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All Journal Jurnal Akuntansi Bisnis KEUNIS Jurnal Organisasi Dan Manajemen Research In Management and Accounting (RIMA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Research In Management and Accounting (RIMA)
Monika Palupi Murniati, Monika Palupi
Dosen akuntansi Universitas Katolik Soegijapranata Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PENERAPAN SKEMA INSENTIF BERBASIS TOURNAMENT DAN QUOTA TERHADAP KINERJA INDIVIDU DENGAN FAKTOR TASK ATTRACTIVENESS SEBAGAI VARIABEL MODERASI Ludji, Theodorus Radja; Murniati, Monika Palupi
Jurnal Akuntansi Bisnis Vol 12, No 24 (2014)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

This study reports the comprehensive result of a laboratory experiment where subjects performed a problem-solving task under two types of incentive schemes; tournament and quota. Additionally, all subjects evaluated attractiveness of the task that they are perceived prior to learning how they would be compensated during the experiment. Data are collected through 2 x 2 between-subject experiment which treatment are given to incentive schemes and task attractiveness variables. Data of this experiment were analyzed with various statistical instruments such as T-Test and ANOVA. The result shown a difference in between-subject average individual performance for each incentive scheme applied in this experiment regarding of task attractiveness factor, thus proved that task attractiveness factor has causing main effect to individual performance. Furthermore, it is shown that when the task was initially perceived as being attractive, subjects under tournament incentive scheme will outperform subjects under quota incentive scheme. Conversely, when the task was initially perceived as being unattractive, subjects under quota incentive scheme will outperform subjects under tournament incentive scheme in terms of individual performance. Keywords: individual
EFEK PENGUKURAN KEUANGAN DAN NON KEUANGAN TERHADAP KINERJA: PANDANGAN TEORI PENETAPAN TUJUAN Murniati, Monika Palupi; Sihombing, Ranto P; Susilawati, Clara
Jurnal Organisasi dan Manajemen Vol 12 No 1 (2016)
Publisher : LPPM Universitas Terbuka

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Abstract

The aim of this study tested the effects of the perception of fairness measure for assessing performance against the performance of the mediation of impact, competence and self-determination as an aspect of empowerment. This research uses experimental studies as a method of data collection by providing a variable size treatmen on performance measurement with the difficulty level objectives and the level of difficulty of the task. Experimental design used 2 x 2 x 2 between subjects. Results from this study showed differences in the perception of fairness subordinate to measures of performance. But the interaction between the size of the performance measurement with goal difficulty and task difficulty did not provide evidence of a significant difference in perceptions of fairness of the performance measure. The mediating effect of impact, competence and self-determination with the perception fairness subordinate to the performance provides empirical evidence that perceptions of fairness subordinate to measure performance assessment can form subordinate beliefs are described by impact, competence and self-determination and enhance the performance of subordinate. Tujuan riset ini adalah untuk menguji efek persepsi fairness ukuran penilain kinerja terhadap kinerja dengan mediasi impact, competence dan self determination sebagai aspek empowerment. Riset ini menggunakan studi eksperimen sebagai metoda pengumpulan data dengan memberikan treatment pada variabel ukuran penilaian kinerja dengan tingkat kesulitan tujuan dan tingkat kesulitan tugas. Desain eksperimen yang digunakan adalah 2 x 2 x 2 antar subjek. Hasil dari riset ini menunjukkan adanya perbedaan persepsi fairness subordinat terhadap ukuran kinerja. Tetapi interaksi antara ukuran penilaian kinerja dengan kesulitan tujuan dan kesulitan tugas tidak memberikan bukti adanya perbedaan signifikan persepsi fairness terhadap ukuran penilaian kinerja. Efek mediasi impact, competence dan self determination dengan persepsi fairnessi subordinat terhadap kinerja memberikan bukti empiris bahwa persepsi fairness subordinat terhadap ukuran penilaian kinerja dapat membentuk keyakinan subordinat yang dijelaskan oleh impact, competence dan self determination dan meningkatkan kinerja subordinat.
GOAL SETTING THEORY: THE EFFECT OF INCENTIVE MODERATION ON INDIVIDUAL PERFORMANCE Hartono, Yudi; Murniati, Monika Palupi
RIMA - Research In Management and Accounting Vol 3, No 2 (2020): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i2.3053

