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Examining the Effects of Presentation Patterns, Orders, and Information Types in Investment Decision Making Almilia, Luciana Spica; Hartono, Jogiyanto; Supriyadi, .; Nahartyo, Ertambang
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)

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 âjudgement biasâ that is a recency which the effect of presentation pattern is consecutive is higher than unconsecutively.Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â

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

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 Nahartyo, Ertambang; Utami, Intiyas
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

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.

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

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.

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

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

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

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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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

Knowledge Sharing Behaviour: the Effect of Psychological Safety on Balance Scorecard (BSC) Implementation Siti Rodiah; Ertambang Nahartyo
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to compare the influence of transformational and transactional leadership on psychological safety. In addition, it examines the effect of psychological safety on the scope of balanced scorecard (BSC) implementation through knowledge sharing behaviour. This study uses a 2 x 2 between-subjects experimental design and independent t-test to test Hypotheses 1 and 2. Hypotheses 3 and 4 use hierarchical regression. To answer the questions in this study, the researchers conducted experiments with Master of Accounting and Master of Economics Development students at the Faculty of Economics and Business, Gadjah Mada University. The results of the hypothesis testing in this study support Hypotheses 1, 2 and 3, while Hypothesis 4 is not supported because it does not meet the requirements of mediation testing.

EXPERIMENTAL TEST OF FRAMING AND NON-PROFESSIONAL INVESTORS DECISION: STUDY OF RISK INFORMATION IN IFRS NO. 7 Negina Kencono Putri; Zaki Baridwan; Supriyadi Supriyadi; Ertambang Nahartyo
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.82

This study attempts to predict the impact of framing in decisions that preceded the presence ofrisk information in the format of value at risk and sensitivity analysis, and also preliminary evidencein assessing the implementation of a predetermined standard. It was done experimentallywith the design of between-within-subject design and 2 (Format: VAR & SA) x 2 (Frame: Gain &Loss) factorial using 15 students of Master of Accounting program and PPAK program that actsas a participant in the experiment. The result showed that there are no differences in decisionsmade by participants if the information is presented in the form of value at risk or sensitivityanalysis. This suggests that participants did not give different weights to the format of risk reportsthat are presented, so it can be concluded that both the format of risk reports in this studydid not affect the investment decisions. Thus, companies can choose one of two formats to meetthe obligations of the risk statement presentation required by the IFRS No. 7. This study alsoprovides additional evidence that the individual decisions can be influenced by framing andproves that theory within the framework of Prospect Theory plays a role in investment decisions.

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

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.

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