Garuda - Garba Rujukan Digital

AUDITOR SWITCHING: FAKTOR-FAKTOR YANG MEMENGARUHI (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI INDONESIA) Hidayati, Khusna; Jatiningsih, Dyah Ekaari Sekar
jurnal ekonomi Vol 22, No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.962 KB)

Auditor switching phenomenon in Indonesia shows that there are companies that make voluntary auditor changes. Switching of auditors outside the provisions of the law may raise questions, and even prejudice from investors. Hence, it is very important to observe the determinants of auditor switching. The purpose of this study is to analyze the effect of audit opinion, management change, size of public accountant firm, size of client company, and audit delay on the auditor switching. Sample for this research are all real estate and property companies that have listed in Indonesian Stock Exchange during 2012-2017. Samples were taken by purposive sampling method and logistic regression analysis was used to test the hypothesis. Result shows that size of public accountant firm has influence on auditor switching, whereas audit opinion, management change, management change, size of client company, and audit delay does not. This implies that size is matters, and there should be more future observation on public accountant firm together with other factors in influencing auditor switching in Indonesia. Fenomena auditor switching di Indonesia menunjukkan bahwa terdapat perusahaan-perusahaan yang melakukan switching secara sukarela. Pergantian auditor di luar ketentuan yang berlaku dapat menimbulkan pertanyaan, bahkan mungkin prasangka dari investor. Oleh karena itu, penting untuk mengamati faktor-faktor penentu auditor switching. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh opini audit, perubahan manajemen, ukuran kantor akuntan publik, ukuran perusahaan klien, dan audit delay pada auditor switching. Sampel yang diambil untuk penelitian ini adalah semua perusahaan real estat dan properti yang terdaftar di Bursa Efek Indonesia selama 2012-2017. Sampel diambil dengan metode purposive sampling, dan analisis regresi logistik digunakan untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa ukuran kantor akuntan publik memiliki pengaruh pada pergantian auditor, sedangkan opini audit, perubahan manajemen, ukuran perusahaan klien, dan audit delay tidak memiliki pengaruh. Ini menandakan bahwa ukuran maupun kredibilitas adalah hal penting, dengan demikian perlu ada telaah lebih lanjut di masa depan terkait kantor akuntan publik bersamaan dengan faktor-faktor lainnya dalam mempengaruhi pergantian auditor di Indonesia.

Selectivity hypothesis and task bind: Explaining gender difference in NPD’s cost information and control adoption Wardani, Rika Alvira Brisa; Jatiningsih, Dyah Ekaari Sekar
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.22555

Research aims: This study aims to examine how gender will differentiate the effect of cost information and management control system adoption during the New Product Development (NPD) process. The importance of such research lies in the suggested development of gender-diverse teams to achieve optimum performance.Design/Methodology/Approach: An experimental design was employed to test proposed hypotheses. Data from 117 Accounting undergraduate students as surrogates of professional NPD designers were analyzed using Analysis of Covariance (ANCOVA).Research findings: Results revealed that female designers, due to comprehensive processing and stereotype threat, achieved more cost-effective designs with specific information and diagnostic control systems. In comparison, males would achieve better performance using relative information and designing in interactive control since they tended to be heuristic and free from stereotyping.Theoretical contribution/Originality: This research confirms gender differences in NPD. The explanation using the selectivity hypothesis and task bind mechanism contributes to the literature by supporting clear causal relationships in gender-related NPD contexts.Practitioner/Policy implication: In NPD, management should consider the proper presentation of information across specific users, including across teams with gender variability. Further, the design of the management control system should consider variability once the gender-diverse team has been developed.Research limitation/Implication: The causal relationship in this study was limited to a specific experimental setting, which did not reflect all complexities in practice. However, the interplay between variables under study leads to the avenue for future research to broaden the test into different metrics of NPD performance, types of information, and possible designer variability.

What is The Company's Motivation for Doing CSR? An Analysis of Manufacturing Companies Herianto, Rizka Oktavia; Alfiana, Balqis Zulvina; Apriliyanti, Farshella; Nurcahyono, Nurcahyono; Jatiningsih, Dyah Ekaari Sekar; Wijayanti, Provita
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.209-217

Disclosure of CSR in Indonesia is still relatively low. Several companies in Indonesia Empirically, this research examines various factors that motivate companies to disclose CSR. We use profitability, earnings management, leverage, and foreign ownership predictors. The unit of analysis used was 104 of 52 manufacturing companies in Indonesia, the unit of analysis was selected using purposive sampling. Testing between variables with multiple linear regression. The study results show that the more significant profit the company generates will encourage it to disclose CSR as a form of responsibility and maintain its image. Then, a high level of debt will reduce the amount of CSR disclosure because the company has a burden component that must be paid. Lastly, earnings management and foreign ownership are not predictors of companies conducting earnings management.

