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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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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