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Accounting Data and Bank Future Failure: A Model for Indonesia
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| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 1) |
| Halaman | : | 17-34 |
| Abstrak | : | - |
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional pada Kebijakan Hutang Perusahaan : Sebuah Perspektif Theory Agency
| Pengarang | : | Wahidahwati |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 5 (No. 1) |
| Halaman | : | 1-16 |
| Abstrak | : | The purpose of this research is to test the effect of managerial ownership and institutional ownership to corporate policy in the perspective of agency theory. This research is based on the previous research by Moh'd, et al. (1998), which found that ownershipstructure influenced the debt ratio in order to minimize the agency conflict. The research is focused on manufacturing companies listed in Bursa Effek Jakarta for period 1995-1996. The method of data collection is done by using pooling method and give 61 firm year observation. The Statistical method used in this researchis multiple regression. The result of this research shows that managerial and institutional ownership have the negative and significant effect to the debt ratio. The result reflect that managerial and institutional ownership may replace in order to minimize the agency conflict. |
echnology Acceptance Model (TAM) dan Theory Of Planned Behavior (TPB), Aplikasinya dalam Penggunaan Software Audit oleh Auditor
| Pengarang | : | Juniarti |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 3) |
| Halaman | : | 332-354 |
| Abstrak | : | This research intends to reveal factors that influence the audit software usage of the auditor. The models that used to explain audit software usage are technology acceptance model (TAM) and theory of planned behavior (TPB). This research uses auditor as a unit analysis. Statistical tool that used in this research is Structural Equation Modelling (SEM). Data are analyzed by using statistical software LISREL 8.30. This research prove that software characteristic is the greatly factor that determine audit software acceptance followed by organizational characteristic factor. Moreover this research also prove that software audit acceptance act as the factor that influence audit software usage. Eventhough it is not the only factor, there is not enough evidence to refute this hypothesis. |
Pengaruh Informasi Akuntansi dan Ketidakpastian Tugas terhadap Perilaku Manajer: Sebuah Eksperimen Semu
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 3) |
| Halaman | : | 314-331 |
| Abstrak | : | The aim ofthis research is to predict and explain empirically the effect of accounting information and task uncertainty on the manager behavior. The research result is expected to give a clearer explanation to the management accounting literatures, and a contribution to the management accounting practitioner in general. The research employed quasi-experimentation as the methodology and used students of MM-UGM as a proxy of the manager as research participants. The research used 120 participants, who were classified into four major different groups randomly depending on whether or not accounting information was used and the level of task uncertainty. The result shows that the uses of accounting information as a tool to assess the achievement and performance of manager in the low task uncertainty, which cause the manager tend to act positively, is not significantly proved. The insignificant result is also showed in the hypothesis that the managers tend to act negatively when the achievement and performance of manager is assessed by accounting information in the situation where the task is uncertain. The assessment of achievement and performance of the manager without using accounting information and when the uncertainty of the task is low which causes the managers to act positively is proved significantly. It means that task uncertainty influential to the manager behavior. Nevertheless, without using accounting information, manager's achievement and performance assessment under high task uncertainty, which tends to cause managers act positively is not proved. These are consistant with the findings of Otleys (1978) which state that the usage of accounting information (budget constraint style) to assess manager's achievement and performance will not cause manager's disfunctional behavior. |
Pengujian Pecking Order Hyphothesis pada Emiten di Bursa Efek Jakarta 1994 dan 1995
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 3) |
| Halaman | : | 303-313 |
| Abstrak | : | Pecking Order Theory merupakan suatu model struktur pendanaan dalam Manajemen Keuangan dimana struktur pendanaan suatu perusahaan mengikuti suatu hirarki dimulai dari sumber dana termurah, dana internal hingga saham sebagai sumber terakhir. Penelitian ini bertujuan untuk menjelaskan perilaku pendanaan perusahaan yang terdaftar dibursa efek Jakarta. Penelitian dilakukan terhadap 50 perusahaan yang terpilih dari seluruh industri. Pengujian dilakukan dengan regressi linear, dalam konteks data Emiten di BEJ pada periode 1994- 1995. Model hasil regresinya adalah ADit = 69590.5434 + 0.3386 (deficit [1]) (1994) dan ADit = 89713.7177 + 0.4341 (deficit [1]) (1995). Kedua model ini mengindikasikan adanya hubungan positif antara kebutuhan dana perusahaan yang diwakili oleh (deficit [1]) dan sumber dana jangka panjang ADit ditambah adanya beberapa bukti empiris mengarahkan pada suatu kesimpulan bahwa Perilaku pendanaan emiten di BEJ periode 1994-1995 mengikuti suatu pola hirarki yang dikenal dengan nama The Pecking Order Hypothesis. Perilaku pendanaan yang dilakukan oleh perusahaan di Indonesia dapat dijelaskan melalui Model Pecking Order. Hasil penelitian ini adalah konsisten dengan apa yang dihasilkan oleh Shyam-Sunder and Myes (1992) dan Allen and Clissold (1995). |
Pengaruh Variabel Akuntansi dan Data Pasar terhadap Risiko Persepsian (Perceived Risk) Saham pada Perusahaan Publik yang Terdaftar di BEJ
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 3) |
| Halaman | : | 277-302 |