Abstract

This study uses goal-setting theory and reinforcement theory to explain the formation of individual motivation in achieving goals. Testing the effect of goal specificity used the experimental method to test the impact of goal specificity, different goal difficulty on the same quota incentive system as the 2x2x1 experimental design. This study's findings confirm the goal-setting theory shown from the higher achievement of participants' goals when participants are given specific and challenging goals than participant goals in different variations of goal specificity and goal difficulty. This study found that participants have a greater focus on goal specificity in driving goal attainment behavior. The findings of this study confirm the reinforcement theory shown from achieving goals that exceed targets. Positive consequences become arguments for individuals to do the same action
PERBANDINGAN EFFECTIVE TAX RATE (ETR) DAN RASIO KOREKSI FISKAL TERHADAP ASET SEBAGAI INDIKATOR TAX AVOIDANCE Handayani, Lidia Kristina; Murniati, Monika Palupi
KEUNIS Vol. 11 No. 1 (2023): JANUARY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i1.3826

Abstract

The study aims to prove the relationship between earnings management (return on asset, asset intensity, inventory intensity) and corporate governance (independent commissioners, audit committee) on tax avoidance, which is based on two measurements (effective tax rate and accounting profit minus taxable profit that divided by total asset). The sample in this study are 114 companies engaged in the manufacturing sector that listed on the Indonesia Stock Exchange (IDX). Method analysis used in this study is descriptive statistical analysis, classical assumption test and multiple linear regression analysis. The results of regression model shows that return on asset, asset intensity, inventory intensity, independent commissioners and audit committee have a significant determinant on the tendency of companies do tax avoidance. This study is expected to be useful for government, companies, and investors as a guide to make a better decision.
GOAL SETTING THEORY: THE EFFECT OF INCENTIVE MODERATION ON INDIVIDUAL PERFORMANCE Hartono, Yudi; Murniati, Monika Palupi
Research In Management and Accounting (RIMA) Vol. 3 No. 2 (2020): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i2.3053

Abstract

This study uses goal-setting theory and reinforcement theory to explain the formation of individual motivation in achieving goals. Testing the effect of goal specificity used the experimental method to test the impact of goal specificity, different goal difficulty on the same quota incentive system as the 2x2x1 experimental design. This study's findings confirm the goal-setting theory shown from the higher achievement of participants' goals when participants are given specific and challenging goals than participant goals in different variations of goal specificity and goal difficulty. This study found that participants have a greater focus on goal specificity in driving goal attainment behavior. The findings of this study confirm the reinforcement theory shown from achieving goals that exceed targets. Positive consequences become arguments for individuals to do the same action
How does Financial Reporting Quality Relate to Stock Price Crash Risk? Evidence from Indonesian Listed Companies Butar Butar, Sansaloni; Murniati, Monika Palupi
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.19399

Abstract

This study examines the influence of financial statement transparency, institutional investor stability, audit tenure, and conservatism on stock price crash risk. Using firms listed on the Indonesia stock exchange from 2011 to 2015 as research samples, 748 firm-year observations are available for data analysis and hypotheses tests. Employing multiple regressions analysis, the results show that institutional investor stability, audit tenure, and conservatism have a significant effect on stock price crash risk. However, a positive association between audit tenure and stock price crash risk is not supported in this study. Meanwhile, the transparency of financial statements has no significant effect on stock price crash risk. It may indicate that Indonesian investors tend to overlook the issues of financial report transparency while making equity investment decisions.
Co-Authors Clara Susilawati Handayani, Lidia Kristina Ranto Partomuan Sihombing SANSALONI BUTAR-BUTAR Theodorus Radja Ludji, Theodorus Radja Yudi Hartono, Yudi