The Indonesian Journal of Accounting Research
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Implementation of Good Corporate Governance and Financial Performance: Lessons from Telecommunication and Technology Sector in South East Asia
No full textImplementation of Good Corporate Governance (GCG) has been interesting topics in Indonesia as well as in many other countries. The current study aims to investigate GCG implementation especially in communication and technology companies in ASEAN countries. GCG implementation is measured using some surrogates such as corporate action, GCG elements in organization structure, public ownership, audited financial report, and return of total assets. Samples used in this study are technology and telecommunication companies from six ASEAN countries. Data obtained from OSIRIS database from year 2005 to 2007 is examined using regression analysis. The study finds factors influencing net profit vary across the countries. In Indonesia, public ownership and corporate action affect net profit. In Malaysia, the influencing factors are corporate action, public ownership independence, quality of audited financial report, and return of total assets. Meanwhile, in Singapore the significant factors are corporate action, public ownership independence, and return of total assets. Further, Thailand's results show that all variables are significant. However, Philippine's results suggest that not all variables are significant. Lastly, in Vietnam, corporate actions, the number of GCG members and return of total assets influence the net profit
Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah pada Kabupaten/Kota di Pulau Sumatera
No full textThe main objective of this research is to provide empirical proof of occurrence of flypaper effect in DAU and PAD on local expenditure in regencies/municipality in Sumatera. The other objective is to examine existence of different flypaper effect between low-PAD region and high-PAD region. Then, it examined whether or not flypaper still occurred in local expenditures in education, health and infrastructure field. Data was from local budget and revenue report. Result of analysis indicates that DAU and PAD separately influenced local expenditure. However, when tested at once, PAD indicated no significant result. It indicates that there have occurred flypaper effects. Flypaper effect is defined as local response (expenditure) that is greater than transfer (Oates, 1999). Result of test to examine whether or not flypaper effects that tend to increase amount of local expenditure is significant. That is, the condition tend to make local government just wait what DAU allocation they receive before determining their expenditure (Sukriy & Halim, 2004), so the next period expenditure tend to be greater. Flypaper effect is indifferent in regions whose PAD is low compared with region whose PAD is high. It means that the condition (flypaper effect) in low PAD regions is as strong as in high PAD regions. When testing local expenditure related to public, only expenditure in education field did not undergo flypaper effect, while in health and infrastructure expenditure the condition still occurred. The results still require confirmation through future researches
Saling-Peran (interplay) antara Akuntansi dan Budaya Perusahaan : Penelitian Empiris dengan Metode Interpretif-Etnografis
No full textMakalah ini melaporkan penelitian yang ditujukan untuk mengetahui dan menjelaskan bagaimana saling interaksi antara akuntansi dan budaya organisasi dimana akuntansi itu dipraktekkan. Penelitian dilakukan tidak dengan metode hypothetico-deductive yang berakar pada metodologi positifistik, akan tetapi dengan menggunakan metode interpretif-etnografis yang didasari oleh metodologi interpretif. Karenanya penelitian ini merupakan studi kasus yang mendalam pada sebuah perusahaan nasional yang terdaftar pada bursa efek Jakarta.Melalui penelitian ini telah dilakukan analisis budaya atas sejarah lahirnya perusahaan. Juga diteliti sejarah munculnya praktek akuntansi di perusahaan tersebut. Dari analisis etnografis yang dilakukan, tampak bahwa akuntansi di perusahaan didominasi oleh praktek akuntansi keuangan. Akan tetapi, akuntansi tersebut tidak memiliki akar budaya di masyarakat perusahaan tersebut. Tumbuhnysa perusahaan dan terbentuknya nilai organisasi tidaklah melibatkan akuntansi. Realitas akuntansi menjadi terpisah dari realitas dimana kehadiran akuntansi keuangan, bahkan juga kehadiran orang-orang yang bekerja di unit akuntansi, di perusahaan tidak memiliki arti apa-apa. Akuntansi keuangan berfungsi hanya untuk menghasilkan laporan keuangan formal untuk