Yogyakarta – Monday, July 1, 2019 The Doctorate Program of the Faculty of Economics and Business, Universitas Gadjah Mada held an open examination of doctoral promotion for doctoral candidate Hariman Bone. He is a student in the Doctoral of Science in Accounting Program and is an Lecturer of Faculty of Economics and Business, Mulawarwan University. Hariman Bone officially holds his 4443th doctorate at Gadjah Mada University, and the 270th at the Faculty of Economics and Business, Gadjah Mada University with a very satisfying predicate with a dissertation title “The Effect of Types of Supervisor Control and Coping Strategies on the Quality of Audit Considerations”. The promoter team consisted of Dr. Hardo Basuki, M.Soc, Sc., CSA. as a promoter, Dr. Sumiyana, Akt., M.Sc., and Suyanto, SE., MBA., Ph.D., as co-promoters.
The open defense was opened by Dean of FEB UGM, Eko Suwardi, M.Sc., Ph.D. and attended by a team of promoters. In addition, the open defense was attended also by a testing team and assessment team, namely namely Prof. Jogiyanto HM., MBA., Ph.D., Prof. Didi Achjari, M.Com., Ph.D., Dr. Darsono, MBA., Prof. Dr. R.A. Supriyono, S.U. and Syaiful Ali, MIS., Ph.D. During the open examination session, the promoter team, the testing team, and the assessment team giving questions and Dr. Hariman Bone answered correctly for one hour long.
The research conducted by Dr. Hariman Bone used an experimental method with a 3x2x2 factorial design between subjects, the participants involved were 91 auditors who completed the case of official travel. This study investigates the influence of supervisor type control, coping strategies and a combination of both of them on the quality of audit considerations. Specifically, this study predicts that the type of behavior control produces better quality audit considerations in comparison to non-behavior. The results showed that subordinates who were given the type of behavioral control produced better audit quality compared to the control of the output and clan. This study concluded that supervisors should use behavioral control in auditors who are not experienced and need to provide a psychological mentoring mechanism to improve the quality of auditor’s considerations.
At the end of the session of the open defense for doctoral promotion, the chairman of the session gave the submission of a diploma to Dr. Hariman Bone and followed by a joint photo session. In addition, Dr. Hardo Basuki, M.Soc, Sc., CSA. as a promoter congratulating Dr. Hariman Bone, and advised him to always uphold academic ethics and morality, then he said that “knowledge without morality and ethics is a disaster”. -RP