KEMANFAATAN CAPACITY COST REPORTS DALAM PENINGKATAN KINERJA LABA: SUATU STUDI EKSPERIMEN

Handoko, Jesica KEMANFAATAN CAPACITY COST REPORTS DALAM PENINGKATAN KINERJA LABA: SUATU STUDI EKSPERIMEN. KEMANFAATAN CAPACITY COST REPORTS DALAM PENINGKATAN KINERJA LABA: SUATU STUDI EKSPERIMEN.

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Abstract

One 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.

Item Type: Article
Uncontrolled Keywords: Capacity decision, Capacity Cost Report, Profit Performance, Market Demand, Linier Model, Locus of Control
Subjects: Akuntansi > Akuntansi Manejemen
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Editor UAJY
Date Deposited: 06 Nov 2015 12:44
Last Modified: 06 Nov 2015 12:44
URI: http://e-journal.uajy.ac.id/id/eprint/8307

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