KEMANFAATAN CAPACITY COST REPORTS DALAM PENINGKATAN KINERJA LABA: SUATU STUDI EKSPERIMEN.

KEMANFAATAN CAPACITY COST REPORTS DALAM PENINGKATAN
KINERJA LABA: SUATU STUDI EKSPERIMEN
Jesica Handoko, S.E., M.Si, Ak.
Unika Widya Mandala Surabaya

Abstract
One of recent innovations in modern managerial accounting is the practice of reporting
unused capacity costs. This experimental research is conducted using 2x2x2x2x12 mixed-subjects
design aiming to answer: (1) Whether reporting unused capacity cost is benefiting to decision maker,
that will reduce unused capacity?; (2) by considering market demand fluctuation in long-term periods,
whether decision makers who received capacity cost report will outperformed the other decision
makers who did not receive capacity cost report?; (3) Whether linier model could be used to reducing
negative impact (decreasing profit) that is suggested caused by capacity cost report?; and (4) whether
locus of control interacted with capacity cost report influence companies’ profit performance?
One hundred and fifty eight undergraduate students of FEUKWMS is participating in this
experiment, after they are considered passed the manipulation checks and fill the research questions
completely. There are several findings: First, by considering within-subject (period), this experiment
support previous research (Buchheit, 2003), which is there’s significant influence from interaction of
variable Periode*Cap_Rep*Demand to capacity decision (F-value 2.5806, p-value