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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmu Lingkungan Kinerja Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Akuntansi Krida Wacana Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting International Journal of Supply Chain Management JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Kritis Research In Management and Accounting (RIMA) EKUITAS (Jurnal Ekonomi dan Keuangan) Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Online Insan Akuntan Asia Pacific Fraud Journal Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis The Indonesian Journal of Accounting Research Patria : Jurnal Pengabdian Kepada Masyarakat JKTP COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) International Journal of Accounting & Finance in Asia Pasific Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Research In Management and Accounting (RIMA)
Intiyas Utami
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Pengaruh Profitabilitas, Kebijakan Dividen, dan Likuiditas Terhadap Nilai Perusahaan dengan Dimoderasi Kepemilikan Manajemen Hidayattulloh, Wakhyu; Utami, Intiyas; Lestari, Etty Puji
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 2 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i2.3195

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kebijakan dividen, dan likuiditas terhadap nilai perusahaan, serta peran kepemilikan manajemen sebagai variabel moderasi yang dapat memperkuat atau memperlemah hubungan antar variabel tersebut. Studi ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2024, dengan mempertimbangkan dinamika ekonomi yang terjadi pada masa pasca-pandemi. Profitabilitas diukur dengan Return on Assets (ROA), kebijakan dividen menggunakan Dividend Payout Ratio (DPR), dan likuiditas melalui Current Ratio (CR), sedangkan nilai perusahaan diproksikan dengan Price to Book Value (PBV). Penelitian ini menggunakan pendekatan kuantitatif dan analisis regresi berganda, dilanjutkan dengan uji interaksi menggunakan Moderated Regression Analysis (MRA) untuk melihat pengaruh kepemilikan manajemen sebagai variabel moderasi. Hasil dari penelitian ini diharapkan memberikan kontribusi dalam pengambilan keputusan keuangan perusahaan dan menjadi bahan pertimbangan bagi investor dalam menilai faktor-faktor yang memengaruhi nilai perusahaan. Selain itu, temuan dalam penelitian ini juga dapat memperkaya literatur ilmiah di bidang manajemen keuangan, terutama dalam konteks tata kelola perusahaan dan strategi peningkatan nilai perusahaan di sektor manufaktur.
Obedience pressure and group pressure: An experimental study on whistleblowing Ulfa, Ulfa; Utami, Intiyas
Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i1.3950

Abstract

Obedience pressure is when individuals receive commands from their superiors to act unethically. Group pressure refers to individuals within a group that considers unethical actions acceptable. Meanwhile, whistleblowing refers to the reporting action of whistleblowers aware of fraud in their workplaces. This research aims to examine the causal association between obedience pressure and group pressure, and whistleblowing intentions. This research uses a 2x2 between-subject experimental study. Our subjects are students from an accounting department in Central Java. Our results demonstrate that individuals under low obedience pressure have higher whistleblowing intentions than those under high. Second, individuals under low group pressure have higher whistleblowing intentions than individuals under high group pressure. Third, there is an interaction between obedience pressure and group pressure on whistleblowing intentions. This research contributes to the whistleblowing literature and informs companies in developing an optimal whistleblowing system.
Studi Eksperimental atas Kontrol Diri dan Gaya Hidup: Dampaknya pada Niat Kecurangan Pranata, Tan, Debora Agnez; Utami, Intiyas
Jurnal Kajian Akuntansi Vol 5 No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.3581

Abstract

Abstract The purpose of this research is to examine the causality relationship between self-control and lifestyle as well as the interaction of those two variables on the intention to commit fraud in the procurement of goods and services in the government sector. This research used laboratorioum experimental design of 2x2 between subjects with 80 participants of an undergraduate accounting study program at one university in Central Java. The participants whose role as an employee in the procurement of goods and services who want to commit fraud on the basis of the level of self-control and lifestyle. The results showed, first individuals with low levels of self-control will have a higher fraud intention than individuals with high levels of self-control. Second, individuals with high lifestyle levels will have a higher fraud intention than individuals with low lifestyle levels. Third, in conditions of low self-control and high lifestyle, the subject has the intention of highest to do fraud.Keywords: Fraud intention; Lifestyle; Self-control.Abstrak Tujuan dari riset ini adalah untuk menguji hubungan kausalitas antara variabel tekanan situasional dan variabel tingkat integritas serta interaksi kedua variabel tersebut pada niat untuk melakukan kecurangan. Penelitian ini menggunakan desain eksperimental laboratorium 2 x 2 between subject dengan 80 partisipan mahasiswa prodi Akuntansi pada salah satu universitas di Jawa Tengah. Partisipan akan berperan sebagai seorang pegawai pengadaan barang dan jasa yang hendak melakukan niat kecurangan atas dasar tingkat pengendalian diri dan tuntutan akan gaya hidup yang dimiliki. Hasil penelitian ini menunjukkan bahwa pertama, individu dengan tingkat kontrol diri yang rendah akan cenderung memiliki niat melakukan kecurangan yang tinggi daripada individu dengan tingkat kontrol diri yang tinggi. Kedua, individu dengan tingkat gaya hidup yang tinggi akan cenderung memiliki niat melakukan kecurangan yang lebih tinggi daripada individu dengan tingkat gaya hidup yang rendah. Ketiga, dalam kondisi tingkat kontrol diri yang rendah dan tingkat gaya hidup yang tinggi maka subjek akan memiliki niat untuk melakukan kecurangan yang tinggi.Kata Kunci: Gaya hidup; Kontrol diri; Niat kecurangan.
MOBILIZATION OF DEVELOPMENT CAPITAL IN EAST NUSA TENGGARA: LEADERSHIP OF GOVERNOR VIKTOR BUNGTILU LAISKODAT Pius Rengka; Daniel Daud Kameo; Intiyas Utami; Wilson M.A. Therik
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2025): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i4.7443

