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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi The Indonesian Journal of Accounting Research
Supriyadi .
Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
Economics, Econometrics & Finance

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DAMPAK PENGGUNAAN FAIR VALUE ACCOUNTING TERHADAP PAJAK PENGHASILAN Slamet Sugiri; Eko Suwardi; Supriyadi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 1 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.479 KB) | DOI: 10.35591/wahana.v16i1.68

Abstract

Berbeda dari historical cost accounting yang membubuhkan biaya historis pada pos-pos laporan keuangan, fair value accounting membubuhkan nilai wajar. SAK Umum, sebagai adopsi modifikasian dari IFRS, kini, banyak mewajibkan dan sebagian menawarkan fair value untuk pos-pos tertentu sebagai atribut penting dalam laporan keuangan entitas yang memiliki akuntabilitas publik signifikan. Penggunaan fair value ini memengaruhi laba rugi ataupun pendapatan komprehensif lain. Apakah pengaruh tersebut memiliki dampak berikutnya ke pajak penghasilan? Makalah ini ditulis untuk menjawab pertanyaan tersebut. Dengan menganalis beberapa standar akuntansi keuangan dalam SAK Umum dan peraturan perpajakan, penulis memperoleh jawaban bahwa penggunaan fair value accounting tidak selalu memengaruhi pajak penghasilan. Oleh karena hanya beberapa pos yang dianalisis, maka makalah ini tidak komprehensif. Makalah berikutnya diharapkan untuk memperluas bahasan.Kata kunci: IFRS, PSAK umum, fair value, fair value accounting, pajak penghasilan, pendapatan komprehensif lain.
The Moderating Effect of Procedural Justice on the Effectiveness of the Balanced Scorecard in Improving Managerial Performance through Organizational Commitment Supriyadi Supriyadi
Gadjah Mada International Journal of Business Vol 12, No 3 (2010): September - December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.76 KB) | DOI: 10.22146/gamaijb.5507

Abstract

This study extends prior studies on the effectiveness of theBalanced Scorecard (BSC) to improve managerial performancedone by Lau and Mosser (2008) and Lau and Sholihin (2005).Specifically, the study empirically tests the moderating effects ofprocedural justice on the relationship between the financial andnonfinancial dimensions of BSC and managerial performance. Italso tests the impact of organizational commitment on performance.Based on survey data from 76 respondents, the results indicate thatperceived procedural justice in the use financial and nonfinancialdimensions of the BSC is associated with managers’ organizationalcommitment. It further finds that organizational commitment ispositively related to performance. The study extends the literatureby providing empirical evidence about the moderating effect ofprocedural justice on the relationship between the financial andnonfinancial dimensions of BSC and organizational commitment.Keywords: balanced scorecard; organizational commitment; financial measures;managerial performance; moderating effect; nonfinancial measures;procedural justice
Examining the Effects of Presentation Patterns, Orders, and Information Types in Investment Decision Making Luciana Spica Almilia; Jogiyanto Hartono; . Supriyadi; Ertambang Nahartyo
Gadjah Mada International Journal of Business Vol 15, No 2 (2013): May-August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.059 KB) | DOI: 10.22146/gamaijb.5701

Abstract

This study aims to investigate the existence of Belief Model (BAM) developed by Hogarth and Einhorn (1992) in investment decision making. Particulary, this study examined: the effects of presentation patterns, presentation orders, and information types (accounting or non-accounting information) in investment decision making. This study used laboratory experiment to test the hypotheses. Hypotheses were tested using t-test. This study showed a “judgement bias” that is a recency which the effect of presentation pattern is consecutive is higher than unconsecutively.                  
THE PREDICTIVE ABILITY OF EARNINGS VERSUS CASH FLOW DATA TO PREDICT FUTURE CASH FLOWS: A FIRM-SPECIFIC ANALYSIS Supriyadi Supriyadi
Gadjah Mada International Journal of Business Vol 1, No 2 (1999): September
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.851 KB) | DOI: 10.22146/gamaijb.37910

