Accounting Behavioral

Dalam organisasi, sikap adalah penting karena sikap perilaku kerja. Sikap disusun oleh komponen teori, emosional, dan perilaku. Komponen teori terdiri atas gagasan, persepsi, dan kepercayaan seseorang mengenai penolakan sikap. Informasi yang dimiliki oleh seseorang mengenai penolakan sikap terhadap stereotip atau generalisasi, baik yang akurat maupun yang tidak akurat, telah menciptakan satu kekuatan. ❖ Fungsi Sikap Sikap memiliki empat fungsi utama: pemahaman,kebutuhan akan kepuasan, defensif ego, dan ungkapan nilai.

Puji dan syukur kehadiran Tuhan Yang Maha Esa, karena atas berkat dan rahmat-Nya penulis dapat meyelesaikan makalah Akuntansi Keperilakuan mengenai "Ilmu Keperilakuan dalam Perspektif Akuntansi" dengan sebaik-baiknya dan tepat pada waktunya. Penulisan makalah ini didasarkan pada hasil literatur-literatur yang ada baik dari buku maupun sumber terpercaya lainnya. Dengan ini, penulis juga menyampaikan terima kasih kepada Orang tua yang telah memberikan dukungan baik materil maupun spiritual, juga kepada dosen yang mengajar mata kuliah Akuntansi Keperilakuan Bapak Wirmie Eka Putra, S.E., M.Si. Makalah ini merupakan tulisan yang dibuat berdasarkan hasil yang telah dicari. Tentu ada kelemahan dalam teknik pelaksanaan maupun dalam tata penulisan makalah ini. Maka saransaran dari pembaca dibutuhkan dalam tujuan menemukan refleksi untuk peningkatan mutu penulisan makalah di masa mendatang. Akhir kata semoga tugas makalah ini bermanfaat untuk kalangan umum maupun pendidikan. Jambi, Agustus 2024 Hashiinah Naziihah iii DAFTAR ISI

We examine the effect of peer honesty on focal manager honesty in a budget reporting setting. We disclose peer honesty to the focal manager at three levels: no, partial, and full disclosure of the reporting behavior of the other managers in the focal managers' cohort. In partial disclosure, only the reports of the least honest peers are disclosed to the focal manager. In full disclosure, all managers' reports in the cohort are disclosed to the focal manager. We predict and find that disclosure of other managers' reports leads to less honesty compared to the absence of disclosure. We show that disclosure changes the focal manager's perceptions of what constitutes acceptable reporting behavior, such that reporting more dishonestly becomes more acceptable. Our results have implications for understanding fraud dynamics and have practical implications for the design of control systems, as they suggest that managers will use peer dishonesty to justify their own dishonesty, even when they know that only some of their peers report dishonestly.

Penelitian ini bertujuan untuk menganalisis pengaruh reliance on multiple performance measures (RMPM) terhadap kinerja manajer hotel di Semarang dengan goal difficulty dan goal specificity sebagai variabel moderasi. Sampel penelitian adalah 59 orang manajer menengah hotel bintang di Semarang. Teknik analisis data adalah moderated regression analysis (MRA) dengan dummy variabel. Hasil penelitian adalah (1) Interaksi antara reliance on multiple performance measures (RMPM) dan goal difficulty berpengaruh terhadap kinerja manajer diterima. (2) Interaksi antara reliance on multiple performance measures (RMPM) dan goal specificity berpengaruh terhadap kinerja manajer diterima.

Decision support systems (DSS) are used to help employees make good decisions. A primary area of focus in DSS design is system usage. Feedback, a system characteristic, has been found to influence system usage and create a favorable experience for users. We extend Ryan et al.'s (1983) study on the interaction between feedback and reward to a DSS context. Our findings indicate a differential effect from their study when feedback is provided through a DSS and the focus is on decision performance rather than the precursor condition of intrinsic motivation.

