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Journal : Journal of Economics, Business,

Group support system and explanatory feedback: An experimental study of mitigating halo effect Intiyas Utami; Sutarto Wijono
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.511

Abstract

Comprehensive assessment potentially leads to halo effect that will affect accuracy of auditors decision-making process. Biased initial audit decision will potentially influence final audit decision. It is there-fore necessary to mitigate halo effect that is the consequence of auditors good impression on clients initial condition. This re-search aims to empirically show that halo effect can be mitigated by explanatory feedback and Group Support System (GSS). The researchers experimentally mani-pulate explanatory feedback and GSS using online web-site. The subjects are stu-dents who have already taken auditing courses. The results show that: 1) explanato-ry feedback can mitigate halo effect so that audit decision will be more accurate 2) GSS can also mitigate halo effect 3) explanatory feedback and GSS are the best me-thods to mitigate halo effect.
Study on decision making model on information presentation by clients management: an experimental test on halo and recency effect Intiyas Utami; Sutarto Wijono
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.311

Abstract

Auditing is a process to verify financial statements that require a high degree of professional skepticism from auditors. However, auditors individually have cognitive limitation in processing information. Overall assessment potentially leads to halo effect that will influence auditors decision making. On the other hand, the sequence and type of information presentation affect primacy and recency effect. Our experimental research design manipulated the information about client (convincing or unconvincing), type of information presentation (step by step and end of sequence), sequence of presentation (positive-negative, negative-positive) and length of information (long and short). The subjects of experiment were students who had taken auditing courses. The results shows that (1) there was higher halo bias when individuals had convincing clients than unconvincing clients, (2) there was halo and primacy effects when individuals had convincing clients and information was presented simultaneously and sequentially, (3) there was halo and primacy effects when individuals had convincing clients and information was presented both with positive-negative and negative-positive sequences and both with short and long series.
Study on decision making model on information presentation by client’s management: an experimental test on halo and recency effect Utami, Intiyas; Wijono, Sutarto
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.311

Abstract

Auditing is a process to verify financial statements that require a high degree of professional skepticism from auditors. However, auditors individually have cognitive limitation in processing information. Overall assessment potentially leads to halo effect that will influence auditors’ decision making. On the other hand, the sequence and type of information presentation affect primacy and recency effect. Our experimental research design manipulated the information about client (convincing or unconvincing), type of information presentation (step by step and end of sequence), sequence of presentation (positive-negative, negative-positive) and length of information (long and short). The subjects of experiment were students who had taken auditing courses. The results shows that (1) there was higher halo bias when individuals had convincing clients than unconvincing clients, (2) there was halo and primacy effects when individuals had convincing clients and information was presented simultaneously and sequentially, (3) there was halo and primacy effects when individuals had convincing clients and information was presented both with positive-negative and negative-positive sequences and both with short and long series.
Group support system and explanatory feedback: An experimental study of mitigating halo effect Utami, Intiyas; Wijono, Sutarto
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.511

