| Nama Pengarang | : | Wilopo |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 184-198 |
| Abstraksi Narasi | : | 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 bank`s 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 financial statements data. Validated sampels were 16 banks that were liquidated and 70 banks weren`t liquidated in 1999 with 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 samples 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 factors. |
| Nama Pengarang | : | UMI MUAWANA, NUR INDRIANTORO |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 133-150 |
| Abstraksi Narasi | : | 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. auditor` ability to resist or to accede clients` presures. The study used data collected through mail survey from seventy five experienced auditors from a sample of CPA firms. The questionaire list sent to each respondent was designed to provide data on four variables: locus 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 conflic 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. |
| Nama Pengarang | : | Kiryanto, Dedi Rusdi, Sutapa |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 199-211 |
| Abstraksi Narasi | : | The objective of this research is to find whether 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 exsisting 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 internal factors 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 persception on financial accounting information has a positif influence againts the success small bussines. |
| Nama Pengarang | : | Marwata |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 151-164 |
| Abstraksi Narasi | : | 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. |
| Nama Pengarang | : | Muhammad Nizarul Alim, Hartini PP |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 223-233 |
| Abstraksi Narasi | : | 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. |
| Nama Pengarang | : | Tatang Ary Gumanti |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 165-183 |
| Abstraksi Narasi | : | This paper examines whether issuers of initial public offerings (IPO) select accounting methods by making income-increasing discretionary accruals in the periods 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 shows 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. |
| Nama Pengarang | : | BD. HAMID HABBE, JOGIYANTO HARTONO |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 111-132 |
| Abstraksi Narasi | : | 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-to-book 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 derived from 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 0.01 level). Dividend pay out 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 0.10 level, respectively). While, at defender firms, only the magnitude of income growth significantly affects the magnitude of abnormal return. Dividend pay out does not affect the magnitude of abnormal return for both prospector and defender firms. However, the affects of the magnitude income and sales growth to the magnitude of abnormal return between prospector and defender firms are not significantly difference. |
| Nama Pengarang | : | Retno Kurnianingsih, Nur Indriantoro |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 28-43 |
| Abstraksi Narasi | : | Studies examining the manufacturing practices using Total Quality Management (TQM) and the management accounting system designs that interactively affected performance became an interesting area of research for many years. TQM was a tecnique that was frequently used by manufacturing companies in order to improve the company`s effectiveness through performance. The management accounting system designs used in this study were performance measurement system and the reward system as the moderating variables. Data of the study was collected via mail survey to managers. This study used 47 respondens of managers from various functional departments of manufacturing companies listed in the capital market directory 1999. Data was analyzed using multiple regression model. Further analysis showed that there were positive effects of the TQM tecniques as well as the performance measurement system and reward system on the managerial performance. The results of this study supported previous studies` finding that high performance can be achieved if the TQM manufacturing practices were employed along with the moderating variables, i.e. the performance measurement system and reward system. |
| Nama Pengarang | : | MUCHAMAD SYAFRUDDIN |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 99-110 |
| Abstraksi Narasi | : | 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 test 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. |
| Nama Pengarang | : | LINDRIANASARI |
| Nama Majalah/Jurnal | : | Jurnal Riset Akuntansi Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 82-98 |
| Abstraksi Narasi | : | 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 ``succes 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 previous research conducted by many scholars in information systems. The survey involved 109 respondents from various kind of private and public institutions reveals that the ``expertise`` correlates positively in stimulating end-user ``participation`` in the process of building and improving information system. More over, it is also revealed that if the information system developed with the user, the system will be more accepted with in turn the user will be more satisfied in dealing with their job by using the information system developed. |
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