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Lilik Suyanti
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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 5 Documents
 1 
Search results for , issue "Vol 15, No 1 (2012): IJAR January 2012" : 5 Documents clear
The Impact of Perceived Performance Evaluation Formality on Managers' Behavior Neny Desriani; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.248

Abstract

This study examines the impact of perceived performance  evaluation formality on subordinates' trust in a supervisor with three mediating variables: procedural justice, distributive justice, and feedback quality. In addition, this study examines the impact of a subordinate's trust in a supervisor on budgetary slack. Using a questionnaire survey method with 97 middle and lower level managers in an aerospace company as respondents, this study shows that procedural justice, distributive justice, and feedback quality do not mediate the relationship between the formality of the performance evaluation and subordinates' trust in their supervisors. However, this study  finds that trust can reduce propensity to create budgetary slack.
Examining Mediating and Moderating Models on The Relationship Among Management Control Systems, Innovations, and Performance DWI RATMONO; ERTAMBANG NAHARTYO
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.249

Abstract

The findings of previous research examining the relationship among management control system (MCS), innovation, and performance remain inconsistent (Bisble and Otley 2004; Chenhall et al. 2011, Dunk 2011). Davila et al. (2009) suggest that future research should focus on the empirical investigation of levers of control (LOC) theory to explain these inconsistent findings. In response to this suggestion, this study aims to examine the mediating and moderating model of the relationship among MCS, innovation, and performance. This study extends Bisble and Otley's study (2004) by using more comprehensive definition and measurement of research variables. Data are collected using mail and e-mail survey to controllers of manufacturing firms listed in the Indonesian Stock Exchange (IDX). Partial Least Square (PLS) is used to test the hypotheses due to its ability to test the presence of multiple dependence relationship of latent variables simultaneously (Hair et al. 2010; Kock 2011). The result of this study supports the mediation hypothesis that the MCS affects performance indirectly through innovation. Overall, this study contributes in explaining the inconclusive and contradictory findings of management accounting prior research.
A Comparison of Experienced and Inexeperienced Auditors: The Role of Feedback on Internal Control Assesments YAVIDA NURIM
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.250

Abstract

Internal control task has a significant role in the overall process of an audit because it determines the scope of the auditor's examination. Therefore, auditors' competence as a result of obtaining experience will optimize the performance on internal control judgment. However, internal control as structured tasks which needs little judgment or experience has a rich learning environment. Therefore, it can be acquired through learning by doing as learning theory states that subjects who receive feedback after completing tasks will acquire knowledge which can only be acquired by professional auditors. This study uses experimental methods with students as participant and   survey methods with experienced auditors as participants. The findings show that subjects who receive feedback after the task completion have higher internal control performance rather than subjects who do not receive any feedback. The findings also show that an outcome feedback is more appropriate to facilitate learning than an explanatory feedback. Findings also show that experience auditors have lower internal control performance than inexperienced auditors who receive feedback after task completion. The results are consistent with prior research that internal control tasksare structured tasks. Due to such a characteristic, internal control task can be acquired through learning by doing as suggested by learning theory.
The Effectiveness of Monitoring Controls and Individual Moral Reasoning in the De-escalation of Commitments HERLINA RACHMAWATI DEWI; SUPRIYADI SUPRIYADI
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.246

Abstract

The study examines the impact of two adverse selection elements (private information and incentives to shirk) on managers' escalation of commitment and the effectiveness of monitoring controls and manager's moral reasoning in de-escalating managers' commitment. This study contributes to the accounting literature by comprehensively evaluating the escalation commitment phenomena from its determinants, the strategy to reduce it, and the impact of moral reasoning level on managers' escalation commitment behavior. This research employed laboratory experiment method with 95 participants of undergraduate and graduate students. Consistent with Harrell and Harrison (1994), the findings of this study indicate that managers who experience    adverse selection problems showed greater tendency to continue    unprofitable project than managers who do not have such problems. However, this study fails to provide empirical evidence that monitoring control and individual moral reasoning level affect the tendency of managers to escalate their commitment.
Why Do Bidder CEOs Get Disciplined Following Mergers? Soegiharto Soegiharto
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.247

Abstract

This study examines the effect of CEOs' behavior (overconfidence/ less overconfidence), merger period (in-wave/non-wave), method of payment (stock/cash), industry of merged firm (across-industry/ within-industry), premium paid to target firm, and operating performance on the likelihood of a CEO turnover amongst bidding firms. Testing the US successful merger and acquisition data for the period of the 1990s, this study finds that the effect of merger waves and the method of    payment on CEO turnover are positive and significant. Three measures of CEO behavior proposed and tested in this study, however, generally have insignificant effect on CEO turnover.

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