Articles
<![CDATA[BUDGETARY PARTICIPATION AND STRETCH TARGETS: PROCEDURAL FAIRNESS IN A STRETCH BUDGET CONDITION ]]>
<![CDATA[Ertambang Nahartyo]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 1 (2012) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2012.v16.i1.138
<![CDATA[Penganggaran yang berkaitan dengan masalah perilaku memiliki pengaruh penting pada efektivitas organisasi. Partisipasi anggaran umumnya mengacu pada sejauh mana bawahan berpartisipasi dalam penyusunan anggaran dan mempengaruhi sasaran anggaran. Tujuan penelitian ini adalah untuk menguji apakah komponen kontrol (ekonomi) dari keadilan prosedural memberi kontribusi yang signifikan dalam menjelaskan hubungan antara partisipasi anggaran dan komitmen anggaran dalam kondisi stretch budget. Mahasiswa melaksanakan tugas yang melibatkan keputusan penganggaran dasar. Tugas utama mereka adalah mengkode simbol sebanyak mungkin dalam sesi pekerjaan atas kondisi yang berbeda. Manipulasi suara, pilihan, dan jenis anggaran secara acak ditugaskan pada partisipan. Dua variabel dependen, judgment keadilan prosedural dan komitmen anggaran, diukur. Hasil penelitian menunjukkan bahwa kombinasi suara dan pilihan mempengaruhi judgment keadilan prosedural. Dalam kondisi stretch budget, keadilan prosedural memiliki pengaruh mediasi dalam hubungan antara suara dan pilihan dan komitmen anggaran. Selain itu, studi ini menemukan bahwa dalam kondisi stretch budget, suara dan pilihan memiliki hubungan negatif dengan komitmen anggaran, hal tersebut menunjukkan bahwa partisipasi anggaran menciptakan masalah perilaku.]]>
<![CDATA[Governance structure and the tendency to do financial statements fraud ]]>
<![CDATA[Agung Nur Probohudono]]>;
<![CDATA[Anju Theresia Lubis]]>;
<![CDATA[Ertambang Nahartyo]]>;
<![CDATA[Siti Arifah]]>
<![CDATA[ Jurnal Akuntansi & Auditing Indonesia Vol 26, No 1 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol26.iss1.art6
<![CDATA[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.]]>
<![CDATA[Examining Mediating and Moderating Models on The Relationship Among Management Control Systems, Innovations, and Performance ]]>
<![CDATA[DWI RATMONO]]>;
<![CDATA[ERTAMBANG NAHARTYO]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.249
<![CDATA[The findings of previous research examining the relationship among management control system (MCS), innovation, and performance remain inconsistent (Bisble and Otley 2004; Chenhall et al. 2011, Dunk 2011). Davila et al. (2009) suggest that future research should focus on the empirical investigation of levers of control (LOC) theory to explain these inconsistent findings. In response to this suggestion, this study aims to examine the mediating and moderating model of the relationship among MCS, innovation, and performance. This study extends Bisble and Otley's study (2004) by using more comprehensive definition and measurement of research variables. Data are collected using mail and e-mail survey to controllers of manufacturing firms listed in the Indonesian Stock Exchange (IDX). Partial Least Square (PLS) is used to test the hypotheses due to its ability to test the presence of multiple dependence relationship of latent variables simultaneously (Hair et al. 2010; Kock 2011). The result of this study supports the mediation hypothesis that the MCS affects performance indirectly through innovation. Overall, this study contributes in explaining the inconclusive and contradictory findings of management accounting prior research.]]>
<![CDATA[Do the Framing Effect Occur in the Investment Decision Based on Tabular Format Information Risk: A Fuzzy-Trace Theory Framework? ]]>
<![CDATA[Negina Kencono Putri]]>;
<![CDATA[Zaki Baridwan]]>;
<![CDATA[Supriyadi Supriyadi]]>;
<![CDATA[Ertambang Nahartyo]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.355
<![CDATA[Abstract: This study tests on investment decisions based on risk information within the framework of verification Fuzzy Trace Theory (FTT). FTT assumes individuals prefer to use the simple reason that in the presentation of information and make a decision. An experiment which involved 27 participants was conducted. The experiments carried out to test whether the risk information of different frame-sequential time given concerning the framing effect described through the framework of FTT-can affects investment decision-making process. The results showed that the participants in this study chose to perform actions that are not at risk when information is presented in a positive frame. Investment decisions which they set such decisions tend to avoid risk. This is consistent with FTT are focusing testing on the frame problem. Other findings obtained in this study in the form of the tendency of the experimental participants to take risky decisions when information is presented in a negative frame. Abstrak: Penelitian ini berutjuan untuk menguji keputusan investasi berbasis risiko dalam kerangka Fuzzy Trace Theory (FTT). FTT mengasumsikan bahwa seseorang memiliki preferensi untuk menggunakan informasi yang ditamilkan dalam bentuk yang sederhana dalam membuat sebuah keputusan. Penelitian ini merupakan penelitian eksperimen yang melibatkan 27 orang partisipan. Eksperimen yang dilakukan menguji apakah informasi risiko yang dibingkai secara berbeda dan disampaikan dalam waktu yang berurutan dalam kerangka FTT akan mempengaruhi proses pembuatan keputusan investasi Hasil penelitian menunjukkan bahwa partisipa dalam penelitian ini memilih untuk mengambil keputusan yang tidak berisiko bila informasi disampaikan dalam frame yang positif. Hasil lain yang diperoleh dalam penelitian ini adalah bahwa seseorang cenderung untuk mengambil keputusan yang berisiko apabila informasi disampaikan dalam frame yang negatif. ]]>