Abstract

This study evaluated the value-relevance of accounting information (earnings and cash flows) in Indonesia to predict a firm’s future operating cash flows. The predictive usefulness of earnings and cash flows in association with future cash flows is of interest for three reasons. They include providing empirical evidence on the relevant accounting information to assess a firm’s future cash flows, information about the behavior and properties of Indonesian accounting information, and evidence of – or at least providing a basis for evaluating–the validity of the IndonesianAccounting Standards Committee (KPSAK) assertion on the usefulness of accounting information to assess future cash flows.The study evaluated three cash flow prediction models that employed cash flow, earnings, and a combination of earnings-cash flow variables. The models were applied on a firm-specific data set. The data used in this study were semi-annual data for the 61 sample firms (manufacturing firms)listed in the Jakarta Stock Exchange (JSX) spanning the years 1990-1997. The results of this study supported the proposed hypothesis that cash flow data provided better information to assess a firm’s future cash flows than earnings data. Since this study employed manufacturing firms only, future research is necessary to evaluate the robustness of the results to otherpopulations of firms and/or by using an alternative deflator of earnings and cash flows, such as consumer price index (CPI) or market value of the firms. Further extensions of this study include additional refinements of the prediction models on an industry-specific basis and disaggregating cash flow variables into operating, investing, and financing components in order to measure the value-relevance of the statement of cash flows.
The Role of Moral Reasoning on the Effects of Incentive Schemes and Working Relationships on Whistleblowing: An Audit Experimental Study Supriyadi Supriyadi; Nidaul Uswah Prasetyaningsih
Gadjah Mada International Journal of Business Vol 23, No 3 (2021): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.64394

Abstract

This study examines the role of moral reasoning in strengthening the working relationship and incentive schemes on the likelihood of reporting accounting fraud. This study predicts that higher moral reasoning or being exposed to incentive schemes are more likely to cause someone to be a whistleblower. However, individuals with a close working relationship with wrongdoers will exhibit a lower propensity to blow the whistle than those with no close working relationship. Finally, moral reasoning is expected to interact with working relationships and incentive schemes to affect the propensity to blow the whistle. Based on a lab-experiment with 147 participants, this study documents that the simple effect of moral reasoning, the working relationship, or an incentive scheme is (marginally) significant. Similarly, the combination of moral reasoning and the working relationship significantly improves the tendency to blow the whistle. However, the combined effects of moral reasoning vs. the working relationship and moral reasoning vs. the working relationship vs. incentive scheme are not significant. This paper confirms previous studies which found that moral reasoning significantly alters the whistleblowing intention but that the impact of moral reasoning is not robust for incentive schemes and working relationships. Some limitations should be considered, namely the textual scenarios of the experimental design, working experiences, and the omission of personal orientation and the personal cost of reporting.
Dampak Perilaku Manajemen Laba terhadap Penilaian Reputasi Manajer: Studi Eksperimental Perspektif Internal Labor Market Ida Nur Aeni; Supriyadi Supriyadi
Jurnal Akuntansi dan Bisnis Vol 18, No 1 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.532 KB) | DOI: 10.20961/jab.v18i1.246

