The Faculty of Economics and Business (FEB) of Universitas Dian Nuswantoro (Udinus) provided space for the lecturers of FEB to present their research. The conference was themed on the ‘dissemination of the FEB Udinus research outcome 2023’, on August 1st, 2023.
The dissemination conference was held on the 6th floor of the I building at Udinus Semarang. The conference was attended by two lecturers who showcased their research. The first research was titled ‘MASS, Alliance, and Performance: Evidence of SOX Effects (Strategy of Talwan Audit Firms)’ which was delivered by Enny Susilowati Mardjono, S.E., M.Si., Ph.D., Akt., CA., CFMA., ASEAN., CPA.
She emphasized the phenomenon of auditor independence degradation which was caused by new regulations, particularly under the Sarbanes-Oxley Act of 2002 (SOX). The current regulations, established by SOX, had replaced the previous self-discipline systems, which were controlled by each represented profession of public accounting.
“Because of that changes, national companies have both better performance and allies than SOX. Firm or even alliance MASS were contributing a lot more toward the performance of national firm after SOX,” explained Enny.
Besides that, she also gave some tips in pre-writing, one of which was determining the journal target until understanding the research method that would be used. After that, researchers could start writing from the easiest part of the journal. “The most important part is the ‘introduction’. The final decision depended on whether the reviewer accepted it or not, which could also be affected by the content of the introduction part. Because of that, we need to write it carefully,” added her.
Continued with, Dr. Piji Pakarti, S.E., M.Si., as the second speaker presented his research about ‘The mitigation of uncertainty at online shopping from the perspective of signalize theory and construal level theory’. He explained that the signalize theory was a conceptual lens to overcome the asymmetry of information between two parties involved in the transaction. For instance, in order to reduce uncertainty in the market, buyers interact with sellers.
“Furthermore, the construal theory has a 4-dimension psychological distance at the construal theory which is applied in the research. This includes special distance, temporal distance, and social distance,” informed Dr. Piji.
Attended to give a speech, Retno Indah Hernawati, S.E., M.Si., Dean Secretary of FEB Udinus, hoped that the dissemination could encourage lecturers to be more motivated to do research as one of the ‘University Tridharma Beliefs’. Nonetheless, that conference also gave opportunity to lecturers to continue and conduct a research collaboration even further
“Hopefully, we can involve students as well in doing research and publication. So that we can develop the education quality of FEB Udinus as well as hone students’ knowledge,” concluded her. (Udinus Public Relation/Ika. Photo: Udinus PR).