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All Journal AKUNTABILITAS Journal The Winners Infestasi Jurnal Analisis Bisnis Ekonomi JOURNAL OF APPLIED ACCOUNTING AND TAXATION EkBis: Jurnal Ekonomi dan Bisnis Telaah Bisnis
Sekar Akrom Faradiza
Universitas Teknologi Yogyakarta
Economics, Econometrics & Finance Social Sciences

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Journal : Telaah Bisnis

 1 
Strategi Mengatasi Common Measures Bias dalam Balanced Scorecard Sekar Akrom Faradiza; Vera Desy Nurmalia
Telaah Bisnis Vol 15, No 1 (2014): Juli 2014
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.371 KB) | DOI: 10.35917/tb.v15i1.8

Abstract

AbstractBalanced Scorecard (BSC) is a comprehensive performance measurement. BSC is not only used financial indicators but also non financial indicators there are customer, internal process business and learning and growth perspective. By using BSC, evaluators have common and unique measures. When evaluate manager performance, evaluator tends to only use common measures and ignore unique measures. This is called common measures bias. This study aims to investigate whether dissaggregated and aggregated BSC and management communication can overcome common measures bias and intent to BSC approach. This study also will evaluate whether these approach will affect evaluator decision when allocated compensation. We conduct 2x2x2 experiment of undergraduate accounting students. Participant act as a senior manager and evaluate the performance of two divisions and then allocated the bonus. ANOVA repeated measurement are used to conduct hypothesis test. The results showed that dissaggregated BSC and management communication could not overcome common measures bias but effected  management decision when allocated compensation.
Perspektif Etika dalam Insider Trading Vera desy Nurmalia; Ratna Listiana Dewanti; Sekar Akrom Faradiza
Telaah Bisnis Vol 17, No 1 (2016): Juli 2016
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.344 KB) | DOI: 10.35917/tb.v17i1.44

Abstract

Nowadays, the phenomena of insider trading is more attractive to be explored. Insider trading provides a great advantage for the perpetrators but can harm the others. The Law of Capital Market stated that insider trading is prohibited, however until now it is difficult to be proved. So, the decision to do insider trading is considered to be one of an ethical issue. The aim of this research is to examine the effect of personal benefit and fairness of law against insider trading. Further, this research will examine the ethical aspect by exploring ethical position as mediat­ing variable. This research used a questionnaire to collect data from investors as respondents. The results of this research showed that personal benefit in the form of possibility to obtaining personal gain significantly affect insider trading, while fairness of law had no effect on insider trading. In terms of ethics, an ethical position only able to mediate the relationship between fairness of law and insider trading.
Co-Authors Chritianto, Januar Fran Sayekti Indrawati Poespita Dewi Kartika Candra Suci Laras Sitoayu Pamungkas Faizal Randi Ratna Listiana Dewanti Vera Desy Nurmalia Vera desy Nurmalia, Vera desy