Article Per Year (5 Year)
p-Index From 2021 - 2026
1.556
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Journal of Accounting and Investment Psikohumaniora: Jurnal Penelitian Psikologi International Journal of Islamic Economics and Finance (IJIEF) Ihtifaz: Journal of Islamic Economics, Finance, and Banking EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Journal of Islamic Accounting and Finance Research The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) ABIS: Accounting and Business Information Systems Journal
Mahfud Sholihin
Department Of Accounting, Faculty Of Economics And Business, Universitas Gadjah Mada
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Jurnal Akuntansi

 1 
The Effects of Experience and Task – Specific Knowledge on Auditors’ Performance in Assessing A Fraud Case Rio Tirta; Mahfud Sholihin
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

The objective of this study is to investigate the relationships of auditors’ experience, knowledge, and performance. Specifically, it examined whether the task-specific knowledge variable could affect the relationship between the auditor’s experience and performance in assessing a fraud. The study hypothesized that task-specific knowledge will improve auditors’ performance in a fraud risk task. Additionally, it hypothesized that the combination of experience and fraud training would improve auditors’ performance in assessing the task. Using a sample of 64 auditors and 42 students, as expected, the study provided support for the hypotheses.Key words: Auditors’ experience; task-specific knowledge; auditors’ performance; fraud.
Total Quality Management, Balanced Scorecard and Performance Mahfud Sholihin; Ayu Chairina Laksmi
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

This study examines the relationship between Total Quality Management (TQM), Bal-anced Scorecard (BSC), and organizational performance. In particular, this study investigates whether TQM affects performance; and if so, whether the effect is influenced by BSC implementa-tion. In examining the relationship between TQM, BSC and performance, this study proposes two different models, namely intervening/mediating model and moerating model. This study employs the intervening model to test whether the effect of TQM on performance is mediated by BSC. On the other hand, this study uses the moderating model to examine whether BSC moderates the re-lationship between TQM and performance. The results of this study demonstrate that both TQM and BSC are positively and significantly associated with performance. The path analysis reveals that partially, BSC mediates the relationship between TQM and performance. The results of mod-erated regression analysis, however, indicate there is no moderating effect of BSC on the rela-tionship between TQM and performance. Thus, the results of this study provide support for the in-tervening model, but not for the moderating model. The results, however, should be interpreted cautiously due to the limitations contained in this study.Keywords: Balanced Scorecard, Total Quality Management, performance
A clawback compensation scheme and its effect on method options for earnings management Ratna Candra Sari; Mahfud Sholihin
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
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.vol22.iss2.art4

Abstract

This study aims to examine the effectiveness of the adoption of clawback in reducing the intention of managers to manipulate earnings. This study differs from previous literatures which are mainly conducted in low uncertainty avoidance and high individualism cultures using an archaival method since it is conducted in a country with high uncertainty avoidance and low individualism culture using an experimental approach. This study is important because previous studies indicate that national culture provides important explanations or the variance of the effectiveness of compensation schemes. The respondents are students of postgraduate of accounting who have work experience in the field. The study was conducted between February-March 2018. The result of this study shows that the adoption of clawback reduces managers’ intention to engage in earnings manipulation, especially accrual manipulation. However, the study also finds that clawback motivates managers to engage in earnings management using a method that is more difficult to be detected by regulators and auditors.
The influence of performance measurement systems and supervisor trustworthiness on knowledge sharing Taufiq, Taufiq; Sholihin, Mahfud
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
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.vol28.iss1.art9

Abstract

The objective of our study is to examine the influence of combined performance measurement systems (PMS), which include both subjective evaluation and objective measures, on the willingness of employees to share knowledge. Additionally, our study investigates another variable which may influence subjective judgments of employee performance, namely supervisor trustworthiness. We argue that incorporating subjective evaluations into a performance measurement system will have little effect on knowledge-sharing behavior unless the supervisor is considered trustworthy enough to evaluate such behavior. Using a 2x2 between-subjects experiment design with 73 undergraduate students who act as employees as subjects, the result of this study shows that including subjective evaluation in a PMS encourages the willingness to share knowledge more than only using objective measures. This study also shows that supervisor trustworthiness alone can encourage a willingness to share knowledge. Furthermore, the combination of PMS which include subjective and objective measures and high supervisor trustworthiness has a significant impact on increasing the willingness to share knowledge.
Co-Authors Agustin, Apia Dewi Ainun Na’im Ainun Na’im Annisa Fithria Asadillah Irsyad Maulana Ayu Chairina Laksmi Barokah, Zuni Bone, Hariman Cahyo Luthfi Adiono Chong M. Lau Chong M. Lau Dewi Wulansari Diah Agustina Prihastiwi Dian Agustina Dian Agustina Dian Juliani DYAH EKAARI SEKAR JATININGSIH Eka Fitriafri Hanum El-Rahman, Medina Janneta Erlinda Nur Khasanah Gita Danastri Putri Handojono, Monika Hanum, Eka Fitriafri Laura Catherine Rawung Lisa Alviani Megawati Hutagalung Nadiatus Salama Neny Desriani Nurngaini, Siti Praningtyas, Elisabeth Ria Viana Prawitowati, Dyah Ayu Putri Paramita Agritansia Putri, Gita Danastri Rahmia Hasniasari Ratna Candra Sari Rawung, Laura Catherine Rio Tirta Rofiqo, Azidni Sakina Nusarifa Tantri Sariyatul Ilyana Shofiana Brahmayanti Shofiana Brahmayanti Siti Fathonah Siti Nur Ngaini Syafiq Mahmadah Hanafi Syaiful Anas Syaiful Anas Taufiq Taufiq