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All Journal The Indonesian Journal of Accounting Research
Supriyadi, Supriyadi
Universitas Gadjah Mada
Economics, Econometrics & Finance

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Do the Framing Effect Occur in the Investment Decision Based on Tabular Format Information Risk: A Fuzzy-Trace Theory Framework? Kencono Putri, Negina; Baridwan, Zaki; Supriyadi, Supriyadi; Nahartyo, Ertambang
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.046 KB) | DOI: 10.33312/ijar.355

Abstract

Abstract: This study tests on investment decisions based on risk information within the framework of verification Fuzzy Trace Theory (FTT). FTT assumes individuals prefer to use the simple reason that in the presentation of information and make a decision. An experiment which involved 27 participants was conducted. The experiments carried out to test whether the risk information of different frame-sequential time given concerning the framing effect described through the framework of FTT-can affects investment decision-making process. The results showed that the participants in this study chose to perform actions that are not at risk when information is presented in a positive frame. Investment decisions which they set such decisions tend to avoid risk. This is consistent with FTT are focusing testing on the frame problem. Other findings obtained in this study in the form of the tendency of the experimental participants to take risky decisions when information is presented in a negative frame. Abstrak: Penelitian ini berutjuan untuk menguji keputusan investasi berbasis risiko dalam kerangka Fuzzy Trace Theory (FTT).  FTT mengasumsikan bahwa seseorang memiliki preferensi untuk menggunakan informasi yang ditamilkan dalam bentuk yang sederhana dalam membuat sebuah keputusan. Penelitian ini merupakan penelitian eksperimen yang melibatkan 27 orang partisipan.  Eksperimen yang dilakukan menguji apakah informasi risiko yang dibingkai secara berbeda dan disampaikan dalam waktu yang berurutan dalam kerangka FTT akan mempengaruhi proses pembuatan keputusan investasi Hasil penelitian menunjukkan bahwa partisipa dalam penelitian ini memilih untuk mengambil keputusan yang tidak berisiko bila informasi disampaikan dalam frame yang positif.  Hasil lain yang diperoleh dalam penelitian ini adalah bahwa seseorang cenderung untuk mengambil keputusan yang berisiko apabila informasi disampaikan dalam frame yang negatif. 
Grey Areas of Ethics: The Significance of Levinas’ Perspective on Accounting Students’ Deliberative Moral Reasoning Damara, Kias Ayu; Supriyadi, Supriyadi
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.263

Abstract

This study aims to analyze the significance of Levinas’ perspective on the deliberative moral reasoning of accounting students when facing a grey area of ethics in a corporate accounting context. In a between-subjects experimental design, 36 undergraduate accounting students at the Faculty of Economics and Business, Universitas Gadjah Mada, were randomly assigned into two groups, which are a treatment group and a control group. The first group received a treatment of Levinas’ perspective, while the second received no treatment at all. However, both responded to the same four ethical dilemmas faced by corporate accountants designed to measure their deliberative moral reasoning. As expected, students in the treatment group exhibited significantly higher deliberative moral reasoning than those in the control group. This result thus suggests that Levinas’ perspective has significance in accounting students’ deliberative moral reasoning when facing a grey area of ethics in a corporate accounting scheme.
Corporate Growth and CEO Compensation: Case from Indonesia lindrianasari, lindrianasari; Hartono, Jogiyanto; SUPRIYADI, SUPRIYADI; MIHARJO, SETIYONO
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.254

Abstract

This study aims to obtain empirical evidence on whether   corporate growth affects the amount of compensation received by CEOs in Indonesia. The contribution of this study is to provide emporical   evidence on how CEOs perceive their level of compensation when they succeeded in increasing the value of the firm. The samples are 395 firm-year from 2005-2008. Test results show that growth has a positive relationship with the amount of compensation received by the CEO in Indonesia. Net income and total assets are significantly related to the amount of compensation received by CEOs, while stock price is not.
The Effectiveness of Monitoring Controls and Individual Moral Reasoning in the De-escalation of Commitments DEWI, HERLINA RACHMAWATI; SUPRIYADI, SUPRIYADI
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.246

