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All Journal Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen wacana equiliberium (jurnal pemikiran penelitian ekonomi) Klabat Accounting Review Indonesian Journal of Auditing and Accounting
fitriyah, anik
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Moderating Effect of Monitoring on The Relationship Between Adverse Selection and Decision-Making Involving Escalation Situations: An Experimental Study Rohma, Frida Fanani; Fitriyah, Anik; Zulfatillah, Auliya
Klabat Accounting Review Vol. 5 No. 2 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i2.1158.102-110

Abstract

The streams of research on adverse selection and escalation of commitment are still inconclusive and limited by only manipulating adverse selection in 2 conditions, namely the presence and absence of adverse selection. Meanwhile, the literature shows that adverse selection will always exist in agency contracts even though the information asymmetry mechanism has been modified. This study considers adverse selection manipulation into two levels: high and low. This research investigates the moderating effect of supervision on the impact of adverse selection and commitment escalation. This research used an experimental method with a 2 x 2 factorial design between subjects. This study involved undergraduate accounting students as extension practitioners. The test results show that different levels of adverse selection impact levels of commitment escalation. The research also indicates that supervision is quite effective in filtering the impact of adverse selection on commitment escalation behavior
Peran Kapabilitas Dinamis dan Kepemimpinan Transformasional Dalam Meningkatkan Kinerja UMKM Halal di Madura Fitriyah, Anik; Rohma, Frida Fanani; Kurniawan, Fitri Ahmad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.20-39

Abstract

This research aims to examine the influence of profitability, tax incentives, leverage, capital intensity on accounting conservatism in basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022.The sample in this study used a purposive sampling method and obtained 38 samples of companies registered in the 2020-2022 period. The analytical method used is a quantitative method using multiple linear regression analysis and using SPSS 26 software. This research uses secondary data in the form of annual reports obtained from the websites of each company and the official BEI website. The profitability variable has a negative effect, tax incentives and leverage have a positive effect, capital intensity has no effect. It is hoped that future researchers can expand the scope of research by adding other variables in the hope that research results can be more accurate.
PENGARUH KEMAMPUAN PERSEPTUAL, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI NEGERI SIPIL (PNS) DINAS PENDIDIKAN KABUPATEN BOJONEGORO Firdaus, Muhammad Ainul; Fitriyah, Anik
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 8 No. 2 (2021): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.868 KB) | DOI: 10.32477/jrm.v8i2.257

Abstract

The objectives to be achieved in this study are to describe the perceptual ability, work motivation, work discipline on the Performance of Civil Servants (PNS) of the Bojonegoro Regency Education Office, to test and analyze perceptual abilities, work motivation and work discipline on the Performance of Civil Servants (PNS). Bojonegoro District Education Office. The population in this study were all Civil Servants (PNS) at the Bojonegoro Regency Education Office who assessed 60 people with a sample of 60 people. Total sampling technique or census sampling. The analytical method used is multiple linear regression. Based on the results of research and discussion, perceptual ability, work motivation, work discipline and the performance of the Civil Servants (PNS) of the Bojonegoro Regency Education Office are in good categories. Perceptual ability has a positive and significant effect on the Performance of Civil Servants (PNS) of the Bojonegoro Regency Education Office. Work motivation has no effect on the performance of Civil Servants (PNS) of the Bojonegoro Regency Education Office. Work discipline has a significant effect on the performance of the Civil Servants (PNS) of the Bojonegoro Regency Education Office.
The Mediating Effect of Blood Pressure on Budget Allocation and Audit Quality Relationship: An Experimental Investigation Rohma, Frida Fanani; Shofiyah, Indah; Fitriyah, Anik
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.96

Abstract

This study investigates the mediation effects of blood pressure on budget allocation and audit quality relationships. Not being able to ignore the allocation guide that contains time, resources, and cost allocation during the auditing process can cause stress. It can reduce the physiological (e.g., blood pressure) as well as the cognitive abilities that reduce performance. This research uses social laboratory experiments. Budget allocation manipulates into three conditions (specified, partial, and unspecified). Blood pressure was categorized into three levels (high, normal, and low), and audit quality was measured during the experiment. The result of two regression model equations shows that budget allocation influences blood pressure, and a correlation between blood pressure and audit quality was found. This research employed a construal-level perspective and found that blood pressure partially mediates budget allocation on audit quality relationships. The existence of budget allocation increases low-level construal and becomes a trigger that affects blood pressure; changes in blood pressure from normal levels indicate the condition of the circulation of blood pressure in the way of blood supply to the brain is not optimal, thus affecting the individual abilities, and audit quality.
Co-Authors Auliya Zulfatillah Firdaus, Muhammad Ainul Fitri Ahmad Kurniawan Frida Fanani Rohma Rohma, Frida Fanani Shofiyah, Indah