BELIEF-FUNCTION FORMULAS FOR AUDIT RISK SYNOPSIS AND INTRODUCTION: This article relates belief functions to the structure of audit risk and provides formulas for audit risk under certain simplifying assumptions. These formulas give plausibilities of error in the belief-function sense. We believe that belief-function plausibility represents auditors' intuitive understanding of audit risk better than ordinary probability. The plausibility of a statement, within belief-function theory, measures the extent to which we lack evidence against the statement. High plausibility for error indicates only a lack of assurance, not positive evidence that there is error. Before collecting, analyzing, and aggregating the evidence, an auditor may lack any assurance that a financial statement is correct, and in this case will attribute very high plausibility to material misstatement. This high plausibility does not necessarily indicate any evidence that the statement is materially misstated, and hence it is inappropriate to interpret it as a probability of material misstatement. The SAS No. 47 formula for audit risk is based on a very simple structure for audit evidence. The formulas we derive in this article are based on a slightly more complex but still simplified structure, together with other simplifying assumptions. We assume a tree-type structure for the evidence, assume that all evidence is affirmative and that each variable in the tree is binary. All these assumptions can be relaxed. As they are relaxed, however, the formulas become more complex and less informative, and it then becomes more useful to think in terms of computer algorithms rather than in terms of formulas (Shafer et al. 1988). In general, the structure of audit evidence corresponds to a network of variables. We derive formulas only for the case in which each item of evidence bears either on all the audit objectives of an account or on all the accounts in the financial statement, as in figure 1, so that the network is a tree. Usually, however, there will be some evidence that bears on some but not all objectives for an account, on some but not all accounts, or on objectives at different levels; in this case, the network will not be a tree.

No. 47 (AICPA 1983) uses a simple structure 2 of the audit evidence and treats risks as probabilities (Srivastava and Shafer 1992). However, audit evidence, in general, forms a network (see, e.g., Arens and Loebbecke 1994, Dutta and Srivastava 1992, Srivastava and Shafer 1992). In a network, one item of evidence may provide support to more than one audit objective of an account or to more than one account. For example, the confirmation of accounts receivable provides support to the existence and accuracy objectives of the account. The auditing profession has treated uncertainty associated with audit evidence in terms of probabilities. Several researchers, however, argue that the belief-function framework 3 provides a better representation for such uncertainties (e.g., see Akresh, Loebbecke and Scott 1988; Shafer and Srivastava 1990). Recently, Srivastava and Shafer (1992) have discussed the problems with interpreting audit risk as probability and have provided a belief-function interpretation of the risk which is more intuitive than the interpretation provided by the probability model. The three systems mentioned earlier do incorporate the structure of the audit evidence in their treatments. However, they ignore the interdependencies among the evidence, and hence ignore the network structure. ADAM uses probability to represent uncertainty and the basic probability rules to combine the evidence. ADAPT has the options of using probability or belief functions for representing uncertainty, and it uses the corresponding schemes along with certain heuristic rules for combining evidence. Similar to ADAM, the system developed by Boritz and Wensley (1990) uses probability to represent uncertainty. However, the Boritz and Wensley system uses heuristic rules instead of probability rules to combine the evidence. Irrespective of the framework used for representing uncertainty, these systems do not take advantage of the full strength of the evidence because they ignore interdependencies among the evidence, i.e., the network structure. For example, if confirmation of accounts receivable provides 0.8 level of assurance to the two objectives: existence and valuation, and if the two items of evidence are assumed to be independent then the combined assurance will be only 0.64. However, if the two are treated as interdependent then the total assurance will be 0.8 in either representation (probabilities or belief functions, see, e.g., Srivastava and Shafer 1992).

In many audit tasks, auditors evaluate multiple hypotheses to diagnose the situation. Research suggests this is a complex task that individuals have difficulty performing. Further, there is little guidance in professional standards or literature dealing with the many complexities present in the audit environment. Using probability theory, this study derives the appropriate revision of likelihoods for multiple hypotheses given different realistic audit conditions. The analysis shows that the relationships among the hypotheses dramatically impact the use of audit evidence and the resulting pattern of probability revisions. We also identify testable hypotheses to guide future research and discuss practice implications regarding ways to improve the effectiveness of analytical procedures.

Pada tahun 1930, di Amerika Serikat telah dikembangkan psikologi yang secara khusus mempelajari hubungan antar-manusia. Akhirnya muncul cabang ilmu baru dari ilmu jiwa ini yang kemudian dikenal dengan istilah psikologi sosial. Masalah-masalah yang menjadi fokus bahasannya adalah kegiatan manusia dalam hubungannya dengan konteks sosialnya. Di antara kegiatan tersebut adalah kelompok organisasi, kepemimpinannya, anggota atau pengikutnya, perilaku moralnya, kekuasaannya, komunikasinya, dan kebudayaannya. Sekilas, ternyata objek psikologi sosial mirip dengan ilmu sosiologi dan bila digambarkan sebenarnya psikologi sosial merupakan pertemuan antara ilmu psikologi dan ilmu sosilogi.

