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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

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

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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.

BIMBINGAN PENDIRIAN BUMDES UNTUK PENGUATAN PEMBERDAYAAN MASYARAKAT Baihaqi Baihaqi; Madani Hatta; Danang Adi Putra; Herawansyah Herawansyah; Sriwidharmanely Sriwidharmanely
Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/indonesiaraya.4.1.1-6

Kecamatan Tanjung Agung Palik Kabupaten Bengkulu Utara yang terdiri dari 10 desa, hanya terdapat 1 (satu) BUMDES, sedangkan untuk desa-desa yang lain belum membentuk BUMDES. BUMDES yang ada di Desa Tanjung Agung pun belum dikelola dengan baik bahkan proses pendiriannya belum mengacu pada proses pendirian yang benar. faktor utama yang menjadi kendala sehingga belum terealisasinya pendirian BUMDES ini karena selama ini dana desa yang diperoleh selama 4 tahun ini masih diperuntukkan untuk pembangunan fisik. Selain itu, belum adanya motivasi dari masyarakat desa karena mereka menganggap pendirian BUMDES ini membutuhkan investasi yang besar, manajemen yang punya keahlian manajerial dan punya sifat wirausaha dan masyarakat belum mengenali potensi desa mereka. Sosialisasi yang mereka dapatkan tentang BUMDES juga masih terbatas terutama yang berkaitan dengan proses pendirian dan manajemen BUMDES. Kegiatan pengembangan BUMDES yang ada di Kecamatan Tanjung Agung Palik diharapkan dapat ditindaklanjuti PKM selanjutnya dengan membuat pendampingan dan pelatihan yang dapat menunjang berdirinya BUMDES yang baik. Tujuannya adalah menjadikan desa-desa pada Kecamatan Tanjung Agung Palik memiliki tingkat perekonomian mandiri yang baik.

The Effect of Formal Performance Evaluation and Efficacy on Supervisor Trust in Employees with Remote Working Shalihani Humaira; Sriwidharmanely Sriwidharmanely
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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This study examines the effect of formal performance evaluation and efficacy on supervisors' trust in remote employees. One important way to create effective performance is the trust of superiors in their subordinates and vice versa. Remote working means employers and employees don't have to meet in person to get work done. This research uses the Leadership Member Exchange (LMX) leadership theory. Leadership Member Exchange (LMX) theory is the perception of interaction between superiors and employees. This article examines how efficacy can strengthen employers' trust in their employees' data in remote work. Still, formal performance evaluations do not have the effect obtained using online questionnaire survey data. The method in this study used multiple regression.

The Role of Accounting Student Learning Experience on Career Choices as Public Accountants: The Effects of Information Overload and Alternative Attractiveness Ovy Alexander; Sriwidharmanely Sriwidharmanely
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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This research project aims to delve deeper into the impact of experiential learning, the challenge of information overload, and alternative career appeal when individuals decide to pursue a career as a public accountant. This study employs Cognitive Load Theory (CLT) to explore the roles of information overload and alternative career attractiveness in individuals' decisions regarding public accounting careers based on their learning experience, which motivated them. The research methodology involves the administration of a questionnaire, with participants selected through random sampling from a pool of accounting students. The study employs Moderated Regression Analysis (MRA) to examine the relationships between these variables. The findings indicate a significant association between information overload and its reinforcement of the role of experiential learning in career choice among accounting students. In contrast, alternative career attractiveness does not exhibit a meaningful relationship. It appears to weaken the influence of learning experience in their decision-making process regarding a career as a public accountant.

The Influence of Self Integrity and Support from Department/Study Program Management on Students' Willingness to Report Academic Fraud Niken Utami Kamesa; Sriwidharmanely Sriwidharmanely
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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This study examined the influence of self integrity and support from department/program study management on students' willingness to report academic fraud. The research method uses a survey method, and data collection is done by distributing online questionnaires via Google Forms. The sample of this study consisted of active students in universities and degree programs, using random sampling as the sampling technique. This study uses the Theory of Planned Behavior (TPB) to measure student behaviour in reporting cheating caused by self integrity and management support at the Department/Study Program—hypothesis testing using moderated regression analysis. Research results show that self integrity has a significant relationship in determining student attitudes toward reporting academic fraud, with additional support from faculty administrators/programs as a moderating variable to strengthen students' desire to report fraud. Students with high levels of self integrity are more likely to report fraud.