Abstract

This study examines the social, political, and economic changes in East Nusa Tenggara Province during the leadership of Governor Viktor Bungtilu Laiskodat (2018–2023). As a marginal region, East Nusa Tenggara presents complex development challenges that demand an adaptive leadership model. Utilizing Pierre Bourdieu's theory of capital—social, economic, and cultural—this research analyzes how Governor Viktor Bungtilu Laiskodat’s strategies interacted with the local community’s habitus. A qualitative method was employed to explore the dynamics of the changes that occurred. The main findings include: (1) the strengthening of social capital through empowerment programs such as "Plant Corn, Harvest Cattle" (TJPS); (2) bureaucratic reforms that fostered more transparent and effective governance; and (3) infrastructure development that accelerated mobility, reduced isolation, and encouraged socio-economic transformation. The study reveals that leadership in marginalized areas requires the capacity to contextually mobilize local capital to achieve inclusive and sustainable development. This research contributes theoretically to the literature on political leadership in marginal regions and offers practical implications for the formulation of context-based development policies.
AUDITORS' PERSONALITY IN INCREASING THE BURNOUT Intiyas Utami; Ertambang Nahartyo
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.132

Abstract

Auditors; personality is deemed to have some effects on the burnout. This factor is consideredimportant when the increase or decrease of burnout is identified. This research examinesthe moderating effect of type A personality on the relationship between role overloadand burnout in audit contexts. Most burnout researches have focused on the correlation ofvarious environmental factors, whereas individual differences factors also play an importantrole in the development of burnout. The data was done by means of survey on the participantsand this includes 58 auditors (junior, senior and manager) who work at public accountingfirms in Yogyakarta, Semarang, Jakarta and Palembang. The result shows that typeA personality intensifies the relationship between role overload and burnout.
Study on decision making model on information presentation by client’s management: an experimental test on halo and recency effect Intiyas Utami; Sutarto Wijono
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.311

Abstract

Auditing is a process to verify financial statements that require a high degree of professional skepticism from auditors. However, auditors individually have cognitive limitation in processing information. Overall assessment potentially leads to halo effect that will influence auditors’ decision making. On the other hand, the sequence and type of information presentation affect primacy and recency effect. Our experimental research design manipulated the information about client (convincing or unconvincing), type of information presentation (step by step and end of sequence), sequence of presentation (positive-negative, negative-positive) and length of information (long and short). The subjects of experiment were students who had taken auditing courses. The results shows that (1) there was higher halo bias when individuals had convincing clients than unconvincing clients, (2) there was halo and primacy effects when individuals had convincing clients and information was presented simultaneously and sequentially, (3) there was halo and primacy effects when individuals had convincing clients and information was presented both with positive-negative and negative-positive sequences and both with short and long series.
Group support system and explanatory feedback: An experimental study of mitigating halo effect Intiyas Utami; Sutarto Wijono
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.511

Abstract

Comprehensive assessment potentially leads to halo effect that will affect accuracy of auditors’ decision-making process. Biased initial audit decision will potentially influence final audit decision. It is there-fore necessary to mitigate halo effect that is the consequence of auditors’ good impression on clients’ initial condition. This re-search aims to empirically show that halo effect can be mitigated by explanatory feedback and Group Support System (GSS). The researchers experimentally mani-pulate explanatory feedback and GSS using online web-site. The subjects are stu-dents who have already taken auditing courses. The results show that: 1) explanato-ry feedback can mitigate halo effect so that audit decision will be more accurate 2) GSS can also mitigate halo effect 3) explanatory feedback and GSS are the best me-thods to mitigate halo effect.
Belief Revision towards Long-Series Information Tri Ika Ayuananda; Intiyas Utami
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1124

