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All Journal JURNAL ECONOMIA The Indonesian Accounting Review Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi The Indonesian Journal of Accounting Research Journal of International Conference Proceedings Jurnal Akuntansi
Dody Hapsoro
STIE YKPN Yogyakarta
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Analysis of Factors that Affecting Cost Consciousness in Non-Profit Organizations Dody Hapsoro; Maria Elly Budiarti
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.164 KB) | DOI: 10.33312/ijar.351

Abstract

Abstract: The purpose of this study was to examine the effect of formal authority structure, accounting information system characteristics, work motivation and informal authority structure to cost consciousness mediated by manager behavior in decision control and decision management. The results of this study are expected to contribute to the development of theory, especially the theory of accounting behavior and add to managerial practices in improving the effectiveness and cost efficiency through the behavior of care costs. The research data is taken from non-profit organizations that provide educational services. Questionnaires were distributed to middle managers and structural officials in educational institutions. There are 250 questionnaires sent to respondents with a response rate of 62.8 percent. The analysis was done by using a two-step approach from SEM technique with Amos. The results show that formal authority structure has a positive effect on manager behavior in decision control and decision management. Characteristics of accounting information systems have a positive effect on manager behavior in decision control and decision management. Work motivation has no effect on manager behavior in decision control and decision management. The structure of informal authority has a positive effect on manager behavior in decision-making and decision management. Decision control and decision management have a positive effect on cost consciousness. The formal structure of authority and the structure of informal authorities have proven not to affect cost consciousness.Abstrak: Tujuan penelitian ini adalah untuk menguji pengaruh struktur kewenangan formal, karakteristik sistem informasi akuntansi, motivasi kerja dan struktur kewenangan informal terhadap kepedulian biaya yang dimediasi oleh perilaku manajer dalam pengendalian keputusan dan manajemen keputusan. Hasil penelitian ini diharapkan dapat memberi kontribusi untuk pengembangan teori, khususnya teori akuntansi keperilakuan dan memberi kontribusi terhadap praktik manajerial dalam meningkatkan efektivitas dan efisiensi biaya melalui perilaku peduli biaya. Data penelitian ini diambil dari organisasi nirlaba yang menyediakan layanan pendidikan. Kuesioner dibagikan kepada manajer menengah dan pejabat struktural di institusi pendidikan. Ada 250 kuesioner yang dikirim kepada responden dengan tingkat respon 62,8 persen. Analisis dilakukan dengan menggunakan two step approach dari teknik SEM dengan Amos. Hasil penelitian menunjukkan bahwa struktur kewenangan formal berpengaruh positif terhadap perilaku manajer dalam pengendalian keputusan dan manajemen keputusan. Karakteristik sistem informasi akuntansi berpengaruh positif terhadap perilaku manajer dalam pengendalian keputusan dan manajemen keputusan. Motivasi kerja tidak berpengaruh terhadap perilaku manajer dalam pengendalian keputusan dan manajemen keputusan. Struktur kewenangan informal berpengaruh positif terhadap perilaku manajer dalam pengendalian keputusan dan manajemen keputusan. Pengendalian keputusan dan manajemen keputusan terbukti berpengaruh positif terhadap kepedulian biaya. Struktur kewenangan formal dan struktur kewenangan informal terbukti tidak berpengaruh terhadap kepedulian biaya.
The Effect of Profitability, Liquidity, and Solvency on Sustainable Reporting with Corporate Governance as Moderating Variable Baldric Siregar; Niken Betari Muslimah; Dody Hapsoro
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1761

Abstract

This study aims to examine the effect of profitability, liquidity, and solvency on sustainable reporting. This study also examines the impact of corporate governance in moderating the effect of profitability, liquidity, and solvency on sustainable reporting. We use data on finance, governance, and sustainability reporting obtained from financial reports and sustainability reports for financial institution companies over 5 years, from 2016 to 2020. We use multiple regression to estimate the research model. Empirical findings show that profitability and liquidity have a positive impact on sustainable reporting. Other findings also show that corporate governance can increase the positive impact of profitability on sustainable reporting.
Financial Performance Analysis of Investor Reactions with Sustainability Reports as a Moderating Variable in Mining Companies Listed on The IDX Adam Ibnu Rosyid; Dheni Indra Kusuma; Dody Hapsoro
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.7740

Abstract

Abstract Purpose - This study aims to analyze financial performance on investor reaction with sustainability report as a moderator. Sustainability report is proxied by sustainability report disclosure index (SRDI), financial performance is proxied by 4 measures namely ROA, CR, TAT and DER, then investor reaction is proxied by stock returns. Design/methodology/approach - The population of research used is mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The study used purposive sampling technique in determining the research sample. From a population of 60 mining companies, 15 companies were obtained that met the predetermined sample criteria with the observation period 2019-2021. The analysis method used is Moderated Regression Analysis (MRA). Findings - The results showed that financial performance based on ROA proxies has a positive effect on investor reactions and TAT has a negative effect on investor reactions. Financial performance based on CR and DER proxies has no effect on investor reactions. The results also show that the sustainability report is able to moderate the effect of financial performance based on ROA proxies on investor reactions, but the sustainability report is not able to moderate the effect of financial performance based on CR, TAT and DER proxies on investor reactions. This shows that investors still value ROA as a reference in assessing the financial performance of mining companies. Sustainability reports are proven to be a factor that moderates ROA on investor reactions. Mining companies may start to consider sustainability reports to attract investor reaction.Research limitations/implications – The results of this study cannot be generalized because the scope of this research is limited to the mining industry. Keywords: Financial Performance, Sustainability, and Investor Reaction
Co-Authors Adam Ibnu Rosyid Adrian Septia Iswara Adrianus Billy Hartomo Al-iefan Kharismawan Syahriar Arla Aulia Annisa Baldric Siregar Dheni Indra Kusuma lu’lu’ul jannah MARIA ELLY BUDIARTI Maria Immaculata Bahantwelu Niken Betari Muslimah Ratna Dwi Sulistyarini Ryfal Yoduke