memenuhi ketentuan peraturan formal bagi perusahaan yang go public.Dalam suasana demikian, tidaklah heran kalau praktek akuntansi menajemen tidak ada. Manajemen tidaklah menggunakan bahasa bisnis, yang oleh akuntan diyakini itu adalah akuntansi, tapi bahasa teknik statistik. Manajer di perusahaan tidak mengelola dengan akuntansi, management by accounting, tapi dengan kalkulasi, management by counting.Penelitian ini menegaskan bahwa praktek akuntansi adalah praktek budaya, artinya bagaimana dia dipraktekkan, dan apa maknanya bagi kehidupan perusahaan, dibentuk oleh budaya organisasi yang melingkupinya. Juga ditunjukkan hal yang sebaliknya, yaitu akuntansi juga menentukan bentuk budaya organisasi
Profitabilitas and Corporate Governance Disclosure: an Indonesian Study
No full textThis research aims to test empirically the relationship between profitability and the level of corporate governance voluntary disclosure. There are two streams of research regarding the direction of relationship between those two variables, making it interesting to be tested statistically in the context of corporate governance disclosure. The GCG disclosure level is measured using 161 items recommended by GCG Codes which are developed by KNKCG (2001). Data are taken from annual reports 2002. The result shows that, after controlling the model by several variables usually used in the disclosure research, profitability are negatively correlated with GCG disclosure. In other words, companies tend to give more comprehensive GCG disclosure when facing a slowdown in profitability measurements. Therefore, market has to take cautious in considering the GCG disclosure given by public companies since it could be used by management to cover bad performance
Perilaku Auditor dalam Situasi Konflik Audit: Peran Locus of Control, Komitmen Profesi dan Kesadaran Etis
No full textIn 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 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: 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
The Presence of Earnings Manipulation Incentives as a Prerequisite for the Benefits of Higher-Quality Audit to be Realized: The Case of Indonesia
No full textThis paper examines the interaction between the incentives that drives earnings manipulation and the audit practice that deters it. Accountants tend to overlook earnings manipulation incentives while overemphasizing audit quality. This notion is verified from public auditors' predisposition to prescribe restrictive standards to enhance audit quality every time a financial scandal occurs. Evidence supports our hypotheses that the benefits of higher-quality audit could be realized only if the earnings manipulation exists at the first place. Incentives for conducting earnings management are demonstrated to be a strong predictor in determining the occurrences or attempts to engage in earnings manipulation. Earnings management incentives can also be determined before the audit is conducted
Pengaruh Partisipasi Pemakai Terhadap Kepuasan dalam Pengembangan Sistem Informasi dengan Lima Variabel Moderating
No full textPenelitian ini bertujuan untuk menguji apakah partisipasi pemakai berpengaruh pada kepuasan pemakai dan apakah dukungan manajemen puncak, komunikasi pemakai-pengembang, kompleksitas tugas, kompleksitas sistem, pengaruh pemakai, memoderasi pengaruh partisipasi pemakai terhadap kepuasan pemakai dalam pengembangan sistem informasi. Masih banyak temuan penelitian sebelumnya yang kontradiksi. Peneliti mencoba menguji ulang dengan melakukan pengujian pada lima faktor kontinjensi, sebagaimana yang telah disebutkan.Pengujian hipotesis dilakukan pada 100 responden yang tersebar pada perusahaan besar manufaktur, dagang dan jasa yang ada di wilayah NTT, dengan berfokus pada lima kabupaten yaitu Belu, TTU, TTS, Kupang, dan Ende. Metode yang digunakan dalam pengujian hipotesis ini adalah regresi linier (Linier Regression) untuk menguji pengaruh partisipasi pemakai terhadap kepuasan pemakai dalam pengembangan sistem informasi. Sedangkan untuk menguji lima faktor kontinjensi yaitu dukungan manajemen puncak, komunikasi pemakai-pengembang, kompleksitas tugas, kompleksitas sistem, pengaruh pemakai, sebagai pemoderasi pengaruh partisipasi pemakai terhadap kepuasan pemakai digunakan metode MRA (Moderated Regression Analysis).Hasil penelitian menunjukkan bahwa pertama, partisipasi pemakai dalam pengembangan sistem informasi berpengaruh positif terhadap kepuasan pemakai. Kedua, pengaruh partisipasi pemakai terhadap kepuasan pemakai dimoderasi variabel dukungan manajemen puncak, komunikasi pemakai-pengembang, komplesitas tugas, kompleksitas sistem dan pengaruh pemakai. Ketiga, variabel dukungan manajemen puncak, dan komplesitas tugas sebagai pure moderator, variabel komunikasi pemakai-pengembang, kompleksitas sistem, pengaruh pemakai sebagai quasi moderator
