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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 3 (2006): IJAR September 2006" : 6 Documents clear
Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Publik dan Badan Usaha Milik Negara di Indonesia WILOPO WILOPO
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.163

Abstract

The accounting fraud is frequent, widespread and familiar in many countries and organization. It brings a loss to firms and investors. But there is no research trying to explain factors comprehensively influencing it. The objectives of the research are to test and explain the effect of the internal control effectiveness, suitability of reward, compliance to accounting rules, information asymmetry, management morality toward unethical behavior and intention to accounting fraud. More particularly, the research attempts to examine the causal relationship between the variables involved. Questionnaire was used to collect data. The analysis unit was the company. The research population was 477 companies consisting of public companies and state owned companies in Indonesia. The research samples were one hundred and fifty three companies. The research respondents were directors or managers responsible to prepare financial statements. Structural Equation Modeling was used to test the hypothesis. The findings of the research showed that internal control effectiveness, compliance to accounting rules, information asymmetry, and management morality affected unethical behavior and intention to accounting fraud significantly. But the research showed that suitability of the reward did not affect management unethical behavior and intention to accounting fraud. The findings of the study provided an input to develop comprehensive research about good governance and corruption. It is also suggested to add more comprehensive research model by adding more variables (e.g. laws, politics, and social aspects) and to develop the research in government institution and non profit organization.
Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktik Corporate Gorvernance Terhadap Pengelolaan Laba (Earnings Management) Sylvia Veronica N.P. Siregar; Siddharta Utama
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.161

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap besaran pengelolaan laba. Struktur kepemilikan dibedakan menjadi kepemilikan institusional dan kepemilikan keluarga, ukuran perusahaan diukur menggunakan kapitalisasi pasar, dan praktek corporate governance diukur menggunakan tiga variabel (kualitas audit, proporsi dewan komisaris independen, dan keberadaan komite audit). Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data empiris dari Bursa Efek Jakarta dengan sampel sebanyak 144 perusahaan untuk periode non krisis (1995-1996, 1999-2002).Berdasarkan hasil pengujian, ditemukan bahwa variabel yang mempunyai pengaruh yang signifikan terhadap besaran pengelolaan laba adalah ukuran perusahaan dan kepemilikan keluarga. Semakin besar ukuran perusahaan semakin kecil pengelolaan labanya dan rata-rata pengelolaan laba pada perusahaan dengan kepemilikan keluarga tinggi dan bukan perusahaan konglomerasi lebih tinggi daripada rata-rata pengelolaan laba pada perusahaan lain. Variabel kepemilikan institusional dan ketiga variabel praktek corporate governance tidak terbukti mempunyai pengaruh yang signifikan terhadap besaran pengelolaan laba yang dilakukan perusahaan.
Simultanitas dan "Trade off" Pengambilan Keputusan Financial dalam Mengurangi Konflik Agensi: Peran dari Corporate Ownership Fuad Fuad
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.162

Abstract

This study investigated the simultaneity of four financial variables that are hypothesized to control agency costs. It builds a model showing that debt, dividend, insider ownership, and corporate ownership are determined simultaneously as each of the variables is hypothesized to affect agency cost. This study developed the graphical analysis, as well as empirical evidences employing both Hausman specification test and three-stage least squares test. The study proved that corporate ownership was determined simultaneously by the other agency control variables, while dividend payout, debt and insider ownership were partially determined by those agency control variables. Further results, however, did not find the presence of non-linier relationship between insider ownership and all of agency control variables. Finally, this study reveals that there is a trade-off and simultaneity in the financial decision making variables to control the agency costs.
The Effect of Cognitive and Affective Aspects in Decision Making Using Balanced Scorecard JESICA HANDOKO; GUDONO GUDONO
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.158

Abstract

This study examines the effect of decision makers’ cognitive and affective aspects in decision making, especially when a firm implementing Balanced Scorecard (BSC). Cognitive aspect deals with decision makers’ cognitive capabilities and characteristics in utilizing all kinds of BSC measures, including common and unique measures. Affective aspect deals with negative emotions that often present in interpersonal relationships. There were three hypotheses being tested in a laboratory experiment using 2x2x2x2 mixed-subjects design. One hundred and sixty eight Accountancy and Management graduate students from Gadjah Mada University were randomly assigned in one of eight treatment cells.The results show that common and unique measures do have statistically significant effects on performance evaluation judgment and bonus allocation, and decision makers place greater emphasis on common than unique measures. These findings consistent with prior research that suggest sample with BSC knowledge will be able to utilizing both kinds of BSC measures. Although there were no statistically significant support for affect effect, this study provide important evidences for the BSC adopters to consider the makers’ cognitive (and affective) aspects if they want to pursue effective Balanced Scorecard.
Partnership on Financing to Solve Limited Environmental Budget and Political Will as the Main Factor for Succes: Case in the Yogyakarta City Indra Bastian
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.159

Abstract

Since a regional autonomy declared in Indonesia by the Law No. 22/1999 and Law No. 25/1999, many local governments became more independent in financing of local development. Uncontrolled investment and economy activities to increase PAD can threat natural resources and result environment pollution. Eventually, the main problem of natural resources and environment conservation are a budget limitation. A limited budget has been a negative effect in an optimizing an environmental conservation effort. It is important to keep the local budget sufficiency in order to solve the environmental problems integrally and sustainable. Beside that, an identification of other factors that influence the environmental financing efforts is important to be considered.Yogyakarta City has 32,5 km2 width. It’s just 1% of total square of DIY Province. By the fact, its population density rate is the highest one in DIY as 12.246 per km2. These conditions tend to result environmental problems. But obviously, a budget allocation of Yogyakarta City for environment sector still low. It’s only 3,7% of total local budget. It should be provided for cleaning maintenance, resolve air and water pollution, and develop physical and non physical support for environmental development programs. Most of the environmental budget is allocated for general administration disbursement as 56%. However, the disbursement for operational and maintenance activities isn’t significant with the environment problems faced by the Yogyakarta City. For example, there is a solid waste disposal as 1.571 m3/days, but it is only 1.335 m3/days, which can be picked up to the final disposal unit in Piyungan. Besides, air pollution is one of the most important environment sector need to be considered. It’s only 20% of total population in Yogyakarta using mass transportation. It can be imagined that most of people prefer using private vehicle and of course it’s significant to contribute air pollution as the result of fuel emission. It can be shown by air quality inYogyakarta City nowadays is 0,9 ug/l, upper than allowed standard value 0,3 ug/l.The research will answer on how the Local Government (LG) of Yogyakarta City solves a limited budget problem to run some strategic environmental programs.
Pengaruh Pengumuman Perubahan Bond Rating Terhadap Return Saham Perusahaan di Bursa Efek Jakarta (Penelitian Periode 2003 s.d 2005) Etikah Karyani; Adler H. Manurung
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.160

Abstract

This study identifies the effect of corporate bond rating changes on common stock return. Data used is daily stock returns listed at JSX and the announcement of bond rating changes issued by PT PEFINDO and PT Kasnic Credit Rating Indonesia for the period of 2003-2005. To evaluate the market reaction of bond rating upgrade and downgrade, this study used cumulative average abnormal return. The abnormal return was measured using the event study methodology. The test result shows that the announcement of bond rating upgrade and downgrade does not carry the content of information for investors so that market does not significantly react on stock return. To investigate possible information of bond rating changes for three years, cross section regression is used. From the outcome of research shows that the increase of stock return is affected significantly by the increase of Earning per Share and the type of financial company that experienced upgrade of bond rating. This study also proves that the type of financial company affects stock return significantly for all changes of bond rating.

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