Ertambang Nahartyo
Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada

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Examining the Effects of Presentation Patterns, Orders, and Information Types in Investment Decision Making Nahartyo, Ertambang; Supriyadi, .; Hartono, Jogiyanto; Almilia, Luciana Spica
Gadjah Mada International Journal of Business Vol 15, No 2 (2013): May-August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.059 KB)

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.                  
MENGHINDARI KRISIS LEGITIMASI: KEBIJAKAN PENDIDIKAN AKUNTANSI DARI PERSPEKTIF KEPERILAKUAN Ertambang Nahartyo
Jurnal Pendidikan Akuntansi Indonesia Vol 14, No 2 (2016): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.688 KB) | DOI: 10.21831/jpai.v14i2.12872

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Esai ini memberikan otokritik kepada pendidikan tinggi akuntansi dari perspektif pondasi teori yang digunakan dalam edukasi di bidang akuntansi.  Posisi yang saya ajukan merupakan ekstensi dan kontekstualisasi kritik yang disampaikan oleh Ghoshal (2005) dan Cohen dan Holder-Webb (2006).  Esai ini mendiskusikan bagaimana pendidikan akuntansi sedang mempertaruhkan legitimasinya dalam mempersiapkan akuntan yang andal dan berintegritas tinggi.  Pembahasan diperluas ke masalah krisis ideologi dalam pendidikan akuntansi. Salah satu akar penyebab penurunan relevansi pendidikan akuntansi, yaitu ketergantungan berlebihan terhadap teori ekonomika tradisional, dikupas.  Kemudian, esai ini menyampaikan rekomendasi kepada institusi penyelenggara pendidikan akuntansi untuk mengadopsi perspektif keperilakuan yang lebih luas agar nilai ideal pendidikan akuntansi tetap dapat dicapai dan dipertahankan.Kata Kunci: Krisis Legitimasi, Kebijakan Pendidikan Akuntansi, Perspektif Keperilakuan
MAGNITUDE OF CORRUPTION, RATIONALIZATION, AND INTERNAL CONTROL QUALITY: AN EXPERIMENTAL STUDY ON SUBSEQUENT OFFENSE Nahartyo, Ertambang; ,, Haryono
Jurnal Akuntansi dan Keuangan Indonesia Vol 15, No 2 (2018)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.733 KB) | DOI: 10.21002/jaki.2018.09

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AbstractThis research examines the extent to which the rationalization tactics model reflects the relation between magnitude of corruption and attitudes toward corruption. The rationalization model predicts that individuals will justify their corrupt acts and that rationalizations will affect subsequent offense depending upon the levels of internal control quality. Using a 2 X 2 between-subjects experiment with 170 public servants as participants, this research finds that individuals are more prone to accept and rationalize their corrupt acts in the gratuities context than in the bribery context. Further, this research finds that rationalizations lead to subsequent offense. However, this study cannot find support on the mitigating effect of internal control quality. The results point to the importance of considering the implications of organizational culture for future effective combat against corruption.Keywords: Corruption, Rationalization, Internal ControlAbstrakPenelitian ini menguji sejauh mana model taktik rasionalisasi (the rationalization tactics model) menggambarkan hubungan antara besarnya korupsi dan sikap terhadap korupsi. Model rasionalisasi (the rationalization model) memprediksi bahwa individu akan membenarkan tindakan korup mereka dan bahwa rasionalisasi akan mempengaruhi pelanggaran selanjutnya tergantung pada tingkat kualitas kontrol internal. Dengan menggunakan 2X2 eksperimen between-subjects dengan 170 pegawai negeri sebagai partisipan, penelitian ini menemukan bahwa individu lebih rentan untuk menerima dan merasionalisasi tindakan korup mereka dalam konteks gratifikasi daripada dalam konteks suap. Lebih lanjut, penelitian ini menemukan bahwa rasionalisasi mengarah pada pelanggaran selanjutnya. Namun, penelitian ini tidak dapat menemukan dukungan pada efek mitigasi kualitas kontrol internal. Hasil ini menunjukkan pentingnya mempertimbangkan implikasi budaya organisasi untuk pertempuran yang efektif melawan korupsi di masa depan.Kata kunci: Korupsi, Rasionalisasi, Pengendalian Internal
DO LEADERSHIP STYLES MODERATE THE RELATIONSHIP OF ORGANIZATIONAL COMMITMENT AND BUDGETARY SLACK? AN EXPERIMENTAL APPROACH Imas Nurani Islami; Ertambang Nahartyo
Journal of Indonesian Economy and Business (JIEB) Vol 34, No 2 (2019): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.32285

