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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
Ertambang Nahartyo
Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Jurnal Akuntansi

 1 
PENGGUNAAN DESEPSI DALAM EKSPERIMEN: IMPLIKASI ETIS DAN METODOLOGIS SERTA PENANGANANNYA Ertambang Nahartyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 2 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Tulisan ini berisi paparan tentang kontroversi di seputar pemanfaatan desepsi atau muslihat dalam ranah penelitian yang menggunakan desain eksperimen. Desepsi merupakan salah satu bentuk manipulasi dalam eksperimen yang mempunyai setidaknya dua implikasi penting: aspek metodologis dan aspek etis. Dua pertanyaan penting yang mengemuka adalah: apakah desepsi mengancam validitas hasil penelitian eksperimen dan sejauh mana desepsi dapat merendahkan harkat martabat manusia sebagai subjek penelitian eksperimen? Pemaparan dimulai dengan latar belakang beberapa penelitian yang kontroversial, dilanjutkan dengan definisi desepsi menurut sementara ahli, tinjauan terhadap sisi etika dan metodologi desepsi, serta manajemen desepsi dalam penelitian. Pemaparan berlanjut dengan mengetengahkan penggunaan desepsi dalam penelitian bidang ekonomika dan bisnis. Artikel ini diakhiri dengan kesimpulan yang menjelaskan keunggulan dan kelemahan desepsi.Kata kunci: desepsi, penelitian eksperimen, etika riset
Governance structure and the tendency to do financial statements fraud Agung Nur Probohudono; Anju Theresia Lubis; Ertambang Nahartyo; Siti Arifah
Jurnal Akuntansi & Auditing Indonesia Vol 26, No 1 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss1.art6

Abstract

This study aimed to examine the influence of the governance structure which consists of the age of directors, educational background of directors, directors’ gender, managerial ownership, and the existence of Independent Board of Commissioners on financial statement fraud. This research's populations are Manufacturing, Property, Real estate, and Construction Companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. The type of data used in research was secondary data and using a purposive sampling method to determine 475 companies for the samples. This research used a logistic regression analysis. The result of this research indicated that the age of directors, the gender of directors, and managerial ownership had a significant negative effect on financial statement fraud. However, the study did not find the advantage of the educational background of directors and the existence of the independent member of the Board of Commissioners on financial statement fraud.
Co-Authors ,, Haryono Agung Nur Probohudono 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