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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Sany Dwita
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Negative Framing dan Monitoring Control terhadap Eskalasi Komitmen dalam Pengambilan Keputusan Investasi Ulya Puspita Sari; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.749

Abstract

This study aims to examine the effect of Negative framing and Monitoring Control on escalation of commitment in investment decision making. This study uses a 2x2 factorial design with four treatments. The hypothesis in this study was tested using the One Way ANOVA test. This study used Accounting SI students at UNP. Using 4 scenario cases, participants were asked to make decisions to see how negative framing and monitoring control affect escalation of commitment when managers will make decisions. The results of this study indicate that negative framing affects managers when making decisions, this is due to the information received by managers. While monitoring control shows the same thing, monitoring control makes managers not escalate their decisions because of supervision.
Pengaruh Religiusitas dan Long Term Orientation terhadap Budgetary Slack di Organisasi Perangkat Daerah (OPD) Kota Padang Zira Atika Putri; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.828

Abstract

Budgetary Slack is common in public sector organizations, due to a tight budget system that is difficult to realize. Factors that affect the budget gap are one of personal values. This study aims to look at individual factors of religiosity and long-term orientation. Research on religiosity factors in the context of budgets is still not widely carried out, especially regarding budgetary measures. This research method is descriptive quantitative with survey techniques using questionnaires. This research was conducted on the structural OPD of Padang City. Based on the results of testing and analysis, the religiosity variable has a positive effect on budgetary slack, and long-term orientation positively affects the occurrence of budget shortages in regional apparatus organizations. The findings of this study are expected to contribute research in management science and public sector accounting, especially related to budgets in the public sector.
Pengaruh Transfer Pricing dan Thin Capitalization terhadap Praktik Penghindaran Pajak Elsha Fitri; Sany Dwita
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.907

Abstract

This study investigates the impact of thin capitalization and transfer pricing, along with the controls of firm size and profitability, on tax avoidance strategies in non-financial multinational firms for the years 2019–2022. The sample was determined by purposive sampling method and 32 non-financial multinational companies were obtained as samples. The data is panel regression data Panel regression data. The results of the study are that transfer pricing and thin capitalization have no effect on tax avoidance. Tax avoidance is influenced by the controlling factors of firm size and profitability. Future research can use research samples of multinational companies that are listed or not listed on the Indonesia Stock Exchange to produce more representative research.
Co-Authors Elsha Fitri Ulya Puspita Sari Zira Atika Putri