OPAC - Pencarian Artikel Jurnal & Majalah Library USD
Menampilkan semua artikel (Halaman 112 dari 34169, Total: 341690 data)
Pengaruh Persepsi Manajer atas Informasi Akuntansi Keuangan terhadap Keberhasilan Perusahaan Kecil
klik untuk membaca file PDF
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 2) |
| Halaman | : | 199-211 |
| Abstrak | : | The objective of this research is to findwhether or not the internal factors such as learning process, motivation, and personality might influence againts the manager's perception on the financial accounting information and to know whether the existing perception might influence againts the success of managing small bussines. This research is undertaken in the Small Business Environment Bugangan Semarang. The collection of data is done by providing questionaire to the collected manager's and by interviewing to complete the required data. The collected data will be processed by SPSS and be analyzed by regression analysis. The result of this analysis may show that learning process, motivation, and personality which become the intenalfactors together have a positif influence againts the manager's perception on financial accounting information. Furthermore, the result of this analysis may also show that the manager's perseption on financial accounting information has a positif influence againts the success small bussines. |
Prediksi Kebangkrutan Bank
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 2) |
| Halaman | : | 184-198 |
| Abstrak | : | Bank Indonesia controls Banks' operations in Indonesia and their annual financial statements must be published. But several banks had poor performances, so that had to be liquidated. This study is designed to investigate whether published banks' annual financial statements can be used to predict a possibility to bankruptcy by using CAMEL ratios and other indicators. Estimated samples were 7 banks that were liquidated and 87 banks that weren't liquidated in 1997 with 1996' annual fanatical statements data. Validated sampels were 16 banks that were liquidated and 70 banks weren't liquidated in 1999with 1997' annual financial statements data. This study used ANOVA and logit regression as statistic tools. The results of this study stated that the dominant factor of banks' liquidation in 1997 was loosed loan to banks' owner or group and the dominant factor of banks liquidation in 1999 was the high operation cost. By estimated and validated sampels test about bank bankruptcy prediction, the decision to close banks was stated for banks that had not to liquidate (error type 1). For these results, bank bankruptcy prediction should use not only CAMEL ratios, but also should use other variables as economic, politic or other factorsaa |
arnings Management dalam Penawaran Saham Perdana di Bursa Efek Jakarta
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 2) |
| Halaman | : | 165-183 |
| Abstrak | : | This paper examines whether issuers of initial public offerings (IPO) select accounting methods by making income-increasing discretionary accruals in the ??riods prior to the offering. Issuers are well motivated to increase the reported earnings given two potential reasons. First, the absence of market price information prior to the offering has made it difficult for parties involved in the new issue market, i.e., underwriter, issuers, and potential investors, to price the offering rationally. Second, this condition, coupled with the widely accepted argument that earnings performance has been the target of stock valuation for most investors in the capital market, may provide opportunity and motivation for the issuers the affect the firm's reported earnings.????? ???? Tests were conducted on 39 IPO firms that went public for the periods 1995-1997 at the Jakarta Stock Exchange. The method used to examine earnings management follows the one developed by Friedlan (1994) as has been tested in the US IPOs. Friedlan uses total accruals as proxy for discretionary accruals and modifies the model adjusted to account for the data limitation and specific characteristics of an IPO setting. The results show that accruals management is found in the period of two years prior to the offering. The hypotheses that the median discretionary accruals and median change of total accruals, operating earnings, and cash flow from operations are greater than zero can not be rejected. Interestingly, accruals management does not really exist in the period of one year prior to the offering. In other words, there is a weak evidence for earnings management one year prior to public offer. |
Kinerja Keuangan, Harga Saham dan Pemecahan Saham
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 2) |
| Halaman | : | 151-164 |
| Abstrak | : | Stock splits have long been a puzzling corporate phenomenon. A split is a cosmetics corporate event, yet it is reacted by the market. Two competing theories have emerged in the finance literature as the explanations of stock splits. According to signaling theory, managers declare stock splits to convey favorable private information about the value of the firm. According to trading range theory, stock split is a means to realign per-share prices to preferred price range, so that the price is not overpriced. This paper intents to describe the stock splits phenomenon and to examine whether the signaling theory and the trading range theory are valid to explain stock splits phenomenon. Independent t-test to compare means is used to test whether the performance and share price of the splitting firms differ from nonsplitting firms. Forty-one listed companies in the basic and chemial industry of The Jakarta Stock Exchange (JSX) are selected as the unit of analysis. Paired t-test to compare means is used to test whether the fifty-four firms of The JSX which splitting their shares during July 1996-June 1997 period have net income increasing experiences prior to stock splitting. The results of the study indicate that the splitting firms do not differ from the nonsplitting firms in term of performance as measured by net income nor by earnings per share. This is not consistent with the signaling theory. The splitting firms differ from the nonsplitting in term of share price as measured by price to book value, but not by price to earnings. This is consistent with the trading range theory. The splitting firms have net income increasing experiences during the three years prior to stock splitting. |
