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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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Articles

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THE EFFECT OF MULTIPLE MEASURES-BASED PERFORMANCE EVALUATION ON MANAGERS’ PERFORMANCE: THE ROLE OF PROCEDURAL FAIRNESS Ainun Na’im; Mahfud Sholihin
Journal of Indonesian Economy and Business (JIEB) Vol 19, No 2 (2004): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.6596

Penelitian ini menguji apakah pengevaluasian kinerja manajer yang didasarkan padakombinasi aspek finansial dan nonfinansial (multiple measures-based performanceevaluation) mempengaruhi kinerja manajer; dan jika berpengaruh, apakah pengaruhtersebut dimediasi oleh variabel keadilan prosedural (procedural fairness). Studi inimempunyai hipotesis bahwa multiple measures-based performance evaluation mempunyai pengaruh tidak langsung terhadap kinerja manajer melalui variabel keadilan prosedural.Hipotesis diuji dengan teknik analisis jalur (path analysis) dengan pendekatan regresi.Data yang dianalisis diperoleh dari 70 manajer yang bekerja di perusahaan manufakturyang terdaftar di Bursa Efek Jakarta. Hasil analisis menunjukkan bahwa pengaruhmultiple measures-based performance evaluation terhadap kinerja manajer sebagiandimediasi oleh keadilan prosedural. Hal ini berarti bahwa selain ada pengaruh tidaklangsung yang dimediasi oleh keadilan prosedural, multiple measures-based performanceevaluation juga mempunyai pengaruh langsung terhadap kinerja manajer.Keywords: Managerial performance; multiple performance measures; performanceevaluation; procedural fairness

DOES ECO-EFFICENCY REDUCE THE COST OF EQUITY CAPITAL? EMPIRICAL EVIDENCE FROM INDONESIA Lisa Alviani; Mahfud Sholihin
Journal of Indonesian Economy and Business (JIEB) Vol 30, No 2 (2015): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

The objective of this study is to examine the effect of eco-efficiency on the cost of equity capital. The study hypothesizes that the implementation of eco-efficiency reduces the cost of equity capital. Using manufacturing companies listed on the Indonesian Stock Exchange for the period 2010-2012 as data, and controlling for beta, company size, Book to Market ratio, and leverage; the study finds that the implementation of eco-efficiency may reduce the cost of equity capital. The findings suggest that companies should implement ecoefficency.Keywords: cost of equity capital; eco-efficiency; ISO 14001; environmental accounting

PENGARUH REPUTASI DALAM HUBUNGAN ANTARA ASIMETRI INFORMASI DENGAN SENJANGAN ANGGARAN DIBAWAH METODE KOMPENSASI TRUTH INDUCING Shofiana Brahmayanti; Mahfud Sholihin
Journal of Indonesian Economy and Business (JIEB) Vol 21, No 2 (2006): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Previous studies suggest that reputation affects the relationship between information asymmetry and budgetary slack under the” slack inducing” compensation scheme. This current study examines whether the same effect occurs under the “truth inducing” compensation scheme. Using between subject experimental design, this study finds that reputation affect the relationship between information asymmetry and budgetary slack under the truth inducing compensation scheme. Especially, the results indicate that high reputation decreases budgetary slack when information asymmetry exists. The results may provide contributions both for theory development and practical implication

The Effect of Incentives and Leadership Styles on Creative Performance Sariyatul Ilyana; Mahfud Sholihin
Journal of Indonesian Economy and Business (JIEB) Vol 36, No 1 (2021): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.59893

Introduction/Main Objectives: This study investigates whether the type of incentives offered and leadership styles interact to affect creative performance. Background Problems: Creativity is highly needed by companies to survive in a volatile business environment. Prior research found that management control systems and the leadership style were able to stimulate creativity. It is still unclear which type of incentives and leadership styles are able to stimulate creativity. Therefore, this research proposes a research question, what kind of management control systems and leadership style can improve creative performance? Novelty: This research focuses on comparing monetary and non-monetary incentives, based on competition, to produce the most creative ideas, but empirical studies into the context of creativity are still limited. Furthermore, this study investigates two different leadership styles and it sheds light on the fact that the leadership styles needed in a creative environment differ from those styles used in a non-creative environment. Research Methods: This study was conducted using a 2x2 between subject experimental design with two incentive treatments (tournament and recognition) and two leadership style treatments (directive and empowering). Finding/Results: Consistent with Lourenco (2016), monetary incentives (including tournaments) and non-monetary incentives (recognition) are substitutive. Furthermore, the empowering leadership style leads to a greater creative performance than the directive style does. The results indicate that, in the condition of a tournament incentive, empowering leadership is able to produce a higher creative performance than directive leadership can. Conclusion: There is no significantly difference between the effect of monetary incentives and non-monetary incentives on creative performance. This study’s result is consistent with the situational leadership theory, certain types of leadership are appropriate for certain environmental conditions. For improved creative performance, employees need to be empowered because they need the authority and freedom to develop ideas. This study provides knowledge about the impact of incentives and leadership styles on creative performance. Furthermore, this study provides practical knowledge for companies on how to improve creativity in the work environment by using certain incentives and leadership styles.

PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA Hariman Bone; Mahfud Sholihin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to investigate whether an evaluator has propensity to more weigh common financial measurement than unique financial measurement and common nonfinancial measurement when evaluating performance. We conduct two experiments where participants act as senior management to evaluate two divisions. The first experiment examines the existence of propensity of managers to more weigh common financial measurement than unique financial measurement. The ANOVA repeated measurement show that participants more weigh common financial measurement than unique financial measurement. The second experiment examines the existence of propensity of participants to weigh common financial measurement than common nonfinancial measurement. The result shows that participants more weigh common financial measurement than common nonfinancial measurement in their performance evaluation.

Examining the Effect of Stakeholder Expectations and Environmental Performance on Environmental Disclosure Dewi Wulansari; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study aims to examine the effect of stakeholder expectations and environmental performance on environmental disclosures. Stakeholder expectation is characterized by the influence exerted by internal, external and intermediary stakeholder on environmental disclosure. Environmental performance is proxied by group-level direct and indirect energy consumption and greenhouse gas emissions. Meanwhile, the environmental disclosure is proxied by a disclosure score of environmental information available on firms' environmental or sustainability reports. The sample comprised of European firms extracted from the FTSEurofirst 300 Index Constituents during 2007-2011. The results suggest that neither stakeholder expectations nor environmental performance is related to or associated with environmental disclosure.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh ekspektasi pemangku kepentingan dan kinerja lingkungan pada pengungkapan lingkungan. Harapan pemangku kepentingan dicirikan oleh pengaruh yang diberikan oleh pemangku kepentingan internal, eksternal dan perantara pada pengungkapan lingkungan. Kinerja lingkungan diproksikan dengan konsumsi energi langsung dan tidak langsung tingkat grup dan emisi gas rumah kaca. Sementara itu, pengungkapan lingkungan diproksi dengan skor pengungkapan informasi lingkungan yang tersedia pada laporan lingkungan atau keberlanjutan perusahaan. Sampel terdiri dari perusahaan-perusahaan Eropa yang diekstraksi dari FTSEurofirst 300 Index Constituents selama 2007-2011. Hasilnya menunjukkan bahwa baik harapan pemangku kepentingan maupun kinerja lingkungan terkait atau terkait dengan pengungkapan lingkungan.

The Impact of Perceived Performance Evaluation Formality on Managers' Behavior Neny Desriani; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.248

This study examines the impact of perceived performance evaluation formality on subordinates' trust in a supervisor with three mediating variables: procedural justice, distributive justice, and feedback quality. In addition, this study examines the impact of a subordinate's trust in a supervisor on budgetary slack. Using a questionnaire survey method with 97 middle and lower level managers in an aerospace company as respondents, this study shows that procedural justice, distributive justice, and feedback quality do not mediate the relationship between the formality of the performance evaluation and subordinates' trust in their supervisors. However, this study finds that trust can reduce propensity to create budgetary slack.

Ethical Judgment Manajer Terhadap Praktik Earnings Management Mahfud Sholihin; Ainun Na’im
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.115

Earnings management is an important, but controversial, issue in the business. While the majority of previous studies on the topic view from economic perspective, this current study investigates from ethical perspective. Specifically, this current study examines the ethical judgment of managers on various dimensions of earnings management practices.This study hypothesizes that difference types, materiality, periods of effect, consistency with generally accepted accounting principles, directions, and objectives of earnings management does not have effects on managers ethical judgment. The results, based on responses from managers studying at Master of Management Program, Gadjah Mada University, show that the types,materiality, and period of effect of earnings management have effects on the ethical judgment of the managers on the practice. On the other hand,a consistency with generally accepted accounting principles, directions, and objective of earnings management does not have effect on the judgment.

The Impact of Information Presentation Formats and Types on Decision Performance: An Experimental Study of Cost-Based Decision Making DYAH EKAARI SEKAR JATININGSIH; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.235

This study examines the impact of cost information presentation formats and types on decision performance using an experimental method. Using a customer profitability report generated from activity-based costing presented in tabular or graphical format and digital or manual type, subjects in this experiment have the task to determine price, which can influence company profitability. The design used in the experiment is 2X2X2 between subjects, with 60 managers in a food manufacturing industry as participants. The results show that information presented digitally or manually in the format of tabular or graphical has significant impact for decision makers and lead to different profit performance. Further analysis also shows that decision maker's nature of work has an impact on decision making process instead of knowledge.

The Intervening Effect of Interpersonal Trust on The Relationship Between Multiple Measured-Based Performanced Evaluation and Job-Related Tension Siti Fathonah; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 7, No 1 (2004): JRAI Januari 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.109

This study examines the effect of the use of multiple performance measures (a combination of financial and non-financial measures) in performance evaluations on subordinates’ job-related tension. Specifically, this study investigates whether the effect of such measures is indirect through interpersonal trust. This study hypothesizes that the relationship between multiple measures-based performance evaluation and subordinates’ job-related tension is indirect through subordinates’ interpersonal trust towards their superiors. The results, based on a sample of 70 managers, support the expectation that the use of a mix of financial and non-financial measures in performance evaluations has no direct effect on subordinates’ job-related tension. Instead, the effect of such a mix of performance measures on subordinates’ job-related tension is indirect through interpersonal trust.

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 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 Siti Nurngaini Syafiq Mahmadah Hanafi Syaiful Anas Syaiful Anas Taufiq Taufiq

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