We highlight two mechanisms of limited attention for expert information intermediaries, i.e., analysts, and the effects of such limited attention on the market price discovery process. We approach analysts' limited attention from the perspective of day-today arrival of information and processing of tasks. We examine the attention-limiting role of competing tasks (number of earnings announcements and forecasts for portfolio firms) and distracting events (number of earnings announcements for non-portfolio firms) in analysts' forecast accuracy and the effects of such, on the subsequent price discovery process. Our results show that competing tasks worsen analysts' forecast accuracy, and competing task induced limited attention delays the market price adjustment process. On the other hand, distracting events can improve analysts' forecast accuracy and accelerate market price adjustments when such events relate to analysts' portfolio firms through industry memberships.

A bstrak: Partisipasi Penetapan Tujuan Perusahaan s ebagai Variabel Prediktor t erhadap Kinerja Manajerial. Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung partisipasi penetapan tujuan terhadap kinerja manajerial yang dimediasi oleh kepercayaan interpersonal dan komitmen dalam tujuan perusahaan. Objek penelitian dilakukan pada tingkat manajer menengah dan bawah pada seluruh perusahaan di Propinsi Banten yang terdaftar di Bursa Efek Indonesia (BEI). Analisis alat statistik menggunakan Structural Equation Model (SEM) dengan Program WarpPLS Versi 3.0. Hasil penelitian menunjukkan bahwa partisipasi penetapan tujuan perusahaan berpengaruh signifikan dan positif terhadap kinerja manajerial. Hasil menunjukkan bahwa kepercayaan interpersonal dan komitmen dalam tujuan perusahaan memediasi secara parsial pengaruh tidak langsung partisipasi penetapan tujuan perusahaan terhadap kinerja manajerial. Abstract: Goal-Setting Participation as Predictor Variable on Manageri...

No. 47 (AICPA 1983) uses a simple structure 2 of the audit evidence and treats risks as probabilities (Srivastava and Shafer 1992). However, audit evidence, in general, forms a network (see, e.g., Arens and Loebbecke 1994, Dutta and Srivastava 1992, Srivastava and Shafer 1992). In a network, one item of evidence may provide support to more than one audit objective of an account or to more than one account. For example, the confirmation of accounts receivable provides support to the existence and accuracy objectives of the account. The auditing profession has treated uncertainty associated with audit evidence in terms of probabilities. Several researchers, however, argue that the belief-function framework 3 provides a better representation for such uncertainties (e.g., see Akresh, Loebbecke and Scott 1988; Shafer and Srivastava 1990). Recently, Srivastava and Shafer (1992) have discussed the problems with interpreting audit risk as probability and have provided a belief-function interpretation of the risk which is more intuitive than the interpretation provided by the probability model. The three systems mentioned earlier do incorporate the structure of the audit evidence in their treatments. However, they ignore the interdependencies among the evidence, and hence ignore the network structure. ADAM uses probability to represent uncertainty and the basic probability rules to combine the evidence. ADAPT has the options of using probability or belief functions for representing uncertainty, and it uses the corresponding schemes along with certain heuristic rules for combining evidence. Similar to ADAM, the system developed by Boritz and Wensley (1990) uses probability to represent uncertainty. However, the Boritz and Wensley system uses heuristic rules instead of probability rules to combine the evidence. Irrespective of the framework used for representing uncertainty, these systems do not take advantage of the full strength of the evidence because they ignore interdependencies among the evidence, i.e., the network structure. For example, if confirmation of accounts receivable provides 0.8 level of assurance to the two objectives: existence and valuation, and if the two items of evidence are assumed to be independent then the combined assurance will be only 0.64. However, if the two are treated as interdependent then the total assurance will be 0.8 in either representation (probabilities or belief functions, see, e.g., Srivastava and Shafer 1992).

We highlight two mechanisms of limited attention for expert information intermediaries, i.e., analysts, and the effects of such limited attention on the market price discovery process. We approach analysts' limited attention from the perspective of day-today arrival of information and processing of tasks. We examine the attention-limiting role of competing tasks (number of earnings announcements and forecasts for portfolio firms) and distracting events (number of earnings announcements for non-portfolio firms) in analysts' forecast accuracy and the effects of such, on the subsequent price discovery process. Our results show that competing tasks worsen analysts' forecast accuracy, and competing task induced limited attention delays the market price adjustment process. On the other hand, distracting events can improve analysts' forecast accuracy and accelerate market price adjustments when such events relate to analysts' portfolio firms through industry memberships.

We highlight two mechanisms of limited attention for expert information intermediaries, i.e., analysts, and the effects of such limited attention on the market price discovery process. We approach analysts' limited attention from the perspective of day-today arrival of information and processing of tasks. We examine the attention-limiting role of competing tasks (number of earnings announcements and forecasts for portfolio firms) and distracting events (number of earnings announcements for non-portfolio firms) in analysts' forecast accuracy and the effects of such, on the subsequent price discovery process. Our results show that competing tasks worsen analysts' forecast accuracy, and competing task induced limited attention delays the market price adjustment process. On the other hand, distracting events can improve analysts' forecast accuracy and accelerate market price adjustments when such events relate to analysts' portfolio firms through industry memberships.

