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Journal : Jurnal Ilmiah Akuntansi dan Humanika

 1 
DEBIASING AUDIT JUDGMENT : AKUNTABILITAS DAN TIPE PEMBUAT KEPUTUSAN ., Haryanto
Jurnal Ilmiah Akuntansi dan Humanika Vol 2, No 1: EDISI DESEMBER 2012
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i1.559

Abstract

Abstrak Penelitian ini bertujuan untuk memprediksi dan menyediakan temuan empiris mengenai pengaruh akuntabilitas dimana dimoderasi tipe pengambil keputusan (individu-kelompok)  untuk membuat debiasing audit judgment oleh auditor. Pengujian hipotesis menggunakan eksperimen laboratorium: dengan disen subjek faktorial 2x2, pendekatan dengan 60 mahasiswa sebagai partisipan. Hasil penelitian menunjukkan bahwa akuntabilitas dan tipe pembuat keputusan berpengaruh pada debiasing audit judgement oleh auditor. Konsisten dengan beberapa penelitian terdahulu, keputusan kelompok sejalan dan lebih baik atau atu lebih rendah daripada keputusan individu yang membuat lebih diutamakan dan adanya popularitas keputusan kelompok. Kata kunci: akuntabilitas, tipe pembuat keputusan, debiasing audit judgement, auditor Abstract This study aims to predict and provide empirical finding about the influence of accountability which is moderated by type of decision maker (individual-group) for making debiasing an audit judgment by the auditor.  The hypothesis testing used a laboratory experiment: within subject design factorial 2x2, approach with 60 students as participants. The results show that accountability influences an audit judgment, and the interaction between accountability and type of decision-maker affects on debiasing audit judgment by the auditor. Consistent with several previous studies, the group's decision is in line and greater or smaller then individual decision has been made previously and exist group polarization decision. Keywords:  accountability, types of decision maker, debiasing, audit judgment, the auditor.
Co-Authors Agustin, Alda Sera Aisyah Mujahida Ahmad, Andi Diah Rahmawati HIDAYATI, BAITI Homzah, Ozkar F Jelita, Veronika Adelia Manurian, Wahyu Maramis, Cyntiya Mubarok, Ikah Pramesti, Desti Nanda Riyani, Nia Sania, Nova Siswantoro, Sidiq Rahmad Sri Ayu Wulandari Sukri Sumarna, Herlin Tambunan, Yesica Adelia