Arsip untuk Journals Accounting

PERSEPSI AKUNTAN TERHADAP OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK) BAGI USAHA KECIL DAN MENENGAH

Posted in Foto with tags , , , on November 7, 2008 by Admin

Wahdini
Suhairi

Abstract
Financial statement in small and mediums enterprises (SMEs) is low. It is probably resulted by overload of Standar Akuntansi Keuangan (SAK) for SMEs. This paper is preliminary research to analyze the perception of Accountant who work for banks and taxes towards the necessity of SMEs and Large Firms to follow the guidance of SAK in preparing financial statement. Research on 62 respondents found that SAK is overload for SMEs. Further research is suggested to vary and enlarge the number of respondents as for publics accountants and accountants who work for banks and taxes.

Keyword: Small and Medium Enterprise, SME, Standar Akuntansi Keuangan, SAK, Overload.

Iklan

VALUE RELEVANCE LAPORAN KEUANGAN DI INDONESIA DAN KAITANNYA DENGAN BEBAN IKLAN DAN PROMOSI

Posted in Jurnal with tags , , , on November 7, 2008 by Admin

ARIE RAHAYU HARIANI
MOHAMMAD NASHIH
UNIVERSITAS AIRLANGGA

ABSTRACT
In this study we investigate the value relevance of financial information in Indonesia and its association to advertising and promotion expenditures. We use 1993-2003 period as samples for the declining question and 2002-2003 period as samples for the advertising and promotion expenditure question and we use R2 of price level regression that is derived from Ohlson model (1995) as the value relevance measure.
Results did not show a decline in financial report value relevance—in contrary, it showed an increase—even after we excluded (i) new firms and (ii) firms that have negative earnings. Analyses on structural break showed that the increase happened in 1999-2003 period. The unconformance to hypotheses also found when we examine the association of financial information value relevance and the advertising and promotion expenditure.

MEKANISME CORPORATE GOVERNANCE, KUALITAS LABA DAN NILAI PERUSAHAAN

Posted in Jurnal with tags , , , on November 7, 2008 by Admin

HAMONANGAN SIALLAGAN1
UNIVERSITAS HKBP NOMMENSEN
MAS’UD MACHFOEDZ2
UNIVERSITAS GADJAH MADA

ABSTRACT
This study’s objectives were to investigate the relationship between corporate governance and earnings quality, earnings quality and value of the firm, corporate governance mechanism and value of the firm, and whether earnings quality is the intervening variable between corporate governance and value of the firm. By using 74 samples and 197 observations, the result indicates that first, corporate governance influence earnings quality. (1)Managerial ownership positively influences earnings quality, (2)Board of commissioner negatively influences earnings quality, (3)Audit committee positively influence earnings quality. Second, earnings quality positively influences value of firm. Third, corporate governance mechanism influences value of the firm. Finally, the result indicates that earnings quality is not the intervening variable between corporate governance mechanism and value of the firm.

Keyword: corporate governance, earnings quality, discretionary accrual, value of the firm

PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA DAN KOEFISIEN RESPON NILAI BUKU EKUITAS: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA

Posted in Foto with tags , , , on November 7, 2008 by Admin

Zahroh Naimah (Fakultas Ekonomi Universitas Airlangga)
Siddharta Utama (Fakultas Ekonomi Universitas Indonesia)

ABSTRACT
The objective of this study is to examine the value relevance of accounting earnings and book value of equity in explaining stock price. The study is aimed to identify the factors that influence earnings response coefficient and equity book value coefficients. The factors are firm size, profitability, and growth. The results show that accounting earnings and book value of equity are positively associated with stock price. This results support the prior studies that accounting earnings and book value of equity have value relevance (Ohlson, 1995; Burgthaler and Dichev, 1997, etc). Accounting earnings and book value of equity are useful to explain stock price changes. The results of this study are consistent with previous studies that earnings response coefficient is greater in large firms (Chaney and Jeter, 1992), the firms that have higher profitability (Burghtahler and Dichev, 1997) and high growth (Zhang, G, 2000).
Keywords: earnings response coefficients, book value response coefficients, firms size, growth, and profitability.

