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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 443 Documents
 2   3   4   5   6 
Female Commissioner and Earnings Quality: a Moderating Role of President Director's Ability Vita Elisa Fitriana; Slamet Sugiri
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1303.117 KB) | DOI: 10.33312/ijar.358

Abstract

Abstract: Prior studies showed that the influence of female director in the many aspects of the company has inconsistent results. Besides, previous researches only focused on the company with one-tier board governance. These two arguments become the motivation of this research to investigate the role of female director in the different background, especially in company with two-tier board governance. Also, this research examines the role of president director ability to answer the inconsistency effect of a female director. The sample-based on manufacturing companies listed on Indonesia Stock Exchange from 2011 to 2015 with a total of 707 companies. By using multiple regression analysis, the result shows that female director and president director ability are not influenctowarding earnings quality. However, significant results appeared when these two variables interacted. That means female director strengthen her role as supervisor since they considered that president director that they oversee has good ability. This result confirms the agency theory which states that principal – represented by a female director – will encourage her supervision to ensure that the management uses their ability to reach principal purposes.Abstrak:Penelitian terdahulu menunjukkan ketidakkonsistenan pengaruh direktur wanita dalam perusahaan. Selain itu, penelitian-penelitian terdahulu hanya berfokus pada perusahaan dengan tata kelola berupa one-tier board. Kedua argumen tersebut menjadi motivasi penelitian ini untuk menguji peran direktur wanita dalam latar belakang yang berbeda, khususnya perusahaan dengan tata kelola berupa two-tier board. Selanjutnya, penelitian ini menguji pengaruh kecakapan presiden direktur untuk menjelaskan ketidakkonsitenan peran direktur wanita tersebut. Sampel yang digunakan berupa perusahaan-perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia periode 2011-2015 sebanyak 707 perusahaan. Berdasarkan analisis regresi linier berganda, hasil pengujian menunjukkan bahwa direktur wanita dan kecakapan presiden direktur tidak berpengaruh terhadap kualitas laba. Namuninteraksi antara kedua variabel tersebut menunjukkan adanya hasil yang signifikan. Hal itu menunjukkan bahwa direktur wanita akan memperkuat peranannnya sebagai pengawas saat mereka mengetahui bahwa presiden direktur perusahaan memiliki kecakapan yang baik. Hasil ini mampu mengkonfirmasi teori keagenan yang menyatakan bahwa pemilik perusahaan – yang diwakili oleh direktur wanita – akan meningkatkan pengawasannya untuk memastikan bahwa manajemen menggunakan kemampuan mereka untuk mencapai tujuan pemilik.
The Effect of Ownership Concentration on the Earnings Quality: Evidence from Indonesian Companies Rahmat Febrianto
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.137

Abstract

Indonesian public corporations formerly were family-owned business. Since the legal protection of property rights by the state is still low, those families secure their assets by only emitted a small portion of stocks. Considering the high ownership concentration in public corporations and Indonesian cultures, the accounting information quality released is investigated.The result shows that market reacts negatively to the earnings information released by concentrated public companies. This result conforms to the entrenchment effect and gives evidence how minority owners react to earnings information released by majority owners. This study also uses firm specific regression method for sensitivity analysis.
Pengaruh Pengumuman Right Issue terhadap Tingkat Keuntungan dan Likuioditas Saham di Bursa Efek Jakarta Periode 1994 – 1996 Arief Budiarto; Zaki Baridwan
The Indonesian Journal of Accounting Research Vol 2, No 1 (1999): JRAI January 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.24

Abstract

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Studi Empiris terhadap Efektivitas PenerapanKriteria Sewaguna Kapital yang Diunjukkan oleh PSAK No. 30: "Akuntansi Sewaguna Usaha" Irfan Nursasmito; Sumiyana Sumiyana
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.186

Abstract

 This research investigates three criteria presented by PSAK (Indonesia's Financial Accounting Standard) No. 30. The criteria should support lessee to capitalize the lease transaction. However, the criteria in this standard are not applicable due to defect or unuseful criteria in comparison with SFAS No. 13. This research uses binary logistic regression to detect the probability in recognizing capital lease for lessee. This research concludes that two out of three criteria are not associated with the probability of capital lease recognition. This research also suggests that the requirement of this standard to fulfill fully to all criteria is not valid and logic. Finally, this research recommends that this standard has to be revised in order this standard has an ability to maintain its relevance and reliability.
The Role of Temporary Differences of Book Value and Tax-Based Earnings To Explain Earnings Persistence Annas Cahyadi
The Indonesian Journal of Accounting Research Vol 16, No 2 (2013): IJAR May 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.271

