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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi dan Keuangan Indonesia
Ayuananda, Tri Ika
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Economics, Econometrics & Finance

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MODEL REVISI KEYAKINAN DAN KEPUTUSAN AUDIT: SUATU PENGUJIAN EKSPERIMENTAL Ayuananda, Tri Ika; Utami, Intiyas
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

The 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.
Belief Revision towards Long-Series Information Ayuananda, Tri Ika; Utami, Intiyas
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1124

Abstract

The purpose of the research is to assess the primacy effect of the sequence for the manner of presentation and information formation on the audit decisions in revising the belief when the information is presented differently. The primacy effect is the decision by the auditor when the information is provided in sequence and weighting the larger initial information towards the auditor belief. This research used a 2x2x2 experimental design with 116 participants of the Undergraduate accounting majors (S1). The results of the research showed that: 1) the primacy effect on decision-making occurred when information was presented sequential pattern;2) the decision making audit, the primacy effects occurred  in a visual form; 3) there is a primacy effect when the information is presented with a long series order.
Co-Authors Intiyas Utami Yayi Suryo Prabandari