Abstract

Comprehensive assessment potentially leads to halo effect that will affect accuracy of auditors’ decision-making process. Biased initial audit decision will potentially influence final audit decision. It is there-fore necessary to mitigate halo effect that is the consequence of auditors’ good impression on clients’ initial condition. This re-search aims to empirically show that halo effect can be mitigated by explanatory feedback and Group Support System (GSS). The researchers experimentally mani-pulate explanatory feedback and GSS using online web-site. The subjects are stu-dents who have already taken auditing courses. The results show that: 1) explanato-ry feedback can mitigate halo effect so that audit decision will be more accurate 2) GSS can also mitigate halo effect 3) explanatory feedback and GSS are the best me-thods to mitigate halo effect.
Co-Authors A IGN Kristijanto Abadi, Andhika Wijaya Ade Iriani Adi Setiawan Afnia Herdiani Agatha Trisia Veronica Tampombebu Agnes Galih Chris Roseita Agnes Galih Chris Roseita, Agnes Galih Chris Agni Isador Harsapranata Alvia Maulina Rahma Ambarwati, Veren Varonicha Ananda Adjang Ardam Anastasya Punu Angel M. Parirak Angelique Latupeirissa Anggoro Janu Prakoso Anugrah, Yohana Dian Ariani, Dwi Setya Arianti Ina Restiani Hunga Ariesta, Lidwina Jovian Dwi Augustinus Ignatius Kristijanto Bernike Rosalia Rahayu Caecillia Putri Nathasya Letto Cantikasri Hastuti Chorina, Yen Christiana Hari Soetjiningsih Christina Pattiradjawane Daniawan, Benny Danny Manongga Delsylia Tresnawaty Ufi Delsylia Tresnawaty Ufi Desi Lukuaka Desi Natalia Dheliana Rosalia Septyven Dhevyanggi Sendy Naibaho Diah Ayu Fitri Hidayati Dian Widiyanto Chandra Dinar Cahyaningstyas Hastuti Dominica, Vania Shafira Donnye R. Amping Erida Yeussy Nainggolan Esiria Lanus Estiqomah, Estiqomah Evi Maria Evi Maria Evi Maria Faiz Deaky Febrianto Fera Sulistiyana Florentina Tatrin Kurniati Gabriella Khriste Dea Valentsia Gawei, Abigail Gabrielle Andria Bahalap Giovannny Permata Putri Gloria Meydelina Gwyneth Silooy Habela Gustin Robeta Hanna Marbun Hendry Hepton Graito Fidei Simanulang Herawati Susilaningrum Heru Astikasari Setya Murti Heru Valentino Saekoko. Hindriyanto Dwi Purnomo Iggrea Christianna Pratiwy Indah Kurniasih Isnaini Inosensius Tomi Kristoper Intiyas Utami Irene Grace Madah Irma Febryani Irwan Sembiring Ivana Indrianti Leksono Jacob Daan Enge Jacob Daan Engel Jannet Gloria M Kahiking Jeinne Theresia Laurent Jennifer Nagata Kristano Jessica Novena Amanda Joko Siswanto Joko Siswanto Joko Siswanto Kalengkongan, Eirene Paula Christanti Krismiyati Kristoko Dwi Hartomo Kurnia Adi Mardiana Laurent, Jeinne Theresia Laurentius Kuncoro Probo Saputra, Laurentius Kuncoro Probo Lesmanto, Relian Tegar Lidea Ayu Permatasari Lidia Kastanya Lidya G Imanuela Wattimury Luthfiana Husna Isnaini Madah, Grace Mandagi, Natania Miekemaria Manongga, Daniel HF Manuela Ranske Halim Maria Goretti Adiyanti, Maria Goretti Maria Kaptenia Mayrere Mega Lumbantoruan Meiliana Enok, Frischilia Melda Limaheluw Mellsy Todaga Mia Elvina Mia Elvina Miftah Septina Supriyadi Aziz Muhamad Yusup Muhammad Rizky Pribadi Muhammad Taufiq Febriyanto Nababan, Feby Theresya Valentina Nataliana, Berlian Nia Tri Setyawati Ninda Lutfiani Nongka, Grachia Vinchencia Nugraheni, Fransiska Dwi Oskar Katanga Maudjawa Perangin-Angin, Stefanus Prayitno, Gunawan Priatna , Wowon Qurotul Aini Raharja, Kho Susan Regina Tikva Kessek Rembang, Marsella Alfreyni Reo, Gustanto Rita, Alfazilla Jandsri Riupassa, Claudia Agustine Roy Rudolf Huizen Sadewa Pranata Jati Salomina Patty Saputra, Ian Wahyu Sarah Cinthya Arif Sari, Devina Intan Sari, Fitri Kurnia Sealien Rampengan Swarah Sebastian, Danny Septian, Rafly Ananda Dwi Septiani, Marsella Shelvia Meilinn Misiu Sherlly Kusumadewi Sherly Charoline Sekewael Sheyeda Konsareh Silopo, Yanti Florida Sofyan Aye Sofyan Aye Sri Yulianto Joko Prasetyo Stefanus Perangin-Angin Stepany Dwitiantiny Stephany G. Holderman Suciyati, Marselina Suharyadi Suryasatria Trihadaru Suryasatriya Trihandaru Susana Prapunoto Susetyo, Yosia Adi Sustiyana Maelani Ade Kusuma Tania Alma Longe Tanti Tanti Tanti Tanti Theopillus J. H. Wellem Tiara Prameswari Yulia Wijaya Tingginehe, Pinkky Paradise Tri Hetyta br Sinulingga umi supriyati Untung Rahardja Untung Rahardja Valensia Putri Vanda L.A. Pombadju Vanessa Christianawati Vivin Sisilia Sitono Vlenzy Rieuwpassa Widiyanto, Eunike Aruna Wijaya, Theo Kusuma Wahyu Adi Wiwien Hadikurniawati Yanti Florida Silopo Yeltin, Yeltin Yoan R. N. Panggabean Yoshua Aditya Wisnu Pradana Yulan Pateh Adrian Yuliawan, Kristia Yunanto, Bagas Prastawa Yustiningdyah, Meylina Yusuf, Natasya Aprila Zakaria, Noor Azura