Abstract

This study is designed to invest about consequences of a target manager who decide whether to engage in earnings management. An laboratory experimental with 3x1 between subject is used to examine the potential negative reputation effect in the internal labor market’s setting that occur as a consequences of earnings management. Data in this study were collected for two months at the beginning of 2017. Participants consisted of 109 master of accounting and master of management students of UGM who assigned to the role as manager. Participants were asked to respond to a scenario about another manager (the target manager) who has the opportunity to engage earnings management. Participant assessed the ethical of the target manager and reputation judgment. The results of this study indicated that a target manager engaging in earnings management is assessed less ethical than a target manager not engaging in earnings management. Meanwhile, the results indicated that no difference in ethical judgments of a target manager engaging in accounting method manipulation and operating decision manipulation. In addition, ethical judgment was significantly and positive affected with reputation judgment. Further analysis indicates that ethical judgment mediate the effect between earnings management and reputation judgment. This study discuss implication of these results for management control systems design and for future research. Penelitian ini didesain untuk melakukan investigasi mengenai konsekuensi manajer target yang memutuskan terlibat dalam manajemen laba. Metode eksperimen laboratorium dengan desain 3x1 between-subject digunakan dalam penelitian ini untuk menguji adanya potensi dampak reputasi negatif dalam setting internal labor market yang terjadi sebagai konsekuensi dari manajemen laba. Partisipan penelitian ini terdiri atas 109 mahasiswa MAKSI dan MM UGM yang berperan sebagai manajer. Partisipan diminta untuk merespon skenario mengenai manajer lain (manajer target) yang memiliki peluang terlibat dalam manajemen laba. Partisipan memberikan penilaian etis dan penilaian reputasi manajer target. Hasil penelitian ini menunjukkan bahwa manajer target yang terlibat dalam manajemen laba dinilai lebih tidak etis daripada manajer target yang tidak terlibat dalam manajemen laba. Sementara itu, hasil menunjukkan bahwa tidak terdapat perbedaan penilaian etis manajer target yang terlibat dalam manipulasi metode akuntansi dan manipulasi keputusan operasi. Sebagai tambahan, penilaian etis berpengaruh positif dan signifikan dengan penilaian reputasi. Analisis berikutnya menunjukkan bahwa penilaian etis memediasi pengaruh perilaku manajemen laba terhadap penilaian reputasi manajer target. Penelitian ini mendiskusikan mengenai implikasi hasil penelitian untuk perancangan sistem pengendalian manajemen dan untuk penelitian selanjutnya.
Hubungan dinamis antara nilai tukar rupiah dan harga saham di Bursa Efek Jakarta pasca penerapan sistem devisa bebas mengambang Setyorini Setyorini; Supriyadi Supriyadi
Jurnal Akuntansi dan Auditing Indonesia Vol 5, No 1 (2001)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Studi ini bertujuan untuk menyediakan bukti empiris tentang hubungan dinamis antara nilai tukar terhadap dolar Amerika Serikat dan harga saham (IHSG) di Bursa Efek Jakarta (BEJ) setelah diterapkannya sistem kurs devisa bebas mengambang di Indonesia. Dua hipotesis diuji dalam penelitian ini, yaitu efek pergerakan IHSG di BEJ terhadap kurs rupiah dan sebaliknya, efek pergerakan kurs rupiah terhadap IHSG di BEJ. Pengujian hipotesis dilakukan dengan pendekatan uji unit root, kointegrasi, dan error correction model (ECM).Hasil studi ini menunjukkan bahwa di Indonesia, pergerakan IHSG di BEJ mempengaruhi pergerakan kurs rupiah terhadap dolar Amerika di pasar valuta asing dan bukan sebaliknya. Untuk data harian periode November 1998 - Desember 1999 ditemukan bahwa IHSG berpengaruh negatif dan signifikan pada kurs rupiah terhadap dolar AS baik secara long run maupun short run. Hal ini berarti bahwa bullish di pasar modal domestik (BEJ) mengakibatkan nilai tukar uang rupiah terhadap dolar Amerika terapresiasi. Begitu pula sebaliknya, keadaan bearish di pasar modal domestik akan mengakibatkan nilai tukar rupiah terhadap dolar Amerika terdepresiasi. 
The effects of religiosity on earnings management under obedience pressure Mahmudi Mahmudi; Supriyadi Supriyadi
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 1 (2019): April - July 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.1559