| Abstrak | : | This study intends to identify the effects of dividend pay out ratio, current ratio, asset size, asset growth, leverage, earnings variability, earnings covariability, and market's beta on the perceived risk of the stocks. Data is selected using stratified random sampling. The analysis units for the eight independent variables are 72 companies registered on the Jakarta Stock Exchange from 1993-1996, and the analysis unit of the dependent variable is broker who analyzed the perceived risk. The data collection for the perceived risk (DV) is conducted by using mail survey while for the dividend pay out ratio, current ratio, asset size, asset growth, leverage, earnings variability, earnings covariability, and market’s beta (IV) are from archival. The statistic method used to test the hypotheses is MDA (Multiple Discriminant Analysis). The study results are as follows: first, perceived risk is valid as the substitute for market's beta; second, there are no differences across industries (i.e., service, manufacturing, and trading industries); third, four of the eight independent variables, i.e. dividend pay out ratio, asset growth, leverage, and earnings covariability do not support hypotheses. Therefore it can be concluded that there is no effect of dividend pay out ratio, asset growth, leverage, and earnings covariability on the perceived risk, whereas the hypotheses supporting the theory are current ratio, asset size, earnings variability, market's beta, and hypotheses two. |
The Comparison of EPS Standards and Analysis of the Usefulness of Basic and Diluted EPS
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 3) |
| Halaman | : | 258-276 |
| Abstrak | : | This paper examines whether both basic earnings per share (BEPS) and diluted earnings per share (DEPS) have the potential to provide financial statement users with information that is useful for improving their decision making. It also explores the potential for BEPS and DEPS to function as useful input information in predictive decision models or in ranking-decision models. This research is based on a study undertaken by DeBerg and Murdoch (1994) that examines the usefulness of EPS disclosure. The methodology of this research is modeled out based on theirs to test the same objects in an Australian setting. In addition, this study examines the effects of disclosure of both variations of EPS have on the market capitalization offirms. This study utilises the disclosures oflisted firms inASX over a four-year period. The results indicate that BEPS and DEPS contain essentially the same information and that disclosing both is superfluous. Since BEPS and DEPS, as well as price-earnings (P/E) ratios computed using BEPS and DEPS are very highly correlated, it is quite improbable these data could be utilized as separate independent variables in a predictive decision model. Furthermore, ranking firms by price per basic earnings ratio (P/BE) and price per diluted earnings ratio (P/DE) results only in insignificant reordering. |
Analisis Kerandoman Perilaku Laba (Tahunan) Perusahaan di Bursa Efek Jakarta
| Pengarang | : | Qizam, Ibnu |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 3) |
| Halaman | : | 235-257 |
| Abstrak | : | This study intends to provide initial evidence of the randomness of the time-series behaviors of annual earnings of the companies in JSX. It, specifically, aims at examining the problems about: first, whether or not the time-series behaviors of annual earnings are random (following random walk model), second, whether or not Box-Jenkins models (ARIMA) are relevant to describing the time-series behaviors of annual earnings, and third, whether or not the parameters estimated in the ARIMA models are the same as one would expect for a random walk model The result of this research shows that the time-series behaviors of annual earnings are random (following random walk models) and can be relevantly and significantly modelled by Box-Jenkins models. This is indicated from the significant parameters of ARIMA models: either autoregressive, moving-average, or both of them. The parameters of those models identified, however, are just the same as one would expect for a random walk model. |
Implementasi Undang-Undang Perpajakan Tahun 1994 dan Implikasinya terhadap Perilaku Harga Saham
| Pengarang | : | Alim, Mohammad Nizarul,Hartini PP |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 2) |
| Halaman | : | 223-233 |
| Abstrak | : | Pada bulan Januari 1995, pemerintah Indonesia telah memberlakukan Undang- Undang Perpajakan (UUP) Tahun 1994. Tujuan penelitian adalah untuk menguji pengaruh UUP yang baru terhadap perilaku harga saham. Penelitian sebelumnya menunjukkan bahwa perubahan pajak berpengaruh negatif secara signifikan terhadap volume perdagangan di sekitar hari ex-dividend, tetapi bukti empiris tidak menemukan bahwa UUP yang baru mempengaruhi hubungan antara volume perdagangan dengan dividend yield. Sinergi hasil penelitian ini dengan bukti empiris sebelumnya mengindikasikan bahwa para investor cenderung menjual saham mereka di sekitar hari ex-dividend sebelum implementasi UUP baru dan menahan sahamnya setelah implementasi UUP baru. Para investor nampak tidak.menyukai dividen yang tinggi. Berdasarkan penemuan tersebut, penelitian ini menyarankan bahwa penelitian selanjutnya hendaknya menguji peristiwa tersebut dengan data longitudinal serta mencoba meneliti abnormal return dan informasi asimetri. |
The Convex Relation between Equity Value and Earnings
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 2) |
| Halaman | : | 212-222 |
| Abstrak | : | This paper applies the Burgstahler and Dichev (1997) equity valuation model on stocks listed in the Jakarta Stock Exchange for the period 1993-1996. The prediction of the model is that the value of equity is a convex function of both expected earnings and book value. The piece-wise regression and the quadratic regression are employed to test the prediction. The empirical evidence strongly supports the prediction of convexity: as the ratio of earnings to book value increases, the relation between equity value and earnings becomes stronger while the relation between equity value and book value becomes weaker. In the pooled regression, the quadratic regression provides better explanation on the variation of equity value than the piece-wise regression. Finally, the results are robust with respect to alternative variable/model specifications. The results support Burgstahler and Dichev's findings in the United States and imply that equity value is a function of both expected earnings and book value. |