Article Per Year (5 Year)
p-Index From 2019 - 2024
0.61
P-Index
This Author published in this journals
All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Cakrawala Ilmiah Jurnal Riset Akuntansi Soedirman
Muhamad Safiq
Unknown Affiliation
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)

 1 
TEORI PROSPEK DAN KONSERVATISMA LAPORAN KEUANGAN Muhamad Safiq; Jogiyanto HM; Supriyadi Supriyadi; Ertambang Naha
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.217 KB) | DOI: 10.34204/jiafe.v5i1.1544

Abstract

This research was aimed to test the influence of incentive contract framing (framing effect) and class action (certainty effect) to financial reporting decision. Beside that, this research also investigated the interaction influence between framing effect and certainty effect. This research used laboratorium experiment design 2x2 between subjects. Experiment subjects were business students (MM and Maksi) Gadjah Mada University who were acted as management (CFO) with certain criteria. Research results showed that there was an influence of incentive contract framing and class action (litigation) to management’s (CFO) financial reporting decision. Subjects who were the insentive contract framed positively, tended to prepare more conservative financial statement. Vice versa, subjects who were the incentive contract framed negatively, tended to become risk taker, so that management (financial director) tended to prepare less conservative financial statement. But, the interaction result between incentive contract framing variable with class action (litigation) showed insignificant result. measurement problems are thought to affect these insignificant. Future studies are expected to give more attention to these problems.
Co-Authors Ertambang Naha Jogiyanto HM septi khaenuroh Sherlyne Balqist Setyo Afrilin Supriyadi Supriyadi