The main purpose of this article is to show how one can integrate statistical and nonstatistical items of evidence under the belief function framework. First, we use the properties of consonant belief functions to define the belief that the true mean of a variable lies in a given interval when a statistical test is performed for the variable. Second, we use the above definition to determine the sample size for a statistical test when a desired level of belief is needed from the sample. Third, we determine the level of belief that the true mean lies in a given interval when a statistical test is performed for the variable with a given sample size. We use an auditing example to illustrate the process.

We highlight two mechanisms of limited attention for expert information intermediaries, i.e., analysts, and the effects of such limited attention on the market price discovery process. We approach analysts' limited attention from the perspective of day-today arrival of information and processing of tasks. We examine the attention-limiting role of competing tasks (number of earnings announcements and forecasts for portfolio firms) and distracting events (number of earnings announcements for non-portfolio firms) in analysts' forecast accuracy and the effects of such, on the subsequent price discovery process. Our results show that competing tasks worsen analysts' forecast accuracy, and competing task induced limited attention delays the market price adjustment process. On the other hand, distracting events can improve analysts' forecast accuracy and accelerate market price adjustments when such events relate to analysts' portfolio firms through industry memberships.

A bstrak: Partisipasi Penetapan Tujuan Perusahaan s ebagai Variabel Prediktor t erhadap Kinerja Manajerial. Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung partisipasi penetapan tujuan terhadap kinerja manajerial yang dimediasi oleh kepercayaan interpersonal dan komitmen dalam tujuan perusahaan. Objek penelitian dilakukan pada tingkat manajer menengah dan bawah pada seluruh perusahaan di Propinsi Banten yang terdaftar di Bursa Efek Indonesia (BEI). Analisis alat statistik menggunakan Structural Equation Model (SEM) dengan Program WarpPLS Versi 3.0. Hasil penelitian menunjukkan bahwa partisipasi penetapan tujuan perusahaan berpengaruh signifikan dan positif terhadap kinerja manajerial. Hasil menunjukkan bahwa kepercayaan interpersonal dan komitmen dalam tujuan perusahaan memediasi secara parsial pengaruh tidak langsung partisipasi penetapan tujuan perusahaan terhadap kinerja manajerial. Abstract: Goal-Setting Participation as Predictor Variable on Manageri...

A bstrak: Partisipasi Penetapan Tujuan Perusahaan s ebagai Variabel Prediktor t erhadap Kinerja Manajerial. Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung partisipasi penetapan tujuan terhadap kinerja manajerial yang dimediasi oleh kepercayaan interpersonal dan komitmen dalam tujuan perusahaan. Objek penelitian dilakukan pada tingkat manajer menengah dan bawah pada seluruh perusahaan di Propinsi Banten yang terdaftar di Bursa Efek Indonesia (BEI). Analisis alat statistik menggunakan Structural Equation Model (SEM) dengan Program WarpPLS Versi 3.0. Hasil penelitian menunjukkan bahwa partisipasi penetapan tujuan perusahaan berpengaruh signifikan dan positif terhadap kinerja manajerial. Hasil menunjukkan bahwa kepercayaan interpersonal dan komitmen dalam tujuan perusahaan memediasi secara parsial pengaruh tidak langsung partisipasi penetapan tujuan perusahaan terhadap kinerja manajerial. Abstract: Goal-Setting Participation as Predictor Variable on Manageri...

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibi...

Human resources problem is still the main highlight for company in order to survive the tight of business competition in globalization era. Success of the company in achieving goals affected by various factor. One of the important factor is human resources, every company definitely has vision, mission, and the goal they want to achieve, however every individual as human resources in a company usually also have interests or personal goals. Often employees personal goals not in harmony with the company goals. Not in harmony of the company goals and employees personal goals will cause the company not achieved the company goals, therefor it takes a work controller that can, planed,directed ,observed, implemented, and evaluated so that increases the possibilities of achieving company goals , this system usually called management control system (MCS) This study aims to determine the effect of reward and punishment on employees performance and to determine whether the motivation is able to mediate rewards and punishment on employee performance to be better or the opposite at the company. The population of this study is all permanent employees of PT. Bank Central Asia (BCA). The data obtained are primary data through questionnaires distributed to BCA permanent employees. Data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) method with 50 samples of research data collected by proportional sampling technique. The software used to analyze data is WarpPLS 3.0. The results showed that rewards has a non-significant effect on employee performance, while punishment has a significant effect on employee performance. In addition rewards has no significant effect on motivation but punishment has a significant effect on motivation. The conclusion of mediation shows that motivation is able to mediate punishment on employee performance but motivation does not mediate reward on employee performance.

