The Indonesian Journal of Accounting Research
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Pengaruh Framing pada Keputusan Akuntansi Managerial dalam Perspektif Individu-Kelompok; Pengujian Empiris atas Prospect Theory dan Fuzzy-Trace Theory
No full textThe purposes of this study are to explore framing effects in a managerial accounting decision context on individual and group’s perspective, and to test the explanatory power of prospect theory and fuzzy-trace theory, on such effects. A number of 279 students in executive class of Magister Management Gadjah Mada University participated in this experiment. The results show the existence of the framing effect bias at individual and also at group. This result also indicates the ability of fuzzy-trace theory to predict the bias as does prospect theory, but in experiment hereinafter was designed to distinguish among the explanatory abilities of two theories in an accounting context, this result indicate that the fuzzy-trace theory provides additional power to explain the framing effect. At examination of decision difference between group and individual, result shows the existence of group polarization when information presented in gain domain/positive frame, but when information presented in loss-domain/negative-frame, individual and group do not show the existence of group polarization
Pengaruh Kebijakan Pengendalian Organisasi pada Proses dan Outcomes Negotiated Transfer Pricing
No full textThe objective of this study is to examine the effect of incentives and arbitration on the process and outcomes of negotiated transfer pricing. Two experiments were performed, one with high interdependence between the trading divisions, and the second with low interdependence. The result of this study showed that high interdependence using either incentives or arbitration was superior to using both. The other side, low interdependence using non-arbitration was superior to using of organizational control in negotiated transfer pricing
Pengaruh Faktor Kesesuaian Tugas-Teknologi dan Pemanfaatan TI terhadap Kinerja Akuntan Publik
No full textThis 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 firms 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 tasks 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
Studi terhadap Pengukuran Kinerja Akuntansi Perusahaan Prospektor dan Defender, dan Hubungannya dengan Harga Saham : Analisis dengan Pendekatan Life Cycle Theory
No full textThe 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 effects of the magnitude income and sales growth to the magnitude of abnormal return between prospector and defender firms are not significantly difference
Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktik Corporate Gorvernance Terhadap Pengelolaan Laba (Earnings Management)
No full textPenelitian ini bertujuan untuk mengetahui pengaruh dari struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap besaran pengelolaan laba. Struktur kepemilikan dibedakan menjadi kepemilikan institusional dan kepemilikan keluarga, ukuran perusahaan diukur menggunakan kapitalisasi pasar, dan praktek corporate governance diukur menggunakan tiga variabel (kualitas audit, proporsi dewan komisaris independen, dan keberadaan komite audit). Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data empiris dari Bursa Efek Jakarta dengan sampel sebanyak 144 perusahaan untuk periode non krisis (1995-1996, 1999-2002).Berdasarkan hasil pengujian, ditemukan bahwa variabel yang mempunyai pengaruh yang signifikan terhadap besaran pengelolaan laba adalah ukuran perusahaan dan kepemilikan keluarga. Semakin besar ukuran perusahaan semakin kecil pengelolaan labanya dan rata-rata pengelolaan laba pada perusahaan dengan kepemilikan keluarga tinggi dan bukan perusahaan konglomerasi lebih tinggi daripada rata-rata pengelolaan laba pada perusahaan lain. Variabel kepemilikan institusional dan ketiga variabel praktek corporate governance tidak terbukti mempunyai pengaruh yang signifikan terhadap besaran pengelolaan laba yang dilakukan perusahaan
Implications of the Shifts in Geo-Economic Center of Gravity and the ASEAN Charter on the Accounting Profession and Accounting Regulation in Indonesia (2010 National Accounting Symposium Keynote Speech)
No full textThe hypothetical ongoing shift of geo-economic center of gravity from the developed economies concentrated in the West to the emerging economies concentrated in the East, given that it was true, is very interesting and is supposed to bring pervasive and strategic implications to the Indonesian economy, business and accounting world. The ASEAN Charter 2007, ratified by the Indonesian Parliament in 2008, was committed by ASEAN leaders during the hypothetical shift. The Charter commits ASEAN 10 member countries to become one solid economic community, one solid socio-cultural community and one solid security community by 2015. This article refers to a secondary data based economic policy research on the shift and the Charter, and their bearings and implications on the accounting profession, financial accounting regulation and standard setting in Indonesia. In addition, the author also develops a theology of happenings which affirms the aforesaid shift
Validitas Empiris Model Valuasi Ohlson (1995)