Abstract

The purpose of this study is to examine how temporary differencesof book value and taxes-based earnings explain earnings persistence.First, this study examines and showsthat temporary differences provide additionalinformation on earnings persistence.The study then examines twopotential causes of differencesofbook value and tax-based earnings, namelyearnings management and tax planning.This study concludes that firms suspectedof performing earnings management and having the differences inbook value and tax-based earnings, their earnings will be less persistent thanother firms. On the other hand, for firms suspected of performing taxplanning,their earnings will be more persistent. This study also examines themore dominant factor that causes differences of earnings forfirms in Indonesiaand found that the differences are more influenced by tax planningpractices rather than earnings management.
Environmental and Social Reporting Practices of Shariah-Approved Companies in the Environmentally Sensitive Industry in Indonesia Zuni Barokah; RINTAN NUZUL AINY
The Indonesian Journal of Accounting Research Vol 19, No 3 (2016): IJAR September 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1201.921 KB) | DOI: 10.33312/ijar.411

Abstract

Abstract: This study explores the extent of environmental and social reporting (ESR) in the annual report of Shariah-Approved Companies (SAC) in the Indonesian environmentally-sensitive sectors and examines whether there are any differences in the disclosure strategy between SAC and Non-SAC. According to social accountability and disclosure concept, companies which practice Islamic concept would normatively disclose more information about environmental and social responsibility. Using content analysis on annual reports of Indonesian listed firms in the manufacturing and mining industries, we find some differences in the disclosure strategy between SAC and Non-SAC. SAC tend to have more concern toward environmental responsibility information, whereas Non-SAC tend to disclose more about social responsibility information. Further, we find that firms issuing sustainability reports tend to have a higher level of ESR disclosures. However, we do not find support on the role of the external auditor in encouraging their clients to disclose more information on ESR, which could be due to the lack of standard and guideline in disclosing ESR provided by the regulator. Abstrak : Studi ini mengeksplorasi tingkat pelaporan lingkungan dan sosial (ESR) dalam laporan tahunan Perusahaan-Perusahaan yang Disetujui-Syariah (SAC) di sektor-sektor yang peka terhadap lingkungan di Indonesia dan memeriksa apakah ada perbedaan dalam strategi pengungkapan antara SAC dan Non-SAC. Menurut konsep akuntabilitas dan pengungkapan sosial, perusahaan yang mempraktekkan konsep Islam akan secara normatif mengungkapkan lebih banyak informasi tentang tanggung jawab lingkungan dan sosial. Menggunakan analisis konten pada laporan tahunan perusahaan-perusahaan yang terdaftar di Indonesia di industri manufaktur dan pertambangan, kami menemukan beberapa perbedaan dalam strategi pengungkapan antara SAC dan Non-SAC. SAC cenderung lebih memperhatikan informasi tanggung jawab lingkungan, sedangkan Non-SAC cenderung mengungkapkan lebih banyak tentang informasi tanggung jawab sosial.  Lebih lanjut, kami menemukan bahwa perusahaan yang menerbitkan laporan keberlanjutan cenderung memiliki tingkat pengungkapan ESR yang lebih tinggi. Namun, kami tidak menemukan dukungan pada peran auditor eksternal dalam mendorong klien mereka untuk mengungkapkan informasi lebih lanjut tentang ESR, yang mungkin karena kurangnya standar dan pedoman dalam mengungkapkan ESR yang disediakan oleh regulator.Abstrak :Studi ini mengeksplorasi tingkat pelaporan lingkungan dan sosial (ESR) dalam laporan tahunan Perusahaan-Perusahaan yang Disetujui-Syariah (SAC) di sektor-sektor yang peka terhadap lingkungan di Indonesia dan memeriksa apakah ada perbedaan dalam strategi pengungkapan antara SAC dan Non-SAC. Menurut konsep akuntabilitas dan pengungkapan sosial, perusahaan yang mempraktekkan konsep Islam akan secara normatif mengungkapkan lebih banyak informasi tentang tanggung jawab lingkungan dan sosial. Menggunakan analisis konten pada laporan tahunan perusahaan-perusahaan yang terdaftar di Indonesia di industri manufaktur dan pertambangan, kami menemukan beberapa perbedaan dalam strategi pengungkapan antara SAC dan Non-SAC. SAC cenderung lebih memperhatikan informasi tanggung jawab lingkungan, sedangkan Non-SAC cenderung mengungkapkan lebih banyak tentang informasi tanggung jawab sosial. Lebih lanjut, kami menemukan bahwa perusahaan yang menerbitkan laporan keberlanjutan cenderung memiliki tingkat pengungkapan ESR yang lebih tinggi. Namun, kami tidak menemukan dukungan pada peran auditor eksternal dalam mendorong klien mereka untuk mengungkapkan informasi lebih lanjut tentang ESR, yang mungkin karena kurangnya standar dan pedoman dalam mengungkapkan ESR yang disediakan oleh regulator.
An Examination of the Impact of the Fit between Strategic Uncertainty and Management Accounting Systems on Financial Performance Bambang Riyanto L.S.
The Indonesian Journal of Accounting Research Vol 6, No 3 (2003): JRAI September 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.105