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Introduction: this study aims to provide empirical evidence of the factors that can mitigate and encourage budgetary slack. Specifically, this study examines the effect of affective organizational commitment on budgetary slack with the style of leadership as a moderating variable. Background Problems: budgetary slack is an unethical action that often occurs in companies and little attention is given to companies that experience losses, especially when it is related to the suboptimal allocation of resources. Novelty: Previous studies paid little attention to the direct relationship between affective organizational commitment and budgetary slack. They were limited to investigating the correlation between affective organizational commitment and budgetary slack. This study provides evidence of causality between the two and includes the style of leadership as a moderating factor. Research Methods: This research is conducted through an experimental approach using a 2 x 2 between-subjects design. The participants of this research are 64 from the Master of Management (MM) program at Gadjah Mada University (UGM). Findings: The result of this study indicates that middle managers with high affective organizational commitment create a smaller budgetary slack than the middle managers with low affective organizational commitment. However, the leadership style is not proven to moderate the relationship between affective organizational commitment and budgetary slack. Conclusion: These findings provide theoretical evidence of the self-determination theory that an individual with high affective organizational commitment creates a smaller budgetary slack than an individual with low affective organizational commitment. Therefore, companies need to pay more attention to their employees’ commitment.
EFEK TIPE KECURANGAN DAN ANONIMITAS TERHADAP KEPUTUSAN INVESTIGASI AUDITOR INTERNAL ATAS TUDUHAN WHISTLEBLOWING Nahartyo, Ertambang; Darjoko, Felix Joni
Jurnal Akuntansi dan Keuangan Indonesia Vol 14, No 2 (2017)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.499 KB) | DOI: 10.21002/jaki.2017.11

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A number of factors affects the effectiveness of whistleblowing system, such as the whistleblower, the wrongdoer, and other relevant parties. However, whistleblowing literature, so far, seems to attend more on whistleblowers’ perspectives. Little is known about aspects from recipient perspectives, especially the effect of psychological biases that can seriously damage the effectiveness of the system. This study extend the whistleblowing literature by experimentally investigating how the fraud type and anonymity influence the recipient decision making process. The results show that internal auditor (as recipient) has lower probability to respond to fraudulent earning management allegation than to that of asset misappropriation. In regard to the anonymity effect, this research is consistent with prior studies in that anonymity provides less credible information for fraud allegation. This study contributes to the literature by highlighting the importance of type of fraud as contextual factor that determine the whistleblowing effectiveness from recipient perspectives.
RISET EKSPERIMENTAL PENGAUDITAN: EVOLUSI DAN TOPIK KONTEMPORER Utami, Intiyas; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol 10, No 1 (2013)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.326 KB) | DOI: 10.21002/jaki.2013.04

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Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the international article from the 1970s to 2000s. This article is organized into the following sections. After the introductory part, it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics of contemporary EAP, and the development of EAP in Indonesia. Based on the analysis of international EAP articles, we suggest that future research focuses on risk-based auditing, modes of presentation of audit information, fraud risk assessment, analytical procedure, interaction between auditors and clients (negotiation and agreement) and interaction between auditors with their auditor counterparts (brainstorming).Keywords: experimental auditing research, experimental method, auditing---Bidang pengauditan menjadi salah satu topik yang menarik dalam riset keperilakuan dalam akuntansi karena bidang ini banyak menggunakan judgment maupun keputusan. Tulisan ini mendeskripsikan evolusi perkembangan riset eksperimental pengauditan dan mengidentifikasi peluang riset kontemporer. Sumber tulisan adalah berbagai riset eksperimental pengauditan yang dipublikasikan secara internasional dari tahun 1970-an sampai 2000-an. Tulisan ini terbagi dalam beberapa bagian: hakikat riset eksperimental pengauditan (REP), evolusi perkembangan REP internasional, topik kontemporer REP, dan perkembangan REP di Indonesia. Berdasarkan penelusuran berbagai REP di level internasional, maka REP yang bisa dikembangkan pada masa yang akan datang antara lain dalam konteks pengauditan berbasis risiko, cara penyajian informasi pengauditan, penaksiran fraud, prosedur analitis, interaksi antara klien dengan auditor (negosiasi dan perjanjian), dan interaksi auditor dengan auditor (brainstorming).Kata kunci: riset eksperimental pengauditan, metode eksperimen, pengauditan
PERANAN FEEDBACK DALAM MENGOPTIMALKAN PELATIHAN PENUGASAN REVIEW PENGENDALIAN INTERN: EKSPERIMEN DENGAN KERANGKA TEORI KOGNITIF Kusuma, Indra Wijaya; Nurim, Yavida; Nahartyo, Ertambang; Supriyadi, Supriyadi
Jurnal Akuntansi dan Keuangan Indonesia Vol 12, No 1 (2015)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.312 KB) | DOI: 10.21002/jaki.2015.04