The Impact of Information Presentation Formats and Types on Decision Performance: An Experimental Study of Cost-Based Decision Making
No full textThis study examines the impact of cost information presentation formats and types on decision performance using an experimental method. Using a customer profitability report generated from activity-based costing presented in tabular or graphical format and digital or manual type, subjects in this experiment have the task to determine price, which can influence company profitability. The design used in the experiment is 2X2X2 between subjects, with 60 managers in a food manufacturing industry as participants. The results show that information presented digitally or manually in the format of tabular or graphical has significant impact for decision makers and lead to different profit performance. Further analysis also shows that decision maker's nature of work has an impact on decision making process instead of knowledge
Pengaruh Jabatan, Budaya Organisasional dan Konflik Peran terhadap Hubungan Kepuasan Kerja dengan Komitmen Organisasi: Studi Empiris di Kantor Akuntan Publik
No full textJob satisfaction and organizational commitment are two things considered when discussing replacement of accounting firm employees. This research examines causal relationship between job satisfaction and organizational commitment through non-recursive model. Those are organizational post, organization culture and role conflict as exogenous variables. The data of this research collected through mail survey to overall accounting firm in several cities in Indonesia, those are: Ujung Pandang, Denpasar, Surabaya, Malang, and Semarang. The Structural Equation Modeling is used for developing theoretical model and analyzing data.The results of this research show causal relationship between job satisfaction and organization commitment. Job satisfaction is negatively related with organization commitment, and organization commitment significantly and positively influenced to job satisfaction. Exogenous variable for organization post positively influences to organization commitment and positively influences job satisfaction. Organization culture in accounting firm positively influences organization commitment. Role conflict significantly and negatively influences to job satisfaction and positively and not significantly influences to organization commitment.This research found that organization commitment in accounting firm come first than job satisfaction, and organization culture in accounting firm created by accounting firm management strongly influenced organization commitment and later result in the raise of job satisfaction of accounting firm employees. Role conflict which occurred in accounting firm will negatively impact to job satisfaction and organization commitment. While, the higher organization post the more influences job satisfaction level and organization commitment of accounting firm employees
An Examination of the Impact of the Fit between Strategic Uncertainty and Management Accounting Systems on Financial Performance
No full textThis objective of this paper is to investigate the extent to which variation in management accounting systems (MAS) attributable to strategic uncertainty was associated with performance. Management accounting system was defined to include most of its important components namely budgeting systems, scope of reporting, frequency of reporting, cost control systems and performance evaluation systems. It is hypothesized that a higher degree of fit between MAS and strategic uncertainty leads to higher performance, and a low degree of fit leads to low performance. Unlike most studies in this area, the study was conducted on a firm level, and the performance was measured financially, using return on investment.One hundred and forty nine controllers and chief financial officers from various companies in the United States participated in the study. The study reported that the effect of the fit between the total components (budgeting, cost control, performance evaluation and scope of reporting) and strategic uncertainty ROI was significant. It is consistent with the hypothesis. This finding is important given the lack of evidence about the economic performance impact of management accounting system and about the extent to which individual and total components of management accounting system interact with uncertainty to affect economic performance