Jurnal Akuntansi dan Auditing Indonesia最新文献_第4页

The effect of escalation of commitment and project risk in resources allocation decision 承诺升级与项目风险对资源配置决策的影响

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2019-06-01 DOI: 10.20885/JAAI.VOL23.ISS1.ART6

Astrid Febriana Loru Ngara Ledewara, I. Utami

{"title":"The effect of escalation of commitment and project risk in resources allocation decision","authors":"Astrid Febriana Loru Ngara Ledewara, I. Utami","doi":"10.20885/JAAI.VOL23.ISS1.ART6","DOIUrl":"https://doi.org/10.20885/JAAI.VOL23.ISS1.ART6","url":null,"abstract":"This research aims to examine the causal relationship between escalation of commitment and project risk with decision making in resource allocation (production cost). In this research the allocation of resources is in determining the cost of direct labor and material costs. To trigger cognitive dissonance, the determination of higher labor costs will increase the bonus of individuals working as production managers. When kos production has been set in a certain number, labor costs are high, while factory overhead costs is fixed, cause material costs to be low. The lower the material cost, the lower the product quality. Escalation of commitment is a condition when individuals already know the potential risks in the future, but still take risks for their decisions. This study proposes that the production cost allocation decision in conditions of high commitment escalation will tend to choose decisions that benefit themselves compared to when the escalation of commitment is low (choosing a labor cost allocation is higher than the material cost). This research also predicts that individuals in the face of high-risk projects will tend to allocate resources that benefit themselves. In addition, the interaction of the existence of a low level of escalation of commitment and a low risk project level will reduce the allocation of production costs to direct labor costs. This research uses a laboratory experiment design with 102 accounting students at a private university in Central Java who act as production managers with paper and pencil test. This experiment uses a 2x2 between subject. The results of the research show that there is a causal relationship between the escalation of commitment and the allocation of human resources and there is a causal relationship between the escalation of commitment and project risk. This finding also shows that there is an interaction between escalation of commitment, project risk and resource allocation decisions.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44167062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Sharia supervisory board and social performance of Indonesian Islamic banks 伊斯兰教法监事会与印尼伊斯兰银行的社会绩效

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2018-12-01 DOI: 10.20885/jaai.vol22.iss2.art6

P. Nugraheni

引用次数: 21

The influence of ERP simulation on enterprise system learning outcome ERP仿真对企业系统学习成果的影响

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2018-12-01 DOI: 10.20885/JAAI.VOL22.ISS2.ART5

P. Setyono, Heidar Arnandiansyah

引用次数: 0

Mapping the results of management accounting research in Indonesia 绘制印度尼西亚管理会计研究的结果

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2018-12-01 DOI: 10.20885/jaai.vol22.iss2.art3

R. Ratnaningrum, L. Latifah, S. Suyanto, Y. Aryani, D. Setiawan

{"title":"Mapping the results of management accounting research in Indonesia","authors":"R. Ratnaningrum, L. Latifah, S. Suyanto, Y. Aryani, D. Setiawan","doi":"10.20885/jaai.vol22.iss2.art3","DOIUrl":"https://doi.org/10.20885/jaai.vol22.iss2.art3","url":null,"abstract":"During this time, the publication of the management accounting research is still left behind that of financial accounting. Moreover, there is no description of the previous literature about the causes and effects of management accounting practices in Indonesia. This study aims to describe the accounting management practices in Indonesia by mapping the results of empirical research to answer the questions in each study on what is being observed, what is the direction, what is the type of relationship, and to what level the analysis is. The data collection method used is by mapping the theories which are consistent with the empirical study on management accounting. There are 31 articles which are taken from the accredited national journals and can be tracked online from 2005 to 2017. This study shows that the result of management accounting research consists of four maps. These four maps cover the causes and effects of individual level budgeting; causes and effects of subunit and organizational level budgeting; information for planning and control; performance measures and incentives. The maps with absolutely no research result are: the map of management accounting changes, contract and control: micro processes, individual judgments and decisions, management accounting in historical and social context, organizational change and relation of financial and operational reality. Based on the result, it can be concluded that accounting management research in Indonesia is only restricted on certain topics, especially in the topic of information for planning and control.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48888292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

A clawback compensation scheme and its effect on method options for earnings management 一种补偿方案及其对盈余管理方法选择的影响

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2018-12-01 DOI: 10.20885/JAAI.VOL22.ISS2.ART4

R. Sari, M. Sholihin

引用次数: 1

Determinants of transfer pricing decisions in Indonesia manufacturing companies 印尼制造企业转移定价决策的决定因素

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2018-12-01 DOI: 10.20885/jaai.vol22.iss2.art1

A. Susanti, Amrie Firmansyah

引用次数: 27

Financial characteristics, human development index, and performance: a study of local governments in Indonesia 财政特征、人类发展指数与绩效:对印尼地方政府的研究

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2018-12-01 DOI: 10.20885/jaai.vol22.iss2.art2

