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All Journal AKUNTABILITAS Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) MODUS-Jurnal Ekonomi dan Bisnis Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Indonesian Journal of Taxation and Accounting
Dewi, Ayu Aryista
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Student Understanding of The Sales and Collection Cycle Audit through the Web-based Learning Implementation Rahman, Aulia Fuad; Rusydi, Mohamad Khoiru; Wulandari, Putu Prima; Kholilah, Kholilah; Dewi, Ayu Aryista
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.17328

Abstract

The purpose of this study is to compare student understanding levels before and after the implementation of web-based learning. This research is crucial to maintain the focus of learning media development on CLO achievement, which is the core objective of learning. This qualitative study aims to provide descriptive accounts of the findings of variations in students' scores before and after using web-based learning. Thirty students in the Auditing 2 class were subjected to the implementation of learning at one of the leading universities in East Java, Indonesia. The test consisted of six parts, ICQ, confirmation of accounts receivable, subsequent test, test of detail, accounts receivable working paper, and sales working paper related to the sales and collection cycle. The findings indicate that due to students' active involvement in learning, there is a very large increase in the average student score before and after the web-based learning implementation.
Sikap “Silence” Terhadap Niat Melakukan Whistleblowing Dewi, Ayu Aryista; Anggara, I Wayan Gde Wahyu Purna
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10821

Abstract

This study aims to examine the influence of silence, subjective norms, and personal reporting costs on whistleblowing intentions, as well as the perception of organizational support as a moderating variable. The research used a survey method by distributing questionnaires to 120 accounting students as a surrogate of future accountant. The results showed that the lower the silence and the cost of personal reporting, the more the accountant's intention to report fraud. Meanwhile, subjective norms have no effect on the accountant's intention to report fraud. The study also found that the perception of organizational support strengthened the influence of silence and subjective norms on whistleblowing intentions, but failed to moderate the relationship between personal reporting costs and whistleblowing. The results have implications for organizations and policymakers in designing a reporting system that can motivate accountants in reporting fraud.
The Effect of Executive Compensation and Managerial Ownership on Earnings Management with CEO Overconfidence as a Moderating Variable Ni Luh Ayu Karningsih; Anak Agung Gde Putu Widanaputra; I Ketut Yadnyana; Ayu Aryista Dewi
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.628

Abstract

Purpose – This study examines the effect of executive compensation and managerial ownership on earnings management, and the moderating role of CEO overconfidence in these relationships within Indonesian non-financial firms. Methods – A quantitative approach was applied using 152 firm-year observations from Basic Materials, Consumer Cyclicals, Consumer Non-Cyclicals, Industrials, and Healthcare companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling was used. Earnings management was measured through discretionary accruals using the Modified Jones Model. Executive compensation was measured as the natural logarithm of top executive remuneration, managerial ownership as the natural logarithm of management share ownership, and CEO overconfidence as the capital expenditure to operating cash flow ratio. Data were analyzed using fixed-effects panel regression with firm-clustered standard errors. Findings – Executive compensation and managerial ownership negatively and significantly affect earnings management, confirming the alignment effect of agency theory. CEO overconfidence does not significantly moderate either relationship; both governance mechanisms remain effective regardless of CEO overconfidence. A supplementary binary overconfidence test shows that managerial ownership is measurement-sensitive. Research implications – The findings suggest that agency theory’s rational-manager assumption explains the direct effects of compensation and ownership. The non-significant moderation effects and measurement sensitivity imply that the interaction between psychological bias and governance mechanisms is context-dependent and proxy-specific. Future research should employ multiple overconfidence measures to define moderation boundaries. Originality – This study simultaneously tests two governance mechanisms and their interaction with CEO overconfidence in one Indonesian model, offering methodological and contextual insight rather than a definitive empirical claim.
Co-Authors A.A.N.A. Kresnandra Anak Agung Gde Putu Widanaputra Anggara, I Wayan Gde Wahyu Purna Aulia Fuad Rahman Desi Tri Kurniawati Dewi, Luh Gede Krisna DODIK ARIYANTO Gede Surya Pratama Gerianta Wirawan Yasa Henny Triyana Hasibuan I Ketut Yadnyana I Made Dany Yadnyapawita I Made Sukartha Kholilah Kholilah Kholilah Made Ayu Riski Meinanda Kesumastuti Mohamad Khoiru Rusydi Ni Luh Ayu Karningsih Ni Made Dwi Ratnadi Ni Putu Gita Darmayanti Ni Putu Meydiani Chintia Dewi Putu Prima Wulandari