Dalam lingkungan global yang penuh kompetisi saat ini, setiap industri menghadapi tantangan dengan tugas yang menuntut untuk mengembangkan pendekatan yang efektif untuk menjamin bahwa perilaku dan sikap karyawan dengan tujuan organisasi. Namun, setiap organisasi dihadapkan dengan beberapa masalah yang terkait dengan kemungkinan pembinaan dan kemajuan yang tidak memadai, gaji rendah, serta kelebihan beban dan tekanan kerja. Mereka sering cenderung mengalami role stress seperti konflik peran, kelebihan peran dan ambiguitas peran. Tujuan studi untuk menyelidiki hubungan antara role stress dan komitmen kerja, mencari kekuatan hubungan dan arah. Metode penelitian adalah deskriptif kuantitatif. Analisis korelasi menjadi alat analisis. Sampel penelitian diambil secara sensus di salah satu unit terhadap seluruh 37 karyawan. Hasil yang diperoleh di studi ini adalah role stress memiliki korelasi dengan variabel komitmen organisasi. Hubungan bersifat lemah dan tidak searah. Tingkat role stress...

This research to determine the effect of participatory budgeting, clarity of budget targets, and organizational commitment to managerial performance with locus of control as a moderating variable. By using nonprobability sampling technique and purposive sampling method, the researcher distributed questionnaires to 67 respondents including supervisors, managers, and senior managers at PT Tiki Jalur Nugraha Ekakurir (JNE) in the DKI Jakarta area. The data analysis technique uses moderated regression analysis with SPSS Version 23. This study shows that participatory budgeting, clarity of budget targets, and organizational commitment partially have a positive and significant effect on managerial performance. And locus of control can significantly strengthen the influence of participatory budgeting and organizational commitment on managerial performance. However, locus of control does not significantly strengthen the clarity of budget targets on managerial performance.

akan mengalami kerugian apabila ada seorang akuntan yang potensial dan berpengalaman mengundurkan diri atau keluar. Penelitian ini adalah penelitian empiris yang meneliti faktor-faktor individual yang berhubungan dengan intensi keluar. Tujuan pe~elitian ini adalah untuk menemukan bukti-bukti empiris tentang pengaruh faktor-faktor individual yang mempengaruhi intensi keluar. Faktor-faktor individual yang diiaksud tersebut adalah perilaku etis, self-esteem, dan sinisme. Jumlah kuesioner yang disebarkan kepada para akuntanlauditor yang bekerja pada. Kantor Akuntan Publik di Surabaya adalah sebanyak 100 buah, Kuesioner yang kembali 69 b u d , 7 diantaranya tidak dapat dioleh karena 5 pengisian tidak lengkap dan 2 terlambat mengembalikan, sehingga yang dapat diolah 62 buah. Pengolahan data jawaban responden dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian ini rnenunjukkan bahwa tidak ada pengaruh signifkan perilaku etis terhadap intensi keluar dan tidak ada pengaruh signifikan sewesteem terhadap intensi keluar. Sinisme mempengaruhi intensi keluar. Kata kunci: Perilaku Etis, Seif-Esteem, Sinisme, Intensi Keluar, Kantor Akuntan Publik PENDAHULUAN La tar Belakang Kaxyawan sebagai salah satu komponen dari sebuah perusahaan seringkali menjadi faktor penentu bagi kinerja dan kelangsungan hidup perusahaan. Perusahaan yang mempunyai ka~yawan cakap, terampil dan berpengalaman akan dapat mengambil manfaat dari kelebihan karyawannya. Sering terjadi adanya pembajakan karyawan yang memiliki kecakapan dan pengalaman oleh perusahaan lain.

Dalam lingkungan global yang penuh kompetisi saat ini, setiap industri menghadapi tantangan dengan tugas yang menuntut untuk mengembangkan pendekatan yang efektif untuk menjamin bahwa perilaku dan sikap karyawan dengan tujuan organisasi. Namun, setiap organisasi dihadapkan dengan beberapa masalah yang terkait dengan kemungkinan pembinaan dan kemajuan yang tidak memadai, gaji rendah, serta kelebihan beban dan tekanan kerja. Mereka sering cenderung mengalami role stress seperti konflik peran, kelebihan peran dan ambiguitas peran. Tujuan studi untuk menyelidiki hubungan antara role stress dan komitmen kerja, mencari kekuatan hubungan dan arah. Metode penelitian adalah deskriptif kuantitatif. Analisis korelasi menjadi alat analisis. Sampel penelitian diambil secara sensus di salah satu unit terhadap seluruh 37 karyawan. Hasil yang diperoleh di studi ini adalah role stress memiliki korelasi dengan variabel komitmen organisasi. Hubungan bersifat lemah dan tidak searah. Tingkat role stress...

