Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Jurnal Penelitian dan Evaluasi Pendidikan Journal of Accounting and Investment
Wiharsianti, Ervilia Agustine
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Do self-awareness and behavioural biases impact ethics compliance? A student's perspective Sibarani, Blasius Erik; Wiharsianti, Ervilia Agustine
Jurnal Penelitian dan Evaluasi Pendidikan Vol. 28 No. 1 (2024)
Publisher : Graduate School, Universitas Negeri Yogyakarta in cooperation with Himpunan Evaluasi Pendidikan Indonesia (HEPI) Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/pep.v28i1.70870

Abstract

This study aims to investigate the impact of self-awareness and behavioural biases on students' ethics compliance. In the context of rapid development, ethics is becoming an increasingly important issue both in and outside the academic sphere. Ethics is a moral value that guides individuals or groups in acting and behaving. A person's moral character is formed early through the influence of the family, culture, and religious environment. Good ethical knowledge can affect a person's moral understanding and awareness. The sample analyzed in this study amounted to 100 respondents consisting of high school students and college students. The data is analyzed with the help of SmartPLS. SmartPLS allows researchers to test relationships between variables in a model using PLS methods. Hypothesis testing is carried out with a path coefficient that looks at the p-value at a significance level of 5%. The results of this study show that self-awareness has a positive impact on students' ethics compliance, and behavioural biases have a negative impact on students' ethics compliance
Effect of ethical leadership and performance evaluation on transfer price prediction: A social learning experiment Wiharsianti, Ervilia Agustine; Nisa', Fitria Sarifatun
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20812

Abstract

Research aims: This paper investigates two control mechanisms that firms can use to avoid negotiation conflicts in negotiated transfer pricing decisions.Design/Methodology/Approach: This experimental research used a 2x2 factorial design between subjects. This study involved 77 undergraduate economics and business students as participants. Research findings: This result revealed that divisions evaluated with systems that value high ethical leadership and competitive performance evaluation schemes would set transfer prices close to equal profit transfer prices. These results suggest that companies with individual performance evaluations in a decentralized corporate structure can use informal controls such as ethical leadership to manage negotiation conflicts.Theoretical contribution/ Originality: This study provides further knowledge to the ethical leadership literature by examining the influence of ethical leadership and performance evaluation schemes on transfer pricing. Previous research on leadership and transfer pricing prediction is limited and primarily focuses on tone leadership. This research, therefore, develops previous research by focusing on another leadership style, namely ethical leadership, with an experimental design.Practitioner/Policy implication: This research provides an easy and low-cost alternative control mechanism to reduce conflicts that can occur in the transfer price negotiation process.Research limitation/Implication: This research is limited to ethical leadership styles and limited transfer pricing mechanisms. Future research, thus, can use other leadership styles and other transfer pricing mechanisms, such as two-step pricing. Different mechanisms used can produce different decisions as well.
Effect of ethical leadership and performance evaluation on transfer price prediction: A social learning experiment Wiharsianti, Ervilia Agustine; Nisa', Fitria Sarifatun
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20812

Abstract

Research aims: This paper investigates two control mechanisms that firms can use to avoid negotiation conflicts in negotiated transfer pricing decisions.Design/Methodology/Approach: This experimental research used a 2x2 factorial design between subjects. This study involved 77 undergraduate economics and business students as participants. Research findings: This result revealed that divisions evaluated with systems that value high ethical leadership and competitive performance evaluation schemes would set transfer prices close to equal profit transfer prices. These results suggest that companies with individual performance evaluations in a decentralized corporate structure can use informal controls such as ethical leadership to manage negotiation conflicts.Theoretical contribution/ Originality: This study provides further knowledge to the ethical leadership literature by examining the influence of ethical leadership and performance evaluation schemes on transfer pricing. Previous research on leadership and transfer pricing prediction is limited and primarily focuses on tone leadership. This research, therefore, develops previous research by focusing on another leadership style, namely ethical leadership, with an experimental design.Practitioner/Policy implication: This research provides an easy and low-cost alternative control mechanism to reduce conflicts that can occur in the transfer price negotiation process.Research limitation/Implication: This research is limited to ethical leadership styles and limited transfer pricing mechanisms. Future research, thus, can use other leadership styles and other transfer pricing mechanisms, such as two-step pricing. Different mechanisms used can produce different decisions as well.
Co-Authors Nisa', Fitria Sarifatun Sibarani, Blasius Erik