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The aim of this study is to further develop the behavioral theory of the firm into the context of sticky cost research. The company’s actions in managing resources can be explained through the concept of attainment discrepancy level and resource slack in the behavioral theory of the firm explaining the company’s sticky costs. This study also examines the effect of attainment discrepancy levels, both historical and social, on cost behavior between slack dimensions and overall slack. To examine it, this study used 2,416 observations data from 302 companies listed on the Indonesian Stock Exchange during 2009-2017. Using Eviews 10, the estimation results of the regression model based on HAC find that the attainment of discrepancy level and resource slack affects sticky costs. Specifically, this study found that historical attainment discrepancy level causes sticky cost behavior to decrease, whereas social attainment discrepancy level increases cost behavior to become more sticky cost. The effect of resource slack on sticky cost behavior is reduced, both for each slack dimension and for the overall slack. Furthermore, the results show that the existence of certain types of slack, namely unabsorbed slack, increases the company’s sticky cost behavior when it is associated with historical attainment discrepancy levels. To sum up, these results indicate that the firm makes internal business processes as the focus of attention in managing the company’s resources. As a consequence, this situation can be used as an alternative explanation for the company’s asymmetric cost behavior.

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Debates on whether the new globally adopted accounting standard outperforms national generally accepted accounting principles have not yet reached the final conclusion. Prior researches were mixed and often yield to contradictory findings. Our study believes that there are numerous institutional backgrounds that contribute to these inconclusive findings. The main objective of this study is to propose a testable framework on the impact of implementation of International Financial Reporting Standards on accounting qualities. The proposed framework based on the assumption that accounting should be linked to its social, political influences and culture. In this regard, we proposed whether the positive effects of IFRS implementation to the increase of accounting qualities may also be enhanced (impaired) by the firms' national culture and corruption at the country level. This study should provide further research some preliminary arguments on how the accounting information quality is not affected by the high-quality accounting standards, per se. Rather, our study conveys worth-looking message that IFRS-accounting quality may also be influenced by those institutional environments. Hopefully, this may provide a way out of the intractable debate of prior research.

Purpose of the study is to examine the effect of underwater lamp intensity on the fishing catches of the lift net. A series of the experiment was conducted to test the most effective ABSTRAKPenelitian ini adalah bertujuan untuk mendapatkan intensitas lampu bawah air yang terbaik pada bagan tancap yang beroperasi di perairan Selat Madura. Metode yang digunakan adalah metode eksperimen yang menggunakan empat perlakuan, yaitu lampu bawah air yang memiliki intensitas 140 lux (lampu petromax) sebagai perlakuan 1, intensitas 290 sebagai perlakuan 2, intensitas 2700 lux sebagai perlakuan 3 dan intensitas 3900 lux sebagai perlakuan 4. Analisa data yang digunakan adalah Anova yang dilanjutkan uji BNT 5% untuk mendapatkan perlakuan terbaik. Berdasarkan hasil pengamatan menunjukkan bahwa masing-masing perlakuan menghasilkan tangkapan yang berbeda-beda. Jumlah tangkapan perlakuan 1 (lampu 140 lux) sebesar 91,5 kg, perlakuan 2 (lampu 290 lux) 146 kg, perlakuan 3 (lampu 2700 lux) 149,5 kg, dan perlakuan 4 (lampu 3900 lux) 254 kg. Hasil perhitungan anova menunjukkan bahwa intensitas memberikan pengaruh sebesar 73% terhadap hasil tangkapan ikan. Perlakuan 1 (140 lux) dan perlakuan 2 (290 lux) berbeda nyata terhadap perlakuan 4 (3900 lux) tetapi tidak berbeda nyata terhadap perlakuan 3 (2700 lux). Intensitas cahaya lampu terbaik adalah perlakukan 4 (3900 lux) dengan hasil tangkapan ikan sekitar 254 kg dan belum mencapai titik maksimum. Komposisi hasil tangkapan di bagan tancap didominasi oleh jenis ikan teri (Stelophorus sp) sebesar 35,28 %, ikan selar (Selaroides sp) sebesar 33,59 %, ikan peperek (Leiognathus sp ) sebesar 11,25 %.Kata kunci: bagan tancap, intensitas cahaya, lampu bawah air