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All Journal Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia Journal of Government and Civil Society MANAGERIA: Jurnal Manajemen Pendidikan Islam Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Riset Akuntansi dan Keuangan Indonesia
Slamet Sugiri
Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ACCOUNTABILITY PRESSURE AS DEBIASER FOR CONFIRMATION BIAS IN INFORMATION SEARCH AND TAX CONSULTANT’S RECOMMENDATIONS Fauzan - Misra; Slamet Sugiri; Eko Suwardi; Ertambang Nahartyo
Journal of Indonesian Economy and Business (JIEB) Vol 34, No 1 (2019): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.53 KB) | DOI: 10.22146/jieb.40019

Abstract

Introduction: This study examines the influence of accountability pressure toward information search behavior and the subsequent tax recommendation.  Background Problem: Prior research has shown that tax consultants are subject to confirmation bias during their information search when providing recommendations to their clients. Nevertheless, less attention has been given to identifying boundary condition or mitigating factors. This study proposes accountability pressure to mitigate such bias. Novelty: This study broadens the understanding of the effect of different accountability pressures on an individual’s effort and judgement making. Research Method: The research was conducted by an experimental approach using a 1x2 between-subjects design using an Internet-based instrument. Accountability pressure is manipulated into 2 levels (strong or weak). The experiment involved 82 tax professionals. Findings: The results show that accountability pressures influence the depth of the consultant information search. That is, a tax consultant those faced a high accountability pressure performed a deep search, while those who faced a weak accountability pressure conducted a shallow search. Then, a deep search leads to more conservative recommendations, while a shallow search leads to an aggressive recommendation. Furthermore, the results of interaction and simple effect tests show that the information search depth can mitigate confirmation bias occurred during information search processes. Conclusion: These findings imply that accountability within the organization needs to get more attention from tax consultants. While any prior research found that confirmation bias was proofed to have pervasive character and hard to be eliminated,  this study pointed out that the accountability pressure could mitigate such bias.
KUALITAS INFORMASI AKUNTANSI SEKTOR INDUSTRI SEBELUM DAN SELAMA PANDEMI COVID-19: STUDI NEGARA-NEGARA ASEAN Slamet Sugiri; Retno Yuni Nur Susilowati
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1183.449 KB) | DOI: 10.23960/jak.v26i2.274

Abstract

The purpose of this paper is to examine the effect of the Covid-19 pandemic on the quality of accounting information in terms of accrual quality and value relevance. This study uses a sample of companies listed on stock exchanges in five ASEAN countries, Indonesia, Malaysia, the Philippines, Singapore, and Thailand, for the period 2009-2020. OLS pooled regression model was estimated with panel data. The results showed that the COVID-19 pandemic impacted earnings quality, but not on value relevance of accounting information quality. Enforcement of accounting and auditing standards can reduce the impact of the COVID-19 pandemic in improving earnings quality. However, investor protection is not adequate to improve the quality of accounting information during the COVID-19 pandemic.
Female Commissioner and Earnings Quality: a Moderating Role of President Director's Ability Vita Elisa Fitriana; Slamet Sugiri
The Indonesian Journal of Accounting Research Vol 21, No 2 (2018): IJAR May 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1303.117 KB) | DOI: 10.33312/ijar.358

Abstract

Abstract: Prior studies showed that the influence of female director in the many aspects of the company has inconsistent results. Besides, previous researches only focused on the company with one-tier board governance. These two arguments become the motivation of this research to investigate the role of female director in the different background, especially in company with two-tier board governance. Also, this research examines the role of president director ability to answer the inconsistency effect of a female director. The sample-based on manufacturing companies listed on Indonesia Stock Exchange from 2011 to 2015 with a total of 707 companies. By using multiple regression analysis, the result shows that female director and president director ability are not influenctowarding earnings quality. However, significant results appeared when these two variables interacted. That means female director strengthen her role as supervisor since they considered that president director that they oversee has good ability. This result confirms the agency theory which states that principal – represented by a female director – will encourage her supervision to ensure that the management uses their ability to reach principal purposes.Abstrak:Penelitian terdahulu menunjukkan ketidakkonsistenan pengaruh direktur wanita dalam perusahaan. Selain itu, penelitian-penelitian terdahulu hanya berfokus pada perusahaan dengan tata kelola berupa one-tier board. Kedua argumen tersebut menjadi motivasi penelitian ini untuk menguji peran direktur wanita dalam latar belakang yang berbeda, khususnya perusahaan dengan tata kelola berupa two-tier board. Selanjutnya, penelitian ini menguji pengaruh kecakapan presiden direktur untuk menjelaskan ketidakkonsitenan peran direktur wanita tersebut. Sampel yang digunakan berupa perusahaan-perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia periode 2011-2015 sebanyak 707 perusahaan. Berdasarkan analisis regresi linier berganda, hasil pengujian menunjukkan bahwa direktur wanita dan kecakapan presiden direktur tidak berpengaruh terhadap kualitas laba. Namuninteraksi antara kedua variabel tersebut menunjukkan adanya hasil yang signifikan. Hal itu menunjukkan bahwa direktur wanita akan memperkuat peranannnya sebagai pengawas saat mereka mengetahui bahwa presiden direktur perusahaan memiliki kecakapan yang baik. Hasil ini mampu mengkonfirmasi teori keagenan yang menyatakan bahwa pemilik perusahaan – yang diwakili oleh direktur wanita – akan meningkatkan pengawasannya untuk memastikan bahwa manajemen menggunakan kemampuan mereka untuk mencapai tujuan pemilik.
Asymmetric Price Reaction: Evidence from Emerging Capital Markets Slamet Sugiri; Sumiyana Sumiyana
The Indonesian Journal of Accounting Research Vol 12, No 3 (2009): IJAR September 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.209

