130 research outputs found
Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing
Get PDFPerformance appraisal involves the judgmental evaluation, that should be
made by performance appraiser on the basis of valid and reliable evidence,
including when he/she evaluates his/her subordinate (a decision maker) who
made variance investigation decision. It predict: (l) Outcome bias will have an
impact on the perceived benefit of the investigation, (2) Investigation expenditures
matched with perceived benefit are framed as costs while those without perceived
benefit are framed as losses, and (3) evaluators with a cost frame provide higher
performance ratings than those with a loss frame. An laboratory experiment
design, with one hundred and ninety one Cost Accounting students demonstrates
that outcome effect affect performance appraisal significantly. when managers
did not investigate cost variance, they were evaluated more unfavorably when
investigation revealed problems in the system. Further, the investigation outcome
affect the perceived benefit of the investigation significantly, expenditures with
perceived benefit are framed as costs while those without perceived benefit are
framed as losses. Thus, paying premium frame in this research conclude
moderately significant ant framing effect on higher performance
PENGARUH TANGGUNG JAWAB DAN LOCUS OF CONTROL DALAM KEPUTUSAN INVESTASI POURING GOOD MONEY AFTER BAD
Get PDFSometimes, a manager (agent) must make difficult decisions like to decide whether to continue or to commit resources to a risky and highly uncertain project (to escalate it), or to abandon it, after a great deal of corporate investment, and possibly personal commitment and reputation, have already been used up. In agency theory perspectives, this decision could be done when there must be a condition of information asymmetry, and an incentive for manager to shirk.This study try to strenghten manager’s responsibility variable and to explore locus of control variable in the relationship with pouring good money after bad investment decision. 95 undergraduate students participate in this study and not found significant results for the alternative hypotheses. It’s suggested that undergraduate students weren’t ready for investment decision researchs, especially when dealing with risky projects, because of their lack of knowledge and experiences
Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing
Get PDFPerformance appraisal involves the judgmental evaluation, that should be
made by performance appraiser on the basis of valid and reliable evidence,
including when he/she evaluates his/her subordinate (a decision maker) who
made variance investigation decision. It predict: (l) Outcome bias will have an
impact on the perceived benefit of the investigation, (2) Investigation expenditures
matched with perceived benefit are framed as costs while those without perceived
benefit are framed as losses, and (3) evaluators with a cost frame provide higher
performance ratings than those with a loss frame. An laboratory experiment
design, with one hundred and ninety one Cost Accounting students demonstrates
that outcome effect affect performance appraisal significantly. when managers
did not investigate cost variance, they were evaluated more unfavorably when
investigation revealed problems in the system. Further, the investigation outcome
affect the perceived benefit of the investigation significantly, expenditures with
perceived benefit are framed as costs while those without perceived benefit are
framed as losses. Thus, paying premium frame in this research conclude
moderately significant ant framing effect on higher performance
PENGARUH TANGGUNG JAWAB DAN LOCUS OF CONTROL DALAM KEPUTUSAN INVESTASI POURING GOOD MONEY AFTER BAD
No full textSometimes, a manager (agent) must make difficult decisions like to decide whether to continue or to commit resources to a risky and highly uncertain project (to escalate it), or to abandon it, after a great deal of corporate investment, and possibly personal commitment and reputation, have already been used up. In agency theory perspectives, this decision could be done when there must be a condition of information asymmetry, and an incentive for manager to shirk. This study try to strenghten manager’s responsibility variable and to explore locus of control variable in the relationship with pouring good money after bad investment decision. 95 undergraduate students participate in this study and not found significant results for the alternative hypotheses. It’s suggested that undergraduate students weren’t ready for investment decision researchs, especially when dealing with risky projects, because of their lack of knowledge and experiences.</jats:p
PENILAIAN KEPUTUSAN INVESTIGASI VARIAN: EFEK OUTCOMES DAN FRAMING
Get PDFPerformance appraisal involves the judgmental evaluation, that should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who
made variance investigation decision. It predict: (I) Outcome bias will have an impact on the perceived benefit of the investigation, (2) investigation expenditures matched with perceived benefit are framed as costs while those without perceived benefit are framed as losses, and (3) evaluators with a cost frame provide higher performance ratings than those with a loss frame. An laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly. When managers
did not investigate cost variance, they were evaluated more unfavorably when investigation revealed problems in the system. Further, the investigation outcome affect the perceived benefit of the investigation signifzcantly, expenditures with perceived benefit are framed as costs while those without perceived benefit are framed as losses. Thus, paying premium frame in this research conclude
moderately signifzcantframing effect on higher performance
Pengaruh Struktur Modal dan Mekanisme Corporate Governance terhadap Agency Cost Perusahaan LQ45 di BEI Tahun 2013
Get PDFAs an internal party, manager has more information that can be pushed to benefit himself, at
