Yogyakarta, March 11th, 2022
The Master of Science and Doctoral Program (MD) FEB UGM has held an open examination for the promotion of Doctor of Accounting Science for a Ph.D. candidate, Meythi. Mrs. Wuri Handayani, M.Si., M.A., Ph.D., Secretary of Accounting Department, acted as Chair of the Session. In this Open Examination, presented Prof. Prof. Jogiyanto Hartono M., M.B.A., Ph.D. as a promoter and Ertambang Nahartyo, M.Sc., Ph.D. also Singgih Wijayana, M.Sc., Ph.D. as co-promoter. In addition, the assessment team was also present, which included Fu’ad Rakhman, M.Sc., Ph.D., Zuni Barokah, M.Comm., Ph.D., and Setiyono, M.B.A., Ph.D. The team of examiners in this trial was Eko Suwardi, M.Sc., Ph.D. and Dr. Poppy D. I. Kusuma, M.Si. Also attending were the families of the doctoral candidates, work relatives from Universitas Kristen Maranatha, and invited guests.
The open doctoral promotion examination was opened by the chairman of the session and then given chances to the promoter, co-promoter, assessment team, and examiner team to ask questions related to the dissertation that has been done. The Ph.D. candidate was able to answer questions well and fluently and defended the argument for her dissertation entitled “The Influence of Accountants’ Cognitive Style and Types of Accounting Standards on Group Decisions,” so that she successfully graduated with the predicate “very satisfying.”
For information, Dr. Meythi belongs to the field of behavioral accounting, which focuses on the influence of the accountant’s cognitive style on making decisions based on accounting standards. This research is important because the impact of accountants’ thinking in determining accounting methods is very large. After all, errors in determining accounting methods can reduce the reliability of information due to the substance of transactions that are not reflected properly in financial statements. The interesting side of this research is there are few studies that reveal the influence of cognitive styles in making decisions that are guided by accounting standards. Therefore, this study aims to compare between rule-based and principles-based accounting standards in standards regarding revenue recognition and leases, where some still use rule-based standards.
Based on theory, rule-based accounting standards are accounting standards that are detailed, complex, and have many scopes. Principles-based accounting standards are accounting standards that are more flexible, concise, concise, provide limited implementation guidance so that more accountants’ considerations are needed when using principles-based accounting standards.
This lecturer at the Faculty of Business at Universitas Kristen Maranatha officially holds the 5450th doctoral degree who passed the exam at Universitas Gadjah Mada, and the 311th who passed the exam at FEB UGM. Prof. Jogiyanto Hartono M., M.B.A., Ph.D. as the promoter congratulated on the doctoral degree obtained by Dr. Meythi and stated that her success in obtained her doctorate was the starting point for the next contribution process, especially in the institution where she worked. He ordered that Dr. Meythi continues to strive to give her best contribution. Prof. Jogiyanto also advised that Dr. Meythi still maintains the good name of her beloved alma mater and maintains communication because it is an obligation. (Y)