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Unintentional Bias dan Opini Audit Going Concern Husna Roza; Suhernita Suhernita; Denny Yohana
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.28

This study examines the relationship between unintentional biasand going concern audit opinion. This study involved accounting students who acted as professional auditors. This study adopted the experimental material used in(Andres Guiral, Rodgers, Ruiz, & Gonzalo-Angulo, 2015) . This study found evidence that the auditor's sensitivity to litigation risk and perceptions of the whistleblowing function were positively associated with going concern audit opinion. Furhter, this study found no relationship between self-fulfilling prophecybias and going concern opinion

Indonesian Market Volatility During the COVID-19 Pandemic: Foreign versus Domestic Investors Suhernita, Suhernita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i1.10805

This study examines the effect of institutional ownership on stock price volatility before and after the announcement of the first confirmed COVID-19 cases in Indonesia. The sample includes all public companies listed on the Indonesian stock exchange minus financial firms. Data for this study were retrieved from the Osiris database. The results of this study indicate that when a market was relatively stable (before the discovery of the COVID-19 pandemic in Indonesia), there was no effect of institutional ownership on stock price volatility. However, after the announcement of confirmed COVID-19 cases, this study finds a positive influence of institutional ownership on stock price volatility. This research contributes in two important ways. First, the previous study predicts that extreme market volatility is a signal of an incoming recession. This situation should alarm various stakeholders to anticipate potential unexpected outcomes. Second, institutional investors play a crucial role in the market. Understanding their trading behavior during the pandemic period provides insight for various stakeholders in the decision-making process.

Unintentional Bias dan Opini Audit Going Concern Roza, Husna; Suhernita, Suhernita; Yohana, Denny
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 2 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.28

This study examines the relationship between unintentional biasand going concern audit opinion. This study involved accounting students who acted as professional auditors. This study adopted the experimental material used in(Andres Guiral, Rodgers, Ruiz, & Gonzalo-Angulo, 2015) . This study found evidence that the auditor's sensitivity to litigation risk and perceptions of the whistleblowing function were positively associated with going concern audit opinion. Furhter, this study found no relationship between self-fulfilling prophecybias and going concern opinion

Bias Kognitif dalam Akuntansi Sektor Publik dan Pengambilan Keputusan Keuangan Publik: Systematic Literature Review Vita Fitria Sari; Yulia Hendri Yeni; Aries Tanno; Sri Daryanti Zen; Suhernita Suhernita
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.5009

Public sector accounting reforms have traditionally assumed that better financial and performance information leads to better public decisions. However, growing evidence indicates that decision quality depends not only on information quality but also on how decision-makers cognitively interpret and use that information. Although behavioural research has expanded rapidly, studies on cognitive biases in public sector accounting remain fragmented across behavioural accounting, public sector accounting, and Behavioural Public Administration. This study addresses this gap through a systematic literature review of cognitive biases in public sector accounting and public financial decision-making. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, seventeen peer-reviewed articles were analysed using thematic synthesis. The review identifies three interrelated categories of cognitive biases—information processing biases, judgment and decision biases, and commitment and persistence biases—that collectively explain how cognitive processes shape accounting information interpretation, financial judgments, and the persistence of public decisions. The findings also reveal that existing research is concentrated on performance information and public budgeting, while public financial reporting, public sector auditing, and popular financial reporting remain underexplored. Building on these findings, this study proposes Behavioural Public Sector Accounting (BPSA) as a conceptual framework that integrates behavioural accounting, public sector accounting, and Behavioural Public Administration, shifting the focus of public sector accounting research from information production toward information use. The study argues that improving public decisions requires understanding not only the quality of accounting information but also the cognitive processes through which it is interpreted and applied.

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