Initial Effects of Mandatory XBRL Adoption Across the Indonesia Stock Exchange`s Financial Information Environment

This research aims to investigate the initial effects of mandatory eXtensible Business Reporting Language (XBRL) across the Indonesia Stock Exchange`s financial information environment. Financial information environment is measured by event return volatility, absolute cumulative abnormal return, change in standard deviation of returns, abnormal bid-ask spread, and abnormal trading volume. Comparing the effects of pre- and post- XBRL period, we provide evidence that there is no significant implication in the first year of XBRL adoption. It is showed that event return volatility, changes in the standard deviation of returns, and abnormal bid-ask spread was not reduced in the post- XBRL period. On the other hand, it was able to intensify the stock trading volume which noted by the increased abnormal trading volume after mandatory XBRL policy was enacted.JEL Classification: G31; G32; G34DOI: https://doi.org/10.26905/jkdp.v22i2.209

Intellectual Capital Dan Keunggulan Kompetitif (Studi Empiris Perusahaan Manufaktur Versi Jakarta Stock Industrial Classification-JASICA)

This research investigates the differences on value added and intellectual capital (IC) efficiency of the companies with sustained and un-sustained competitive advantage. This research uses manufacturing companies listed on Indonesia Stock Exchange during 2009-2011 according to JASICA version. This research indicates that the value creation (proxied by value added intellectual coefficient-VAICTM) and IC efficiency (proxied by intellectual capital efficiency-ICE) of companies with sustained competitive advantage significantly different from companies with unsustained competitive advantage. This finding supports the Resource-based Theory which asserts that company with sustained competitive advantage has an ability to create value for its stakeholder and manages its VRIN (Valuable, Rare, Inimitable, and Non-substitutable) strategic assets efficiently

Tren Penghindaran Pajak Perusahaan Manufaktur Di Indonesia Yang Terdaftar Di Bei Tahun 2001-2014

This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that occurs and what factors are influencing the increase or decrease in tax avoidance company so that tax authorities may evaluate policies issued in order to increase the level of taxpayer compliance. This research is a descriptive study using secondary data manufacturing company's financial statements from 2001 to 2014. The size of tax avoidance using ETR and CETR. The result is that the trend of corporate tax avoidance manufacturing high seen from the ETR and CETR smal

Kualitas Data Dalam Riset Akuntansi Manajemen Dan Keperilakuan: Bukti Empiris Dari Metode Survei Di Indonesia

Survey method is one of the research methods employed in management accounting and behavior research. However, this method has been heavily criticized especially regarding the quality to the data. This study examines the quality of survey research in management accounting and behavior. We use a framework that has been used by Van der Stede et al. (2005) to examine the quality of all mail surveys in management accounting and behavior published in proceeding of Simposium Nasional Akuntansi (SNA) over a period of year 1999-2012. Our analysis shows that most of those articles have employed suggested fundamental principles of conducting survey research, although there are still more attentions should be taken place to increase the quality of data survey

Studi Dendrolgis Jenis-jenis Pohon Di Areal Kampus Politeknik Pertanian Negeri Kupang

Study Dendrology of Trees Spesies in Kupang State Agricultural Polytechnic. The research was conducted on field of Politani Kupang, in order to identify trees species located in Politeknik Pertanian Negeri Kupang area. The research used Census method to collected materials on the field; Descriptive method to obtained special characteristics of plants, was held on the field and laboratory, and Identification to got trees name by compared the tree with its proponent literatures. The result showed that there were 36 species of trees from 14 families growing in Politeknik Pertanian Negeri Kupang. Those were Alstonia scholaris (L.) R.Br.u, Bombax ceiba Linn, Ceiba pentandra (L.) Gaertn., Delonix regia (Hook.) Raf., Cassia siamea Lamk., Casuarina equisetifolia Blanco, Terminalia, Macaranga tanarius Muell. Arg., Caesalpinia pulcherrima Sw., Acacia auriculiformis A. Cunn. Ex Bth., Acacia mangium Wiilld., Pterocarpus indicus Willd., Cassia fistula Linn., Pongamia pinnata Merr., Erythrina subumbrans Merr. Acacia famesiana Willd., Bauhinia monandra Kurz., Albizzia lebbek (L.) Benth., Dialium indum L., Paraserianthes falcataria (L.) Nielsen jeunjing ), Adenanthera pavonina L., Gliricidia sepium (Jacq.) Steud., , Melia azedarach L.,Swietenia macrophylla King., Ficus benyamina L., Melaleuca leucadendron Linn., Santalum album L., Schleichera oleosa Merr., Filicium decipiens (Wight & Arn.

Efektivitas Multivitamin Dan Meniran (Phyllanthus Neruri L.) Dalam Menurunkan Stres Pada Domba Selama Transportasi [Efficacy of Multivitamin and Meniran (Phyllanthus Neruri L.) on Decreasing Stress in Priangan Sheep During Transportation]

Sheep is one of achievable animal protein sources. Therefore, they need to be transported to/in different places to fulfill the demand of mutton. This research was conducted to know the impact of transportation on stress as presented by leucocyte differentiation (N:L ratio). Blood were taken from sheep without stress transportation as a control for 12 hours.In this research, 12 sheep were divided into 3 groups: KP (control with stress),PA (stress with combination multivitamin and meniran - Phyllanthus niruri L.), PB (stress with combination multivitamin).Blood samples were taken at 0 hour (pre-transportation), 4h, 8h, 12h (during transportation) and 24h, 48h, 72h (post-transportation) to observe leucocyte differentiation. The results showed that ratio N:L (as stress indicator) were higher at all time periods during transportation and after the transportation. Sheep as a control group had reached the peak of ratio N:L at 0 h, meanwhile sheep with combination of multivitamin and meniran at 12 h and sheep with multivitamin only at 8. It means that the sheep with combination of multivitamin and meniran treatment was more effective to response the transportation stress