26 results for "Intiyas Utami"
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Journal Article
Group support system and explanatory feedback: An experimental study of mitigating halo effect
Comprehensive assessment potentially leads to halo effect that will affect accuracy of auditors decision-making process. Biased initial audit decision will potentially influence final audit decision. It is there-fore necessary to mitigate halo effect that is the consequence of auditors good…
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Journal Article
Obedience pressure and group pressure: An experimental study on whistleblowing
Obedience pressure is when individuals receive commands from their superiors to act unethically. Group pressure refers to individuals within a group that considers unethical actions acceptable. Meanwhile, whistleblowing refers to the reporting action of whistleblowers aware of fraud in their…
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Journal Article
RISET EKSPERIMENTAL PENGAUDITAN: EVOLUSI DAN TOPIK KONTEMPORER
Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the…
From your institution’s collections
- Desain Proposal Penelitian Akuntansi dan KeuanganSupramono; Intiyas Utami · 2004 · Universitas Riau (UNRI)
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Journal Article
Pengambilan Keputusan Manajemen: Tinjauan Self-Esteem Dan Eskalasi Komitmen
The research carried out in East Timor aims at 1) To determine decision making on the limitations of working capital, human resources, technology, and product marketing, with a review of self-esteem and commitment escalation, and 2) To determine management decisions on similar imported products…
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Journal Article
Apakah bumdes sudah taat pada good governance?
Abstract The aim of this study is to observe the practice of BUMDes’ governance in the perspective of good governance government. In theoretical framework, BUMDes should be managed by concept of good governance government. However, the core problem relates to whether the BUMDes has been properly…
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Journal Article
MODEL REVISI KEYAKINAN DAN KEPUTUSAN AUDIT: SUATU PENGUJIAN EKSPERIMENTAL
The purpose of the research is to assess the recency effect about sequence, manner of presentation and form of information on audit decisions when the information is presented sequentially or simultaneously. Recency effect is a biased decision of the auditor when information is given in sequence…
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Journal Article
DO OBEDIENCE PRESSURE AND TASK COMPLEXITY AFFECT AUDIT DECISION?
Pressures from various parties may impact auditor’s decisions. Complex and interrelated tasks can also inhibit auditor to search for relevant information, to process it, and to determine audit decision. This study aims to investigate the accuracy of audit decision made by junior auditors when they…
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Journal Article
Trust in leadership and incentives: Experimental study of whistleblowing intention
Whistleblowing is a disclosure act made by members of organization related to illegal practices of the organization. Trust in leadership and incentive is related to whistleblowing intention and has become a consideration for a whistleblower in conducting his/her whistleblowing actions. When an…
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Journal Article
EXPLORATION OF TAX COMPLIANCE DETERMINATION ON MICRO, SMALL AND MEDIUM ENTERPRISE
The background of this research is the contribution of tax revenue from the Small Micro and Medium Enterprises (MSMEs) sector which is still less than the national tax revenue although the amount of tax revenue from the UMKM sector continues to grow. This condition occurs after the government…
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Journal Article
Studi Eksperimental atas Kontrol Diri dan Gaya Hidup: Dampaknya pada Niat Kecurangan
Abstract The purpose of this research is to examine the causality relationship between self-control and lifestyle as well as the interaction of those two variables on the intention to commit fraud in the procurement of goods and services in the government sector. This research used laboratorioum…
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Journal Article
AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH SERTA POTENSI WHISTLEBLOWING ATAS PENYALAHGUNAAN DANA
The high level of corruption in the Indonesian government sector makes good governance difficult to achieve. Accountability and transparency is a must in the effort to realize good governance. The efforts to reduce the level of corruption in Indonesia is the awareness of civil servants to disclose…
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Journal Article
Analyzing the recency effects on long series audit information and its mitigation methods with group discussions
This study aims to examine the recency effect that occurs due to the effect of sequences on long series audit information and test the effectiveness of group discussion to improve the decision quality. The recency effect is a tendency to give more weight to the latest information compared to other…
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Journal Article
Whistleblowing dalam Tekanan Ketaatan dan Kepercayaan pada Pimpinan
The pressure exerted by managers to employees to perform actions that are not in accordance with company rules may cause tensions for employees. Tensions emerge because orders directly given by managers are in conflict with values or morals held by employees. When employees choose to report actions…
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Journal Article
Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori
This study aims to prove the existence of a common measure bias in the evaluation of Balanced Scorecard and test strategies explanatory feedback as mitigation common measure bias. Efforts mitigation impact of the proposed common measure bias in this study is to provide knowledge to the method of…
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Journal Article
The effect of escalation of commitment and project risk in resources allocation decision
This research aims to examine the causal relationship between escalation of commitment and project risk with decision making in resource allocation (production cost). In this research the allocation of resources is in determining the cost of direct labor and material costs. To trigger cognitive…
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Journal Article
SUDIKAH AKUNTAN MENGUNGKAP AIB KECURANGAN?
Abstract: Will the Accountant Whistle the Fraud? The research aims to examine the causality between the reward model, the reporting channel and the interaction between that factors to the whistleblowing intention of fraudulent. This research uses experiment between 2x2 factorial subject. This study…
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Journal Article
Strategies for optimizing the use of local electronic catalogs in the procurement process
Metode e-purchasing melalui katalog elektronik local (KEL) merupakan instrumen yang digunakan untuk mendukung belanja pemerintah. Upaya ini berfokus pada PDN dengan memberi peran bagi UMK dan Koperasi. Penelitian ini bertujuan untuk mendeskripsikan penggunaan KEL, mengetahui faktor pendukung dan…
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Journal Article
Organizational Justice and Whistleblowing: An Experimental Test
Whistleblowing has become an important issue at the organization recently because it enables individuals to disclose any regulation’s errors in the organization to their superior. Whistleblowing could be caused by several factors, one of which is organizational justice. The organizational justice…
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Journal Article
Organizational Justice and Whistleblowing: An Experimental Test
Whistleblowing has become an important issue at the organization recently because it enables individuals to disclose any regulation’s errors in the organization to their superior. Whistleblowing could be caused by several factors, one of which is organizational justice. The organizational justice…
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Journal Article
Sifat Machiavelli, Tekanan Ketaatan dalam Keputusan Etis: Keputusan Individu dan Kelompok
This research aims to test causality of obedience pressure, the Machiavellian character, and the ethical decision. It employs laboratory experiment with 2x2 between within-subject experimental designs. The respondents are 170 students as the representative of junior accounting staff. The…