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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

Author-ID : 379050

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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ANALISIS PERBANDINGAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH DI INDONESIA 2010-2013 Gita Danastri Putri; Mahfud Sholihin
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 2 No 2 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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This study aims to analyze the disclosure level ofcorporate governance report in the annual report of Conventional Commercial Bank (BUK) and Islamic Commercial Bank (BUS) in Indonesia in 2010-2013 with the indicators mentioned in the Bank Indonesia Regulation Number 8I4 I PBI I 2006 which was later revised by Bank Indonesia Regulation No. 8I14 I PBI I 2006 for the BUK and Bank Indonesia Regulation No. 11I33 I PBI I 2009 for BUS. In addition, this study analyzes and compares the growth rate of the disclosure. To achieve the objectives of the research, this study uses content analysis method. The results show that of the eight BUSs studied, only three banks (38%) provide corporate governance disclosure with more than 75%. While for the BUKs sampled, all provide corporate governance disclosure with more than 75%. Related to the growth of the disclosure, the average growth of disclosure for four years,for BUS is 6.27% and for BUK is 3.41%. The highest difference between the disclosure level of BUS and BUK is about 50%.

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This study aims to analyze the disclosure level ofcorporate governance report in the annual report of Conventional Commercial Bank (BUK) and Islamic Commercial Bank (BUS) in Indonesia in 2010-2013 with the indicators mentioned in the Bank Indonesia Regulation Number 8/4 / PBI / 2006 which was later revised by Bank Indonesia Regulation No. 8/14 / PBI / 2006 for the BUK and Bank Indonesia Regulation No. 11/33 / PBI / 2009 for BUS. In addition, this study analyzes and compares the growth rate of the disclosure. To achieve the objectives of the research, this study uses content analysis method. The results show that of the eight BUSs studied, only three banks (38%) provide corporate governance disclosure with more than 75%. While for the BUKs sampled, all provide corporate governance disclosure with more than 75%. Related to the growth of the disclosure, the average growth of disclosure for four years,for BUS is 6.27% and for BUK is 3.41%. The highest difference between the disclosure level of BUS and BUK is about 50%.

How Does Procedural Fairness Affect Performance Evaluation System Satisfaction? (Evidence from a UK Police Force) Sholihin Mahfud
Gadjah Mada International Journal of Business Vol 15, No 3 (2013): September - December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

This paper investigates whether, and if so, how procedural fairness affects performance evaluation system satisfaction in a UK Police Force. Employing a survey method with samples of detective inspectors and detective chief inspectors with significant managerial responsibilities in a UK Police Force, this study finds that procedural fairness affects performance evaluation system satisfaction. Further analysis reveals that the effect of procedural fairness on performance evaluation system satisfaction is mediated by trust. This study provides empirical evidence on how procedural fairness affects performance evaluation system satisfaction. The results of this study may benefit the designer of performance evaluation systems in police organizations.

The Attitudinal and Behavioral Effects of Nonfinancial Measures Putri Paramita Agritansia; Mahfud Sholihin
Gadjah Mada International Journal of Business Vol 13, No 3 (2011): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

A recent study by Lau and Moser (2008) found that the use of nonfinancial measures for managerial performance evaluation is positively associated with managerial performance via procedural fairness and organizational commitment. It is not clear, however, whether the findings are generalizable to other contexts. Using very different samples, the objectives of this study are to reexamine and to extend Lau and Moser’s model. Our paper is only able to partially support their model, suggesting that management control systems should be designed to fit the contexts.

THE INTERVENING EFFECTS OF PROCEDURAL FAIRNESS AND INTERPERSONAL TRUST ON THE RELATIONSHIPS BETWEEN MULTIPLE MEASURES-BASED PERFORMANCE EVALUATION AND MANAGERS' JOB SATISFACTION Mahfud Sholihin; Chong M. Lau
Gadjah Mada International Journal of Business Vol 5, No 3 (2003): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Criticisms directed at the use of financial measures alone for performance evaluation have led to much interest in the use of nonfinancial performance measures to balance the financial measures. Hence, much recent research has been directed to investigate the effectiveness sand behavioral consequences of a mix of financial and nonfinancial measures (e.g. the Balanced Scorecard approach) in contemporary settings. However, there is evidence from prior studies to suggest that the manner or how performance measures are used may affect the subordinates' behavior and work-related attitudes indirectly through the subordinates' perception of the justness of these measures and the interpersonal trust these measures promote. There is also evidence to indicate that it is the extent of the subordinates' agreement with the performance measures used in the evaluation, rather than the measures per se, which affects their behavior and work-related attitudes. Subordinates are more likely to agree with performance measures which they regard as fair and which enhance their trust in their superiors. This study therefore investigates if the effects of a mix of financial and nonfinancial measures (such as those used in the Balanced Scorecard approach) on subordinates' job satisfaction are indirect through the subordinates' perception of the greater extent of fairness (justness) in the evaluation process and the greater extent of trust such a mix of measures promotes. The results, based on a sample of 70 managers, support the expectation that a mix of financial and nonfinancial has no direct effect on subordinates’ job satisfaction. Instead, the effects of such a mix of performance measures on subordinates’ job satisfaction are indirect through the enhancement of the subordinates’ favorable perceptions of procedural fairness and interpersonal trust.

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

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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

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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

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 EFFECT OF INVOLVEMENT IN SELECTING STRATEGIC INITIATIVES AND STRATEGIC INITIATIVE REPORT ON DIVISION MANAGERS PERFORMANCE EVALUATION USING BALANCED SCORECARD Syaiful Anas; Mahfud Sholihin
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.181

This study attempts to analyze the effect of involvement in the selection of strategic initiativesand the strategic initiatives report on strategic initiatives and managerial performance evaluationin the Balanced Scorecard (BSC) context. It is argued that managers involvement in theselection of strategic initiatives will increase the tendency to arrive at a conclusion that is consistentwith their preference especially when they receive complex information. In addition toit, strategic initiatives report is expected to reduce the effect of motivated reasoning by providingstrong evidence on the initiatives effectiveness. Using a 22 between subjects of experimentinvolving 63 undergraduate students, it was found that the involvement of the managershas no significant effect on both the evaluation of strategic initiative effectiveness and divisionmanagers performance. Furthermore, it was also found that the strategic initiative report hasonly effect on division managers performance but at the unexpected direction. Finally, thestudy cannot provide evidence on the interaction effect of the two independent variables.

EXAMINING THE MODERATING EFFECT OF DEMOGRAPHIC FACTORS OF BOARD OF DIRECTORS ON THE ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT Sakina Nusarifa Tantri; Mahfud Sholihin
Journal of Indonesian Economy and Business (JIEB) Vol 27, No 1 (2012): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

This study aims to investigate whether corporate governance affects earnings management and if so whether such effect is moderated by age, gender, and educationalbackground of board of directors. Using Moderated Regression Analysis, this study examines a sample of 55 companies listed in the Indonesia Stock Exchange for the period of 2005 to 2009. The results show that corporate governance negatively affects earnings management. Further analyses reveal that the association is moderated by age, gender, and educational background of board of directors. Keywords: corporate governance, earnings management, age, educational background, gender.

Co-Authors Agustin, Apia Dewi Ainun NaÃ¢Â€Â™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

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