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Pengujian Efek Resensi Dan Primasi Pada Informasi Audit Seri Panjang Dan Metode Mitigasinya Dengan Diskusi Kelompok
Get PDFPenelitian ini bertujuan untuk menguji order effect pada informasi audit seri panjang dan memberikan bentuk mitigasi dengan menggunakan diskusi kelompok sehingga dapat memperbaiki kualitas keputusan. Order effect terdiri dari efek resensi dan primasi. Efek resensi adalah bias yang terjadi ketika individu membobot informasi akhir yang diterima lebih besar untuk keseluruhan informasi yang diterima. Sementara efek primasi merupakan bias yang terjadi ketika individu membobot informasi awal lebih besar. Untuk itu perlu diberikan suatu metode agar individu dapat mempertimbangkan keseluruhan informasi untuk pengambilan keputusan yang dalam penelitian ini menggunakan diskusi kelompok. Penelitian ini menggunakan desain eksperimental 2x2x2 within subject dengan 81 peserta dari mahasiswa S1 akuntansi. Hasil penelitian menunjukkan bahwa: (i) dalam pola penyajian sekuensial untuk bentuk urutan informasi positif negatif atau negatif positif, kualitas keputusan individu setelah melakukan diskusi kelompok lebih baik daripada sebelum melakukan diskusi kelompok, (ii) proses mitigasi tidak terjadi pada pola penyajian simultan untuk bentuk urutan informasi positif negatif atau negatif positif, (iii) pola penyajian sekuensial lebih banyak mengalami mitigasi daripada pola penyajian simultan.This research aims to test order effect on long series audit information and provide
mitigation form by using group discussion so that it can improve the quality of decision.
Order effects consist of recency and primacy effects. A recency effect is a bias that occurs
when an individual weighs the final received information larger for the overall information
received. While the effect of primacy is a bias that occurs when individuals weigh greater
initial information. For that we need to give a method so that individuals can consider the
overall information for decision making in this study using group discussion. This study used
2x2x2 experimental design within subjects with 81 participants from undergraduate
accounting students. The results show that: (i) in a sequential ordering pattern for positive negative or
negative positive sequence information, the quality of individual decisions after group
discussion is better than before the group discussion; (ii) the mitigation process does not
occur in the simultaneous presentation pattern positive negative or negative positive
information sequence, (iii) sequential representation pattern more mitigated than
simultaneous representation pattern
Efek Halo dan Keputusan Audit: Studi Eksperimental Pengujian Bentuk dan Cara Penyajian Informasi
Get PDFAuditors have limited cognitive in managing information. The form of information presented visually and non-visually can trigger halo effect. This study aims to investigate the accuracy of an audit judgment when the information is served visually and non-visually and the information presentation affects halo effect. This experimental design 2 x 2 between subjects in which 64-bachelor degree students of Accounting Department that assigned as an internal auditor. The result shows that the group who gets the treatment of information presentation in visual forms and order of information positive-negative triggers the positive halo effect and impact to an audit judgment with low accuracy
Riset Eksperimental Pengauditan: Evolusi Dan Topik Kontemporer
Get PDFBehavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the International article from the 1970s to 2000s. This article is organized into the following sections. After the introductory part, it discusses the nature of experimental auditing research (EAP), the evolution of International EAP, topics of contemporary EAP, and the development of EAP in Indonesia. Based on the analysis of International EAP articles, we suggest that future research focuses on risk-based auditing, modes of presentation of audit information, fraud risk assessment, analytical procedure, interaction between auditors and clients (negotiation and agreement) and interaction between auditors with their auditor counterparts (brainstorming).Keywords: experimental auditing research, experimental method, auditing---Bidang pengauditan menjadi salah satu topik yang menarik dalam riset keperilakuan dalam akuntansi karena bidang ini banyak menggunakan judgment maupun keputusan. Tulisan ini mendeskripsikan evolusi perkembangan riset eksperimental pengauditan dan mengidentifikasi peluang riset kontemporer. Sumber tulisan adalah berbagai riset eksperimental pengauditan yang dipublikasikan secara Internasional dari tahun 1970-an sampai 2000-an. Tulisan ini terbagi dalam beberapa bagian: hakikat riset eksperimental pengauditan (REP), evolusi perkembangan REP Internasional, topik kontemporer REP, dan perkembangan REP di Indonesia. Berdasarkan penelusuran berbagai REP di level Internasional, maka REP yang bisa dikembangkan pada masa yang akan datang antara lain dalam konteks pengauditan berbasis risiko, cara penyajian informasi pengauditan, penaksiran fraud, prosedur analitis, interaksi antara klien dengan auditor (negosiasi dan perjanjian), dan interaksi auditor dengan auditor (brainstorming)
MODEL REVISI KEYAKINAN DAN KEPUTUSAN AUDIT: SUATU PENGUJIAN EKSPERIMENTAL
Get PDFThe purpose of the research is to assess the recency effect about sequence, manner of presentation and form of information on audit decisions when the information is presented sequentially or simultaneously. Recency effect is a biased decision of the auditor when information is given in sequence and auditors tend to weigh the last information greater than the earlier information. The research used a 2x2x2 experimental design with 80 participants between the subject of undergraduate students majoring in accounting. The results of the research showed that: (i) belief revision occurs when information is presented in the sequential method; and (ii) in the audit decision-making, reviews effects occur in the form of a chart
Local Wisdom Values, Ethical Climate, and Moral Intensity in Whistleblowing of Village Fund Administration
No full textAllocating funds to villages with village officials who do not completely understand how to manage these funds accountably will only cause potential frauds. Whistleblowing mechanism facilitates disclosures on these potential frauds. This research aims to investigate the potentials of whistleblowing in village governments and one's intention to commit whistleblowing. We conduct our research in Bringin Village, Bringin Sub district, Semarang Regency. Our qualitative method enables us to illustrate the object's existing phenomenon and conditions. Our results show that village officials of Bringin village can apply whistleblowing mechanism. More specifically, Bringin Village applies internal whistleblowing because the village head chooses to settle the village fund fraud case internally (society). The whistleblowing intention is motivated by ethical climate, moral intensity, and local wisdom of village officials and culture built by the village head
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
DO OBEDIENCE PRESSURE AND TASK COMPLEXITY AFFECT AUDIT DECISION?
Get PDFPressures from various parties may impact auditor’s decisions. Complex and interrelated tasks can also inhibit auditor to search for relevant information, to process it, and to determine audit decision. This study aims to investigate the accuracy of audit decision made by junior auditors when they face obedience pressure and task complexity. Using accounting bachelor students as surrogates of junior auditors, we conduct a 2x2x2 between-subject experimental design to test our hypotheses. We manipulate both obedience pressure and task complexity into high and low condition. The results show that participants who receive both low obedience pressure treatment and low task complexity treatment make more accurate audit decision. It is expected that our research could inform practitioners the importance of minimizing the side effect of obedience pressure and task complexity on inaccurate audit decision
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