Dany Adi Saputra, Lina Nur Ardila, Purnama Siddi, B. Sutopo

{"title":"Financial characteristics, human development index, and performance: a study of local governments in Indonesia","authors":"Dany Adi Saputra, Lina Nur Ardila, Purnama Siddi, B. Sutopo","doi":"10.20885/jaai.vol22.iss2.art2","DOIUrl":"https://doi.org/10.20885/jaai.vol22.iss2.art2","url":null,"abstract":"This study aims to examine whether the financial characteristics and human development index (HDI) are associated with the performance of local governments administration in Indonesia. The sample consists of 385 local governments classifying expenditures into operating and capital expenditures (Sample 1) and 53 local governments classified expenditures into direct and indirect expenditures (Sample 2). Regression result for Sample 1 indicate that special allocation funds ( dana alokasi khusus, DAK) have a positive relationship with performance while general allocation funds (dana alokasi umum, DAU) and land expenditure are negatively related to performance. For Sample 2, revenue risk and DAU are negatively related to performance, whereas revenue sharing funds (dana bagi hasil, DBH) have a positive relationship with performance. Audit o pinion and human development index are positively related to performance either for Sample 1 or Sample 2. These findings suggest that financial characteristics and human development index can be used as a consideration in determining financial policy and evaluation of local governments.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43740844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Corporate governance, accounting information quality, and cost of equity capital an Indonesia’ evidence 公司治理、会计信息质量和股本成本——印尼的证据

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2018-06-01 DOI: 10.20885/jaai.vol22.iss1.art1

Krismiaji Krismiaji, A. Raharja

{"title":"Corporate governance, accounting information quality, and cost of equity capital an Indonesia’ evidence","authors":"Krismiaji Krismiaji, A. Raharja","doi":"10.20885/jaai.vol22.iss1.art1","DOIUrl":"https://doi.org/10.20885/jaai.vol22.iss1.art1","url":null,"abstract":"The purpose of this paper is to discuss empirical research examining the impact of corporate governance practice (CG) and accounting information quality (AIQ) on the cost of equity capital (COEC) in the context of agency problem and information asymmetry. This research uses a sample of 414 firms in the period between 2010 and 2013. The total observations consist of 1.656 firm-years. COEC, as a dependent variable is measured by price-earnings-growth (PEG) model. AIQ, as an independent variable is measured by absolute discretionary accrual as an inverse measure of accounting quality. CG is proxy by managerial ownership (MAN), measured by the percentage of management’s equity shares , and institutional ownership (INS) which is measured by the percentage of an institution's owned equity shares . The data used in this study is obtained from Indonesian Capital Market Directory, Indonesian Stock Exchange database, and from company annual reports. This research finds evidence of a negative association of AIQ and COEC. Since AIQ uses an inverse measure of accounting quality, this means that accounting quality increases COEC. Thus this result does not support the hypothesis. With respect to CG, both MAN and INS negatively affect COEC. This means that CG decreases COEC and support the hypothesis.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41716155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

The causes and consequence of restatements in Indonesia 印度尼西亚重述的原因和后果

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2018-06-01 DOI: 10.20885/jaai.vol22.iss1.art7

S. Butar

{"title":"The causes and consequence of restatements in Indonesia","authors":"S. Butar","doi":"10.20885/jaai.vol22.iss1.art7","DOIUrl":"https://doi.org/10.20885/jaai.vol22.iss1.art7","url":null,"abstract":"This study examines the causes and consequence of financial restatements in Indonesia. The first part focuses on the impact of corporate governance on restatements. Thirty six restating firmsand thirty four nonrestating firms were collected during 2010-2014. Using logistic regression, the results show that audit committeewith financial expertise is negatively related to financial restatements. On the other hand, no significant results found for board of commissioners and institutional ownership.The second part of this studyfocuses on the impact of financial restatement on management turnover. Management turnover refers to the likelihood of chief director (president director) and directors losing their jobs in 24 month periods after financial restatement. The results show that restating firms executives are more likely to lose their jobs than their counterpart in nonrestating companies. More specifically, 79% of restating companies changed their executives compares to only 38% of non-restating firms. The results of this paper would be a warning for managers to credibly report financial statements in accordance with sound accounting policies because financial restatements may cause managers to lose his job. In addition, the results are beneficial for policy makers in setting the rules to promote good corporate governance. This study determines management turnover by observing annual report. If the composition of executives in current year differs from last year, then it is decided that there has been a management turnover regardless of the causes. Subsequent research should isolate management turnover causing by other factors such as retirements. This is crucial to minimize the impact of extraneous variables.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42690472","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Dampak penggunaan e-filling terhadap kepatuhan wajib pajak: peran perilaku wajib pajak sebagai variabel mediasi 使用e-filling与纳税人合规的影响:纳税人行为作为调解变量的作用

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2018-06-01 DOI: 10.20885/jaai.vol22.iss1.art2

Doddy Setiawan, Bobby Kurniawan, Payamta Payamta

引用次数: 5