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All Journal JASF (Journal of Accounting and Strategic Finance) Indonesian Journal of Sustainability Policy and Technology
Utama, I Wayan Wisnu
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Kelayakan Mahasiswa sebagai Subjek Penyulih dalam Penelitian Perilaku dengan Metode Eksperimen: Sebuah Reviu Literatur: (The Feasibility of Students as Surrogates in Behavioral Research Using Experimental Methods: A Literature Review) Suryaningrum, Diah Hari; Utama, I Wayan Wisnu
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 1 (2023): Indonesian Journal of Sustainability Policy and Technology - May 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i1.151

Abstract

This study investigates the feasibility of using students as surrogates in behavior research. Using students as surrogates for accounting practitioners, auditors, or managers has been a controversial issue for decades that can lead to underutilizing experimental methods, such as neglecting the randomization in sample selection. This study relies on reviewing and analyzing the literature on the students' surrogate debate in experimental research, especially in the management and accounting fields. In behavioral research using the experiment method, it is important to select students as surrogates for the study, increase external validity, and the reality of research instruments. This literature review finds that students may or may not be adequate surrogates for non-students in many decision-making experiments. The adequacy of students as surrogates depends on several issues. First, students’ selection as surrogates should be performed cautiously, depending on the context of the cases. Second, the decision-making process is a contingency approach. Lastly, the characteristics of students should resemble the targeted population. ABSTRAK: Penelitian ini menyelidiki kelayakan menggunakan mahasiswa sebagai subjek penyulih atau pengganti dalam penelitian perilaku. Menggunakan mahasiswa sebagai penyulih praktisi akuntansi, auditor, atau manajer telah menjadi isu kontroversial selama beberapa dekade yang dapat menyebabkan kurangnya pemanfaatan metode eksperimental, seperti mengabaikan pengacakan dalam pemilihan sampel. Penelitian ini mengandalkan tinjauan dan analisis literatur tentang debat penyulih mahasiswa dalam penelitian eksperimental, khususnya di bidang manajemen dan akuntansi. Dalam penelitian behavioral yang menggunakan metode eksperimen, penting untuk memilih mahasiswa sebagai penyulih penelitian, meningkatkan validitas eksternal, dan realitas instrumen penelitian. Tinjauan literatur ini menemukan bahwa mahasiswa mungkin atau mungkin tidak menjadi penyulih yang memadai bagi non-mahasiswa dalam banyak eksperimen pengambilan keputusan. Kecukupan mahasiswa sebagai penyulih tergantung pada beberapa masalah. Pertama, pemilihan mahasiswa sebagai penyulih harus dilakukan secara hati-hati, tergantung pada konteks kasusnya. Kedua, proses pengambilan keputusan adalah pendekatan kontingensi. Terakhir, karakteristik mahasiswa harus menyerupai populasi sasaran.
Earning Management Analysis before and after Implementation of International Financial Reporting Standards (IFRS): Empirical Study of Automotive and Components Companies Registered on the IDX Purwanti, Anis; Utama, I Wayan Wisnu
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 1 (2018): JASF (Journal of Accounting and Strategic Finance) - June 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i01.25

Abstract

The issue of the application of IFRS as a standard can encourage a decrease in the level of earnings management in a company, so that the application of IFRS in financial statements has the purpose of providing reports that are faithful in nature so that the report users are reliable. The purpose of this study is to show a comparison of earnings management practices that occurred before and after the implementation of International Financial Reporting Standards (IFRS) in Automotive and Component companies registered in the Indonesia Stock Exchange (IDX) for the period of 2009-2014. The data used in this study are secondary data in the form of company’s financial statements. The variables in this study are earnings management before and after IFRS implementation. The sampling method in this study was purposive sampling with a sample of 12 automotive and component companies on the Indonesia Stock Exchange. Discretionary accruals of Modified Jones Model is used to measure the earnings management. The analytical method used for hypothesis testing is Paired Sample T-test, a different test for two paired samples. The results of this study indicate that earnings management in the period after IFRS convergence was different than earnings management in the period before IFRS convergence in Automotive and Component companies. However, IFRS convergence has not guaranteed a decline in earnings management practices in Automotive and Component companies.
The Compliance of Motor Vehicle Taxpayers: An Experimental Research Nahumury, Joicenda; Utama, I Wayan Wisnu; Suryaningrum, Diah Hari
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 2 (2018): JASF (Journal of Accounting and Strategic Finance) - November 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i2.44

Abstract

This study aims to analyze the influence of motor vehicle taxpayers' trust in government authority and tax sanctions on motor vehicle taxpayer compliance. This research is experimental research with 76 accounting student participants who are taking a Taxation course. The analysis method uses ANOVA analysis. The results of the study prove that the trustworthiness of taxpayers with government authorities influences the compliance of taxpayers in carrying out their tax obligations. Conversely, tax sanctions do not affect taxpayer compliance. This result proves that taxpayers will be more compliant with their tax obligations if the government performs its functions as a state apparatus properly. The government with competent authority means that there is clear accountability about the use of tax returns; it can encourage the level of tax compliance.
Co-Authors Diah Hari Suryaningrum Joicenda Nahumury Purwanti, Anis