MARKET BASED ACCOUNTING RESEARCH:  PENGERTIAN DASAR, PERKEMBANGAN, GLOBALISASI,  DAN ARAH RISETNYA DI MASA MENDATANG

Abdul Halim

MARKET BASED ACCOUNTING RESEARCH: PENGERTIAN DASAR, PERKEMBANGAN, GLOBALISASI, DAN ARAH RISETNYA DI MASA MENDATANG

Abdul Halim^(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract

Penelitian akuntansi berbasis pasar modal (MBAR) dianggap mulai berkembang mulai dekade 60-an. Sejalan dengan perkembangan yang terjadi selama 3 dekade ini maka pasang surut (MBAR) telah terjadi pula. Akhir-akhir ini masalah globalisasi atau kesejagadan merambah ke semua asperk termasuk MBAR. Dengan perkembangan tersebut maka perlu diantisipasi arah riset MBAR di masa mendatang. Artikel ini mengungkapkan hal-hal tersebut, yang didahului dengan pemahaman mendasar tentang MBAR itu sendiri.

Full Text:

PDF

References

Abdelsalam, Mahmoud., and Diane Satin. (1991). The Effect of Published Corporate Financial Reports on Stock Trading Volume in Thin Market: A Study of Saudi Arabia. The International Journal of Accounting. Vol. 26. pp. 302-313.

Balsam, Steven., and Roland Lipka (1998). Share Prices and Alternative Mesures of Earnings Per Share. Accounting Horizons Vol.12. No. 3. pp. 234-249.

Bandyopadhyay, Sati P. (1994). Market Reaction to Earning Announcement of SE and FC firms in The Oil and Gas Industry. The Accounting Review. Vol. 69., No. 4. October, pp. 657-674.

Baridwan, Zaki. (1999). Pengembangan Akuntansi Dalam rangka Peningkatan Transparansi Pengelolaan Organisasi Bisnis dan Publik. Pidato Pengukuhan Jabatan Guru Besar, pada FE-UGM. Universitas Gadjah Mada, Yogyakarta.

--------, dan Arif Budiarto. (1999). Pengaruh Pengumuman Right Issues Terhadap Tingkat Keuntungan dan Likuiditas Saham di BEJ Periode 1994-1996. Jurnal Riset Akuntansi Indonesia. Vol.2, No. 1. Hal. 91-116.

Beaver, William H. (1989). Financial Reporting: An Accounting Revolution. 2nd edition. Prentice Hall International Editions. Englewood Cliffs, New Jersey.

------- (1996). Directions in Acccounting Research: NEAR and FAR. Accounting Horizons Vol.10. No. 2. pp. 113-124.

Bernard, Victor L. (1989). Capital Market Research in Accounting During the 1980s: A Critical Review. A Paper Commissioned for Presentation In Honour of the 50th Anniversary of The Accountancy Ph.D. Program. Urbana, Illinois., June. pp. 72-120.

Cho, Jang Youn. (1994). Properties fo Market Expectations of Accounting Earnings by Financial Analysts: UK versus US. Accounting and Business Research. Vol. 24. No. 95., pp. 230-240.

Das, Sumnath et.al. (1998). Earning Predictability and Bias in Analysts‟ Earning Forecast. The Accounting Review. Vol. 73., No. 2. April, pp. 277-294.

Dechow, Patrcia M et.all. (1995). Detecting Earning Management. The Accounting Review. Vol. 70., No. 2. April, pp. 193-226.

Ewijaya, dan Nur Indriantoro (1999). Analisa Pengaruh Pemecahan Saham Terhadap Harga Saham. Jurnal Riset Akuntansi Indonesia. Vol.2, No. 1. Hal. 53-65.

Graham, Roger C., and Raymond D. King (1998). The Relation of Firm Market Values with Book Values and Residual Accounting Earnings in Six Asian Countries. A Working Paper.

Hartono, M. Jogiyanto. (1998). Bias Dari Penggunaan Data di MBAR. Jurnal Ekonomi dan Bisnis Indonesia. Vol.13, No. 4. Hal. 79-88.

Hegarty, John. (1997). Accounting for The Global Economy: Is National Regulation Doomed to Disappear? Accounting Horizons., Vol. 11., No. 4. pp. 76-90.

Hunton, James E., and Ruth Ann MC Even (1997). An Assessment of The Relation Between Analysts‟ Earning Forecast Accuracy, Motivational Incentives, and Cognitive Information. The Accounting Review. Vol. 69., No. 4. October, pp. 497-516.

