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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 9, No 1 (2006): JRAI January 2006" : 6 Documents clear
Audit Committee, control of Majority Shareholder and Their Impact on Audit Committee Effectiveness: Indonesia Evidence Sidharta Utama; F. Leonardo Z F. Leonardo Z
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.147

Abstract

The purpose of this study is to provide empirical evidence about the impact of audit committee composition and the control of firm governance on audit committee effectiveness (ACE), based on a survey of audit committees of publicly listed companies in the Jakarta Stock Exchange. Examining the impact of the control of firm governance by majority shareholders is interesting since the ownership structure of listed companies in Indonesia is still dominated by family ownershipThe study finds that audit committee composition has a positive impact on ACE. But, ACE is also influenced by the control of firm governance by majority shareholders. Our findings are consistent with the hypothesis that majority shareholders perceive audit committees as a threat to their control of the companies, and therefore use their power in the board of commissioners as well as directors to restrict audit committee authority, resources, and efforts.
The Impact of The Participation and The Satisfaction of Users in The Development of The Information System with The Complexity of System and The Strucure of Organization as Moderatinbg Variables Dian Indri Purnamasari; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.148

Abstract

This study extents the research conducted by McKeen et. al (1994) by re-examining the relationship between the participation of users and the their satisfaction in the development of information system. The complexity of system will be used as a moderating variable in that research. This research will also add organization structure as a moderating variable that has not been used in the relationship between the participation of users and their satisfaction in the development of the information system.Given the response rate of 19%, the analysis indicated that the complexity of system statistically influenced the relationship between the participation of users and the satisfaction of them. The stronger was the influence, the higher the complexity of the system was. The organization structure statistically did not influence the relationship between the participation of users and the satisfaction of them. The interaction between the participation of users and the organization structure was not significant and hence it could not be included that the influence was increasingly high when the organization used the decentralized structure.
Analisis Framing dan Causal Cognitive Mapping dalam Pengambilan Keputusan Strategik: Suatu Studi Eksperimental Yusnaini Yusnaini
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.149

Abstract

The objectives of this research are to examine and to give empirical evidence about framing and causal cognitive mapping effect on strategic decision making under uncertainty condition.  The first hypothesis proposed is that there is bias in decision making caused by presented information of positive and negative framing. The second hypothesis suggests that the bias can be eliminated through causal cognitive mapping technique. In this research the bias that occurred can be measured by the risk of decision making preference, namely risk averse or risk seeking tendency.This research uses 2 x 2 between subject experimental designs.  Participants are 114 student of MM UGM Jakarta executive class. In order to examine the hypotheses, independent sample t-test is used.  The result is that the difference of average risk preference between participants who receive positive framing and participants who receive negative framing shows bias in decision making. The result of the test shows the supports the proposed hypotheses. This research empirically shows that framing and causal cognitive mapping technique affect strategic decision making under uncertainty. Specifically it can be concluded that: (1) decision makers that receive information in positive and negative framing will undergo bias in decision making; (2) participant who receive positive framing will tend to risk averse, whereas participant who receive negative framing will tend to risk seeking; (3) causal cognitive mapping technique can decrease bias as impact of framing in strategic decision making under uncertainty.
An Empirical Analysis of Auditor Litigation Sekar Mayangsari; Bambang Sudibyo
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.150

Abstract

This study investigates the influence of several factors on probability of litigation against auditor. The factors derived from a theoretical and empirical analyses and economic incentives to bring lawsuit. This study identifies three factors into which cause litigation against auditor can be classified and are as follows: auditee characteristics, auditor characteristics and auditor-auditee relationship characteristics. This study uses logit regression to test the hypotheses. Samples are audit engagement for manufacture public company during 1996-2003. We use purposive sampling and get 171 audit engagements as samples: 78 audit engagement whose auditors are sued and 93 audit engagement whose auditors are not sued during 1996-2003. The results show that client size, management ownership and institutional ownership not significantly influence on probability of litigation against auditors. Other factors, such as: audit committee, independence commissioner, earnings management, conservatism, financial difficulties, firm risk, industry risk, audit quality, the length of auditor engagement and service spectrum significantly influence on probability that auditor will be sued.
Pengaruh Tingkat Kesulitan Keuangan Perusahaan TerhadapKonservatisme Akuntansi EKO WIDODO LO
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.151

Abstract

This research tests the influence of a company’s financial distress on its accounting conservatism. The issue of this research is the prediction difference between positive accounting theory and signaling theory about the influence of a company’s financial distress on its accounting conservatism. Sample in this study consists of manufacturing companies that were listed at Jakarta Stock Exchange since 1994 to 2002. Sample consists of 108 companies or 864 observations. This study develops a testing and developing procedure of accounting conservatism instrumental variables by using more accounting conservatism attributes. Hypotheses are examined by using Ordinary Least Squares Regression and Generalized Method of Moments Regression.The results of empirical tests indicate that a company’s financial condition positively influences its accounting conservatism. These support signaling theory prediction.
Praktik Pengungkapan Modal Intelektual pada Perusahaan Publik di BEJ BAMBANG PURNOMOSIDHI
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.146

Abstract

The objective of this study is to examines the extent to which 84 listed companies are practizing intellectual capital disclosures in their annual reports, both qualitatively and quantitatively. This paper adopts Sveiby (1997) definition of intellectual capital which classified it into internal structure, external structure, and employee competence. A content analysis of 84 copies of 2001, 2002, and 2003 annual reports was carried out. The findings suggest that the incidence of voluntary disclosures of intellectual capital in company report are high qualitatively, but not quantitatively. In addition, the key components of intellectual capital are poorly understood, inadequately identified, inefficeiently managed, and not reported within a consistent framework when reported at all. The level of disclosure of intellectual capital attributes by 84 listed companies was low.

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