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Keterbukaan Data Sebagai Daya Dukung Desentralisasi Politik dan Ekonomi: Studi Kasus Indeks Daya Saing Daerah Berkelanjutan
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| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisis CSIS |
| Volume / Edisi | : | 53 (No. 2) |
| Halaman | : | 183-206 |
| Abstrak | : | Penyediaan data secara terbuka adalah kewajiban pemerintah daerah sebagai bagian dari pengayaan publik dan penguatan daya saing daerah. Fakta problematiknya, pemerintah daerah belum mampu menyediakan data secara lengkap dan sesuai prinsip open data. Realita ini tentu mengganggu keberlangsungan desentralisasi politik dan desentralisasi ekonomi yang hingga kini belum memberikan kesejahteraan bagi masyarakat. Kajian ini dilakukan dengan pendekatan kualitatif dengan menggunakan metode studi literatur terhadap data dalam proses pengukuran indeks daya saing daerah berkelanjutan 2022. Hasil penelitian menunjukkan bahwa kualitas publikasi data oleh pemerintah daerah di Indonesia masih belum optimal. Secara regional, kawasan Indonesia Timur memiliki persoalan yang amat serius terhadap penyediaan data publik. Di level nasional, penyediaan data oleh Kementerian/Lembaga belum memenuhi prinsip open data governance. Oleh sebab itu, pemerintah daerah semestinya berbenah dalam hal publikasi data di era open data governance. Dengan demikian, akan terwujud keter- sediaan data yang akurat, mutakhir, akuntabel sehingga dapat diakses secara terbuka dan bebas. Penyediaan data secara terbuka akan memperkuat kapabilitas masyarkat untuk berperan aktif dalam agenda desentralisasi politik dan desentralisasi ekonomi di daerab. |
Composite likelihood estimation of an autoregressive panel ordered probit model with random effects
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Business and Economic Statistics |
| Volume / Edisi | : | 41 (No. 2) |
| Halaman | : | 593-607 |
| Abstrak | : | Modeling and estimating autocorrelated discrete data can be challenging. In this article, we use an autoregressive panel ordered probit model where the serial correlation in the discrete variable is driven by the autocorrelation in the latent variable. In such a nonlinear model, the presence of a lagged latent variable results in an intractable likelihood containing high-dimensional integrals. To tackle this problem, we use composite likelihoods that involve a much lower order of integration. However, parameter identification might potentially become problematic since the information employed in lower dimensional distributions may not be rich enough for identification. Therefore, we characterize types of composite likelihoods that are valid for this model and study conditions under which the parameters can be identified. Moreover, we provide consistency and asymptotic normality results for two different composite likelihood estimators and conduct Monte Carlo studies to assess their finite-sample performances. Finally, we apply our method to analyze corporate bond ratings. Suplementary materials for this article are available online. |
Antecedents and outcomes of auditor identities : evidence from the behavioral literature and directions for future
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 35 (No. 2) |
| Halaman | : | 73–92 |
| Abstrak | : | This paper reviews and synthesizes the behavioral literature on the various antecedents of auditoridentities and explains, through social identity theory, how they influence audit outcomes. We discuss the fouridentities most relevant to auditors (client, firm, team, and profession), first reviewing the psychology literature todescribe each of these identities and then reviewing the auditing literature to understand how these identities emergeand impact audit quality. Overall, we find that whereas all four auditor identities have been examined in the literature,much of the research focuses on client identification due to the risk to auditor independence and objectivity. Further,identities can impact audit quality positively or negatively depending on contextual factors. Also, we find few studiesinvestigate whether multiple auditor identities interact to affect audit quality, which provides opportunities for futureresearch with the hope that it can help the profession identify ways of improving audit outcomes. |
Skilled mutual fund selection: false discovery control under dependence
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Journal of Business and Economic Statistics |
| Volume / Edisi | : | 41 (No. 2) |
| Halaman | : | 578-592 |