Perilaku Auditor dalam Situasi Konflik Audit: Peran Locus of Control, Komitmen Profesi dan Kesadaran Etis
| Pengarang | : | Umi Muawanah,Indriantoro, Nur |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 2) |
| Halaman | : | 133-150 |
| Abstrak | : | In general, the objective of this study was to determine the interaction effects of personality variables and cognitive style on the behavior of auditor in an audit conflict situation. In particular, this study examined the moderating effect of ethical awareness on relationship between locus of control as well as professional commitment and auditors' response in an audit conflict situation i.e. auditors ability to resist or to accede clients'presures. The study used data collected through mail surveyfrom seventy five experienced auditors from a sample ofCPA firms. The questionaire list sent to each rèspondent was designed to provide data on four variables: locuc of control, professional commitment, ethical awareness, and auditors' response in an audit conflict situation. The data were analysed using multiple regression technique. The analysis found that ethical awareness moderated the relationship between personality variables (i.e. locus of control and professional commitment) and auditors' response in an audit conflict situation. These finding supported the previous research results and literature of behavioral accounting arguing that the interaction between personality variable and cognitive style affect the behavior in decision making, included ethical decision making. Result of this study implied that the explicit recognition of both personality variables (i.e. locus of control and professional commitment) and ethical awareness as cognitive style variable provides a better explanation for audit practice in an auditors' ethical decision making. Other implications for audit practice were also considered. In addition, to understand the result and implication, constrain and limitations of this study should be carefully though about and for this reason, the study also proposes the directions for future research in the area. |
Studi terhadap Pengukuran Kinerja Akuntansi Perusahaan Prospektor dan Defender dan Hubungannya dengan Harga Saham : Analisis dengan Pendekatan Life Cycle Theory
| Pengarang | : | Hartono, Jogiyanto,Habbe, Abdul Hamid |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 1) |
| Halaman | : | 111-132 |
| Abstrak | : | The objective of the study is to empirically examine the difference from accounting performance measures that implicated by prospector and defender strategies, and to examine the differences between market reactions to both organizational strategies. Variables that implicated by organizational strategy are income growth, sales growth, and dividend pay out. Life cycle theory IS used to analyze the difference from accounting performance measures. Four variables are used to determine prospector and defender firms: the price-tobook value ratio, the ratio of employees to sales, the ratio of capital expenditure to market value of equity, and the ratio of capital expenditure to total asset. These variables are analyzed by common factor analysis. Based on the common factor analysis, 25 prospector and 25 defender firms are derivedfrom 74 manufacturing public firms at Jakarta Stock Exchange. The empirical results show that income and sales growth of prospector firms are greater than that of defender firms (significant at 0.0 J level). Dividend payout and market reaction, however, are not significantly difference between prospector and defender firms. Multivariate test was employed to understand more the differences between prospector and defender firms in relation to the stock prices. The results show that the magnitude of income and sales growth of prospector firms significantly affects the magnitude of abnormal return (significant at 0.05 and O.J 0 level, respectively). While, at defender firms, only the magnitude of income growth significantly affects the magnitude of abnormal return. Dividend payout does not affect the magnitude of abnormal return for both prospector and defender firms. However, the effects of the magnitude income and sales growth to the magnitude of abnormal return between prospector and defender firms are not significantly difference. |
Pengaruh Moderasi Dinamika Lingkungan pada Sistem Kontrol Akuntansi dan Kinerja Perusahaan
| Pengarang | : | Syafruddin, Muchamad |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 1) |
| Halaman | : | 99-110 |
| Abstrak | : | Contingency theory posits a strong relationship between accounting control system and organizational performance. In the past empirical studies, there were some contextual factors that moderating those relationship. The current study postulates and tests the moderating effect of environmental dynamism on the accounting control systems and performance nexus. The study finds that estimation result supports the hypothesis that there is moderating effect of environmental dynamism on the accounting control system and firm S performance. |
Hubungan Keahlian dengan Partisipasi dan Hubungan Partisipasi dengan Variabel Lain dalam Pengembangan Sistem Informasi
