EFEK PEMBINGKAIAN DAN TINGKAT KEPEDULIAN TERHADAP PIHAK LAIN PADA HARGA TRANSFER AKHIR ESTIMASIAN NEGOSIASIAN

SANDY ARIEF, S.PD., Prof. Dr. R. A. Supriyono, S.U., Akt.

2015 | Tesis | S2 Sains Akuntansi

Negosiasi harga transfer sangat penting bagi manajer karena mempengaruhi laba para manajer unit bisnis maupun laba perusahaan sebagai satu kesatuan. Penentuan harga transfer dipengaruhi oleh faktor ekonomi (harga pasar) dan tingkat kepedulian terhadap pihak lain (sosial) seperti faktor keperilakuan selama proses negosiasi termasuk kewajaran dalam proses kesepakatan negosiasi. Penelitian ini bertujuan untuk menguji secara empiris pengaruh pembingkaian terhadap harga transfer akhir negosiasian dan pengaruh tujuan mitra negosiasi (concern for others) terhadap terbentuknya fleksibilitas harga transfer negosiasian sesuai kecenderungan yang mereka miliki pada saat proses negosiasi. Metode eksperimen digunakan dalam penelitian ini dengan desain 2 x 2 x 2 betweensubject dan partisipan yang terdiri atas 216 mahasiswa Strata 1 Akuntansi Fakultas Ekonomika dan Bisnis Unika Soegijapranata Semarang. Hasil penelitian ini menunjukkan bahwa pembingkaian negatif/kerugian akan memperburuk self-serving bias manajer dan meningkatkan harga transfer estimasian antara pembeli dan penjual. Selain itu, terdapat temuan yang cukup menarik bahwa tingkat kepedulian terhadap pihak lain mempunyai dampak yang signifikan terhadap judgment harga transfer khususnya untuk divisi penjual. Kata kunci: Efek Pembingkaian, Concern-for-others, Harga Transfer, Negosiasi

Transfer price negotiations are important to managers as they influence both their own and other divisional profits. These transfer prices are affected by both economic factors (market prices) and behavioral factors including fairness on judgments about negotiated transfer prices. In the current study, I examine whether the impact of accounting information on managers’ transfer price expectations are affected by the way accounting information is framed (either as potential gains or potential losses) and the managers’ perception of the other negotiation partners’ objective (whether their partner’s objective involves high or low concern-for-others). These expectations are important as they directly affect the costs and outcomes of negotiations. A controlled laboratory experiment was conducted to test the proposed hypotheses, using a 2 x 2 x 2 between-subjects design. The participants of experiment were 216 undergraduate accounting students from Faculty of Economics and Business, Soegijapranata Catholic University, Semarang. The results of this study that compared to a gain frame, a loss frame exacerbates managers’ self serving bias and increases the transfer price expectation gap between buyers and sellers. Further, I found that the negotiation partner’s objective had a significant impact on sellers’ transfer price judgments. This finding is particularly interesting as sellers in my experiment had relatively strong bargaining power but these sellers did not exploit their bargaining power by demanding high transfer prices regardless of their partner’s level of concern-for-others.

Kata Kunci : Efek Pembingkaian, Concern-for-others, Harga Transfer, Negosiasi