Abstract

This objective of this paper is to investigate the extent to which variation in management accounting systems (MAS) attributable to strategic uncertainty was associated with performance. Management accounting system was defined to include most of its important components namely budgeting systems, scope of reporting, frequency of reporting, cost control systems and performance evaluation systems. It is hypothesized that a higher degree of fit between MAS and strategic uncertainty leads to higher performance, and a low degree of fit leads to low performance. Unlike most studies in this area, the study was conducted on a firm level, and the performance was measured financially, using return on investment.One hundred and forty nine controllers and chief financial officers from various companies in the United States participated in the study. The study reported that the effect of the fit between the total components (budgeting, cost control, performance evaluation and scope of reporting) and strategic uncertainty ROI was significant. It is consistent with the hypothesis. This finding is important given the lack of evidence about the economic performance impact of management accounting system and about the extent to which individual and total components of management accounting system interact with uncertainty to affect economic performance.
Pengaruh Informasi Asimetri dan Disclosure terhadap Cost of Capital Aida Ainul Mardiyah
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.80

Abstract

This study intends to identify the interactive effect of asymmetry information and disclosure on cost of capital. Data is selected using stratified random sampling. The analysis units are 72 companies registered on the Jakarta Stock Exchange in 1996. The data collection  is performed using archival. The statistic method used to test the hypotheses, are multiple regression, multiplicative model and nonmonotonic effect. In addition, an analytical method of utilizing partial derivative to test the contingency relationship as advocated by Waterhouse dan Tiessen (1978); Schoonhoven (1978); Govindarajan (1986); Chia (1995); Fisher  (1996); Botosan (1997), Nazaruddin (1998), and Mardiyah and Gudono (2001) is also used.The study results are as follows: first, The results provide support for the hypothesis that assymetry information and disclosure have an interactive effect on cost of capital. More specifically, the results show that disclosure significantly moderates the relationship between asymmetry information and cost of capital. The greater the degree of disclosure, the stronger the effect of low assymetry information on low cost of capital. Second, there are no differences among the available industries (i.e., service, manufacturing, and trading industries).
An Empirical Assessment of Factors Affecting Professional Commitment Among Auditors and Managers in Indonesia Bambang Riyanto L.S.
The Indonesian Journal of Accounting Research Vol 14, No 3 (2011): IJAR September 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.241

Abstract

The financial scandals that happened in the last fifteen years reflected the tendency of executives to promote their self-interest at the expense of shareholders’ interest, or more generally public’s interests. Scholars argue that this self-serving and unethical behavior indicate the domination of commercial greed over objectively professional judgment among executives and professionals; commercial greed has, slowly but surely, replaced professional judgment.This paper is designed to test empirically the impact of work setting (i.e., managers and auditors), questioning mind, suspension of judgment, age, and work experience on professional commitment among accountants and managers in Indonesia. It is hypothesized that professional commitment is affected by work setting, suspension of judgment, questioning mind, age, and tenure. Questionaires, accompanied with cover letter, are distributed to 137 repondents (61 auditors and 76 managers). Nine questionnaires are not included in the analysis because they are not completed properly by repondents (some of the questions are not answered). The final sample comprises of 128 respondents (55 auditors and 73 managers). The findings confirm the predictions that professional commitment is affected by suspension of judgement, questioning mind, and age. Empirical evidence about the impact of these four independent variables on professional commitment is important given the public concerns about the deterioriating professionalism among public accountants and executives, as a result of the mega financial scandals that had happened around the globe in the last fifteen years.
Examining the Effect of Stakeholder Expectations and Environmental Performance on Environmental Disclosure Dewi Wulansari; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1059.515 KB) | DOI: 10.33312/ijar.383

Abstract

Abstract: This study aims to examine the effect of stakeholder expectations and environmental performance on environmental disclosures. Stakeholder expectation is characterized by the influence exerted by internal, external and intermediary stakeholder on environmental disclosure. Environmental performance is proxied by group-level direct and indirect energy consumption and greenhouse gas emissions. Meanwhile, the environmental disclosure is proxied by a disclosure score of environmental information available on firms' environmental or sustainability reports. The sample comprised of European firms extracted from the FTSEurofirst 300 Index Constituents during 2007-2011. The results suggest that neither stakeholder expectations nor environmental performance is related to or associated with environmental disclosure.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh ekspektasi pemangku kepentingan dan kinerja lingkungan pada pengungkapan lingkungan. Harapan pemangku kepentingan dicirikan oleh pengaruh yang diberikan oleh pemangku kepentingan internal, eksternal dan perantara pada pengungkapan lingkungan. Kinerja lingkungan diproksikan dengan konsumsi energi langsung dan tidak langsung tingkat grup dan emisi gas rumah kaca. Sementara itu, pengungkapan lingkungan diproksi dengan skor pengungkapan informasi lingkungan yang tersedia pada laporan lingkungan atau keberlanjutan perusahaan. Sampel terdiri dari perusahaan-perusahaan Eropa yang diekstraksi dari FTSEurofirst 300 Index Constituents selama 2007-2011. Hasilnya menunjukkan bahwa baik harapan pemangku kepentingan maupun kinerja lingkungan terkait atau terkait dengan pengungkapan lingkungan.

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