This study aims to examine the mediating effect of role clarity and organizational commitment on the effect of non-financial performance measurement on employee performance. In addition to examining the mediating effect, this study also examines the direct influence of non-financial performance measurements on role clarity, organizational commitment, and employee performance. The sample of this research is 153 financial managers of companies that are members of PT. SIER The data analysis technique in this study uses Partial Least Square with WarpPLS 6.0 software. The results of this study indicate that non-financial performance measurement has a positive effect on employee performance, role clarity and organizational commitment. Further results show that organizational commitment has an effect on employee performance. However, for the effect of role clarity on employee performance, it was found that the results did not support the hypothesis, namely, that role clarity had no effect on employee performance. The results of testing the mediation hypothesis found that role clarity was able to fully mediate the effect of non-financial performance measurements on employee performance. While the organizational committee is also able to partially mediate the effect of non-financial performance measurement on employee performance.

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibi...

A bstrak: Partisipasi Penetapan Tujuan Perusahaan s ebagai Variabel Prediktor t erhadap Kinerja Manajerial. Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung partisipasi penetapan tujuan terhadap kinerja manajerial yang dimediasi oleh kepercayaan interpersonal dan komitmen dalam tujuan perusahaan. Objek penelitian dilakukan pada tingkat manajer menengah dan bawah pada seluruh perusahaan di Propinsi Banten yang terdaftar di Bursa Efek Indonesia (BEI). Analisis alat statistik menggunakan Structural Equation Model (SEM) dengan Program WarpPLS Versi 3.0. Hasil penelitian menunjukkan bahwa partisipasi penetapan tujuan perusahaan berpengaruh signifikan dan positif terhadap kinerja manajerial. Hasil menunjukkan bahwa kepercayaan interpersonal dan komitmen dalam tujuan perusahaan memediasi secara parsial pengaruh tidak langsung partisipasi penetapan tujuan perusahaan terhadap kinerja manajerial. Abstract: Goal-Setting Participation as Predictor Variable on Manageri...

So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory with-in the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate social responsibi...

The purpose of this study is to determine the effect of work stress on employee voluntary turnover intention, with the dimensions of work stress partially and simultaneously. The use of methods in this study is to use the type of sampling included in Simple Random Sampling and by distributing questionnaires as many as 210 respondents. The data analysis technique method used is Path Analysis by using SPSS 24 Software, and for hypothesis testing is a partial statistical test (t test) and a simultaneous test (f test). The results, the t test showed that work stress through the Role Conflict dimension (X1) had a positive and not significant effect on Voluntary Turnover Intention, the Ambiguous / Unclear Role (X2) had a positive and significant effect on Voluntary Turnover Intention, Excessive Workload (X3 ) has a positive and significant effect on Voluntary Turnover Intention. Based on the F test sig value 0,000 <0,05 which means that work stress together (simultaneous) namely Role C...

Abstraksi Kantor Akuntan Publik akan mengalami kerugian apabila ada seorang akuntan yang potensial dan berpengalaman mengundurkan diri atau keluar. Penelitian ini adalah penelitian empiris yang meneliti faktor-faktor individual yang berhubungan dengan intensi keluar. Tujuan pe~elitian ini adalah untuk menemukan bukti-bukti empiris tentang pengaruh faktor-faktor individual yang mempengaruhi intensi keluar. Faktor-faktor individual yang diiaksud tersebut adalah perilaku etis, self-esteem, dan sinisme. Jumlah kuesioner yang disebarkan kepada para akuntanlauditor yang bekerja pada. Kantor Akuntan Publik di Surabaya adalah sebanyak 100 buah, Kuesioner yang kembali 69 b u d , 7 diantaranya tidak dapat dioleh karena 5 pengisian tidak lengkap dan 2 terlambat mengembalikan, sehingga yang dapat diolah 62 buah. Pengolahan data jawaban responden dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian ini rnenunjukkan bahwa tidak ada pengaruh signifkan perilaku etis terhadap inten...

A B S T R A C T : So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory within the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate ...

A B S T R A C T : So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory within the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate ...