Husnan, Suad. (1994). Analisis Sekuritas di Pasar Modal Kecil: Pengamatan di Bursa Efek Jakarta. Jurnal Ekonomi dan Bisnis Indonesia. Vol.9, No. 1. Hal. 3-9.

-----, and Enny Pujiastuti. (1995). Integrasi Pasar Modal dan Pemodal Asing di Pasar Modal Indonesia. Paper. Seminar Internasional, Lustrum ke 8. FE-UGM.

IMF Survey (1994). Emerging Stock Markets: What Benefits and policy Concerns Are Involved. A publication of the International Monetary Fund., June 27. pp. 201-205.

Iqbal, Zafar. M et.al. (1997). International Accounting: A Global Perspective. SouthWestern College Publishing. An International Thomson Publishing Company. USA.

Kim, Jeong Bon., et.al. (1995). The Role of Financial Variables in The Pricing of Korean Initial Public Offering. Pasific-Basin Finance Journal 3. pp. 451-464.

Kusuma, Indra. W. (1998). Comparing The Effects of Income Smoothing Practices on The Earning-Prices Ratios of Japanese and US Firms. Disertasi. Kent University., Ohio. USA.

Lev, Baruch, and James A Ohlson. (1982). Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extention. Journal of Accounting Research. Vol. 20. Suplement. pp. 249-322.

Machfoedz, Mas‟ud. (1995). The Contemplation of Market Based Accounting Research in The 1970s - 1980s and The Possibilities for Replication in Indonesia. A Paper. Seminar Internasional, Lustrum ke 8 FE-UGM.

Nobes, Christoper and Robert Parker. (1995). Comparartive International Accounting. 4th edition. Prentice Hall International (UK) Limited.Hertsfordshire. UK.

Philip, Halpern. (1993). Investing Abroad: A Review of Capital Market Integration and Manager Performance. Journal of Portfolio Management. Vol. 19. Iss: 2 Winter., pp: 4757.

Pratt, Jamie. (1988). A Classification Scheme for Financial Accounting Research. Journal of Accounting Education. Vo. 6. pp. 13-54.

Sartono, Agus., dan Misbahul Munir. (1997). Pengaruh Kategori Industri Terhadap PriceEarning (P/E) Ratio dan Faktor-faktor Penentunya. Jurnal Ekonomi dan Bisnis Indonesia. Vol.12, No. 3. Hal. 83-93.

Saudagaran, Shahrokh M, and Joselito G. Diga. (1997). Financial Repoting in Emerging Capital Market: Characteristics and Policy Issues. Accounting Horizons. Vol 11. No. 2. June. pp. 41-64.

Sotts, William R. (1997). Financial Accounting Theory. Prentice-Hall. Inc. Upper-Saddle River, New Jersey. USA.

Sloan, Richard G. (1996). Do Stock Prices Fully Reflect Information an Accruals and Cash Flows About Future Earnings? The Accounting Review. Vol. 71. No. 3. pp. 289-316.

Sutton, Michael H. (1997). Financial Reporting in U.S. Capital Market: Internatioanl Dimensions. Accounting Horizons. Vol. 11. No.2. June. pp. 82-95.

Suwardjono. (1997). The Impact of Accounting Methods On The Association Between Unexpected Earnings and Abnormal Returns: The Case of Oil and Gas Industry. Disertasi. Kent University. Ohio. USA.

Wilcox, Jarrrod W. (1992). Global Investing in Emerging Markets. Financial Analysts Journal. Vol. 48. Iss.1. Jan/Feb. pp.15-19.

Zainuddin, dan Jogiyanto Hartono. (1999). Manfaat Rasio Keuangan dalam Memprediksi Pertumbuhan Laba: Suatu Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEJ. Jurnal Riset Akuntansi Indonesia. Vol.2, No. 1. Hal. 66-90.

Article Metrics

Abstract views : 7465 |

Refbacks

There are currently no refbacks.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Journal of Indonesian Economy and Business

Journal

Editorial Team
Focus and Scope
Peer Review Process
Publication Ethics
Screening for Plagiarism

Authors

Author Guidelines
Submission Guidelines
Online Submissions
Copyright Notice
Privacy Statement
Author Fees

Download

Author Pack
Submission Form & Manuscript Template

Reviewer

Reviewer Guidelines
Reviewer Acknowledgement

Reader

General Search
Achieves
Author index
Title index

The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistics