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<![CDATA[PENGUJIAN COGNITIVE ABSORPTION TERHADAP KEPERCAYAAN-KEPERCAYAAN PENGGUNA UNTUK BERBAGI INFORMASI DI LINGKUNGAN VIRTUAL WORLDS ]]>
<![CDATA[Supardi, Supardi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014 ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v2i3.6602
<![CDATA[Virtual Worlds (VWs) are media-rich cognitively engaging technologies that geographically dispersed organizations can use as a cost effective workplace collaboration tool. Using a sharing information in virtual worlds environment, the aims of this study is to investigate cognitive absorption within individual beliefs about the technology of virtual worlds use. Cognitive absorption, theorized as being exhibited through the five dimensions of temporal dissociation, focused immersion, heightened enjoyment, control, and curiosity, is posited to be a proximal antecedent of two important beliefs about technology use: perceived usefulness and perceived ease of use. A model, based on Bandura's Social Cognitive Theory, was developed to test number of variables as the antecedents of cognitive absorption, which include social factor and individual like familiarity and personal innovativeness.A sample of 218 respondents participated in the research. In informing the results, the study utilized the partial least square model with the support for SmartPLS 2.0 software. Our findings suggest that beliefs about VWs usage can be influenced by cognitive absorption. Significant relationships were found between familiarity and cognitive absorption, and between personal innovativeness and cognitive absorption. Theoretical and practical implications are offered. ]]>
<![CDATA[Supervision of Independent Commissioners and Audit Committee on Earnings Management Practices ]]>
<![CDATA[Asmara, Eka Noor]]>;
<![CDATA[Supardi, S]]>;
<![CDATA[Herbowo, H]]>;
<![CDATA[Setyapurnama, Yudi Santara]]>
<![CDATA[ ATESTASI - Jurnal Ilmiah Akuntansi Vol 4 No 2 (2021): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.33096/atestasi.v4i2.624
<![CDATA[This paper describes the research which investigates the relationship of corporate social responsibility (CSR) disclosure and earnings management (EM) practices in banking companies listed on the Indonesia Stock Exchange for the fiscal year ending 31 December 2015 to 2017. EM used in this study is the different between discretionary realized security gain or loss (RSGL) and discretionary loan loss provition (LLP) from the Grougiou et.al., (2014) research model. Data is obtained by purposive sampling process and both from the IDX and from the websites of each bank. The research hypothesis was tested using ordinary least square .The results showed that CSR does not affect on EM. The results also show that independent commissioner has a significant negative effect on EM and audit committe does not affect EM. This research is expected to contribute to the existing literature by completing and enriching findings the effect of independent commissioner on the earnings management practices.]]>
<![CDATA[PENGENDALIAN DAN PENGELOLAAN TIM LINTAS FUNGSIONAL DALAM ORGANISASI ]]>
<![CDATA[Supardi .]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v11i2.19
<![CDATA[The complexity of modern business and the need for quick responses to changing conditions don’t allow employees to go through channels anymore. But many companies have a hard time combining information, action and interpretation across old structural boundaris, like hierarchical organization. Often, the result is decisions so untimely as to be irrelevant, no matter how technically correct they are. In today’s business environment, companies need the team concept to increase productivity and profitability, enhance quality, beat competition, or achieve the company objective du jour. Cross-functional teams (CFTs) have increased in use within a variety of organizations. While these teams claim to enhance organizational effectiveness, research has seen mixed results. This paper examines the challenges faced by CFTs and why these challenges facilitate the need for the development of a teams climate for trust.Keyword: cross-functional team, hierarchical organization]]>
<![CDATA[Earnings management, corporate social responsibility and corporate governance in Indonesian banking industry ]]>
<![CDATA[Supardi Supardi]]>;
<![CDATA[Yudi Santara Setyapurnama]]>
<![CDATA[ Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 5 No 1 (2020): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam ]]>
Publisher : <![CDATA[Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) ]]>
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DOI: 10.34202/imanensi.5.1.2020.35-44
<![CDATA[Abstract This paper describes the research which investigates the moderating effect of corporate governance (CG) on the relationship of earnings management (EM) practices and corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. EM used in this study is the different between discretionary realized security gain or loss and discretionary loan loss provition. Data is obtained by purposive sampling process with a total sample of 138 out of 46 banking sector companies. The results showed that EM had not effect on CSR and audit committee has a negative effect on CSR, but independent commissioner does not affect CSR if tested together with EM.]]>
<![CDATA[ANALISIS KEPERCAYAAN-KEPERCAYAAN INDIVIDU DALAM MENGGUNAKAN TEKNOLOGI INFORMASI DALAM MENUNJANG PROSES BELAJAR MENGAJAR DI PERGURUAN TINGGI ]]>
<![CDATA[Supardi Supardi]]>;
<![CDATA[Eka Noor Asamara]]>
<![CDATA[ Jurnal Manajemen Indonesia Vol 15 No 3 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Telkom University. ]]>
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DOI: 10.25124/jmi.v15i3.715
<![CDATA[Penelitian ini bertujuan untuk mendiskusikan dan menguji secara empiris hubungan faktor sosial dengan cognitive absorption dan hubungannya terhadap faktor kepercayaan-kepercayaan (perceived ease of use dan perceived usefulness) dalam menggunakan teknologi informasi pada proses belajar mengajar diperguruan tinggi. Penelitian ini menggunakan sebanyak 125 dosen jurusan akuntansi di propinsi Yogyakarta sebagai responden. Faktor sosial diukur dengan menggunakan pengaruh rekan sejawat, cognitive absorption diukur dengan menggunakan lima dimensi yaitu temporal dissociation, focused immertion, heightened enjoyment, control, dan curiosity serta kepercayaan-kepercayaan diukur dengan menggunakan perceived ease of use dan perceived usefulness. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah secara non-probability yaitu purposive sampling dengan tipe judgment. Data dianalisis dengan structural equation modeling (SEM) menggunakan SmartPLS2.0. Dari hasil pengujian hipotesis, diperoleh temuan bahwa seluruh hipotesis terdukung. Hal ini ditunjukkan dengan adanya bukti hubungan secara positif signifikan antara faktor sosial dengan cognitive absorption dan cognitive absorption dengan faktor kepercayaan-kepercayaan dalam menggunakan teknologi informasi. Penelitian ini telah membuktikan adanya pengaruh faktor sosial terhadap cognitive absorption dalam kepercayaan-kepercayaan menggunakan teknologi infomarmasi untuk mendukung proses belajar mengajar. Selain itu, penelitian ini telah berhasil mengembangkan model penelitian yang dilakaukan oleh Agarwal dan Karahanna (2000), yaitu dengan memberikan bukti empiris faktor sosial sebagai anteseden bagi cognitive absorption]]>
<![CDATA[Determinan Tingkat Kepuasan Mahasiswa Vokasi Mengikuti Kuliah Daring di Masa Pandemi Covid-19 ]]>
<![CDATA[Supardi Supardi]]>;
<![CDATA[Sidiq Ashari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 3 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i03.p12
<![CDATA[This article investigates the relationships between social presence, cognitive absorption, and satisfaction of vocational college students in online learning. A hypothesized structural equation model was developed to study these critical variables that may influence interaction in online learning environments. Data was obtained through questionnaires from 448 students of vocational college at Yogyakarta. Data was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0. The results of this research shows that the social presence and cognitive absorption of vocational college students is impact satisfaction directly. Keywords: Social Presence; Cognitive Absorption; Student Satisfaction.]]>
<![CDATA[Praktik Real Earning Management, Corporate Governance dan Nilai Perusahaan: Bukti Pada Industri Manufaktur di Indonesia ]]>
<![CDATA[Supardi Supardi]]>;
<![CDATA[Sidiq Ashari]]>;
<![CDATA[Yudi Santara Setyapurnama]]>;
<![CDATA[Djasmanuddin Djasmanuddin]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 4 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i04.p02
<![CDATA[This study aims to examine the effect of real earnings management on firm value with corporate governance as a moderating variable. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the fiscal year ending December 31, 2015 to 2019. The data collection technique is purposive sampling and comes from secondary data both from the IDX and from the website of each company. The research hypotheses were tested using regression analysis. The results of the study prove that corporate governance can weaken the relationship between real earnings management and firm value. Meanwhile, the direct influence of earnings management on firm value was not found to have a negative relationship, but the results were positive. This research is expected to contribute to the development of theories related to earnings management behavior and corporate governance practices, namely agency theory. Other contributions can be used as input for investors in assessing the company, especially those related to the transparency of the company's financial reporting. Keywords: Abnormal Cash Flow From Operations; Corporate Governance; Firm Value; Agency Theory.]]>
<![CDATA[Strategic Alignment antara Bisnis dan Teknologi Informasi Menggunakan Knowledge-Based Theory of The Firm: Sebuah Kajian Teori ]]>
<![CDATA[Eka Noor Asmara]]>;
<![CDATA[Supardi Supardi]]>
<![CDATA[ EBBANK Vol 6, No 1 (2015): EBBANK Vol.6 No.1 Juli 2015 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan ]]>
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<![CDATA[Kebutuhan keterlibatan manajemen puncak dalam eksploitasi teknologi informasi (TI) merupakan tema yang sering dibahas dalam manajemen informasi. Penelitian sebelumnya telah menyarankan bahwa keterlibatan ini saling berkaitan dalam hubungan dua arah antara CEO dan CIO. Tujuan dari penelitian ini adalah untuk memberikan gambaran yang jelas tentang kriteria yang harus dilakukan bagi perusahaan untuk menciptakan hubungan yang efektif dan efisien seperti antara CEO dan CIO. Dengan rujukan knowledge-based theory of the firm, penelitian ini menganalisis masalah yang sering timbul di antara kedua pihak. Penelitian ini akan menggambarkan model yang berasal dari penelitian sebelumnya yang bisa memberikan alternatif solusi bagi masalah hubungan CEO dan CIO dan menyelaraskan hubungan strategis antara manajer bisnis dan manajer teknologi informasi.The need of top management involvement in the exploitation of information technology (IT) is a recurring theme of information management. Previous research has suggested that this involvement is linked, with a two-way relationship between CEO and CIO. The aim of this research is to provide a clear picture of the criterias that has to be done for the company to create such an effective and efficient relationship among CEO and CIO. With a referrence of knowledge-based theory of the firm, this research analyze problems that often arise among those two parties. This research would describe model that is derived from previous researches that could provide solution alternatives for CEO and CIO relationship problems and harmonize strategic alignment between business manager and information technology manager.]]>
<![CDATA[Peran Organisasional Terhadap Pengembangan Bahan Ajar Pengauditan Berbasis ISA : Perspektif Dosen Pengauditan ]]>
<![CDATA[Eka Noor Asmara]]>;
<![CDATA[Supardi Supardi]]>;
<![CDATA[Sidiq Ashari]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2016.1.2.300
<![CDATA[The adoption of International Standards on Auditing (ISA) by IAPI as a new auditing standard in Indonesia is unavoidable choice. As a consequences, alteration of teaching materials on higher education into ISA is considered as a necessary step that has to be taken. If the presumption of institutional isomorfism is taken place by IAPI, the feared of unwellprepared higher education and lectures in the process of adoption and integration new auditing standard has a reasonable reasons. This research is conducted to examine relationship of organization support and individual factor in the process of developing and teaching of audit course material to conform to ISA. Data collection in this research is based on survey that has been used in many similar researches. Training variable represent organization support as well as self-efficacy represent individual variable. Structural equation modeling is applied in this research. Finding of this research demonstrate that hypothesis of relationship between training and self-efficacy and teaching material is significantly supported so that this research elaborate institutional theory of institutional isomorphism. Finding of hypothesis examination indicates that organization support in the form of training could be a proper medium to increase lecturer competency especially in the ISA implementation. Furthermore, professionalism itself could be an important root for the creation of isomorphism norm.]]>
<![CDATA[SELF ESTEEM, SELF EFFICACY DAN PRESTASI AKADEMIK MAHASISWA AKUNTANSI: STUDI PADA KELAS PENGAUDITAN ]]>
<![CDATA[Sidiq Ashari]]>;
<![CDATA[Eka Noor Asmara]]>;
<![CDATA[Supardi Supardi]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v5i1.1236
<![CDATA[This study aims to provide empirical evidence of the related between self esteem and self efficacy with academic performance on auditing course. By using non-probability sampling techniques that is purposive sampling, this research using a sample of 194 university students in Yogyakarta that take on auditing course. This research model was developed based on previous research models by using survey in data collection process. Analysis uses structural equation models by using smartPLS software. Results of this research shown the support of 2 out of 3 proposed hypothesis, namely that there is a significant positive relationship between self esteem against self efficacy and academic performance. Meanwhile, this research can not proves that self efficacy strengthen academic performance on auditing course.]]>
