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All Journal Journal of Accounting and Investment GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Sriwidharmanely Sriwidharmanely
Department Of Accounting, Faculty Of Economics And Business, Universitas Bengkulu, Bengkulu
Economics, Econometrics & Finance

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Can the Ethical Orientation Mitigate the Manager’s Earnings Management? Priyastiwi Priyastiwi; Sriwidharmanely Sriwidharmanely; Krisnhoe Fitri Fatjriyati
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1281.058 KB) | DOI: 10.18196/jai.2103157

Abstract

Research aims: This study investigates the role of the ethical orientation of management in the relationship of asymmetry information and management status toward an individual’s decision-making with respect to earnings management behaviors.Design/Methodology/Approach: This methodology is an experimental method with 2x2 between-subject designs. 55 Accounting students from three private universities participated in 4 scenarios of cases (permanent and contractual management status, high and low asymmetry information) individually. Other side, the ethical orientation is measured, relativist and idealist. The Hypothesis was analyzed by ANOVA.Research findings: The ethical orientation influence managers’ earnings management decisions. It can mitigate the influence of asymmetry information toward manager earning management decisions. Theoretical contribution/ Originality: This research explains that earnings management behavior also can be explained by ethical approach, not only by using agency theory. Decision-makers will use ethical considerations when they are faced by the earnings management practices.Practitioner/Policy implication: The results support pro-social theory that ethical orientation can influence the decision making when individuals are exposed to ethical dilemmas to make earning management.Research limitation/Implication: Participants in this study used students, so they did not have experience. future studies can use professional participants and consider management status in more detail.
PENGARUH USER-RELATED FACTORS TERHADAP KUALITAS HASIL PENGEMBANGAN SISTEM INFORMASI Sriwidharmanely -; Evi Herlyaminda
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 2 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ACTThis research aims to test the effects of user-related factors to quality of information systemdevelopment result. Researcher analyze six factors of user- related such as: user’s participation asindependent variable, and user-developer’s communication, user’s influence, user’s conflict, user’straining and education, user’s expertise as moderating variables. The samples of this research are35 accademic staffs of faculty in Bengkulu University that use information system, SIAKAD. The datawere analyzed by using Moderating Regression Analysis.The results show that user participation significantly incluence the information systemdevelopment results. Whereas, the user-developer’s communication, the user’s training andeducation are moderating variables on the relationship between user’s participation and the quality ofinformation system development result; while the user’s influence, the user’s conflict, and the user’sexpertise does not moderate this relationship.
Profit Opacity, Investor Legal Protection and Cost of Capital: A Conceptual Framework Sriwidharmanely Sriwidharmanely; Herawansyah Herawansyah; Danang Adi Putra
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 1 (2022): Juni
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i1.719

Abstract

This paper aims to develop a conceptual framework that investigates and provides a systematic understanding of the impact of long opacity and legal protection on investors on the cost of capital. This study refers to the literature related to earnings opacity, investor legal protection and the cost of capital to ascertain the impact of profit opacity and investor legal protection on the cost of capital and the mediating role of profit opacity on the relationship between legal protection of investors and the cost of capital. This conceptual framework describes the process of congruence between earnings opacity and investor legal protection as an antecedent and consequent to the cost of capital, as well as the mediating role of earnings opacity. The results of the literature review show three propositions. This framework provides an opportunity for seekers and practitioners to further investigate the effect of profit opacity on the cost of capital and the mediating role of this profit opacity in the relationship between investor legal protection and the cost of capital..
Co-Authors Danang Adi Putra Evi Herlyaminda Herawansyah Krisnhoe Fitri Fatjriyati Priyastiwi, Priyastiwi