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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 8, No 3 (2005): JRAI September 2005" : 6 Documents clear
Value Relevance of Accounting Information and The Pricing of Indonesian Initial Public Offerings Tatang Ary Gumanti
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.142

Abstract

The purpose of this study is to examine the relation between accounting measures of total firm risk and the value of firms making initial public offerings (IPOs). The existing explanations of the pricing of IPOs suggest that the value of IPOs is related to a number of fundamental accounting variables of the firms. A sample of 149 Indonesian IPO firms that went public during the period 1989-1997 is examined and is used to test the null hypothesis that the IPO’s price is not related to firm specific accounting risk measures.The results provide evidence that the IPOs’ accounting information is value relevant to the market price of the IPO. Earnings Per Share (EPS), Book Value of Equity (BVE), and financial leverage are significantly related to the level of offering price. The study concludes that the IPOs’ accounting information is value relevant about the offer and market prices of the IPO, which is in support to that of Kim et al. (1995) and Klein (1996).
Pengaruh Kebijakan Pengendalian Organisasi pada Proses dan Outcomes Negotiated Transfer Pricing Gagaring Pagalung; Sekar Mayangsari
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.143

Abstract

The objective of this study is to examine the effect of incentives and arbitration on the process and outcomes of negotiated transfer pricing. Two experiments were performed, one with high interdependence between the trading divisions, and the second with low interdependence. The result of this study showed that high interdependence using either incentives or arbitration was superior to using both. The other side, low interdependence using non-arbitration was superior to using of organizational control in negotiated transfer pricing.
Hubungan Laba Akuntansi, Nilai Buku, dan Total Arus Kas dengan Market Value: Studi Akuntansi Relevansi Nilai linda linda; fazli syam bz.
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.144

Abstract

The objective of this study is to prove value-relevance of earnings, book value and total cash flows compared to other information that are used by investors in decision making, in stressing on the price model and the return model. Although their theoretical foundations are the same, the results obtained using these two models are sometimes inconsistent. In some research contexts the combined  use of both price and return models may be useful for the purpose of assessing the accounting information usefulness in equity valuation.The sample cover 58 companies which are selected by using stratified random sampling method for non financial companies populations (except infrastructure, utility, transportation sector and trading, service, investment sector). Those selected companies announced their financial statement between January 1st – July 31st in 1997 to 2002.Based on the price model, the study shows that value-relevance from accounting information variables have significant moderate and stable level of correlation during observation, so its variable may explain the investors expectation in the future. Based on the return model,it shows that the decreasing of value-relevance of accounting information variables have been observed, but they have been not significant. This fact that the variables have been anticipated by the market before information announced.
Pengaruh Atribut Perusahaan Terhadap Relevansi Laba dan Arus Kas Novi Indriana Soepratikno; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.140

Abstract

The purpose of this study is to test whether there are linear or non linear relationship between stock returns and accounting variables (earnings and cash flows) in Indonesia and how firm-specific attributes such as size, debt level and firm life-cycle influence the relative relevance of earnings and cash flows in explaining stock returns.The results support a linear relationship between stock returns and accounting variables.  They indicate that earnings change reveals more information for small firms and large firms.  With regards to cash flows, we find that they do not reveal additional information beyond that contained in earnings for small firms and also for large firms.The results based on debt level indicate that for high leverage firms and low leverage firms, earnings change is the most relevant accounting variable in explaining stock returns, while the cash flows reveal a greater incremental information beyond that contained in earnings for high leverage firms than for low leverage firms.The regression results based on firm life cycle indicate that the most relevant accounting variable for growth firms and mature firms is earnings change.  In addition, cash flows reveal a greater incremental information beyond that contained in earnings for growth firms than for mature firms.
Keadilan, Komitmen pada Tujuan, dan Job-relevant Information dalam Penganggaran Partisipatif Windu Mulyasari; Slamet Sugiri
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.145

Abstract

The relationship between participative budgeting and management performance has interested many researchers. Prior empirical studies, however, find inconsistent evidence. Shields and Shields (1998) suggest that budgetary participation does not have a direct effect on performance, but is rather conditioned on other intervening variables. The current study is aimed to investigate the interrelationship of participative budgeting with managerial performance through social, motivational, and cognitive factors. Data are collected by sending questionnaires to managers of service and manufacturing companies throughout Java. Only eighty-nine respondents fill the questionnaires. Using structural equation models, the current study finds that: (1) the direct relationship between participative budgeting and management performance is not statistically significant; (2) procedural fairness, but not distributive fairness, and job-relevant information statistically significantly affect the relationship between participative budgeting and management performance; and (3) goal commitment does not statistically significantly affect  management  performance.
Pengaruh Manajemen Laba Terhadap retun Saham pada Perusahaan yang Diaudit KAP Big 5 dan KAP Non Big 5 ardiati, Aloysia yanti
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.141

Abstract

This study examines whether a relation exists between audit quality and earnings management. Accrual based earnings is considered superior to cash flows. Accruals let managers communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value. Auditing plays an important role in mitigating these agency costs by constraining opportunistic management of accruals. Earnings management is proxied by discretionary accruals which are estimated using cross-sectional version of Jones (1991) model. The findings of this study indicate that the effect of earnings management on stock returns is greater for firms audited by Big 5 auditors than audited by non-Big 5 auditors.

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