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Based on cognitive theory, this study aims to compare between outcome feedback and explanatory feedback in the acquiring of internal control review task knowledge and performance. Both of feedbacks serve different review mechanism, so it will influence auditor’s judgment process. This study uses experimental method, involving undergraduate accounting students as participants as a proxy for inexperienced auditors. The result implies that training should enhance the optimum knowledge acquisition because the appropriateness of training method will encourage optimum auditor’s performance in internal control review.Keywords: internal control knowledge, internal control review task performance, outcome feedback, explanatory feedback, cognitive theory---Berdasarkan teori kognitif, penelitian ini membandingkan tingkat pemerolehan pengetahuan dan capaian kinerja penugasan review pengendalian intern antara metode outcome feedback dengan explanatory feedback. Kedua jenis feedback tersebut menyediakan mekanisme telaah yang berbeda sehingga keduanya akan memengaruhi proses judgment auditor. Penelitian ini menggunakan metode eksperimen dan melibatkan mahasiswa jurusan akuntansi sebagai proksi auditor tidak berpengalaman. Hasil penelitian mengimplikasikan pelatihan seharusnya berupaya mengoptimalkan pemerolehan pengetahuan sebab ketepatan metode pelatihan akan mengoptimalkan kinerja auditor dalam melaksanakan penugasan review pengendalian intern.Kata kunci: pengetahuan pengendalian intern, kinerja penugasan review pengendalian internal, outcome feedback, explanatory feedback, teori kognitif
PENGGUNAAN DESEPSI DALAM EKSPERIMEN: IMPLIKASI ETIS DAN METODOLOGIS SERTA PENANGANANNYA Ertambang Nahartyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 2 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Tulisan ini berisi paparan tentang kontroversi di seputar pemanfaatan desepsi atau muslihat dalam ranah penelitian yang menggunakan desain eksperimen. Desepsi merupakan salah satu bentuk manipulasi dalam eksperimen yang mempunyai setidaknya dua implikasi penting: aspek metodologis dan aspek etis. Dua pertanyaan penting yang mengemuka adalah: apakah desepsi mengancam validitas hasil penelitian eksperimen dan sejauh mana desepsi dapat merendahkan harkat martabat manusia sebagai subjek penelitian eksperimen? Pemaparan dimulai dengan latar belakang beberapa penelitian yang kontroversial, dilanjutkan dengan definisi desepsi menurut sementara ahli, tinjauan terhadap sisi etika dan metodologi desepsi, serta manajemen desepsi dalam penelitian. Pemaparan berlanjut dengan mengetengahkan penggunaan desepsi dalam penelitian bidang ekonomika dan bisnis. Artikel ini diakhiri dengan kesimpulan yang menjelaskan keunggulan dan kelemahan desepsi.Kata kunci: desepsi, penelitian eksperimen, etika riset
Riset Akuntansi Managemen: Telaah Tiga Perspektif Nahartyo, Ertambang; Utami, Intiyas
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 2 No 1 (2015): Jurnal Riset Manajemen Januari 2015
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.54 KB) | DOI: 10.32477/jrm.v2i1.159

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The purpose of this paper is to discuss the development of management accounting research from three perspectives: reserach topics, theoretical foundations, and research methods. We base our discussion on previous literature reviews in the US, Australia, China, Finland, and other countries. We propose research opportunities in the field of management accounting in Indonesia. We argue that certain topics such as budgeting, performance evaluation, and management accounting techniques implementation are still interesting topics to study further in Indonesia context. As many studies have supported theoretical and practical development, we conjecture that management accounting research in Indonesia should be conducted to answer the question of ?what does happen? instead of ?what should happen?. In line with the conjecture, we contend that research is to focus on practicality aspects and the endeavor to find new frontiers in management accounting practice.Keywords: management accounting research, management accounting theory
RISET AKUNTANSI MANAGEMEN: TELAAH TIGA PERSPEKTIF Ertambang Nahartyo; Intiyas Utami
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 2 No 1 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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

Abstract

The purpose of this paper is to discuss the development of management accounting research from three perspectives: reserach topics, theoretical foundations, and research methods. We base our discussion on previous literature reviews in the US, Australia, China, Finland, and other countries. We propose research opportunities in the field of management accounting in Indonesia. We argue that certain topics such as budgeting, performance evaluation, and management accounting techniques implementation are still interesting topics to study further in Indonesia context. As many studies have supported theoretical and practical development, we conjecture that management accounting research in Indonesia should be conducted to answer the question of ‘what does happen’ instead of ‘what should happen’. In line with the conjecture, we contend that research is to focus on practicality aspects and the endeavor to find new frontiers in management accounting practice.