities investment in capital market impacted by the process of mental discounting and its various preferences among investor in making the accurate type strategy of securities investments.The investor had preference of utility on income subjective discounted interest rate in speculative, aggressive, core type investment strategy and foundation capital. Using domain on investment strategy, the researcher  hypothesized that discounted interest rate of subjective preference to escort domain investment strategy had different level mean, variance, and model. Analyses were based on 303 investors in 4 clusters (speculative strategy, aggressive strategy, core strategy, and foundation capital strategy) of members of Masyarakat Investor Sekuritas Indonesia (MISI).The result shows that discounted interest rate between domain investment strategy has mean level and explained model differently, but has not different variance as told that subjective discounted interest rate preferences  equal to the risk of investors preference. This  indicates that maximum utility investor on income suggested to get optimal return with the same risk. Related to the impact of turbulence market factor on bearish condition, investors have no risk preference. This result also show speculative, aggressive strategy, core strategy model of domain investment, and foundation capital strategy are different among group.
Pengaruh Komitmen terhadap Kepuasan Kerja Auditor: Motivasi sebagai Variabel Intervening (Studi Empiris pada Kantor Akuntan Publik di Jawa Timur) Sri Trisnaningsih
The Indonesian Journal of Accounting Research Vol 6, No 2 (2003): JRAI May 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.99

Abstract

The objective of this research is to empirically analyses the impact of organizational and professionalism commitment toward job satisfaction, and include motivation as intervening variable. The result of this research is expected to give contribution in developing the theory, especially concerning attitude of accountant. I addition, it is expected to give practical contribution for organization, especially public accountant.Path analysis was used to test the hypotheses using AMOS. The result reveals that (a) there is a significant effect between organizational and professional commitment and job satisfaction, (b) there is a significant effect between the organizational and professional commitment and motivation, (c) there is a significant effect between motivation and job satisfaction, (d) there is a significant indirect effect of the organizational and professional commitment toward job satisfaction, through motivation the intervening variable. The coefficient of direct effect of organizational and professional commitment is greater than that of  the indirect effect through motivation, the intervening variable. Therefore, motivation the intervening variable can be ignored.
Pengujian Efisiesni Pasar Bentuk Setengah Kuat Secara Keputusan: Analisis Pengumuman Dividen Meningkat Doddy Setiawan; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 6, No 2 (2003): JRAI May 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.95

Abstract

This research aims at examining the decisionally efficient market by analyzing dividend increase announcement at Jakarta Stock Exchange. The analysis includes three aspects: information content, speed of market reaction and accuracy of market reaction.The sample for this research is 132 firms during the period of 1992-1996. The analysis shows that on the announcement date market significantly gave positive reaction to dividend increase announcement. This reaction resulted in abnormal return of 0,3838%. This fact shows that the dividend increase announcement in Indonesia has an information content and market react quickly. To analyze the accuracy of market reaction, the sample is divided into 2 parts: growth and non-growth firms. The analysis then shows that market did not react significantly to growth firms and gave positive reaction to non-growth firms. Actually, market should give positive reaction to the growth firms only and negative reaction to the non-growth firms. Finally, the conclusion is that Jakarta Stock Exchange is not a decisionally efficient market.

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