The Indonesian Journal of Accounting Research
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Pengaruh Ketidakpastian Lingkungan dan Desentralisasi terhadap Karakteristik Sistem Akuntansi Manajemen
No full textThis study intends to identify the interactive effect of environmental uncertainty and decentralization on management accounting systems design. Management accounting systems design was defined in term of perceived availability of characteristics of information, namely, broad scope, timeliness, aggregation, and level of integration (Chenhall dan Morris, 1986). Data is selected using random sampling. The analysis units for responses of 66 ma-nagers ¾ production and marketing¾. The data collection is performed using mail survey. The statistic method used to test the hypotheses is multiple regression ¾ multiplicative model and nonmonotonic effect¾ and MANOVA. In addition, an analytical method of utilizing partial derivative to test the contingency relationship as advocated by Waterhouse dan Tiessen (1978); Schoonhoven (1978); Govindarajan (1986); Chia (1995); Fisher (1996); and Nazaruddin (1998) was also used.The study results are as follows: first, The results provide support for the hypothesis that environmental uncertainty and decentralization have an interactive effect on information characteristics of management accounting systems. More specifically, the results showed that decentralization significantly moderates the relationship between environmental uncertainty and information characteristic management accounting systems. The greater the degree of decentralization, the stronger the effect of high environmental uncertainty on degrees of sophisticated information characteristics; second, the normal data test and non response bias using t-test shows an insignificant result. This means that there are non response bias and the normal data; third, this is demonstrated by the multicolinearity number r< 0,8 or VIF mean 1 that shows that the multicolinearity is not dangerous, the Durbin Watson approaches 2 and BG (The Breussh-Godfrey) r=0 which means that between one variable and the other there is no dependency relationship (independent), and and homoscedacity occur
Relevansi Nilai Informasi Akuntansi dengan Pendekatan Terintegrasi: Hubungan Nonlinier
No full textThe purposes of this research are to know: (1) is there any nonlinearity relationship between earnings and stock return, (2) is there any nonlinearity relationship between cash flow and stock return that is moderated with earnings/price ratio, (3) is there any nonlinearity relationship between accrual and stock return. The result of this research can used as judgment for the practise in decision making with information earnings, cash flow and accrual and what is primary to be expected. This research uses 41 manufacturing firms that listed in Jakarta Stock Exchanges, which are selected by using purposive random sampling. Those selected firms announced their financial statement during 1998 until 2002. Assumption classics test is done, there are normality test with Jarque-Bera (JB) Test of Normality, linierity test with scatterplot, heteroscedasticity test with White Heteroskedasticity test, autocorrelation test with Durbin-Watson test. The hypothesis is tested by NLS (Non Linier Least Square) model regression. Value relevance earnings (unexpected) begin lost their value relevance but to earnings level, there are significant examination year. Value relevance component cash flow are consistent with Hodgson and Clarke (1998) research that give the greater explanatory power. Accrual is significant at two days before publication financial statement
Tindakan Supervisi dan Kepuasan Kerja Akuntan Pemula di Kantor Akuntan Publik
No full textThe Accounting Education Change Commission released its Issues Statement No.4 addressing concerns with the early employment experiences of professional accountants. Among other suggestions, the Commission recommended a number of actions supervisors of entry-level staff can employ to improve job satisfaction. This study reports the results of a survey of 97 entry-level accountants from 57 local, national and Big 5 accounting firms relative to their perceptions of the existence of the supervisory actions. This study finds that the three major elements of supervisory action recommended by the AECC, leadership and mentoring, working conditions, and assignments, are all correlated with reported job satisfaction. However, there are significant differences between small firms and Big 5 firms relative to both working conditions actions and job satisfaction, with accountants at smaller firms reporting higher levels of each
The Determinants of Board Compensations: Evidence from Indonesia
No full textThis paper examines the determinants of board compensation in a developing economy that adopts a twotier board structure system. Corporate governance structure, firm-specific characteristics, and firm performance are hypothesized as significant determinants. The sample consists of 442 firm-year observations, comprising 255 listed firms on the Indonesian Stock Exchange (IDX) in the financial years 2006 and 2007. I provide empirical evidence that profitability, firm size, and the number of board members are positively associated with the compensation level. Family-controlled firms are found to spend a higher proportion of their financial resources on compensating their board members, leading to a higher probability of agency problems in such firms. Further, this study investigates pay-performance sensitivity and reveals that changes in firm value are positively associated with changes in board compensation
Corporate Growth and CEO Compensation: Case from Indonesia
No full textThis study aims to obtain empirical evidence on whether corporate growth affects the amount of compensation received by CEOs in Indonesia. The contribution of this study is to provide emporical evidence on how CEOs perceive their level of compensation when they succeeded in increasing the value of the firm. The samples are 395 firm-year from 2005-2008. Test results show that growth has a positive relationship with the amount of compensation received by the CEO in Indonesia. Net income and total assets are significantly related to the amount of compensation received by CEOs, while stock price is not