PENGARUH FRAMING DAN URUTAN BUKTI TERHADAP AUDIT JUDGMENT: KOMPARASI DAN INTERAKSI KEPUTUSAN INDIVIDU-KELOMPOK

*Haryanto Haryanto  -  Departemen Akuntansi, FEB UNDIP, Indonesia
Received: 29 Sep 2018; Published: 29 Sep 2018.
Open Access
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Abstract

This study aims to compare type of decision maker (individual-group) on the influence of
framing and order effect for making an audit judgment by the auditor. A laboratory
experiment approach with 120 auditors from The Audit Board of The Republic of Indonesia
(Badan Pemeriksa Keuangan Republik Indonesia) as participants used to hypothesis
testing. The results show that framing influences an audit judgment, and the interaction
between framing and type of decision-maker affects on audit judgment. The study also
shows that the order effect factor influences audit judgment. The interaction between the
order of evidence and the type of decision-maker also occurs, which indicates a decision
shift of individual-group in influencing an audit judgment. Consistent with several previous
studies, the group's decision is in line and greater or smaller then individual decision has
been made previously.

Keywords: Compare, types of decision maker, framing, order effect, audit judgment, the auditor

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