| Abstrak | : | Selecting skilled mutual funds through the multiple testing framework has received increasing attention from finance researchers and statisticians. The intercept α of Carhart four-factor model is commonly used to measure the true performance of mutual funds, and positive α’s are considered as skilled. We observe that the standardized ordinary least-square estimates of α’s across the funds possess strong dependence and nonnormality structures, indicating that the conventional multiple testing methods are inadequate for selecting the skilled funds. We start from a decision theoretical perspective, and propose an optimal multiple testing procedure to minimize a combination of false discovery rate and false nondiscovery rate. Our proposed testing procedure is constructed based on the probability of each fund not being skilled conditional on the information across all of the funds in our study. To model the distribution of the information used for the testing procedure, we consider a mixture model under dependence and propose a new method called “approximate empirical Bayes” to fit the parameters. Empirical studies show that our selected skilled funds have superior long-term and short-term performance, for example, our selection strongly outperforms the S&P 500 index during the same period. |
A systematic review of experimental research on accountability in auditing
| Pengarang | : | Donnelly, Amy M.,Donnelly, David P. |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 35 (No. 2) |
| Halaman | : | 37–72 |
| Abstrak | : | Accountability research in auditing has spanned several decades, highlighting its importance in betterunderstanding auditors’ judgments and decision-making processes. This study provides a systematic review ofexperimental audit research on accountability. We identify how previous research findings relate to theory, offerdesign considerations for future research, and provide future research opportunities. Relevant research was identifiedutilizing two databases. After removing duplicate records and applying exclusion criteria, a final population of 47manuscripts is included in this review. We find that prior research results largely align with Tetlock’s socialcontingency model of accountability. This research stream is ripe with opportunities to enhance our understanding ofaccountability in auditing. Avenues for future research include investigating auditors’ responses to multipleaccountability pressures, developing a measure of accountability, better understanding accountability in a post-COVID work environment, and considering ways to improve audit quality by shifting from a punitive to a morerewards-based system. |
Reconciled estimates of monthly gdp in the united states
| Pengarang | : | Koop, Gary,McIntyre, Stuart,Mitchell, James,Poon, Aubrey |
| Nama Majalah/Jurnal | : | Journal of Business and Economic Statistics |
| Volume / Edisi | : | 41 (No. 2) |
| Halaman | : | 563-577 |
| Abstrak | : | In the United States, income and expenditure-side estimates of gross domestic product (GDP) (GDPI and GDPE) measure “true” GDP with error and are available at a quarterly frequency. Methods exist for using these proxies to produce reconciled quarterly estimates of true GDP. In this paper, we extend these methods to provide reconciled historical true GDP estimates at a monthly frequency. We do this using a Bayesian mixed frequency vector autoregression (MF-VAR) involving GDPE, GDPI, unobserved true GDP, and monthly indicators of short-term economic activity. Our MF-VAR imposes restrictions that reflect a measurement-error perspective (i.e., the two GDP proxies are assumed to equal true GDP plus measurement error). Without further restrictions, our model is unidentified. We consider a range of restrictions that allow for point and set identification of true GDP and show that they lead to informative monthly GDP estimates. We illustrate how these new monthly data contribute to our historical understanding of business cycles and we provide a real-time application nowcasting monthly GDP over the pandemic recession. |
Buy, sell, or…hold that thought : the impact of task interruption on investor decision-making
| Pengarang | : | Basoglu, K. Asli,Long, James H. |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 35 (No. 2) |
| Halaman | : | 13–36 |
| Abstrak | : | Task interruptions are ubiquitous and can systematically affect decision-making, even when they arenondiagnostic and thus irrelevant. We report the results of an experiment employing experienced investors asparticipants to solidify the theoretical foundation underpinning the impact of interruption on investor decision-making.We consider the joint effects of interruption and risk/return preferences on experienced investor decision-making, aswell as the effectiveness of two theory-driven mitigating strategies. Consistent with the expanded Goal-Based Choice(GBC) Model, but, inconsistent with other theoretical explanations proposed to date, we provide evidence thatinterruption exacerbates the influence of risk/return preferences on investment decisions and that a mitigatingstrategy derived from the expanded GBC Model effectively eliminates this effect. Overall, the expanded GBC Modelprovides the best theoretical explanation for these phenomena, enhancing our understanding of the underlyingmechanisms and the generalizability of prior research. |