Abstract

This study investigates if emerging capital markets react asymmetrically to earnings shocks and if either firm-specific or market-wide approach explains the asymmetric reaction. This study is important because stock prices in emerging capital markets might not reflect firms’ fundamental values. Using data from Indonesia, Malaysia, and Philippines stock exchanges for the period of 2002-2007, this study finds that (i) the negative earnings shocks result in a greater price reaction than do positive ones, (ii) the firm-specific approach explains the asymmetric price reaction, and (iii) the market-wide approach does not consistently explain the asymmetric price reaction. These findings indicate that investors are overly optimistic and that stock prices do not reflect firms’ intrinsic values.
Keadilan, Komitmen pada Tujuan, dan Job-relevant Information dalam Penganggaran Partisipatif Windu Mulyasari; Slamet Sugiri
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.145

Abstract

The relationship between participative budgeting and management performance has interested many researchers. Prior empirical studies, however, find inconsistent evidence. Shields and Shields (1998) suggest that budgetary participation does not have a direct effect on performance, but is rather conditioned on other intervening variables. The current study is aimed to investigate the interrelationship of participative budgeting with managerial performance through social, motivational, and cognitive factors. Data are collected by sending questionnaires to managers of service and manufacturing companies throughout Java. Only eighty-nine respondents fill the questionnaires. Using structural equation models, the current study finds that: (1) the direct relationship between participative budgeting and management performance is not statistically significant; (2) procedural fairness, but not distributive fairness, and job-relevant information statistically significantly affect the relationship between participative budgeting and management performance; and (3) goal commitment does not statistically significantly affect  management  performance.
EVALUASI TRANSAKSI MUDHARABAH BERBASIS PENDAPAT ULAMA SYAFI'YAH: KASUS PADA BANK SYARIAH X Wahyu Dewi Hapsari; Slamet Sugiri Sodikin
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 4 No. 1 (2017): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v4i1.57

Abstract

Bank Sharia X, located in certain city in the province of central Java, is one of branches of Bank Muamalat Indonesia. As the name implies, Bank Sharia X operates its business based on Islamic rules (Al-Quran and Al-Hadist). In interpreting the Al-Qur’an and Al-Hadist, Islamic scholars have different opinions on requirements of some specific topics, such as those on mudharaba transaction. Among the great schools of thoughts are Syafiiya, Malikiya, Hanafiya, and Hanabila. We aim to identify whether or not Bank Sharia Xfully applies its mudharaba transaction based on Syafiiyas school of thought. We collect data by interviewing key persons of the bank and investigating important, corroborating documents out there. We analyze the data by comparing between the application of mudharaba transaction and the Shafees school of thought on the themudharaba transaction. Based on our analysis, we find that Bank Sharia X applies its mudharabatransaction based on the requirements of Shafees thought except on (a) ijab and qabul, and (b) time limitation.
Potential Confusion Between Value Investing and Fundamental Analysis Explored Through Piotroski F-Score Murti, Nugroho Wisnu; Sugiri, Slamet
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6937

