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

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Experiment Study: The Effect of Tournament Incentive Schemes on Budgetary Slack and Moral Reasoning as Moderation Rabbani, Inayah Abdillah; Nahartyo, Ertambang; Mattunruang, Andi Aris; Maksar, Muhammad Sofian
The Indonesian Journal of Accounting Research Vol 28, No 1 (2025): IJAR January 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.803

Abstract

A number of empirical findings on tournament incentive schemes proved the effectiveness and efficiency of tournament incentive schemes in improving the performance of employees and managers. However, the latest study connecting the tournament incentive schemes to negative behavior proved that the tournament incentive schemes encourage opportunistic behavior in companies. This study aims to investigate the effect of implementing tournament incentive schemes in two different schemes and the effect of different levels of individual moral reasoning on budgetary slack and to conduct investigations on the role of moral reasoning in moderating the tournament incentive scheme to budgetary slack. This study was designed using a 2x2 experimental method between subjects. The results of this study indicate greater budgetary slack for the condition of a repeated tournament incentive scheme rather than the conditions of a grand tournament incentive scheme. It is less common in groups for individuals with high moral reasoning rather than low moral reasoning groups. Theoretically, this research contributes to expanding the explanation of tournament theory for negative efforts involving the role of cognitive moral development (CMD) theory. In addition, this study can be basic in choosing alternative incentive schemes that can be used to create a conducive environment and be independent of unethical behavior, especially for the process of budgeting in the companies.
Pengukuran Kinerja Perguruan Tinggi Swasta: Studi Levers of Control pada Perguruan Tinggi Berbasis Budaya I Gusti Ayu Desni Saraswati Sudirga; Ertambang Nahartyo
E-Jurnal Akuntansi Vol 34 No 1 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p19

Abstract

This research explores in depth the non-financial performance measurement mechanism at one of the private universities (PTS) in Bali Province, including the supporting and inhibiting factors in implementing this mechanism. This research is a qualitative research with a case study approach. Institutional theory is used as the main theory of research and is correlated with the levers of control framework. Data was collected by interviews and document analysis and analyzed using narrative, content and discourse analysis methods. The results show that PTS is categorized as a highly regulated institution that creates legitimacy, which is the focus of institutional theory. In the levers of control framework, supporting and inhibiting factors for this mechanism are identified through belief systems, boundary systems, diagnostic control systems, and interactive control systems. This research provides an overview of the mechanism for measuring non-financial performance in private universities which has not been carried out in much previous research. Keywords: Performance Measurement; Institutional; Legitimation; Levers Of Control
EXPERIMENTAL TEST OF FRAMING AND NON-PROFESSIONAL INVESTOR’S DECISION: STUDY OF RISK INFORMATION IN IFRS NO. 7 Kencono Putri, Negina; Baridwan, Zaki; Supriyadi, Supriyadi; Nahartyo, Ertambang
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.82

Abstract

This study attempts to predict the impact of framing in decisions that preceded the presence ofrisk information in the format of value at risk and sensitivity analysis, and also preliminary evidencein assessing the implementation of a predetermined standard. It was done experimentallywith the design of between-within-subject design and 2 (Format: VAR & SA) x 2 (Frame: Gain &Loss) factorial using 15 students of Master of Accounting program and PPAK program that actsas a participant in the experiment. The result showed that there are no differences in decisionsmade by participants if the information is presented in the form of value at risk or sensitivityanalysis. This suggests that participants did not give different weights to the format of risk reportsthat are presented, so it can be concluded that both the format of risk reports in this studydid not affect the investment decisions. Thus, companies can choose one of two formats to meetthe obligations of the risk statement presentation required by the IFRS No. 7. This study alsoprovides additional evidence that the individual decisions can be influenced by framing andproves that theory within the framework of Prospect Theory plays a role in investment decisions.
AUDITORS' PERSONALITY IN INCREASING THE BURNOUT Utami, Intiyas; Nahartyo, Ertambang
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.132

Abstract

Auditors; personality is deemed to have some effects on the burnout. This factor is consideredimportant when the increase or decrease of burnout is identified. This research examinesthe moderating effect of type A personality on the relationship between role overloadand burnout in audit contexts. Most burnout researches have focused on the correlation ofvarious environmental factors, whereas individual differences factors also play an importantrole in the development of burnout. The data was done by means of survey on the participantsand this includes 58 auditors (junior, senior and manager) who work at public accountingfirms in Yogyakarta, Semarang, Jakarta and Palembang. The result shows that typeA personality intensifies the relationship between role overload and burnout.
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