Tantangan dan Kesenjangan Digital Dalam Pemerintahan Berbasis Elektronik Prabowo-Gibran
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Analisis CSIS |
| Volume / Edisi | : | 53 (No. 2) |
| Halaman | : | 157-182 |
| Abstrak | : | Penelitian ini bertujuan untuk memberikan rekomendasi dalam pengembangan Sistem Pemerintahan Berbasis Elektronik (SPBE) pada masa pemerintahan Prabowo Subianto dan Gibran Rakabuming Raka, yang memprioritaskan kemudahan akses bagi kelompok masyarakat rentan. Memperkuat pembangunan sumber daya manusia (SDM), sains, teknologi, pendidikan, kesehatan, prestasi olahraga, kesetaraan gender, serta penguatan peran perempuan, pemuda, dan penyandang disabilitas merupakan program kerja yang diusung dalam Asta Cita yang dicanangkan. Kelompok rentan seringkali tertinggal dan terlupakan dalam arus kemajuan teknologi, dan kebijakan-kebijakan belum menjadikannya sebagai agenda prioritas. Penelitian ini mengevaluasi tingkat kematangan penerapan e-government di Indonesia serta tingkat kematangan pengguna dalam mengakses layanan digital. Selain itu, penelitian ini mengkaji adanya kesenjangan digital (digital divide) di berbagai daerah, yang memengaruhi kemampuan akses kelompok rentan terhadap SPBE. Hasil penelitian ini akan memberikan rekomendasi kebijakan yang diarahkan untuk meningkatkan aksesibilitas SPBE bagi kelompok rentan, dengan harapan dapat mengurangi kesenjangan digital dan memastikan inklusi digital bagi seluruh lapisan masyarakat. Rekomendasi ini akan mencakup pengakuan kelompok masyarakat rentan dan aksi afirmasi, pembangunan infrastruktur dan sistem yang inklusif, serta pengembangan kualitas sumber daya manusia. Penelitian ini penting untuk memastikan bahwa kemajuan teknologi tidak banya dinikmati oleb segelintir masyarakat, akan tetapi juga dirasakan oleh seluruh rakyat Indonesia. |
Qml and efficient gmm estimation of spatial autoregressive models with dominant (popular) units
| Pengarang | : | Lee, Lung-Fei,Yang, Chao,Yu, Jihai |
| Nama Majalah/Jurnal | : | Journal of Business and Economic Statistics |
| Volume / Edisi | : | 41 (No. 2) |
| Halaman | : | 550-562 |
| Abstrak | : | This article investigates QML and GMM estimation of spatial autoregressive (SAR) models in which the column sums of the spatial weights matrix might not be uniformly bounded. We develop a central limit theorem in which the number of columns with unbounded sums can be finite or infinite and the magnitude of their column sums can be ?????(????????) if ????<1. Asymptotic distributions of QML and GMM estimators are derived under this setting, including the GMM estimators with the best linear and quadratic moments when the disturbances are not normally distributed. The Monte Carlo experiments show that these QML and GMM estimators have satisfactory finite sample performances, while cases with a column sums magnitude of O(n) might not have satisfactory performance. An empirical application with growth convergence in which the trade flow network has the feature of dominant units is provided. Suplementary materials for this article are available online. |
The impact of supervisor relationships on auditor turnover intentions using leader-member exchange theory
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Behavioral Research in Accounting |
| Volume / Edisi | : | 35 (No. 2) |
| Halaman | : | 1–12 |
| Abstrak | : | This study expands understanding of auditor relationships and turnover by introducing themeasurement of Leader-Member Exchange (LMX) to an audit setting. LMX—which considers overall quality ofsubordinates’ relationships with their supervisor—is well established in the management literature but has previouslyonly been referred to as a theoretical construct in the audit literature. Utilizing a well-validated scale, we measure LMXwith 167 practicing auditors. We find LMX with a single supervisor significantly impacts retention via organizationalcommitment. This finding is novel in the LMX literature given the unique audit setting where subordinates havemultiple supervisors and transitory teams. In an exploratory analysis, we also find female subordinates form lower-quality relationships with supervisors, regardless of supervisor sex, which in turn can influence the impact of LMX onorganizational commitment. Results demonstrate the value of measuring LMX in audit research and practicallyhighlight the importance of fostering positive, strong auditor-supervisor relationships. |