Abstract

The purpose of the research is to assess the primacy effect of the sequence for the manner of presentation and information formation on the audit decisions in revising the belief when the information is presented differently. The primacy effect is the decision by the auditor when the information is provided in sequence and weighting the larger initial information towards the auditor belief. This research used a 2x2x2 experimental design with 116 participants of the Undergraduate accounting majors (S1). The results of the research showed that: 1) the primacy effect on decision-making occurred when information was presented sequential pattern;2) the decision making audit, the primacy effects occurred  in a visual form; 3) there is a primacy effect when the information is presented with a long series order.
Analyzing the recency effects on long series audit information and its mitigation methods with group discussions Yolanda Christina Rambing; Intiyas Utami; Ika Kristianti
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1204

Abstract

This study aims to examine the recency effect that occurs due to the effect of sequences on long series audit information and test the effectiveness of group discussion to improve the decision quality. The recency effect is a tendency to give more weight to the latest information compared to other information received. Therefore, it is necessary to provide a method for mitigating the recency effect by using group discussion. This study used a 2x2x2 experimental design for a subject with 81 participants from accounting students. The results show that the individual decision quality that experienced the recency effect due to positive-negative and negative-positive sequential information after group discussion became better than before group discussion. The individual decision quality that experienced the recency effect due to positive-negative simultaneous information could not be mitigated by group discussion. Group discussion is an effective method for overcoming the recency effect on sequential information rather than on simultaneous information. Therefore, group discussion can be used as a strategy to reduce recency effects and improve the quality of audience decisions.
Visual learning methods: strategy for mitigating unethical decisions in accounting education Natasia Alinsari; Intiyas Utami; Marwata Marwata
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1905

Abstract

The purpose of this study is to examine the causality between obedience pressures and unethical decisions making and whether the causality can be mitigated by visual-based ethics learning methods. This study employs 2x2 between subjects factorial experiment methods with 114 participants from undergraduate students in accounting. The result of this study shows that there is a causal relationship between obedience pressures and unethical decisions making and that visual-based learning methods have encouraged subjects to make more ethical decisions. In addition, this study also finds that the most ethical decision outcomes are generated by the subjects who are under high obedience pressures and receive visual-based ethics learning methods.
Co-Authors Abraham Kurniawan Adrianus Jori Agus Supriyono Aida Sari Situmeang Ali Muktiyanto anggi saputra Aprina Nugrahesthy Sulistya Hapsari Aprina Nugrahesty Sulistyo Hapsari Ari Budi Kristanto Ari Wicaksono Arismaya, Anisa Aritha Chintya Dewi Astrid Febriana Loru Ngara Ledewara Astrid Putri Rahmajati Augustinus Ignatius Kristijanto Aulia Damar Sustika Ayuananda, Tri Ika Bungtilu Laiskodat, Viktor Choironi Ardiyansyah Christina Dwi Cahyaningrum, Christina Dwi Christina Seva Pranata Daniel D Kameo Daniel Daud Kameo David Adechandra Ashedica Pesudo Eka Widi Libriani Ema Yulianing Tyas Ertambang Nahartyo Etty Puji Lestari Freitas, Jorge Ribeiro Gideon Felix Gunawan Gracella Theotama Hari Sunarto Hary Jocom Hellenikapoulos, Maria Hidayattulloh, Wakhyu I Gede Cahyadi Putra Ika Kristianti Indrawati, Fenny Intan Chelsye Rossa Rumbino Intan Putri Estikasari Jonathan Wiyarta Setiawan Jony Oktavian Haryanto Krestiwanda, Laurentia Julinda Vike Kurniawan, Abraham Laksono Trisnantoro mansyur abdul hamid Marryella Violetha Patiran MARWATA, MARWATA Mika Puspitasari Muskita, Frandyo Izak Natasia Alinsari Nico Octavian Nike Kurniasari Nindya Krismonica Titania Novrilia Wulandari Patiran, Marryella Violetha Pawe, Dominika Odelberta Gaudenzia Pebri Harto Pius Rengka Pranata, Tan, Debora Agnez Priska Tandi Gala Rambing, Yolanda Christina Rina Silvia Rizky Sandhi Setyaki Romaito Situmeang Rulyanti Susi Wardhani Salma Mutiara Salsabil SATRIYAS ILYAS Selvi Andriani Siti Rahayu Situmeang, Aida Sari Situmorang, Tumpal Pangihutan Stanis Man Suharnomo Suharnomo Sumiwi Bonussyeani, Nur Endah Supramono Sutarto Wijono Suzy Novianti Suzy Noviyanti Tan, Debora Agnez Pranata Teguh Wahyono Tri Ika Ayuananda Ulfa Ulfa Valensya Soukotta Vania Yunita Setianto Viktor Bungtilu Laiskodat Viona Christalia Nugrahanti Wahyuni Diah Ekasari Wilson Markus Anderias Therik Wimar Angga Pradana Yefta Andi Kus Noegroho Yohanes Yakobus Werang Kean Yolanda Christina Rambing Yulius Galendra Tulis