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All Journal Jurnal Akuntansi Bisnis KEUNIS Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Management Studies and Entrepreneurship Journal (MSEJ)
Monika Palupi Murniati
Universitas Katolik Soegijapranata
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor Penentu Dan Efek Bias Evaluasi Kinerja Di Perusahaan Indonesia M. Sesilia Lidwina Y.S.S; Monika Palupi Murniati
Jurnal Akuntansi Bisnis Vol 17, No 2: September 2019
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v17i2.2339

Abstract

This study examines the determinants and effects of performance evaluation bias on manufacturing companies in Indonesia. The purpose of this study was to determine whether the information gathering costs and the relationship between manager and employee affect the emergence of centrality bias and leniency bias, and also to determine the effect of centrality bias and leniency bias on employee performance incentives. The samples are all managers who work in large scale manufacturing companies located in Semarang. Sampling method by purposive sampling. Hypothesis testing is done by multiple regression. This study proves that : (1) The information gathering costs has positive influence on the centrality bias and leniency bias, (2) the relationship between manager and employee has positive influence on the centrality bias and leniency bias, (3) centrality bias does not affect the employee’s performance incentives above average or below average, (4) leniency bias affects employee performance incentives. Abstrak Penelitian ini meneliti tentang faktor penentu dan efek dari bias evaluasi kinerja pada perusahaan manufaktur yang ada di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui apakah biaya pengumpulan informasi dan hubungan antara manajer dengan karyawan mempengaruhi munculnya centrality bias dan leniency bias, dan juga untuk mengetahui pengaruh centrality bias dan leniency bias terhadap performance incentives karyawan. Sampel penelitian ini adalah semua manajer yang bekerja di perusahaan manufaktur skala menengah besar yang terdapat di Semarang. Metode pengambilan sampel secara purposive sampling. Pengujian hipotesis dilakukan dengan regresi berganda. Penelitian ini membuktikan bahwa : (1) Biaya pengumpulan informasi berpengaruh positif terhadap centrality bias dan leniency bias, (2) hubungan antara manajer dengan karyawan berpengaruh positif terhadap centrality bias dan leniency bias, (3) centrality bias tidak berpengaruh terhadap performance incentives karyawan yang di atas rata-rata maupun yang di bawah rata-rata, (4) Leniency bias mempengaruhi performance incentives karyawan.
Studi Kualitatif Persepsi Pengurus Gereja Terhadap Pelaporan Keuangan Berbasis Isak 35 Yusni Warastuti; Clara Susilawati; Sansaloni Butar-Butar; Monika Palupi Murniati
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.4067

Abstract

The church as a non-profit oriented entity accepts donations to fund its service activities and donors do not expect a comparable return of economic benefits. Legitimacy theory can be used to explain the position of the church which has a social contract with the people so that it is still necessary to make accountability. Interpretation of Financial Accounting Standards 35 as a substitute for Statement of Financial Accounting Standards No. 45 is a guideline for non-profit oriented entities to present financial statements, including churches. This study aims to explore the understanding of church managers on the components of financial statements and their usefulness. This study is a qualitative research with a phenomenological approach with five church administrators informants on the implementation of ISAK 35 as of January 1, 2020. The method used in this study used interviews with in-depth interviews. The analysis technique in the study after conducting the interview was transcription, description and interpretation of the data obtained. The results showed that the guidelines used to prepare the financial statements of PSAK 45. Other results, the informants already had a basic understanding, namely being able to mention the main accounts in each financial report and provide an explanation of their use, except for the cash flow statement because this report is not a component of financial statements that served. The existing financial reports are sufficient to be used as a basis for church management, starting from planning, controlling and making decisions.
PERBANDINGAN EFFECTIVE TAX RATE (ETR) DAN RASIO KOREKSI FISKAL TERHADAP ASET SEBAGAI INDIKATOR TAX AVOIDANCE Lidia Kristina Handayani; Monika Palupi Murniati
KEUNIS Vol 11, No 1 (2023): JANUARY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i1.3826

Abstract

The study aims to prove the relationship between earnings management (return on asset, asset intensity, inventory intensity) and corporate governance (independent commissioners, audit committee) on tax avoidance, which is based on two measurements (effective tax rate and accounting profit minus taxable profit that divided by total asset). The sample in this study are 114 companies engaged in the manufacturing sector that listed on the Indonesia Stock Exchange (IDX). Method analysis used in this study is descriptive statistical analysis, classical assumption test and multiple linear regression analysis. The results of regression model shows that return on asset, asset intensity, inventory intensity, independent commissioners and audit committee have a significant determinant on the tendency of companies do tax avoidance. This study is expected to be useful for government, companies, and investors as a guide to make a better decision.
Gaya Kepemimpinan Memoderasi Hubungan Komitmen Organisasi Dengan Senjangan Anggaran Dengan Karakteristik Organisasi Sebagai Variabel Anteseden Vallery Michaelle Felicia; Monika Palupi Murniati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6801

Abstract

This study aims is to determine factors that can cause budgetary slack. More specifically, the purpose of this study is to find out whether there is a moderating effect between leadership style and organizational commitment and budgetary slack by adding organizational characteristics as the antecedent variable of organizational commitment. The type of research used in this study is quantitative with experimental methods by providing treatment to the subjects involved. The design used for this experiment is a 2x2 design for the variables of leadership style and organizational characteristics. The result of this study is that managers with high organizational characteristics tend to have greater organizational commitment than managers with low organizational characteristics. Meanwhile, leadership style does not moderate the relationship between organizational commitment and budgetary slack. From the results of this study, it can be concluded that hight organizational characteristics can affect a manager’s organizational commitment. Companies need to pay attention to the characteristics of their workers, which in this case means instrumental communication or the quality of information conveyed by managers to their subordinates. Keywords: Budgetary slack; leadership style; organizational commitment; organizational characteristics; instrumental communication.
Gaya Kepemimpinan Memoderasi Hubungan Antara Komitmen Organisasi Dan Senjangan Anggaran Dengan Karakteristik Pekerjaan Sebagai Anteseden Teresia Karina Dewi Puspitasari; Monika Palupi Murniati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2575

Abstract

Senjangan anggaran merupakan perilaku yang sering dilakukan oleh manajer untuk dapat mencapai target anggaran. Senjangan anggaran ini dilakukan dengan melakukan estimasi biaya yang lebih besar dari biaya sesungguhnya. Senjangan anggaran dapat dipengaruhi oleh beberapa faktor, salah satunya adalah komitmen organisasi. Tujuan dari penelitian ini adalah untuk menguji pengaruh karakteristik pekerjaan terhadap komitmen organisasi dan menguji efek moderasi gaya kepemimpinan terhadap komitmen organisasi ke senjangan anggaran. Sampel dalam penelitian ini adalah mahasiswa Program Studi Akuntansi dan Manajemen Unika Soegijapranata dengan menggunakan metode eksperimen. Penelitian ini menggunakan uji beda (independent samples t-test) dengan SPSS. Hasil penelitian ini menunjukkan bahwa tidak terdapat pengaruh karakteristik pekerjaan terhadap komitmen organisasi serta terdapat efek moderasi gaya kepemimpinan terhadap komitmen organisasi ke senjangan anggaran.
Co-Authors Clara Susilawati Lidia Kristina Handayani M. Sesilia Lidwina Y.S.S SANSALONI BUTAR-BUTAR Teresia Karina Dewi Puspitasari Vallery Michaelle Felicia Yusni Warastuti