Download

http://www.ziddu.com/download/2604857/K-AKPM12.pdf.html

MANAJEMEN LABA : BUKTI DARI SET KESEMPATAN INVESTASI, UTANG, KOS POLITIS, DAN KONSENTRASI PASAR PADA PASAR YANG SEDANG BERKEMBANG

Posted in Jurnal with tags , , , on November 7, 2008 by Admin

Zaenal Fanani
Universitas Airlangga Surabaya

ABSTRACT
The aim of this study is to prove whether manager manage earning for the purpose of informative or target opportunistic. Research also investigate whether investment opportunity set influences choice of manager to report as opportunistic to hide performance or to report earning more informative concerning to debt, political cost, market share and earning.
Sample of this research were chosen by using purposive sampling of 350 manufacturing business listed in the Jakarta Stock Exchange, start from 1997 up to 2002. Structural Equation Modelling (SEM) by using program of Analysis of Moment Structures (AMOS) is the appropriate statistical technique to examine pattern relation of formed model
The results show that earning management, political cost, market share and earning have a significant effect to share price, whereas investment opportunity set does not have a significant effect to share price. From some variables which influence earning management, only the debt having a significant effect while other variable (i.e., invesment opportunity set, political cost, market share) do not show significant outcome. And for the variable influencing earning only debt and the market share which significant while other variable that is invesment opportunity set and political cost do not show influence which significant.
This study indicates that earning management conducted by manager in in Developing Market (Indonesia) represent informative earning management which means all investor have more own belief in earning reporting, but this research cannot prove that company owning high of investment opportunity set tend to conduct informative earning management.

Download http://www.ziddu.com/download/2604845/K-AKPM11.pdf.html

REAKSI PASAR PUBLIKASI CORPORATE GOVERNANCE PERCEPTION INDEX PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA

Posted in Jurnal with tags , , , on November 6, 2008 by Admin

Luciana Spica Almilia, S.E., M. Si.
Alumnus Program Pasca Sarjana Program Studi Ilmu Akuntani UGM Yogyakarta
Dosen Tetap Jurusan Akuntansi STIE PERBANAS Surabaya
e-mail: almilia_spica@yahoo.com

Lailul L. Sifa, S.E.

Alumnus Program Strata 1 Jurusan Akuntansi STIE PERBANAS Surabaya

Abstract:
The objective of this research is to empirically examine about the market reaction of corporate governance perception index announcement. The analysis include two aspects: abnormal return and trading volume activity of corporate governance perception index announcement by big ten firms and not big ten firms.
The sample of this research is 24 big ten firms and 79 non big ten firms during the period of 2001 – 2003. The result of this research show that corporate governance perception index has information content and statistically significant responded by the market around the date of corporate governance perception index announcement. The difference between abnormal return and trading volume activity of big ten firms and not big ten firms around corporate governance perception index announcement is not significant.
Keywords: corporate governance perception index, abnormal return, trading volume activity, market reaction.

Download

PENGARUH ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN PUBLIK YANG TERDAFTAR DI BURSA EFEK JAKARTA

Posted in Jurnal with tags , , , on November 6, 2008 by Admin

Dra. Rahmawati, Msi, Ak*
Drs. Yacob Suparno, Msi, Ak*
Nurul Qomariyah, SE***

ABSTRACT
The purpose of this research is to find out whether available significant positive effect between information asymmetry and earnings management. The hypothesis (Ha) in this research is available significant positive effect between information asymmetry and earnings management.
This research is designed as a empiris study. The population of this research are public Indonesian banking firms in 2000 until 2004. The purposive sampling is used to collect 120 samples. Assumption classic tests are done, there are normality test with Jarque-Bera (JB) Test of Normality, heteroskedasticity test with White Heteroskedasticity test, multicolinearity test with VIF test and autocorrelation test with Durbin-Watson test. The hypothesis is tested by t – test and F – test.
The result of hypothesis testing show that regression coefficient are significant (p value < 0.05), so Ha are accepted or available significant positive effect between information asymmetry and earnings management.
R2 value is 0.358355 that mean 35.84% dependent variable earnings management can be explained by independent variable information asymmetry, and control variable CFVAR, GROWTH, SIZE, MKTBV and then 64.16% explained by another factor out side in the regression model but in the regression between dependent variable earnings management with control variable resulted R2 value 0.417227 and then in the regression between dependent variable earnings management with independent variable information asymmetry resulted R2 value 0.183306 so control variable more explaine dependent variable earnings management. Independent variable information asymmetry has significant positive effect and can explaine dependent variable earnings management 18%.

Keywords : information asymmetry, earnings management, discretionary accruals

Download