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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
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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.
Pengaruh Ketidakpastian Lingkungan dan Desentralisasi terhadap Karakteristik Sistem Akuntansi Manajemen Aida Ainul Mardiyah; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 4, No 1 (2001): JRAI January 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.48

Abstract

This study intends to identify the interactive effect of environmental uncertainty and decentralization on management accounting systems design. Management accounting systems design was defined in term of perceived availability of characteristics of information, namely, broad scope, timeliness, aggregation, and level of integration (Chenhall dan Morris, 1986). Data is selected using random sampling. The analysis units for responses of 66 ma-nagers ¾ production and marketing¾. The data collection is performed using mail survey. The statistic method used to test the hypotheses is multiple regression ¾ multiplicative model and nonmonotonic effect¾ and MANOVA. 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); and Nazaruddin (1998) was also used.The study results are as follows: first, The results provide support for the hypothesis that environmental uncertainty and decentralization have an interactive effect on  information characteristics of management accounting systems. More specifically, the results showed that decentralization significantly moderates the relationship between environmental uncertainty and information characteristic management accounting systems. The greater the degree of decentralization, the stronger the effect of high environmental uncertainty on degrees  of sophisticated information characteristics; second, the normal data test and non response bias using t-test shows an insignificant result. This means that there are non response bias and the normal data; third, this is demonstrated by the multicolinearity number r< 0,8 or VIF mean 1  that shows that the multicolinearity is not dangerous, the Durbin Watson  approaches 2 and BG (The Breussh-Godfrey) r=0  which means that between one variable and the other there is no dependency relationship (independent), and and homoscedacity occur.
Asymmetric Price Reaction: Evidence from Emerging Capital Markets Slamet Sugiri; Sumiyana Sumiyana
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.209

Abstract

This study investigates if emerging capital markets react asymmetrically to earnings shocks and if either firm-specific or market-wide approach explains the asymmetric reaction. This study is important because stock prices in emerging capital markets might not reflect firms’ fundamental values. Using data from Indonesia, Malaysia, and Philippines stock exchanges for the period of 2002-2007, this study finds that (i) the negative earnings shocks result in a greater price reaction than do positive ones, (ii) the firm-specific approach explains the asymmetric price reaction, and (iii) the market-wide approach does not consistently explain the asymmetric price reaction. These findings indicate that investors are overly optimistic and that stock prices do not reflect firms’ intrinsic values.
Agency Theory, Accounting Information, and Corporate Financial Management: A New Framework for Developing Financial Strategies for Banking Companies Choirunnisa Arifa
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1034.581 KB) | DOI: 10.33312/ijar.349

Abstract

Abstract: The objective of this study is to develop a corporate financial optimization model, based on the theoretical foundations of, and for integrating, the crucial issues in accounting and finance such as agency and information asymmetry and the use of accounting information to mitigate the problems, which can give appropriate financial strategies relevant for the contemporary business world. There are a good number of financial models in the existing literature. However, as important issues relevant to financial management for corporations are emerging, it is essential to develop a financial optimization model that can embed and address these emerging issues and can prescribe a set of financial management strategies, which are relevant in the current situations of corporations shaped by these emerging issues. This study formulates an applied integrated financial optimization problem to investigate the extent to which the financial model designs optimal financial strategies that can mitigate agency problems and provide a basis for sound accounting practices, leading to the optimal company value in real life situations. Generally, this study concludes that the integrated financial model can provide economic significance when formulating financial strategies for mitigating agency problems and maximizing company value. It also provides new insights into sound accounting practices should be implemented in an integrated, large-scale real-life financial strategy. This paper contributes to corporate financial modeling by developing a model based on the multidisciplinary literature, including contemporary accounting, agency theory, and management science, by providing a new corporate finance model, which is appropriate for modeling and addressing some crucial contemporary issues in corporate finance in the current world.Abstrak: Tujuan dari penelitian ini adalah untuk mengembangkan model optimasi keuangan perusahaan, berdasarkan pada landasan teoritis, dan untuk mengintegrasikan isu-isu penting dalam akuntansi dan keuangan seperti asimetri agensi dan informasi dan penggunaan informasi akuntansi untuk mengurangi masalah, yang dapat memberikan strategi keuangan yang tepat yang relevan untuk dunia bisnis kontemporer. Ada sejumlah model keuangandalamliteratur yang sudahada. Namun, karena isu-isu penting yang relevan dengan manajemen keuangan untuk perusahaan sedang berkembang, penting untuk mengembangkan model pengoptimalan keuangan yang dapat menanamkan dan mengatasi masalah yang muncul dan dapat meresepkan serangkaian strategi manajemen keuangan, yang relevan dalam situasi perusahaan saat ini. dibentuk oleh isu-isu yang muncul ini. Studi ini merumuskan masalah optimasi keuangan terintegrasi yang diterapkan untuk menyelidiki sejauh mana model keuangan merancang strategi keuangan yang optimal yang dapat mengurangi masalah keagenan dan menyediakan dasar untuk praktik akuntansi yang baik, yang mengarah ke nilai perusahaan yang optimal dalam situasi kehidupan nyata. Umumnya, penelitian ini menyimpulkan bahwa model keuangan terintegrasi dapat memberikan signifikansi ekonomi ketika merumuskan strategi keuangan untuk mengurangi masalah keagenan dan memaksimalkan nilai perusahaan. Ini juga memberikan wawasan baru ke dalam praktik-praktik akuntansi yang baik harus diterapkan dalam strategi finansial kehidupan nyata berskala besar yang terintegrasi. Makalah ini memberikan kontribusi untuk pemodelan keuangan perusahaan dengan mengembangkan model berdasarkan literatur multidisiplin, termasuk akuntansi kontemporer, teori keagenan dan ilmu manajemen, dengan menyediakan model keuangan perusahaan baru, yang sesuai untuk pemodelan dan mengatasi beberapa isu kontemporer yang krusial dalam keuangan perusahaan. di dunia saat ini.
Fixed Assets Revaluation and Future Firm Performance: Empirical Evidence from Indonesia Achmad Faizal Azmi; Syaiful Ali
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.442 KB) | DOI: 10.33312/ijar.454