Abstract

This article addresses the potential confusion between fundamental analysis (FA) and value investing (VI) in stock analysis, particularly highlighting the over-reliance on financial ratios that can obscure their distinctions. It examines the role of the f-score, developed by Piotroski (2000) as a VI indicator, which is frequently misinterpreted within the context of FA. By analyzing its utilization in academic literature, the study examines to clarify how the f-score should be understood as a value investing tool and contribute to a clearer framework distinguishing the two approaches, thereby enhancing future research and educational efforts. This article employs bibliometric analysis. Our study finds that while the f-score is frequently associated with FA metrics, its intended purpose as a measure of VI more relevant. Additionally, we categorize value investing indicators into Single Value Investing Indicators (SVII) and Combined Value Investing Indicators (CVII), building upon the foundational works of Graham & Dodd (1934) and Lakonishok et al (1994). The findings suggest that Piotroski's f-score is more appropriately classified as a CVII and more effective in predicting abnormal returns when used within the value investing framework rather than fundamental analysis.
Fixed Asset Management of Pondok Pesantren: Practices, Practitioners, and Praxis Mu'afi, M. Hanief; Sugiri, Slamet
MANAGERIA: Jurnal Manajemen Pendidikan Islam Vol. 10 No. 1 (2025)
Publisher : Prodi Manajemen Pendidikan Islam FITK UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/manageria.2025.101-04

Abstract

This study investigates fixed asset management practices in Islamic boarding schools (pesantren) through the lens of strategy-as-practice theory, with particular attention to the dimensions of practice, practitioner, and praxis. Employing a qualitative case study design, the research explores two contrasting pesantren: Pondok Tahfizh Daarul Qur’an (modern typology) and Pondok Pesantren BUQ (traditional salaf typology). Data were collected through in-depth interviews, institutional document analysis, and NVivo-assisted thematic coding. The findings reveal distinct patterns of asset ownership, regulation, maintenance, and reporting. Daarul Qur’an demonstrates formalized asset management mechanisms under foundation governance, though hindered by limited human resource competencies and procedural inconsistencies. In contrast, BUQ maintains a highly personalized, non-bureaucratic model rooted in kiai leadership, with minimal documentation and planning. The praxis of asset management is shaped not only by structural governance but also by the interplay of pesantren culture, practitioner agency, and socio-religious values. This study offers empirical insights into the organizational behaviors that facilitate or impede strategic asset management in Islamic education contexts. Limitations include the narrow case scope and typological selection, suggesting the need for future research across broader pesantren variants. Recommendations include the development of culturally grounded yet standardized asset management guidelines and capacity-building initiatives to professionalize resource governance in pesantren settings.
Sticky cost behavior of bank’s executive compensation in four South East Asian countries Sugiri, Slamet; Febrianto, Rahmat; Kresnawati, Etik
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.771

Abstract

Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it increases. Different from previous studies that focus solely on SG&A costs in, mostly, manufacturing companies, we specifically focus on specific cost and specific industry. In this case, we focus on compensation costs in banks from four South East Asian countries. We choose banks’ executive compensations since banks in South East Asia have been publicly reporting their compensation. Executive compensation itself is a component of SG&A, so it may have sticky characteristic with it. We apply bootstrap method to tackle small sample problem in every country. Results show that executive compensations are not sticky, but, on the contrary, anti-sticky since the compensation decreases faster when the revenue decreases than its increases when the revenue increases. This finding gives a new perspective on the characteristics of executive compensation expenses as a part of SG&A cost.
Pengaruh Financial Distress terhadap Auditor Switching Syafrita Ridha Ginting; Slamet Sugiri
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5880

Abstract

This study aims to examine whether certain financial indicators, previously identified as strong predictors of financial distress, influence auditor switching. The indicators analyzed are return on total assets, net profit on total assets, earnings per share, and cash flow per share. The sample consists of 37 financially distressed companies listed on the Indonesia Stock Exchange, identified using the Altman Z"-Score model, comprising a total of 148 observations. Data analysis was conducted through logistic regression. Findings reveal that return on total assets negatively impacts auditor switching, while net profit on total assets shows a positive effect. However, earnings per share and cash flow per share do not significantly influence auditor switching. These results offer valuable insights for financial statement users and stakeholders in forecasting financial distress in firms that change auditors, thereby supporting critical decision-making for these users.
Co-Authors Abdul Halim Arief Zulianto Susilo Eko Suwardi Ertambang Nahartyo ETIK KRESNAWATI Fauzan Misra GUDONO GUDONO Hendrik Gamaliel Hendrik Gamaliel Jogiyanto Hartono Kresnawati, Etik Mu'afi, M. Hanief Mujiati Mujiati Mujiati Mujiati Mulyasari, Windu NASUHI HIDAJAT nugroho wisnu murti Nurdiono Nurdiono Rahmat Febrianto Retno Yuni Nur Susilowati Sumiyana Sumiyana Supriyadi . Syafrita Ridha Ginting Toni Nurhadianto Tri Siwi Nugraheni Tri Siwi Nugraheni Tri Siwi Nugraheni, Tri Siwi Vita Elisa Fitriana Wahyu Dewi Hapsari Zaki Baridwan Zaki Baridwan