Yogyakarta – Monday, July 30, 2019. One of the students in the Program of Doctoral in Accounting at the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM) became a candidate for the open defense doctoral promotion. Jurica Lucyanda, SE., M.Sc., Accounting Lecturer at the Faculty of Economics and Social Sciences, Bakrie University Jakarta, officially holds a doctorate with a very satisfying predicate after the Chair of the Examination Team read the test results with a dissertation entitled “The Role of Individual Regulatory Focus and Codes Ethics in Making Ethical Decisions for Budget Loosening “. Dr. Jurica Lucyanda, M.Sc. recorded as the 4493rd doctorate at Gadjah Mada University, and the 272nd at the Faculty of Economics and Business, Gadjah Mada University. The promoter team consisted of Supriyadi, M.Sc., Ph.D. as a promoter, Prof. Mahfud Sholihin, M.Acc., Ph.D., and Prof. Dr. Slamet Sugiri, MBA., As co-promoter.
Open defense doctoral promotion was opened by the examining team leader Prof. Jogiyanto, MBA., Ph.D. Director of the Doctoral Program in Accounting FEB UGM and attended by the ranks of the promoter team. In addition, there were also examiners and assessment teams, namely Prof. Suwardjono, M.Sc., Ph.D., Sony Warsono, MAFIS., Ph.D., Dr. Rusmawan Wahyu Anggoro, MSA., And Dian Kartika Rahajeng, M.Sc., Ph.D. During the open examination session, the promoter team, the testing team, and the assessment team gave questions to Dr. Jurica Lucyanda, M.Sc. for one hour.
Previously, research conducted by Dr. Jurica Lucyanda, M.Sc. presented at the Society of Interdisciplinary Business Research (SIBR) Osaka, Japan. The aims of this research is to see budgetary slack from an ethical side by using a 2×3 factorial design experimental method between subjects to test 3 (three) hypotheses. Involving accounting and management master students of FEB UGM who have passed business ethics and management accounting courses through 3 (three) pilot trials with a total of 102 students. Specifically, this study uses regulatory focus theory from psychology for Bicchieri’s social norm activation model because budgetary slack involves a moral dilemma, namely a difficult situation in involving a moral component. The results showed that, on average, participants made decisions related to budgetary slack as unethical behavior. The test results show that prevention-focused individuals will tend to make decisions related to budgetary slack as an unethical act rather than individual-focused promotion. This study concludes that individual and organizational factors play a role in making ethical decisions about budgeting.
Open examination for doctoral promotion ends with the submission of a diploma by the chairman of the session and followed by a joint photo session. At the end of the session, Supriyadi, M.Sc., Ph.D. as a promoter congratulating Dr. Jurica Lucyanda, M.Sc., and advised to be able to continue researches that could have a wider impact on the community. -RP