Abstract

Indonesia's government issued a temporary tax cut law in 2015, which serves as a tax incentive that encourages Indonesian firms to revalue their fixed assets and disclose them in the financial statements according to the assets' fair value. We investigate the association between the revaluation of fixed assets and future firm performance for Indonesian firms. The result shows that the revaluation of fixed assets by Indonesian firms is significantly positively associated with changes in operating income one year after revaluation. Meanwhile, there is no positive association between the revaluation of fixed assets and operating cash flow after two years of revaluation. This result implied that the motivation of revaluation is mainly related to the effort to disclose the fair value of the fixed assets to the user of financial statements. We can conclude that the temporary tax cut law is effective in fostering the future operating performance of the Indonesian firms. 
Kebijakan Dividen Perusahaan yang Listing di Bursa Efek Jakarta (BEJ): Besaran, Strategi, dan Stabilitas Dividen AGUNG GALIH SATWIKO; NACHROWI D. NACHROWI; ADLER HAYMANS MANURUNG
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.128

Abstract

The objective of this research is to study the dividend policy in the Jakarta Stock Exchange (JSX) in lights of its magnitudes, strategy and stability. The magnitudes will be measured using simple descriptive statistic over 11 years (1992 – 2002) for each sector therein. Meanwhile a dividend payment strategy in conjunction with company’s earnings will be measured using multinomial logistic model. Finally the stability will be measured using Lintner Model (1956), utilizing panel data techniques. The result shows that over the observation periods, sector that pays dividend most out of its earnings is Consumption Goods Industry. On the other hand, sector that pays dividend less out of its earnings is Property and Real Estate. On the strategy side, the result on multinomial logistic model shows that when there is an increase in earnings, decrease in earnings, and negative earnings, most of the firms in JSX will follow the strategy of increasing, decreasing, and omitting dividends, respectively. Finally, using panel data on Lintner Model, firms in JSX generally follow unstable dividend policy, meaning that when there is a change in earnings, it will be immediately followed by a change in dividend payment. This results confirmed previous studies which conclude that firms in developing countries tend to follow an unstable dividend policy, while those in a well developed countries choose a stable dividend policy.
Pengaruh Publikasi Publikasi Laporan Arus Kas terhadap Volume Perdagangan Saham Perusahaan di Bursa Efek Jakarta Ambar Woro Hastuti; Bambang Sudibyo
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.15