<![CDATA[RISET EKSPERIMENTAL PENGAUDITAN: EVOLUSI DAN TOPIK KONTEMPORER ]]>
<![CDATA[Utami, Intiyas]]>;
<![CDATA[Nahartyo, Ertambang]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[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).]]>
<![CDATA[PERANAN FEEDBACK DALAM MENGOPTIMALKAN PELATIHAN PENUGASAN REVIEW PENGENDALIAN INTERN: EKSPERIMEN DENGAN KERANGKA TEORI KOGNITIF ]]>
<![CDATA[Nurim, Yavida]]>;
<![CDATA[Kusuma, Indra Wijaya]]>;
<![CDATA[Supriyadi, Supriyadi]]>;
<![CDATA[Nahartyo, Ertambang]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[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.]]>
<![CDATA[EFEK TIPE KECURANGAN DAN ANONIMITAS TERHADAP KEPUTUSAN INVESTIGASI AUDITOR INTERNAL ATAS TUDUHAN WHISTLEBLOWING ]]>
<![CDATA[Darjoko, Felix Joni]]>;
<![CDATA[Nahartyo, Ertambang]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[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.]]>
<![CDATA[MAGNITUDE OF CORRUPTION, RATIONALIZATION, AND INTERNAL CONTROL QUALITY: AN EXPERIMENTAL STUDY ON SUBSEQUENT OFFENSE ]]>
<![CDATA[Nahartyo, Ertambang]]>;
<![CDATA[Haryono, Haryono]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[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.]]>
<![CDATA[Analisis Faktor-faktor yang Memengaruhi Ketahanan Bisnis pada UMKM DIY di Masa Pandemi Covid-19 ]]>
<![CDATA[Desi Rindi Rahmawati]]>;
<![CDATA[Ertambang Nahartyo]]>
<![CDATA[ ABIS: Accounting and Business Information Systems Journal Vol 11, No 3 (2023): August ]]>
Publisher : <![CDATA[Master in Accounting Program ]]>
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DOI: 10.22146/abis.v11i3.85808
<![CDATA[Penelitian ini bertujuan untuk menguji adanya pengaruh kemampuan inovasi terhadap ketahanan bisnis pada UMKM, menguji pengaruh teknologi terhadap ketahanan bisnis pada UMKM, menguji pengaruh kebijakan pemerintah terhadap ketahanan bisnis pada UMKM, menguji pengaruh sumber daya manusia terhadap ketahanan bisnis pada UMKM, menguji budaya organisasi memoderasi hubungan kemampuan inovasi terhadap ketahanan bisnis UMKM, menguji budaya organisasi memoderasi hubungan teknologi terhadap ketahanan bisnis UMKM, menguji budaya organisasi memoderasi hubungan kebijakan pemerintah terhadap ketahanan bisnis UMKM dan menguji budaya organisasi memoderasi hubungan SDM terhadap ketahanan bisnis UMKM. Metode penelitian yang digunakan adalah kuantitatif dengan jumlah sampel sebanyak 142 responden penelitian. Teknik pengumpulan data dilakukan dengan menggunakan survei kuesioner melalui google form dan dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kemampuan berinovasi, teknologi, kebijakan pemerintah dan SDM berpengaruh positif dan signifikan terhadap ketahanan UMKM di DIY dimasa pandemi Covid-19. Budaya organisasi merupakan variabel moderasi yang memperkuat hubungan kemampuan berinovasi, teknologi, kebijakan pemerintah dan SDM terhadap ketahanan UMKM. Penelitian ini berfokus untuk memperluas penelitian terdahulu terkait faktor-faktor yang mempengaruhi ketahanan UMKM pada konteks pandemi Covid-19. Penelitian selanjutnya diharapkan memiliki objek yang lebih luas dan mendalam tidak hanya di SiBakulJogja.]]>
<![CDATA[RISET AKUNTANSI MANAGEMEN: TELAAH TIGA PERSPEKTIF ]]>
<![CDATA[Ertambang Nahartyo]]>;
<![CDATA[Intiyas Utami]]>
<![CDATA[ Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 2 No. 1 (2015): Jurnal Riset Manajemen ]]>
Publisher : <![CDATA[Program Magister Manajemen STIE Widya Wiwaha Yogyakarta ]]>
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DOI: 10.32477/jrm.v2i1.97
<![CDATA[The purpose of this paper is to discuss the development of management accounting research from three perspectives: reserach topics, theoretical foundations, and research methods. We base our discussion on previous literature reviews in the US, Australia, China, Finland, and other countries. We propose research opportunities in the field of management accounting in Indonesia. We argue that certain topics such as budgeting, performance evaluation, and management accounting techniques implementation are still interesting topics to study further in Indonesia context. As many studies have supported theoretical and practical development, we conjecture that management accounting research in Indonesia should be conducted to answer the question of ‘what does happen’ instead of ‘what should happen’. In line with the conjecture, we contend that research is to focus on practicality aspects and the endeavor to find new frontiers in management accounting practice.]]>
