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Asosiasi Siklus Hidup Perusahaan dengan Incremental Value-Relevance Informasi Laba dan Arus Kas
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| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 3) |
| Halaman | : | 257-276 |
| Abstrak | : | The objectives of this study is to empirically examine the association between corporate life-cycle and the incremental value-relevance of earnings and cash flows. Value-relevance is defined as the ability to explain cross-sectional variation in market value of equity. Corporate life-cycle consists offour stages: start-up, growth, mature, and decline. Firms in different life-cycle stages have different characteristics. The differences in the life-cycle stages affect the usefulness of accounting performance measures. such as earnings and cash flows. Four criteria are used to identify a start-up firm-year observation: (1) firm was founded between 1988 and 1997, (2) firm was not formed as a result of divestiture. merger, or other form of restructuring. (3) firm had no more than one year of sales history prior to going public, and (4) only the first three years of firm s data are included after the founding date. Four classification variables are used to classify firm-year observations in to growth, mature, and decline: percent sales growth, capital expenditure as a percentage of total value of the firm, annual dividend as a percentage of income, and age of the firm. Based on these criteria, 54 firm-year observations from 41 different firm are taken as samples, consisting of 37 firm-year observation from 26 different firm in the growth stage and 17 firm-year observation from 15 different firms in the mature stage. Data are analyzed using multiple regression analysis. Because of the limitation of the samples, this study is not succeeded to test the hypothesis that relate to start-up and decline stages. The results show that market value of equity of growth firms is influenced by earnings and cash flows from financing activities. Earnings and financing cash flows associate positively with market value of equity. There are no association between cash flows from operation activities and cash flows from investments activities. Investment cash flows associate negatively with market valu? of equity. There are no association between earnings, cash flows from operation activities, and cash flows from financing activities and market value of equity. Overall, this study provides evidence that corporate life-cycle influences the incremental value-relevance of earnings and cash flows. Earnings and cash flows from financing activities appear to be value-relevant in mature stage. |
Pengaruh Informasi Asimetri dan Disclosure terhadap Cost of Capital
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 2) |
| Halaman | : | 229-256 |
| Abstrak | : | his 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 ofcapital. Second, there are no differences among the available industries (i.e., service, manufacturing, and trading industries). |
PERSPKETIF KADERISASI PARTAI POLITIK DAN GOLONGAN KARYA
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-2, FEBRUARI (No. 2) |
| Halaman | : | 194-206 |
| Abstrak | : | - |
Pengaruh Faktor Kesesuaian Tugas-Teknologi dan Pemanfaatan TI terhadap Kinerja Akuntan Publik
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 2) |
| Halaman | : | 214-228 |
| Abstrak | : | This study has a primary objective to empirically test the linkage between information technology and individual performance with the Technology-to-Performance Chain (TPC) as the research model. The model has detailed picture of combination of theories focusing on utilization and task system fit, developed by Goodhue and Thompson (1995). TPC assert that for an information technology to have a positive impact onn individual performance, the technology (1) must be utililized and (2) must be a good fit with the tasks it supports. Research data gathered from 171 auditors ofthe 'big five' CPA firms ofIndonesia. This study examines the level of task-technologyfit, utilization and individual performance that perceived by the respondents based on the data analytical of the structural equation modelling. The results show that a fit between technology and the tasks it supports is associated with higher individual performance. It also indicate that a task system fit is associated with the utilization. The other finding, eventhough, was not empirically supported, is that an utilization has positive impact to the individual performance. |
POLITIK LUAR NEGERI INDONESIA SUATU PENILAIAN KEMBALI SECARA INTROSPEKTIF
| Pengarang | : | donald k. emmerson |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-2, FEBRUARI (No. 2) |
| Halaman | : | 171-193 |
| Abstrak | : | - |
Analisis Pengaruh Transaction Cost terhadap Holding Period Saham Biasa (Studi Kasus pada Bursa Efek Jakarta Tahun 2000)
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 2) |
| Halaman | : | 193-213 |
| Abstrak | : | The ideas of this study arises from the differences result between Atkin's study (1997) and Leny's study (1999). Both ofthem investigate the relationship between transaction cost and holding period common stock for long term period. The different results are posibly caused by the difference condition of the capital market. Leny's study used Jakarta Stock Exchange and Atkin's study used New York Stock Exchange and Nasdaq. The real condition of the Jakarta Stock Exchange is most of the investors prefer to capital gain oriented from buy and sell transaction than devidend for the end of the year. So it's more adaptable if we use short term to investigate the relationship transaction cost and holding period. The statistical method used in this study is two-stage least square regression.The statistical result shows that bid-ask spread related positively and significant of the holding period. The bid-ask spread, market value, and risk of return can be used for predicting the variations of holding period. |
Anteseden dan Konsekuensi Tekanan Peran (Role Stress) pada Auditor Independen
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 2) |
| Halaman | : | 178-192 |
| Abstrak | : | This study examines antecedents to and consequences (outcomes) of role stress (role conflict and role ambiguity) experienced by independent auditors. Boundary spanning activities (BSA), perceived environmental uncertainty (PEU) and formalization are hypothesized to be antecedent to role conflict and role ambiguity, while job satisfaction, performance, job related tension and intent to leave are investigated as consequences of auditors' role stress. The respondents are auditor independent. Data for the study were collected from 80 public accounting firms. The sampling method used is random sampling.In total 341 questionnaires were distributed, 91 were returned,for a response rate of 26,68 percent. Using Structural Equation Modeling of AMOS (Analysis of Moment Structure) Program, the result ofthis study indicates that BSA is a critical variable affecting role stress auditors experience on the job. PEU and formalization are not significant antecedent to independent auditors' role stress. Role conflict and role ambiguity are related to several dysfunctional job outcomes. Role conflict is related to job satisfaction and job related tension, while role ambiguity is related to job performance, job satisfaction and intent to leave. |
POLITIK DALAM NEGERI DAN KAITANNYA DENGAN KEBIJAKAN LUAR NEGERI INDONESIA
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-2, FEBRUARI (No. 2) |
| Halaman | : | 157-170 |
| Abstrak | : | - |
Pengaruh Karakteristik Tugas terhadap Keefektifan Bentuk Pengendalian Akuntansi, Perilaku dan Personal dalam Peningkatan Kinerja Manajer Riset dan Pengembangan
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 2) |
| Halaman | : | 162-177 |
| Abstrak | : | The distinctive feature of R & D task, such as lack of routines, may potentially 86 is influence the effectiveness forms ofcontrol. Perrow's model of technology and structure (1970) is drawn to explore the influence of task characteristics. This study tests the influence of task characteristics (number of exceptions & task analyzability) on the effectiveness of accounting, behavior and personnel forms of control to managerial performance in research and development setting. Respondents participating in the study are managers and sub managers in research and development divisions. The study uses survey method. Ofthe 388 questionares sent, were returned and 57 were used in analysis. The method used in analysis multiple regression. The result shows that accounting control contributes to organization effectiveness, particularly where task characteristics are low number of exceptions and low task analyzability. By contrast, behavior and personnel controls do not appear compatible where task characteristics are low number of exceptions and low task analyzability. In addition, the result suggests that task characteristics prove to have significant influence on suitability of the control. The result fails to confirm prior study which stated that accounting control was not suitable in research and development setting. |
MEMAHAMI TINGKAH-LAKU POLITIK DI SEKTOR NON-FORMAL
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisa |
| Volume / Edisi | : | XIV-2, FEBRUARI (No. 2) |
| Halaman | : | 143-156 |
| Abstrak | : | - |