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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Ilmu Manajemen (JIM) Jurnal Ilmu Sosial dan Humaniora Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Riset Manajemen dan Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal Ilmiah Wahana Akuntansi Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Samudra Ekonomi dan Bisnis Jurnal Bisnis dan Kewirausahaan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Manajemen Kesatuan Perspektif Akuntansi Akuntansi Bisnis & Manajemen (ABM) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Jurnal Akuntansi
Ika Kristianti
Universitas Kristen Satya Wacana
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Analyzing the recency effects on long series audit information and its mitigation methods with group discussions Rambing, Yolanda Christina; Utami, Intiyas; Kristianti, Ika
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1204

Abstract

This study aims to examine the recency effect that occurs due to the effect of sequences on long series audit information and test the effectiveness of group discussion to improve the decision quality. The recency effect is a tendency to give more weight to the latest information compared to other information received. Therefore, it is necessary to provide a method for mitigating the recency effect by using group discussion. This study used a 2x2x2 experimental design for a subject with 81 participants from accounting students. The results show that the individual decision quality that experienced the recency effect due to positive-negative and negative-positive sequential information after group discussion became better than before group discussion. The individual decision quality that experienced the recency effect due to positive-negative simultaneous information could not be mitigated by group discussion. Group discussion is an effective method for overcoming the recency effect on sequential information rather than on simultaneous information. Therefore, group discussion can be used as a strategy to reduce recency effects and improve the quality of audience decisions.
Co-Authors Agastia Fais Fachrizki Agustinus Putra Pamungkas Aloysius Denis Erwin anggi saputra Anis Setianingsih Audela, Kezya Benedicta Sabat Yusdy Supriyanto Berliana Dara Jati Carolina Lita Permatasari Charita, Nindya Permata Choirul Ummam Al Muhtaromi Chrisna Eliano Mangeka Daffa Dwi Setyawan Deranika Ratna Kristiana Destya Ardi Wijayanti Dewi Yuliyanti Dinda Puri Safitri Donna Yessi Aprilia Edni Olka Pratiwi Efa Mitta Theresia Elika Cuntita Bella Deyena Tiwa Etna Nur Afri Yuyetta Ezra Putri Yufiani Nafara Fadillah Achmad Resandi Felicia A Hadiluwarso Felicia Aurellia Hadiluwarso Felicia Aurellia Hadiluwarso Fella, Fella Fitriyani Fitriyani Gabriella Stefany Grace Phillandros Violetta Grace Phillandros Violetta Grasia Yenta Deruvensi Hadiluwarso, Felicia A Intiyas Utami Ireina Thesa Shaula Ismail Alfaruqi Jean Stevany Matitaputty Kaleb Gideon Pengharapan Kezia Amelia Hidayat Kezya Audela Kezya Audela Kezya Audela Krisnawati Kamaseto Tandi Senga Lea Ayu Trihastuti Lenni Yovita Lukas Dwi Febrian Lusiana Lusiana Mahesa Deni Meity Bala Natasha Steffie M. Pellokila Nathania Carissa Tjahja Pranata Nika Ardian Niko Krisnaryatko Nurhayati Nurhayati Paramita Budirahayu Prastyo, Bagus Dwi Prayoga, Reiner Amos Ivan Putri Natalia Rambing, Yolanda Christina Robby Setiawan Salma Faundria Nagari Samuel Wahyu Hary Christoper Satrio Bagus Sembodo Sondang Selida Apryastuti Purba Stefi Febrianti Supatmi Theresia, Efa Mitta Tulenan, Michella Virgiana Viona Christalia Nugrahanti Yefta Andi Kus Noegroho Yeterina Widi Nugrahanti