| Nama Pengarang | : | Faisal, Indra Wijaya Kusuma |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 162-177 |
| Abstraksi Narasi | : | The distinctive feature of R & D task, such as lack of routines, may potentially influence the effectiveness forms of control. 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. Of the 388 questionares sent, 86 were returned and 57 were used in analysis. The method used in analysis is 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 characterisrics 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. |
| Nama Pengarang | : | Aida Ainul Mardiyah |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 229-256 |
| Abstraksi Narasi | : | 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 and 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). |
| Nama Pengarang | : | Teddy Jurnali, Bambang Supomo |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 214-228 |
| Abstraksi Narasi | : | 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 on 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 of the `big five` CPA firm of Indonesia. This study examines the level of task-technology fit, 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 task 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. |
| Nama Pengarang | : | Pujiono |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 148-161 |
| Abstraksi Narasi | : | The ex-dividend day is right lost day of dividend that will pay from company to stocks holder. This research is designed to examine capital markets reaction at the ex-dividend day in Indonesia and Singapore Capital Market. Research variables are a closing stocks price at the ex-dividend day as dependent variable, and dividend, trading volume, and financial leverage as independent variables. The collecting data uses purposive sampling. One thousand and fifty two data are collected from three hundred and thirty nine companies listed in Jakarta Stock Exchange, and three hundred and ninety data are collected from three hundred and forty three companies listed in Singapore Stock Exchange during in 1992-1996. Several statistical tests of this research use classical assumption test, feasibility model test, and hypothesis test. The result of research showed that all variables are statistically significant. However, for the sampli is in Indonesia only succeed to support second hypothesis, and for the sampli is in Singapore succeed to support first and third hypothesis. The conclusion of research that market reaction of the ex-dividend day has had different impact between developed capital market and emerging capital market. |
| Nama Pengarang | : | Dyah Sih Rahayu |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 178-192 |
| Abstraksi Narasi | : | This study examines antecedent to and consequences (outcomes) of rule stress (role conflict and 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 of this 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. |
| Nama Pengarang | : | Subali, Diana Zuhroh |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 193-213 |
| Abstraksi Narasi | : | The ideas of this study arises from the differences result between Atkin`s study (1997) and Leny`s study (1999). Both of them 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. |
| Nama Pengarang | : | tettet Fitrijanti, Jogiyanto Hartono M |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 35-63 |
| Abstraksi Narasi | : | The primary objective of this research is examining correlation of three kinds of IOS proxies with realized growth after period of measuring the IOS level (t+l until t+5). The three kinds of IOS proxies are single empirical rasio (market to book value of asset or MVABVA, market to book value of equity or MVEBVE, price to earning per-price or PER, capital expenditure to book value of asset or CAPBVA and capital expenditure to market value of asset or CAPMVA), instrumental variable (VIIOS) and factor score (Skor). The results of one tailed Spearman Rank Correlation analysis show that all of IOS proxies positively correlated with realized growth of sales t+l, book value of equity t+1 and book value of asset t+1. The common index of IOS, VIIOS and Skor, in the average have higher correlation coeffisients than single ratio IOS level of a company has to be evaluated every one year, because realized growth t+2 and so on have not been able to be predicted yet exactly using all of alternates IOS proxies. All of alternates IOS proxies from the primary hypothesis are used to examine the explanatory power of IOS in financing and dividend policy model. The results show that the growth firms have lower financing (measured by In market debt to equity) and dividend (measured by In dividend yields) policy than non growth firms. Contracting cost hypothesis explain the empirical relationship between IOS level, financing and dividend policy. The size of growth companies measured by lg asset higher than non growth companies. Contracting cost and secured debt hypothesis explain that, large companies have higher debt financing policy ( measured by ln market debt to equity) than little companies. My opinion is there is conversely explanation between contracting cost hypothesis about association between IOS and debt financing policy, contracting cost and secured debt hypothesis about association between size of companies and debt financing policy and the consistent phenomenon that the growth companies are the large companies. But the result about dividend policy is consistent with contracting cost and pecking order hypothesis that the growth (large) companies have lower dividend policy (measured by In dividend yields) than non growth (little) companies. |
| Nama Pengarang | : | Nasirwan |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 64-84 |
| Abstraksi Narasi | : | The objectives of this study are threefold. First, this study empirically examines whether the underwriter reputation, auditor reputation, percentage in offering, company age, company size, offering value, and standard deviation of returns are associated with initial returns, 15 day returns after IPO, and company performance one year after IPO. Second, this study evaluates whether the ranking of underwriters` and auditors` reputation by measure of Johnson-Miller (JM) is different from those by the measure of Carter-Manaster (CM) in the context of initial returns, 15 day returns after IPO, and company performance one year after IPO. Finally, this study evaluates the consistency between the findings of this study and those of previous studies. The empirical results show that underwriters` reputation ranked by JM is positively associated with initial returns at the day of offering. This is partly consistent with hypothesis 1. However, when returns were measured for 15 days after the IPO, both JM and CM measures result in statistically significant positive association between reputation and returns. The percentage of stock offering and the value of offering also provide statistically significant negative association with returns. For returns measured one year after IPO, underwriters` reputation ranked by CM is positively associated one year performance. When all variables are included in the model, only reputation ranked under CM is statistically significant. The value of stock offering is also statistically significant with a negative sign, for campany performance one year after IPO. From various proxies in ranking the reputation of emission guarantor in the three hypotheses above, CM measure shows the best result to control the reputation of underwriter, especially in the context of 15 day return after IPO and performance one year after IPO. |
| Nama Pengarang | : | Priyono Puji Prasetyo |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 119-136 |
| Abstraksi Narasi | : | This study is to identify the interactive effect of perceived environmental uncertainty and locus of control on management accounting system design. Management accounting system design is defined in term of perceived availability of characteristics of information. In this study it is hypothesized that as perceived environmental uncertainty (PEU) increases, internal on the locus of control (LOC) scale will perceived information that has wider scope and more aggregated and is timely to be more usefull than do external on the locus of control scale. Data is selected using random sampling method. The units of analysis for responses of 45 managers-production, finance and marketing. Collection of data is performed using mail survey method. Multiple regression method is used to test the hypotheses. The results of this study indicate that there are empirical support to broadscope and timely information. However, there are not significant effect on aggregated information. |
| Nama Pengarang | : | Kirmizi Ritonga, Yuserrie Zainuddin |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 102-118 |
| Abstraksi Narasi | : | This study examines the interactive effects of perceived environmental uncertainty and delegation and formalization on management accounting system (MAS). MAS design is defined in terms of the extent to which managers use broad scope, timeliness, and aggregation in the condition of environmental uncertainty which is moderated by delegating and formalization. The responses of 159 chief executive managers and senior managers, drawn from manufacturing companies of Indonesia, to a questionnaire survey were analysed by using a multiple regression technique. The result showed that the relationship between environmental uncertainty and information MAS aggregation were moderated by variables delegation and formalization. |
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