Abstract

The study examines the impact of two adverse selection elements (private information and incentives to shirk) on managers' escalation of commitment and the effectiveness of monitoring controls and manager's moral reasoning in de-escalating managers' commitment. This study contributes to the accounting literature by comprehensively evaluating the escalation commitment phenomena from its determinants, the strategy to reduce it, and the impact of moral reasoning level on managers' escalation commitment behavior. This research employed laboratory experiment method with 95 participants of undergraduate and graduate students. Consistent with Harrell and Harrison (1994), the findings of this study indicate that managers who experience    adverse selection problems showed greater tendency to continue    unprofitable project than managers who do not have such problems. However, this study fails to provide empirical evidence that monitoring control and individual moral reasoning level affect the tendency of managers to escalate their commitment.
The Information Disclosure Strategy of Single versus Multiple Benchmarks in Earnings Announcements Wahyuni, Sri; Hartono, Jogiyanto; Supriyadi, Supriyadi; Naharto, Ertambang
The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.377

Abstract

Abstract: This study is aimed to test the impact of single versus multiple benchmarks earnings information disclosure strategy towards financial users’ behavior in estimating future earnings. The study is important because it links behavioral aspects between the ways of providing and using earnings information based on multiple reference point theory of psychology. Using experimental factorial mix design 2x3x2 with 58 investor and non-investor participants, the result indicates that earnings disclosure strategy of single versus multiple benchmarks influences participant's judgments. Specifically, the multiple benchmarks are more effective than a single benchmark used to estimating future earnings. This finding is consistent with some priors studies of Schrand and Walther (2000), Krische (2005),  Han and Tan (2007) and Wahyuni and Hartono (2010, 2012, 2014). Abstract: This study is aimed to test the impact of single versus multiple benchmarks earnings information disclosure strategy towards financial users’ behavior in estimating future earnings. The study is important because it links behavioral aspects between the ways of providing and using earnings information based on multiple reference point theory of psychology. Using experimental factorial mix design 2x3x2 with 58 investor and non-investor participants, the result indicates that earnings disclosure strategy of single versus multiple benchmarks influences participant's judgments. Specifically, the multiple benchmarks are more effective than a single benchmark used to estimating future earnings. This finding is consistent with some priors studies of Schrand and Walther (2000), Krische (2005),  Han and Tan (2007) and Wahyuni and Hartono (2010, 2012, 2014).  
The Effect of Individual and Organizational Factors on Internal Auditors’ Moral Courage Supriyadi, Supriyadi
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.495

Abstract

This research examines the effect of individual and organizational factors on internal auditors' moral courage to report fraud. The variables of individual factors – namely self-efficacy and resilience – and organizational factors – namely independence of the internal auditor's function and perceived audit committee support – are estimated to have positive effects on internal auditors' moral courage. With a multiple regression model based on questionnaire data from 59 respondents of internal auditors, this study found a positive effect of resilience, the independence of the internal auditor's function, and perceived audit committee support variables on the auditors' moral courage. However, the self-efficacy variable has a marginal negative effect on auditors' moral courage. This negative effect is thought to occur because of the nature of the self-efficacy variable as an individual variable. In contrast, the nature and type of internal audit assignments are a group task, so group solidarity can weaken self-efficacy due to a decrease in confidence to control situations and conditions independently. This study fills a gap in the internal auditor behavior literature by examining the causal effects of individual and organizational factors on the auditors' moral courage. The use of a parsimony multiple regression model involving relevant independent variables developed on a theoretical basis to test the causal effects is the methodological contribution of the study. Finally, this is the first study that measured the independence of the internal auditor's function by combining three critical aspects of an internal audit's authority, namely reporting, recruitment, and budgeting for the Indonesian context.
Co-Authors Baridwan, Zaki Damara, Kias Ayu DEWI, HERLINA RACHMAWATI Hartono, Jogiyanto lindrianasari, lindrianasari MIHARJO, SETIYONO Naharto, Ertambang NAHARTYO, ERTAMBANG Negina Kencono Putri Wahyuni, Sri