Abstract

The efficient market hypotheses state that security prices instaneously reflect all relevant available information. In other words, the investment decisions made by the investors are a reaction to the information received by them. The financial statements published consist of specific information about the firm, and in the Financial Accounting Standards (Standar Akuntansi Keuangan) No. 2 the Cash-Flow Statements as part of financial statements must be published since January 1, 1995.The objective of this study, is to investigate whether Cash-Flow Statements influence investors decisions. This is expected to be reflected in the change of the average relative trading volume activity (TVA) around the dates of financial statements published two years prior to two years after Cash Flow Statements are publications.Analysis of 37 security samples indicate that: (1) For financial statements of December, 31 1991 and 1992, TVA did not significantly relate to the financial statement published, while for the financial statements of December, 31 1993 and 1994 TVA related significantly to the financial statements published. This results provide empirical evidence that investors react to the financial statements as of Desember , 31 1993 and 1994. (2) There is a significant difference between TVA two years prior with two years after Cash Flows Statements publication. The result indicates that TVA prior Cash Flow Statements publication ( TVA 1991 = O,1355,   1992 = 0,0745) and after Cash Flows Statements publication  TVA 1993 = 0,0927, TVA 1994 = 0,0711). In fact these significantly difference caused of TVA three days around the financial statements Desember, 31 1991 publication date relatively higher to 1992, 1993, and 1994. Is probably caused of bullish condition in Indonesian stock market in 1989 up to 1990, where many investors bought the stocks without really considering the information contains in the financial statements. This case were also supported by the result of first hyphotheses in this research, and the findings of Papilaya (1989) and Hendrayati (1992) indicate that the investors did not use financial information in investment decision making.Keywords:       Financial Statements, Cash-Flows Statements, Trading Volume Activity
Pengaruh Persistensi Laba dan Laba Negatif Terhadap Koefisien Respon Laba dan Koefisien Respon Nilai Buku Ekuitas pada Perusahaan Manufaktur di Bursa Efek Jakarta Zahroh Naimah; Sidharta Utama
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.177

Abstract

The objective of this study is to examine the value relevance of accounting earnings and book value of equity in explaining stock price. The study is aimed to identify the factors that influence earnings response coefficient and equity book value coefficients. The factors are negative earnings and earnings persistence. The results show that accounting earnings and book value of equity are positively associated with stock price. This results support the prior studies that accounting earnings and book value of equity have value relevance (Ohlson, 1995; Burgthaler and Dichev, 1997, etc). Accounting earnings and book value of equity are useful to explain stock price changes. The results of this study are consistent with previous studies that earnings response coefficient is greater in the firms that have permanent earnings (Ohlson, 1995; Collins and Kothari, 1989; Barth et al., 1998; Ou and Sepe, 2002), According to prior studies, earnings response coefficient is smaller in the firms that have negative earnings (Jan and Ou, 1995; Hayn, 1995). Book value response coefficients is smaller in the firms that have permanent earnings and greater in the firms that have negative earnings, consistent with Ohlson, 1995; Collins and Kothari, 1989; Barth et al., 1998; Ou and Sepe, 2002, Jan and Ou, 1995; Hayn, 1995.
The Effect of Moral Reasoning and Environemental Attitudes on Environmental Accountability AFDAL AFDAL
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.257

Abstract

The purpose of this study is to investigate the effect of moral reasoning and environmental attitudes (both ecocentric and anthropocentric) on environmental accountability. This paper argues that the higher the moral reasoning, the stronger the support for environmental accountability. Additionally, the paper argues that ecocentric support for environmental accountaility is stronger than anthropocentric support. The results show that moral reasoning has a significant positive effect on environmental accontability. Results also show that an ecocentric attitude is stronger than the anthropocentric attitude in supporting environmental accontability. The implication of these findings on the educational side is that, to increase support for the environment, education must increase students’ moral reasoning and ecocentric attitude. The implication on the corporate side is that, to increase the environmental accountability of a company, employees who have high moral reasoning and ecocentric attitudes must be recruited.
Sustainability Reporting By Universities In Indonesia Abstract Birowo Yasbie; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1160.044 KB) | DOI: 10.33312/ijar.400

Abstract

Abstract: This study aims to describe sustainability reporting practices by universities in Indonesia by knowing the reporting channel used by universities and the conformity of information disclosure with GRI G4 indicator and campus sustainability assessment instrument. This study uses a framework with 73 indicators based on GRI and a campus sustainability assessment instrument to analyze information disclosed by universities in Indonesia. The results of the analysis show that the level of disclosure of sustainability information conducted by universities in Indonesia is lower when compared with universities in Canada and Lithuania. Disclosure of information undertaken by universities in Indonesia remains limited in scope, and no universities disclose sustainability information in an integrated report. Abstrak: Penelitian ini bertujuan untuk mendeskripsikan praktik pelaporan keberlanjutan oleh perguruan tinggi di Indonesia dengan mengetahui saluran pelaporan yang digunakan oleh universitas dan kesesuaian pengungkapan informasi dengan indikator GRI G4 dan instrumen penilaian keberlanjutan kampus. Penelitian ini menggunakan kerangka kerja dengan 73 indikator berdasarkan GRI dan instrumen penilaian keberlanjutan kampus untuk menganalisis informasi yang diungkapkan oleh universitas di Indonesia. Hasil analisis menunjukkan bahwa tingkat pengungkapan informasi keberlanjutan yang dilakukan oleh universitas di Indonesia lebih rendah bila dibandingkan dengan universitas di Kanada dan Lithuania. Keterbukaan informasi yang dilakukan oleh universitas di Indonesia masih terbatas dalam ruang lingkupnya, dan tidak ada universitas yang mengungkapkan informasi keberlanjutan dalam laporan terpadu.

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