A B S T R A C T : So far, there has been a bureaucracy reform and implementation of new regulations for good governance capital markets. However, policy violations are still frequent. For example, cases of violation of financial regulations leading to fraudulent financial reporting occurred in several companies listed on the Indonesia Stock Exchange. This study aims to examine the empirical facts related to the legitimacy theory within the scope of violation of financial regulation, financial performance and social responsibility disclosure of non-financial companies in Indonesia Stock Exchange. The data were obtained from the Indonesia Stock Exchange. There were 24 non-financial violator-companies of financial regulation chosen as the sample. These data, in relation to the research hypotheses, were analyzed by using a path analysis test. The result showed there were no significant effect of the violations of financial regulations on financial performance and the level of corporate ...

This study explores managerial behavioral responses associated with performance measurement system. Design of performance measurement system is investigated financial and non-financial measures related to the four perspectives of Balanced Scorecard (BSC). This paper examines whether a role conflict and procedural fairness affect the relationship between performance measure and managerial performance. Based on a sample of 67 managers of regional Bank in Pekanbaru, the results from a structural model tested using Partial Least Squares indicate a relationship between performance measurement system and managerial performance is mediated by a role of conflict. However, this study not supported that procedural fairness mediated relationship between performance measurement system and managerial performance. These results may have important theoretical and practical implications.

This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable. The sample in this study was 70 managers consisting of the financial managers, marketing managers and other managers. This study is an empirical research with quantitative approach using primary data. The analytical tool used in this research is descriptive and inferential statistics with SmartPLS version 3.0. This results of this study indicate that the purpose of budget use has a positif effect on budgetary slack. The effect of purpose of budget use on budgetary slack also positively mediated by budget participation and budget emphasis.

Behavioral Research in Accounting Fall 2017 our past, which includes publishing many experimental and survey-based studies in auditing, financial accounting, management accounting, and taxation. We look forward to a future that expands our published record-to include more field studies, experiential surveys, experimental economics studies, and archival studies, which are motivated deeply by behavioral theories-in addition to the specific changes highlighted in this overview of where we have been and where we intend to go.

Penelitian ini membahas apakah penganggaran partisipatif mempengaruhi kinerja, dan jika demikian, apakah pengaruh tersebut dimediasi oleh keadilan persepsian dan komitmen terhadap tujuan. Penelitian ini dilakukan pada organisasi publik, yaitu lembaga hukum, di Indonesia. Penelitian sebelumnya (Wentzel 2002) telah menguji model ini di sebuah rumah sakit di Amerika Serikat. Studi ini menemukan bahwa: (1) penganggaran partisipatif positif mempengaruhi kinerja manajerial; (2) pengaruh tersebut dimediasi sebagian oleh keadilan prosedural dan komitmen terhadap tujuan. Kata kunci: akuntansi keperilakuan, anggaran partisipatif, keadilan persepsian, komitmen, kinerja.

A recent study by Lau and Moser (2008) found that the use of nonfinancial measures for managerial performance evaluation is positively associated with managerial performance via procedural fairness and organizational commitment. It is not clear, however, whether the findings are generalizable to other contexts. Using very different samples, the objectives of this study are to reexamine and to extend Lau and Moser's model. Our paper is only able to partially support their model, suggesting that management control systems should be designed to fit the contexts. Abstrak: Hasil penelitian Lau dan Moser (2008) menemukan bahwa penggunaan ukuran-ukuran nonfinansial untuk mengevaluasi kinerja manajerial berhubungan positif dengan kinerja manajerial melalui keadilan prosedural dan komitmen organisasional. Meski demikian, tidak ada kejelasan apakah temuan mereka bisa digeneralisasi dalam konteks lain. Menggunakan sampel yang sangat berbeda, tujuan dari penelitian ini adalah untuk menguji kembali dan memperluas model Lau dan Moser. Penelitian kami hanya mampu memberikan dukungan sebagian atas model yang mereka ajukan. Temuan kami menunjukkan bahwa sistem pengendalian manajemen harus didesain agar sesuai dengan konteks.

Penelitian ini membahas apakah penganggaran partisipatif mempengaruhi kinerja, dan jika demikian, apakah pengaruh tersebut dimediasi oleh keadilan persepsian dan komitmen terhadap tujuan. Penelitian ini dilakukan pada organisasi publik, yaitu lembaga hukum, di Indonesia. Penelitian sebelumnya (Wentzel 2002) telah menguji model ini di sebuah rumah sakit di Amerika Serikat. Studi ini menemukan bahwa: (1) penganggaran partisipatif positif mempengaruhi kinerja manajerial; (2) pengaruh tersebut dimediasi sebagian oleh keadilan prosedural dan komitmen terhadap tujuan. Kata kunci: akuntansi keperilakuan, anggaran partisipatif, keadilan persepsian, komitmen, kinerja.