No full textThis research tests the empirical validity of Ohlson (1995) valuation model by evaluating whether its valuation results explain market prices. Unlike previous researches that violated the model's assumption, which led to questionable conclusion, this research satisfies its assumptions regarding the calculation of abnormal earnings, which involves the clean surplus relation and risk-free discount rate, and in the attributes of the model's parameters that should be unique for each firm. The reexamination of the validity of the model is important considering the fact that the model has been utilized as a theoretical basis in determining market-based accounting research variables, such as risk and cost of capital. The result of this research indicates that the valuation results of Ohlson (1995) model are positively associated with market prices. The valuation error of the model is less than the valuation error of book value, suggesting that the Ohlson (1995) model is better than book value in explaining price. Nevertheless, the valuation result is still significantly less that market price, the difference of which might be a result of errors in estimating the model's parameters or even a misspecification in the model. The differences between the model's valuation result and price, however, implies a still open opportunity to conduct fundamental accounting researches
Pengaruh Komitmen terhadap Kepuasan Kerja Auditor: Motivasi sebagai Variabel Intervening (Studi Empiris pada Kantor Akuntan Publik di Jawa Timur)
No full textThe objective of this research is to empirically analyses the impact of organizational and professionalism commitment toward job satisfaction, and include motivation as intervening variable. The result of this research is expected to give contribution in developing the theory, especially concerning attitude of accountant. I addition, it is expected to give practical contribution for organization, especially public accountant.Path analysis was used to test the hypotheses using AMOS. The result reveals that (a) there is a significant effect between organizational and professional commitment and job satisfaction, (b) there is a significant effect between the organizational and professional commitment and motivation, (c) there is a significant effect between motivation and job satisfaction, (d) there is a significant indirect effect of the organizational and professional commitment toward job satisfaction, through motivation the intervening variable. The coefficient of direct effect of organizational and professional commitment is greater than that of the indirect effect through motivation, the intervening variable. Therefore, motivation the intervening variable can be ignored
The Effect of Cognitive and Affective Aspects in Decision Making Using Balanced Scorecard
No full textThis study examines the effect of decision makers’ cognitive and affective aspects in decision making, especially when a firm implementing Balanced Scorecard (BSC). Cognitive aspect deals with decision makers’ cognitive capabilities and characteristics in utilizing all kinds of BSC measures, including common and unique measures. Affective aspect deals with negative emotions that often present in interpersonal relationships. There were three hypotheses being tested in a laboratory experiment using 2x2x2x2 mixed-subjects design. One hundred and sixty eight Accountancy and Management graduate students from Gadjah Mada University were randomly assigned in one of eight treatment cells.The results show that common and unique measures do have statistically significant effects on performance evaluation judgment and bonus allocation, and decision makers place greater emphasis on common than unique measures. These findings consistent with prior research that suggest sample with BSC knowledge will be able to utilizing both kinds of BSC measures. Although there were no statistically significant support for affect effect, this study provide important evidences for the BSC adopters to consider the makers’ cognitive (and affective) aspects if they want to pursue effective Balanced Scorecard
Pengaruh Publikasi Publikasi Laporan Arus Kas terhadap Volume Perdagangan Saham Perusahaan di Bursa Efek Jakarta
No full textThe efficient market hypotheses state that security prices instaneously reflect all relevant available information. In other words, the investment decisions made by the investors are a reaction to the information received by them. The financial statements published consist of specific information about the firm, and in the Financial Accounting Standards (Standar Akuntansi Keuangan) No. 2 the Cash-Flow Statements as part of financial statements must be published since January 1, 1995.The objective of this study, is to investigate whether Cash-Flow Statements influence investors decisions. This is expected to be reflected in the change of the average relative trading volume activity (TVA) around the dates of financial statements published two years prior to two years after Cash Flow Statements are publications.Analysis of 37 security samples indicate that: (1) For financial statements of December, 31 1991 and 1992, TVA did not significantly relate to the financial statement published, while for the financial statements of December, 31 1993 and 1994 TVA related significantly to the financial statements published. This results provide empirical evidence that investors react to the financial statements as of Desember , 31 1993 and 1994. (2) There is a significant difference between TVA two years prior with two years after Cash Flows Statements publication. The result indicates that TVA prior Cash Flow Statements publication ( TVA 1991 = O,1355, 1992 = 0,0745) and after Cash Flows Statements publication TVA 1993 = 0,0927, TVA 1994 = 0,0711). In fact these significantly difference caused of TVA three days around the financial statements Desember, 31 1991 publication date relatively higher to 1992, 1993, and 1994. Is probably caused of bullish condition in Indonesian stock market in 1989 up to 1990, where many investors bought the stocks without really considering the information contains in the financial statements. This case were also supported by the result of first hyphotheses in this research, and the findings of Papilaya (1989) and Hendrayati (1992) indicate that the investors did not use financial information in investment decision making.Keywords: Financial Statements, Cash-Flows Statements, Trading Volume Activit