the expense of the principal interests. In the context of agency theory, this conflict of interest
raises agency cost, which needs to be reduced. This research examines the effect of capital
structure and corporate governance mechanisms in reducing agency cost. Capital structure
is tested includes total debt-to-asset ratio and long-term debt-to-asset ratio. Corporate
governance mechanisms consist of managerial ownership, institutional ownership,
government ownership, the proportion of board of independence commissioners and audit
committee. The research object is the companies that at LQ45 index for the year 2013 and
data tested using Eviews‘s Ordinary Least Square Test. The results show that only longterm
debt-to-asset ratio and the audit committee have significant effects on agency cost (AC), but
not in the hypothesized direction. The results show that debt-to-asset ratio and the audit
committee have significant effects on agency cost (AC2), but not in the hypothesized
direction. For additional testing, i found a significantly negative effect of the long-term debt
structure on the agency cost and also moderating effect of government ownership on CG
mechanism
Pengaruh Agency Costs terhadap Kebijakan Dividen Perusahaan-perusahaan Go Public di Bursa Efek Jakarta
Get PDFAt the real world, the managers and investors are typically not the same people. Oftenly, they don't access the same information these differences frequently cause conflicts between
management and investors as owners especially in large firms where managers and owners have different incentive. The cost of problems and conflicts resulting from the separation of the firm or these agency problem is called agency costs. Agency factors that creates agency costs in this research consist of insider ownership , dispersion of ownership , free cash flow and collaterizable assets. Theoritically, dividend policy can be used as one of the mechanisms to reduce the agency problem. This paper investigates the influence of agency costs on dividend policy of companies listed on Bursa Efek Jakarta during the early years of economic crisis (199E - 1999) to see
whether that four factors influence dividend policy
KEMANFAATAN CAPACITY COST REPORTS DALAM PENINGKATAN KINERJA LABA: SUATU STUDI EKSPERIMEN
Get PDFOne of recent innovations in modern managerial accounting is the practice of reporting unused capacity costs. This experimental research is conducted using 2x2x2x2x12 mixed-subjects design aiming to answer: (1) Whether reporting unused capacity cost is benefiting to decision maker, that will reduce unused capacity?; (2) by considering market demand fluctuation in long-term periods, whether decision makers who received capacity cost report will outperformed the other decision makers who did not receive capacity cost report?; (3) Whether linier model could be used to reducing negative impact (decreasing profit) that is suggested caused by capacity cost report?; and (4) whether locus of control interacted with capacity cost report influence companies’ profit performance? One hundred and fifty eight undergraduate students of FEUKWMS is participating in this experiment, after they are considered passed the manipulation checks and fill the research questions completely. There are several findings: First, by considering within-subject (period), this experiment support previous research (Buchheit, 2003), which is there’s significant influence from interaction of variable Periode*Cap_Rep*Demand to capacity decision (F-value 2.5806, p-value <0,05). Second, 12 periods of within-subject couldn’t prove the anchoring-and-adjustment bias which cause non-optimally capacity cost reports benefit. Third, there’re an emerging indication about the influence of linier model and/or locus of control to company’s performance, although didn’t statistically significant. This provided evidence that implementing modern management accounting innovations need objective mathematical/statistical tools and/or subjective consideration that arise from decision makers’ locus of control
Penilaian Keputusan Investigasi Varian: Efek Outcomes Dan Framing
Get PDFPerformance appraisal involves the judgmental evaluation, that should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who made variance investigation decision. It predict: (l) Outcome bias will have an impact on the perceived benefit of the investigation, (2) Investigation expenditures matched with perceived benefit are framed as costs while those without perceived benefit are framed as losses, and (3) evaluators with a cost frame provide higher
performance ratings than those with a loss frame. An laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly. When managers did not investigate cost variance, they were evaluated more unfavorably when investigation revealed problems in the system. Further, the investigation outcome affect the perceived benefit of the investigation significantly, expenditures with perceived benefit are framed as costs while those without perceived benefit are
framed as losses. Thus, paying premium frame in this research conclude moderately significant framing effect on higher performance
PENGARUH KEBIJAKAN, PERATURAN, LOCUS OF CONTROL DAN SIFAT MACHIEVELLIAN TERHADAP PERENCANAAN PAJAK ORANG PRIBADI
Get PDFTax planning is an attempt to minimize taxpayer tax due legally by using taxation legislation. With self assessment system, taxpayer can do tax planning. Literature shows that there are external factors like taxation legislation. Other side there are internal factors from someone like Machievellian and Locus of Control which motivates taxpayer to tax planning. Taxpayer sometimes will obey to pay taxes, if they argue that tax system is not fair. So that, one of way to avoid taxes is tax planning. Taxpayer who can do tax planning is professional freelance. The research proved that the tax policy, tax laws have significant impact on tax planning individual taxpayer. Otherside, Machievellian, Locus of Control have not significant impact on tax planning individual taxpayer
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