Abstract

This paper examined the effect of obedience pressure on real earnings management. It also also investigated whether the relationship between obedience pressure and real earnings management is moderated by individual’s religiosity level. Religiosity is an individual believed as sources of ethical value that would normatively affect the management ethical decision. Prior studies have documented that management decision could be influenced by obedience pressure, however, there is limited study that specifically tested the effects of obedience pressure and religiosity on real earnings management. This study utilized a laboratory experiment with a 2 x 2 (obedience pressure x level of religiosity) factorial design involving 89 participants. This study found that individuals under obedience pressure were more likely to perform real earnings management than control group. However, religiosity did not significantly mitigate the association between obedience pressure and real earnings management. There is no significant effect of individual’s religiosity level on real earnings management decision.
EARNINGS ANNOUNCEMENTS AND COMPETING INFORMATION: THE INDONESIAN EVIDENCE Dedhy Sulistiawan; Jogiyanto Hartono; Eduardus Tandelilin; Supriyadi Supriyadi
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 1 (2014): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.977 KB) | DOI: 10.22146/jieb.6212

Abstract

The main purpose of this study is to provide empirical evidence of the relationship between investors’ responses to two events, which are, (1) earnings anouncements, and (2) technical analysis signals, as competing information. This study is motivated by Francis, et al. (2002), whose study used stock analyst’s recommendations as competing information in the U.S stock market. To extend that idea, this study uses technical analysis signals as competing information in the Indonesian stock market. Using Indonesian data from 2007-2012, this study shows that there are price reactions on the day of a technical analysis signal’s release, which is prior to earnings announcements. It means that investors react to the emergence of competing information. Reactions on earnings announcements also produce a negative relationship with the reaction to a technical analysis signal before an earnings announcement. This study gives evidence about the importance of technical analysis as competing information to earnings announcements.
Desain Sistem Manajemen Risiko Pada Perguruan Tinggi Negeri Badan Hukum (PTN BH) Mukhlis Mukhlis; Supriyadi Supriyadi
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.954 KB) | DOI: 10.30871/jaat.v3i2.875

Abstract

Penelitian ini membahas desain sistem manajemen risiko yang dapat diterapkan pada Perguruan Tinggi Negeri Badan Hukum (PTN BH) dengan studi kasus pada Universitas Gadjah Mada (UGM). Penelitian ini menggunakan metode kualitatif deskriptif dengan studi kasus pada UGM. Penelitian mendeskripsikan dan menganalisis desain sistem manajemen risiko yang sebaiknya dijalankan oleh UGM dengan menggunakan teknik wawancara dan dokumentasi dalam pengumpulan data. Data dianalisis menggunakan interactive model, meliputi pengumpulan data, reduksi data, penyajian data, dan simpulan atau verifikasi. Penelitian menyimpulkan bahwa manajemen risiko telah berjalan di UGM, meskipun belum terstruktur dan sistematis. Oleh karena itu, UGM perlu membentuk struktur, proses, dan prosedur manejemen risiko. Struktur manajemen risiko dapat menggunakan model tiga tingkatan pengendalian; tingkat kebijakan dijalankan oleh Komite Audit, tingkat operasional dijalankan oleh rektor dibantu oleh Kantor Audit Internal dan Kantor Jaminan Mutu sebagai koordinator proses manajemen risiko yang dilakukan oleh unit kerja; tingkat pengawasan dilakukan oleh Komite Audit. Proses manajemen risiko dapat menggunakan standar proses manajemen risiko AS/NZS 31000:2009 yang terdiri atas proses penetapan konteks, identifikasi risiko, analisis risiko, evaluasi risiko, penanganan risiko, pemantauan dan review, dan komunikasi serta konsultasi. Prosedur manajemen risiko dapat disusun berdasarkan periode tujuan UGM yang terdiri dari periode lima tahunan, satu tahunan, dan periode waktu tertentu.
Co-Authors Almilia, Luciana Spica Almilia Dedhy Sulistiawan Eduardus Tandelilin Eko Suwardi Ertambang Naharto Ertambang Nahartyo HERLINA RACHMAWATI DEWI Holyness Nurdin Singadimedja Ida Nur Aeni Jogiyanto Hartono Kias Ayu Damara Lindrianasari Lindrianasari Mukhlis Mukhlis Negina Kencono Putri Nidaul Uswah Prasetyaningsih SETIYONO MIHARJO Setyorini Setyorini Slamet Sugiri Sri Wahyuni Wulandari Fitri Ekasari ZAKI BARIDWAN