Article Per Year (5 Year)
p-Index From 2020 - 2025
1.037
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Journal of Accounting and Investment EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal E-JURNAL AKUNTANSI
Ertambang Nahartyo
Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
RISET EKSPERIMENTAL PENGAUDITAN: EVOLUSI DAN TOPIK KONTEMPORER Utami, Intiyas; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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

Abstract

Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the international article from the 1970s to 2000s. This article is organized into the following sections. After the introductory part, it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics of contemporary EAP, and the development of EAP in Indonesia. Based on the analysis of international EAP articles, we suggest that future research focuses on risk-based auditing, modes of presentation of audit information, fraud risk assessment, analytical procedure, interaction between auditors and clients (negotiation and agreement) and interaction between auditors with their auditor counterparts (brainstorming).
PERANAN FEEDBACK DALAM MENGOPTIMALKAN PELATIHAN PENUGASAN REVIEW PENGENDALIAN INTERN: EKSPERIMEN DENGAN KERANGKA TEORI KOGNITIF Nurim, Yavida; Kusuma, Indra Wijaya; Supriyadi, Supriyadi; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

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

Abstract

Based on cognitive theory, this study aims to compare between outcome feedback and explanatory feedback in the acquiring of internal control review task knowledge and performance. Both of feedbacks serve different review mechanism, so it will influence auditor’s judgment process. This study uses experimental method, involving undergraduate accounting students as participants as a proxy for inexperienced auditors. The result implies that training should enhance the optimum knowledge acquisition because the appropriateness of training method will encourage optimum auditor’s performance in internal control review.
EFEK TIPE KECURANGAN DAN ANONIMITAS TERHADAP KEPUTUSAN INVESTIGASI AUDITOR INTERNAL ATAS TUDUHAN WHISTLEBLOWING Darjoko, Felix Joni; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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

Abstract

A number of factors affects the effectiveness of whistleblowing system, such as the whistleblower, the wrongdoer, and other relevant parties. However, whistleblowing literature, so far, seems to attend more on whistleblowers’ perspectives. Little is known about aspects from recipient perspectives, especially the effect of psychological biases that can seriously damage the effectiveness of the system. This study extend the whistleblowing literature by experimentally investigating how the fraud type and anonymity influence the recipient decision making process. The results show that internal auditor (as recipient) has lower probability to respond to fraudulent earning management allegation than to that of asset misappropriation. In regard to the anonymity effect, this research is consistent with prior studies in that anonymity provides less credible information for fraud allegation. This study contributes to the literature by highlighting the importance of type of fraud as contextual factor that determine the whistleblowing effectiveness from recipient perspectives.
MAGNITUDE OF CORRUPTION, RATIONALIZATION, AND INTERNAL CONTROL QUALITY: AN EXPERIMENTAL STUDY ON SUBSEQUENT OFFENSE Nahartyo, Ertambang; Haryono, Haryono
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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

Abstract

This research examines the extent to which the rationalization tactics model reflects the relation between magnitude of corruption and attitudes toward corruption. The rationalization model predicts that individuals will justify their corrupt acts and that rationalizations will affect subsequent offense depending upon the levels of internal control quality. Using a 2 X 2 between-subjects experiment with 170 public servants as participants, this research finds that individuals are more prone to accept and rationalize their corrupt acts in the gratuities context than in the bribery context. Further, this research finds that rationalizations lead to subsequent offense. However, this study cannot find support on the mitigating effect of internal control quality. The results point to the importance of considering the implications of organizational culture for future effective combat against corruption.
Co-Authors ,, Haryono Agung Nur Probohudono Almilia, Luciana Spica Almilia Anak Agung Gede Sugianthara Andi Aris Mattunruang Anju Theresia Lubis Darjoko, Felix Joni Darjoko, Felix Joni Desi Rindi Rahmawati Dwi Ratmono Eko Suwardi Fauzan Misra Hanny Hafiar Haryono Haryono I Gusti Ayu Desni Saraswati Sudirga Imas Nurani Islami Inayah Abdillah Rabbani Indra Wijaya Kusuma Intiyas Utami Jogiyanto Hartono Luciana Spica Almilia Muhammad Sofian Maksar Negina Kencono Putri Negina Kencono Putri Negina Kencono Putri Nurim, Yavida Siti Arifah Siti Rodiah Slamet Sugiri Supriyadi . Supriyadi Supriyadi Supriyadi Supriyadi YAVIDA NURIM Yayi Suryo Prabandari Zaki Baridwan ZAKI BARIDWAN