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Jurnal Riset Akuntansi Indonesia


capacity decision, capacity cost report, profit performance, market demand, linier model, locus of control.


Jesica Handoko




one of the recent innovations in modern
managerial accounting is the practice of reporting unused capacity costs. This
experimental study is conducted using a 2x2x2x2x12 mixed-subjects design aiming
to answer: (1) whether reporting unused capacity cost is benefiting to decision
maker, that will reduce unused capacity; (2) whether, by considering market
demand fluctuation in long-term periods, decision makers who receive capacity
cost reports will outperform the other decision makers who did not receive
capacity cost reports; (3) whether a linier model could be used to reduce
negative impact (decreasing profit) that is suggested to be caused by capacity
cost reports; and (4) whether locus of control interacts with capacity cost
report to influence companies’ profit performance?

One hundred and fifty eight undergraduate
students of FEUKW MS participated in this experiment after they were deemed to
have passed the manipulation checks and answered the research questions in
full. There are several findings: first, by considering the within-subject
period, this experiment supports a previous study ( buchheit, 2003), which
found significant influence from interaction of variable period*cap_rep*demand
to capacity decision (F-value 2.5806,
p-value <0.05); second, 12 periods of within-subject couldn’t prove the an
choring-and-adjustment bias which causes non-optimally capacity cost reports
benefit; third, there is an emerging indication about the influence of liner
model and/or locus of control on a company’s performance, although it isn’t statistically significant. This provides
evidence that implementing modern management accounting innovations needs
objective mathematical/statistical tools and/or subjective consideration that
arise from decision makers’ locus of control.


Vol 16, Nomor 01, Tahun 2013


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