Selectivity hypothesis and task bind: Explaining gender difference in NPD’s cost information and control adoption Wardani, Rika Alvira Brisa; Jatiningsih, Dyah Ekaari Sekar
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.22555

Research aims: This study aims to examine how gender will differentiate the effect of cost information and management control system adoption during the New Product Development (NPD) process. The importance of such research lies in the suggested development of gender-diverse teams to achieve optimum performance.Design/Methodology/Approach: An experimental design was employed to test proposed hypotheses. Data from 117 Accounting undergraduate students as surrogates of professional NPD designers were analyzed using Analysis of Covariance (ANCOVA).Research findings: Results revealed that female designers, due to comprehensive processing and stereotype threat, achieved more cost-effective designs with specific information and diagnostic control systems. In comparison, males would achieve better performance using relative information and designing in interactive control since they tended to be heuristic and free from stereotyping.Theoretical contribution/Originality: This research confirms gender differences in NPD. The explanation using the selectivity hypothesis and task bind mechanism contributes to the literature by supporting clear causal relationships in gender-related NPD contexts.Practitioner/Policy implication: In NPD, management should consider the proper presentation of information across specific users, including across teams with gender variability. Further, the design of the management control system should consider variability once the gender-diverse team has been developed.Research limitation/Implication: The causal relationship in this study was limited to a specific experimental setting, which did not reflect all complexities in practice. However, the interplay between variables under study leads to the avenue for future research to broaden the test into different metrics of NPD performance, types of information, and possible designer variability.

Economic Drivers in Sustainable Innovation: The Impact of Cost and Process Selection on New Product Design Hadaina, Arsy Najwa; Jatiningsih, Dyah Ekaari Sekar
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 2 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i2.7238

This study examines the effect of cost information and process selection on total costs in sustainable new product design. This study uses an experimental design with the research objective to evaluate how these two variables contribute to cost efficiency and greener product innovation. To achieve this goal, students of the Accounting Study Program from the Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta as a substitute for professional designers in the development of new products were asked to fill out a questionnaire to evaluate their design choices, consider the sustainability aspects, and identify the challenges they faced during the process. The interaction effect was also assessed to review the correlation effect of these factors on sustainable product design, with the results showing that the interaction effect of the two variables has a significant impact on the total cost, supporting the hypothesis that the combination of these two factors is important in creating cost efficiency in sustainable product development

The Impact of Cost Information Type, Gender Differences, and Product Durability on Sustainable New Product Development Sulistyani, Salsabila Khusnul; Jatiningsih, Dyah Ekaari Sekar
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.140-156

This study examines the influence of cost information type, gender differences, and product durability on sustainable new product development (S-NPD). This research uses a quantitative experimental method with a 2x2x2 factorial between-subjects design. Participants are active third-semester and fifth-semester students from the Accounting Study Program, Universitas Muhammadiyah Yogyakarta, representing professional designers. They will be given various tasks based on diverse combinations and information. Data is analyzed using the homogeneity test and ANOVA. The research results indicate that product durability significantly impacts S-NPD, in contrast to the type of cost information and gender differences, which do not have a significant impact on S-NPD. Furthermore, this study's findings support the TBL theory, which emphasizes the balance between economic, environmental, and social aspects in S-NPD. This research provides important implications for designers and companies in creating more environmentally friendly products through gender-based and sustainability strategies. However, this research is limited to the participation of students as experimental subjects, so the generalization of the results must be done with caution. Further research should involve professional designers and expand the variables to gain a more comprehensive understanding of S-NPD.

Effects of cost information, environmental innovation, and gender on new product development performance Pihany, Alvina Windy; Jatiningsih, Dyah Ekaari Sekar
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26719

Research aims: This study aims to examine the influence of cost information,environmental innovation practices, and gender on new product developmentperformance.Design/Methodology/Approach: Experimental methodology with 2x2 factorial design. There were 117 participants consisting of students from the Faculty of Economics and Business who had taken Management Accounting and Cost Management courses.Research findings: The findings indicate that the performance of new product development is not significantly impacted by cost information or environmental innovation techniques. Nonetheless, there are notable relationships between gender and environmental innovation methods and cost information, suggesting that the influence varies depending on the designer's gender. Theoretical contribution/ Originality: This study fills a gap in the literature by investigating the interaction between gender, environmental innovation strategies, and cost information in developing new products. The study adds to our understanding of how these factors could influence the efficacy of product development and decision-making pertaining to sustainability.Practitioner/Policy implication: This study suggests that firms need to considergender differences in environmental innovation practices to optimize newproduct development. In addition, presenting relevant cost informationremains important in supporting strategic decision-making.Research limitation/Implication: Unequal group sizes may reduce statistical sensitivity. Using students limits real-world relevance. Future studies should consider work experience and include professionals to enhance external validity.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search