Assalamu'alaikum wr.wb Puji syukur penulis ucapkan atas kehadirat Allah SWT. karena berkat limpahan rahmat, taufik, dan hidayahnya sehingga penulis dapat menyelesaikan tugas makalah Akuntansi Keperilakuan tentang "Filososfi Riset dalam Bidang Akuntansi Keperilkuan" dengan baik dan tidak kurang dari pada waktunya. Adapun sumber-sumber yang membantu penulis dalam menyelesaikan makalah ini antara lain dari berbagai referensi buku-buku, jurnal penelitian dan pengambilan data dari internet yang berkaitan yang menyangkut dengan judul makalah ini. Demikian pengantar yang dapat penulis sampaikan dimana penulis sadar bahwasanya penulis hanayalah manusia yang tak luput dari kesalahan dan kekurangan, karena kesempurnaan hanya milik Allah SWT hingga dalam penulisan dan penyusunannya masih jauh dari kata sempurna. Oleh karena itu, kritik dan saran yang membangun akan senantiasa dinantikan dalam upaya evaluasi diri. Akhirnya penulis hanya bisa berharap, bahwa dibalik ketidaksempurnaan penyusunan makalah ini akan ditemukan sesuatu yang dapat memberikan manfaat atau bahkan hikmah bagi penulis dan pembaca. Wassalamu'alaikum wr.wb Jambi,

This study attempts to examine the direct and indirect effects of the three intervening variables such as job relevant information, budget goal commitment, and job satisfaction, on the relationship between budgetary participation and the performance government officials. This research is conducted by a survey using questionnaires distributed to the Structural Officials of Local Government Work Unit (SKPD) consisting of Echelon II, Echelon III and Echelon IV in West Lombok District Government. The population is 673. They were selected using purposive sampling method, especially the officials involved in the budgeting process. The total 122 copies of questionnaire distributed were all returned. The analysis method is variant-based SEM using SmartPLS Version 2.0 M3. The results show that budgetary participation has insignificant effect on the performance of government officials. Budgetary participation has significant effect on job relevant information, and job relevant information has significant effect on the performance of government officials. Budgetary participation has significant effect on budget goal commitment, and budget goal commitment has significant effect on the performance of government officials. Budgetary participation has significant effect on job satisfaction, and job satisfaction has significant effect on the performance of government officials. It implies that the increased performance of the government officials can be done by increasing the budgetary participation through job relevant information, budget goal commitment, and job satisfaction.

Employee performance is very important to determine success and failure in achieving organizational goals. But the high performance of employees depends on motivation and a supportive work environment. So that in this study aims to examine the relationship between need for achievement which is a motivation for employees to participate in the budget so that it indirectly affects the performance improvement at the Planning and Finance Bureau of the Secretariat General of the Ministry of Finance. The sample selection technique used in this study was purposive sampling. 72 respondents were obtained as samples. Data analysis and hypothesis testing methods are used using the Structural Equation Model (SEM) with the help of Lisrel 8.80. Normality test is carried out before using Structural Equation Model (SEM) analysis. The results of this study indicate that directly or indirectly the need for achievement has a positive and significant effect on job performance through budget participation. This study has implications for the design of an effective budgeting process by involving the concept of motivation which creates a responsibility in achieving the goals that have been designed. ABSTRAK Kinerja pegawai sangat penting untuk menentukan keberhasilan dan kegagalan dalam pencapaian tujuan organisasi. Namun tingginya kinerja pegawai tergantung dari motivasi dan lingkungan kerja yang mendukung. Sehingga dalam penelitian ini bertujuan mengkaji keterkaitan antara need for achievement yang menjadi suatu motivasi pegawai dalam melakukan partisipasi anggaran sehingga secara tidak langsung berdampak pada peningkatan kinerja pada Biro Perencanaan dan Keuangan Sekretariat Jenderal Kementrian Keuangan. Teknik pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sebesar 72 responden diperoleh sebagai sampel. Metode analisis data dan pengujian hipotesis yang digunakan menggunakan Structural Equation Model (SEM) dengan bantuan Lisrel 8.80. Uji normalitas dilakukan sebelum menggunakan analisis Structural Equation Model (SEM). Hasil penelitian ini menunjukkan bahwa secara langsung maupun tidak langsung need for achievement berpengaruh positif dan signifikan terhadap job performance melalui budgetay participation. Studi ini memiliki implikasi untuk desain proses penganggaran yang efektif dengan melibatkan konsep motivasi