Putri Wulanditya

• Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

This research aims to test students' understanding of fraud cases using the persuasion elaboration model, namely the influence of argument framing, source credibility, and emotional condition on the decision to reveal fraud. This research method uses a 2x2x2 online laboratory experiment between subjects with 127 accounting students from Universitas...

Financial fraud is possibly to be detected by accountants. However, not all accountants are willing to report fraud within the company. This study investigates the possibility of accountants’ heroic acts as whistleblowers individually or collectively in the presence or absence of organizational support. The data was collected from an experimental a...

p class="JOURNALABSTRACT-KEY">Penelitian ini bertujuan untuk menguji pengaruh keadilan pajak dengan tarif pajak terhadap tingkat kepatuhan wajib pajak. Desain penelitian yang digunakan adalah eskperimen faktorial 2 x 2 antar subjek. Keadilan pajak diukur dengan dua level (baik dan buruk) dan tarif pajak juga diukur dengan dua level (tetap dan turun...

Purpose: This study compared the effect of argument framing (positive-negative), source credibility (high-low), and emotional conditions (good-bad) on accountants' decisions to report fraud. Theoretical framework: No research investigates cognitive and affective factors in influencing accountants' decisions to whistleblowing: (1) how an argument is...

According to ethical decision-making theory and organisational support theory, this paper examines the whistle-blowing actions of accountants from the perspective of individual or collective decision making, the presence or absence of organisational support, and the interaction of the two factors. This study uses a 2x2 factorial experimental labora...

Perubahan standar akuntansi menjadikan perusahaan terdaftar untuk patuh mengikuti ketentuan tersebut. Akibat penerapan PSAK baru atau revisi menyebabkan perusahaan melakukan penyajian kembali laporan keuangan. Penelitian ini bertujuan untuk mengetahui fakta penyajian kembali laporan keuangan perusahaan publik di Indonesia. Metode penelitian yang di...

The occurrence of an economic crisis and the company's operating conditions that are different from usual during the pandemic can result in the emergence of loopholes in committing fraud. This study aims to investigate the relationship between ethical values and the fraud diamond, namely, pressure, opportunity, rationalization, and capability again...

This study aims to determine the factors influencing ethical considerations and moral intentions (such as gender, perceived moral intensity, and perceived moral culture) with moral identity as a moderator. This study uses a survey method for data collection. The research respondents were 169 Hayam Wuruk Perbanas University accounting students who h...

Koperasi Paguyuban DEKABE Jatim yang berkedudukan di Surabaya selama ini mengalami kesulitan dalam pelaporan keuangan sehingga belum pernah melakukan RAT maupun pembagian SHU kepada anggota. Masalah yang dihadapi karena keterbatasan kemampuan pengurus dan pegawai dalam pengelolaan usaha koperasi dan pelaporan keuangan, serta keterbatasan sarana dan...

Warga Darmorejo Kota Surabaya mayoritas masuk dalam kategori ekonomi menengah ke bawah. Rata-rata wanita paruh baya hanya memiliki kesibukan sebagai ibu rumah tangga. Beberapa mempunyai produk industri rumahan yang sederhana dan skala usahanya untuk penduduk sekitar saja. Program pengabdian masyarakat ini bertujuan untuk membantu meningkatkan taraf...

Perkembangan kasus kecurangan akuntansi dapat disebabkan oleh faktor yang berasal dari individu maupun organisasi. Tinggi rendahnya moralitas individu serta kesesuaian kompensasi yang diberikan oleh perusahaan dapat memengaruhi terjadinya kecurangan akuntansi. Penelitian ini menguji pengaruh moralitas individu dan kesesuaian kompensasi terhadap kec...

This study aims to identify the determinants of the expectation gap in fraud detection between internal auditors and bankers in Indonesia. The shift in the internal audit task in the banking sector can cause the hole in audit expectations to widen. This research uses qualitative methods with an interpretive paradigm which is rarely done by previous...

This study aims to examine the framing effect and belief adjustment model of the investment decision. A previous study examined partially the effect of framing and belief adjustment models. This research used experiment method. Research method is 2 x 2 x 2 mixed design experiment (between and within subject). Experiment method of 2 x 2 x 2 includes...

This study aims to examine and find out the influence of related variables, namely evidence sequence (good news followed by bad news and bad news followed by good news) and information series (long and short information) on the self-review debiaser presentation pattern based on accounting information for investment decision making. The experimental...

Griya Pesona Asri (GPA) is a residence which located in the northern part of Surabaya City. The specific location is in Medokan Ayu, Rungkut District. Since 2019, this residence has been used SiWarga electronic application to improve citizen administration. In the beginning 2020, the leader of RT 04 RW 10, designed an electronic citizen financial s...

This study examines the effect of visualization level and level of assignment complexity on investment decision making as measured by level of accuracy, level of confidence and calibration level. This research uses experimental method. The experimental method in this research is 2x2 (mixed design) include: (1) Level of visualization (high and low)...

Debt policy is a decision for the company's funds obtained from outside the company to meet the operational needs of the company. As the economic development of the company to expand its business in order to compete. The company develops its business in need of funds, if the funds are not enough companies do debt policy. debt policy can be risky an...

This study focuses on the micro-scale enterprises. The motivation of this study is to assist the parties in direct contact in order to know how the pattern of accounting records that had been done by the practitioners of SMEs is and what barriers they had experienced related to the production of financial statements simple. This study included in t...

Investors sometimes performed the irrational behavior in the stock market. Framing indicated that decision maker would respond with different ways on the problem of the similar decision if the problem was presented in different format. Framing effect was need to be wary because it can created bias in decision making. We examined investment decision...

Whistle-blowing is one of pro-social action done by organization members to give directions, procedures, or policies that have corrective impact on the organizations. The brave action to disclose fraud is determined by internal and external factors of individuals. This research is conducted to test factors that infl uence people to conduct whistleb...

Microenterprises in Indonesia is showing increasing progress, especially the printing industry. This study wanted to know what is the description of printing business cycle, accounting records on financial transactions, calculation of production costs and operating income. Research method used is study case at CV. Ladi Collection through field obse...

In the framework of establishment of the BPR, one of the main aspects of the requirements is the receipt of the feasibility study. From some aspects evaluated in the business feasibility of BPR, one of which is the financial aspect. Based on this, the inside of this article would like to express a problem about How to perform feasibility analysis B...

p>Quantum learning merupakan suatu metode pembelajaran yang mempertimbangkan semua aspek yang dibutuhkan dalam proses pembelajaran. Metode quantum dapat digunakan sebagai alternatif model pembelajaran dalam matakuliah yang rumit seperti statistik. Penelitian ini menggunakan desain eksperimen pretest-posttest control group melibatkan mahasiswa manaj...

Full Text : http://eprints.perbanas.ac.id/3155/

This study examines the effect overconfidence and experience on increasing or reducing the information order effect in investment decision making. Subject criteria in this research are: professional investor (who having knowledge and experience in the field of investment and stock market) and nonprofessional investor (who having knowledge in the fi...

Indonesia continued to experience rapid growth in the business and Islamic financial institutions, including in the capital markets. Jakarta Stock Exchange (JSE) has launched Jakarta Islamic Index (JII) in 2000 which is a "benchmark" for stocks containing liquid stocks and fulfill the principles of Islamic Sharia. The disclosure shall be made in ex...

Small and medium enterprises (SMEs) are the important factor for increasing the country economic growth. Since the accounting standard of financial equity without public accountability (SAK-ETAP) has been adopted per January 2010, it is really challenging for the SMEs in their businesses. This study tries to test empirically the effect of internal...