Jogiyanto HM
Universitas Gadjah Mada

Published : 6 Documents
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MOTIVATION AND CONSEQUENCE OF INDIVIDUAL’S INVOLVEMENT IN SOCIAL NETWORK SITES: A STUDY OF SOCIAL COMPUTING OF INTER COLLECTIVISTINDIVIDUALIST CULTURAL VALUE Abdillah, Willy; HM, Jogiyanto; Handoko, Hani
Journal of Indonesian Economy and Business Vol 27, No 2 (2012): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (895.952 KB) | DOI: 10.22146/jieb.6249

Abstract

This research aims to examine the empirical model of social computing. Research model is developed upon the social influence factors, technology acceptance model, psycho-social wellbeing, and culture value. Research design employed online survey questionnaire. Data of 433 samples were analyzed using Partial Least Square (PLS) technique. Results suggest that proposed model has met criteria of goodness-of-fit model and indicated that Identification and Compliant are the motivation factors of desire to involve in social network sites (SNS) and involvement in SNS predicts depression and loneliness. This research also finds that motivation of individual to involve in SNS and its impact are different among collectivist and individualist. Implications for stakeholders and further research are discussed.Keywords: social computing, social influence factors, psychosocial wellbeing, social network sites, individual culture values, and PLS.
MOTIVATION AND CONSEQUENCE OF INDIVIDUAL’S INVOLVEMENT IN SOCIAL NETWORK SITES: A STUDY OF SOCIAL COMPUTING OF INTER COLLECTIVISTINDIVIDUALIST CULTURAL VALUE Abdillah, Willy; HM, Jogiyanto; Handoko, Hani
Journal of Indonesian Economy and Business Vol 27, No 2 (2012): May
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.008 KB)

Abstract

This research aims to examine the empirical model of social computing. Research model is developed upon the social influence factors, technology acceptance model, psycho-social wellbeing, and culture value. Research design employed online survey questionnaire. Data of 433 samples were analyzed using Partial Least Square (PLS) technique. Results suggest that proposed model has met criteria of goodness-of-fit model and indicated that Identification and Compliant are the motivation factors of desire to involve in social network sites (SNS) and involvement in SNS predicts depression and loneliness. This research also finds that motivation of individual to involve in SNS and its impact are different among collectivist and individualist. Implications for stakeholders and further research are discussed.Keywords: social computing, social influence factors, psychosocial wellbeing, social network sites, individual culture values, and PLS.
REMINDER EFFECT AND ANCHORING-ADJUSTMENT IN EARNINGS ANNOUNCEMENT: IMPLEMENTATION OF PRIORPERIOD BENCHMARK DISCLOSURE STRATEGY Wahyuni, Sri; HM, Jogiyanto
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.88 KB)

Abstract

The purpose of this study is to provide empirical support regarding the reminder effects and anchoring-adjustment in earnings announcements. This study is important to explainthe cognitive mechanism in processing the information that the consequences can affect the judgments of investors in evaluating company performance. The research of behavioralaccounting often focuses on the consideration in the framework of investment decision making mechanism based on a systematic and accurate. Prior researches have described strategic disclosure of prior-period benchmark in earnings announcement that focuses on the transitory gain or loss, which, in turn, influences investor’s judgments (Schrand & Walther 2000; Krische 2005). Using strategic reference-point theory from psychology and Hogarth & Einhorn’s (1992) belief-adjustment theory, this paper extends such research by investigating how investors behave differently to reminder effect and anchoringadjustment. The experimental results suggest that reminder effects and anchoring of information can influences investor’s judgments in evaluating of company performance.Keywords: reminder effect, anchoring-adjustment, cognitive mechanism, strategic reference-point theory, belief- adjustment theory
Analisis Kandungan Informasi Dividen dan Ketepatan Reaksi Pasar : Pengujian terhadap Dividend Signaling Theory Studi Empiris di Bursa Efek Jakarta Sujoko, .; HM, Jogiyanto
Jurnal Widya Manajemen & Akuntansi Vol 1, No 2 (2001)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3809.28 KB)

Abstract

The purpose of this study is to examine the information content of dividend. Another purpose of this study is to examine the decisionally efficient market. This research explored the issue by applying the event study methodology for analyzing the market reaction. As much as 150 firms listed in Jakarta Stock Exchange (BEJ) were taken as a sample using a purposive sampling method. The sample are dividend into four sub sample: (1) sub sample consist of 150 firms that pay increase dividend, (2) sub sample consist of 18 firms that pay consistently increase dividend, (3) sub sample consist of 96 firms that pay increase dividend and the firms are growing, (4) sub sample consist of 54 firms that pay increase dividend and the firms are not growing. The statistic method used to test hypotheses is t-test. Three models of expected return were considered: OLS Market Model, Mean Adjusted Model, and Market Adjusted model. The empirical result indicates that dividend conveys information to the market. this means that investors in BEJ use information of dividend announcements for decision making. The result of this study supports dividend signaling theory. Another result of this study indicates that the Jakarta Stock Exchange (BEJ) is not decisionally efficient market. This means that investors are not sophisticated and fooled by manager of the firms.
REMINDER EFFECT AND ANCHORING-ADJUSTMENT IN EARNINGS ANNOUNCEMENT: IMPLEMENTATION OF PRIORPERIOD BENCHMARK DISCLOSURE STRATEGY Wahyuni, Sri; HM, Jogiyanto
Journal of Indonesian Economy and Business Vol 27, No 3 (2012): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.068 KB) | DOI: 10.22146/jieb.6241

Abstract

The purpose of this study is to provide empirical support regarding the reminder effects and anchoring-adjustment in earnings announcements. This study is important to explainthe cognitive mechanism in processing the information that the consequences can affect the judgments of investors in evaluating company performance. The research of behavioralaccounting often focuses on the consideration in the framework of investment decision making mechanism based on a systematic and accurate. Prior researches have described strategic disclosure of prior-period benchmark in earnings announcement that focuses on the transitory gain or loss, which, in turn, influences investor?s judgments (Schrand & Walther 2000; Krische 2005). Using strategic reference-point theory from psychology and Hogarth & Einhorn?s (1992) belief-adjustment theory, this paper extends such research by investigating how investors behave differently to reminder effect and anchoringadjustment. The experimental results suggest that reminder effects and anchoring of information can influences investor?s judgments in evaluating of company performance.Keywords: reminder effect, anchoring-adjustment, cognitive mechanism, strategic reference-point theory, belief- adjustment theory
TEORI PROSPEK DAN KONSERVATISMA LAPORAN KEUANGAN Safiq, Muhamad; HM, Jogiyanto; Supriyadi, Supriyadi; Naha, Ertambang
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v5i1.1544

Abstract

This research was aimed to test the influence of incentive contract framing (framing effect) and class action (certainty effect) to financial reporting decision. Beside that, this research also investigated the interaction influence between framing effect and certainty effect. This research used laboratorium experiment design 2x2 between subjects. Experiment subjects were business students (MM and Maksi) Gadjah Mada University who were acted as management (CFO) with certain criteria. Research results showed that there was an influence of incentive contract framing and class action (litigation) to management?s (CFO) financial reporting decision. Subjects who were the insentive contract framed positively, tended to prepare more conservative financial statement. Vice versa, subjects who were the incentive contract framed negatively, tended to become risk taker, so that management (financial director) tended to prepare less conservative financial statement. But, the interaction result between incentive contract framing variable with class action (litigation) showed insignificant result. measurement problems are thought to affect these insignificant. Future studies are expected to give more attention to these problems.