The Effect of Corporate Environmental Responsibility (CER) on Firm Value with Good Corporate Governance (GCG) as a Moderating Variable Zakia Juliani; Lismawati Lismawati; Sriwidharmanely Sriwidharmanely; Putri Indah Lestari
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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This studyaims to examine the effect of Corporate Environmental Responsibility on Corporate Value with Good Corporate Governance (GCG) as a moderation variable. This research is an empirical research based on financial statement data on manufacturing companies listed on the IDX for the 2020-2021 period. The sample selection technique uses purposive sampling with a total of 40 samples. Data analysis techniques use regression tests and Moderated Regression Analysis (MRA). Environmental Performance is measured using PROPER rating, Good Corporate Governance (GCG) component is measured using Managerial Ownership, Institutional Ownership, Audit Committee, Board of Commissioners, and Independent Board of Commissioners. The results of the research findings, namely: (1) Corporate Environmental Responsibility (CER) has a significant effect on Company Value. (2) Managerial Ownership, Institutional Ownership and Audit Committee cannot moderate the relationship of Corporate Environmental Responsibility (CER) to Corporate Value. (3) The Board of Commissioners and the Board of Independent Commissioners may moderate the relationship of Corporate Environmental Responsibility (CER) to Corporate Value.

The Role of IT Trust Related to the Impact of Technostress on User Performance of the SAKTI Kartika Ayuning Tiar; Sriwidharmanely Sriwidharmanely
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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This research endeavors to broaden the understanding of trust as a coping mechanism rooted in emotions, specifically concerning technostress experienced by SAKTI users. The study explores how trust impacts individuals' performance in this context. The objective of this research is to investigate the correlation between Technostress, IT Trust, and the performance of users of the SAKTI system. This study makes a scholarly contribution to systems and technologies by examining their impact on application users' experiences, specifically focusing on their usage patterns and the resulting positive or bad experiences. The present study used a questionnaire survey methodology to collect primary data. This study demonstrates no detrimental impact of technostress on the performance of SAKTI users. The findings of this study indicate that the mediating role of IT Trust is evident in the association between technostress and the performance of SAKTI users. Engaging in proactive measures to alleviate the technical stress encountered by SAKTI is deemed permissible due to its potential impact. For users of SAKTI, the presence of technology is not to be taken lightly; rather, it catalyzes enhancing personal performance. The presence of confidence in technology can mitigate the effects of technological stress and foster positive engagement among SAKTI users.

Corporate Governance, Voluntary Disclosure, Earning Quality, Information Asymmetric: A Conceptual Framework Putra, Danang Adi; Herawansyah; Sriwidharmanelly; Madani Hatta
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 3 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i3.162

There are many factors in financial markets that have different levels of understanding and knowledge in managing available information. With this condition, actors/participants, especially investors, will be informed differently, or there will be information asymmetry in the financial market. This study aimed to develop a conceptual framework that investigates and provides a systematic understanding of the relationship between profit quality, voluntary disclosure, and information asymmetry as single and interaction effects. Furthermore, the study explains the role of corporate governance implementation on the quality of earnings and voluntary disclosure. The explanation of the relationship between the variables studied is based on agency theory with a literature review related to earning quality, voluntary disclosure, information asymmetry, and corporate governance. This conceptual framework illustrates the impact of earning quality and voluntary disclosure on information asymmetry and the role of the interaction between earnings quality and voluntary disclosure of information asymmetry. The results of the literature review present five prepositions that can be formulated in hypotheses to be confirmed. In conclusion, this framework allows researchers and practitioners to investigate further the relationship between variables intended in this research model.

Corporate Governance, Voluntary Disclosure, Earning Quality, Information Asymmetric: A Conceptual Framework Putra, Danang Adi; Herawansyah; Sriwidharmanelly; Madani Hatta
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 3 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i3.162

There are many factors in financial markets that have different levels of understanding and knowledge in managing available information. With this condition, actors/participants, especially investors, will be informed differently, or there will be information asymmetry in the financial market. This study aimed to develop a conceptual framework that investigates and provides a systematic understanding of the relationship between profit quality, voluntary disclosure, and information asymmetry as single and interaction effects. Furthermore, the study explains the role of corporate governance implementation on the quality of earnings and voluntary disclosure. The explanation of the relationship between the variables studied is based on agency theory with a literature review related to earning quality, voluntary disclosure, information asymmetry, and corporate governance. This conceptual framework illustrates the impact of earning quality and voluntary disclosure on information asymmetry and the role of the interaction between earnings quality and voluntary disclosure of information asymmetry. The results of the literature review present five prepositions that can be formulated in hypotheses to be confirmed. In conclusion, this framework allows researchers and practitioners to investigate further the relationship between variables intended in this research model.

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