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 1) |
| Halaman | : | 82-98 |
| Abstrak | : | Research in end-user information system participation findings in revealing how information systems strategy can be developed with the user involvement. Some conclusions indicate that end-user participation is significantly fruitful. However, to what extent end-user participation influences the success information system is a question of this study. In this case. it is argued that there are intervening and moderating variables in explaining the relationship between "end user participation" and the "success of information system development ". This study analyzes three variables as intervening variable: task uncertainty. system acceptance, and user satisfaction. The study also analyze expertise, as a variable can be stimulated end-user participation. The conclusion of this study supports the pi rvious research conducted by many scholars in information systems. The survey involved J 09 respondents from various kind of private and public institutions reveals that the "expertise" correlates positively in stimulating end-user "participation" 111 the process of building; and iII/- proving information system More 0\1('1; II is also revealed that If the tnfonnation system developed with the user; the system will he more accepted with in turn the user will be more satisfied in dealing with their I(J:J hy using the information system developed. |
Asimetri Informasi dan Cost of Equity Capital
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 1) |
| Halaman | : | 64-81 |
| Abstrak | : | This research examines the association between an information asymmetry and cost of equity capital. The conventional wisdom, it is generally assumed that a company which has a disclosure at a greater extent will reduce the cost of equity capital. An empirical research indicated more disclosure will reduce information asymmetri. This research tries testing if the declining of information asymmetry resultingfrom the extent of disclosure will bring the effects on declining of the cost of equity capital. Further, the research tries testing the differences of declining level of cost of equity capital as a result of the declining of information asymmetry among relatively small companies and large companies. The number of companies taken as samples in the research cover about 213 companies, listed at Jakarta Stock Exchange before 1996. The hypothetical test was conducted by implementing cross-sectional method, taking a research periode of 1996. This research adopts Bid ask spread as a basis for measurement of information asymmetry and capital asset pricing model (CAPM) used to estimate the quantity of cost of equity capit'fl In order to control the size effects, analytical model in the research also utilizes the variables of market values of equity. As expected, the research showed up the existence of a positive relationship between information asymmetry and cost of equity capital. A controlled-variable, NPSR, also brought effects on the number of cost of equity capital significantly. This fact makes it possible to separate the hypothesis between a large company and a small one. Separately, the results of testing between small scaled - companies and large scaledcompanies indicated real differences at the declining level in term of cost of equity capital. Large companies experience a greater declining cost of equity than small companies, therefore, a large company earned a greater benefit resulting from a greater disclosure, comparedfrom a small company. This results implied that the companies have to improve the quality of their disclosure with the intention that the information asymmetry happening among the market players will declines and so will the cost of equity capital. |
Asosiasi antara Set Kesempatan Investasi dengan Kebijakan Pendanaan dan Dividen Perusahaan, serta Implikasinya pada Perubahan Harga Saham
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Edisi | : | 4 (No. 1) |
| Halaman | : | 44-63 |
| Abstrak | : | The objectives of this study are to empirically examine the correlation between the investment opportunity set (lOS) values as firm growth proxy and realized firm growth, to investigate the association between the investment opportunity set and corporate financing, and dividend policies, and to examine the difference offirms stock price classified by the investment opportunity set value. Five variables are used asfirm growth indicator such as book value of plant, property, and equipment to assets ratio (PPEIBVA); market to book of equity ratio (MVEIBVE); price to earning ratio (PIE); market to book of assets ratio (MVAIBVA); and capital addition to book of assets ratio (CAPIBVA). These variables are analized by common factor analysis. Fourty growth firms and 40 no growthfirmsfrom 97public firms at Jakarta Stock Exchange except banking and financing industry firms can be determined, based on common/actor analysis. Spearman Rank Correlation was employed to examine the correlation between lOS values and realized growth firm.,.- The empirical results show that the correlation between MVAIBVA, MVEIBVE, and CAPIB VA and realized growth firm are significantly positive, as expected. However, there are no the correlation between PPEIBVA and PIE ratio and realized growth firm, as not expected. Growth firms have lower financing, and dividend policies than no growth firms. Nevertheless, classified firms based on lOS values don't affect changes of stock price, proxied by abnormal return. lt means that investors hav not reacted yet to the signals. The multivariate test result shows that stock price is not affected by firm growth classification, return on asset, and dividend payout. |