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

Haryanto Haryanto

doi:10.14710/jaa.15.1.1-36

DOI: https://doi.org/10.14710/jaa.15.1.1-36

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

*Haryanto Haryanto - Departemen Akuntansi, FEB UNDIP, Indonesia

Citation Format:

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.

Fulltext View|Download

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

Article Metrics:

Article Info

Section: Research Articles

In Volume 15, Nomor 1, Tahun 2018

Recent articles

ANALISIS PERAN KARYAWAN DALAM HUBUNGAN ANTARA DUKUNGAN PIMPINAN DENGAN FEKTIVITAS SPIP DAN KUALITAS LAPORAN KEUANGAN FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) DALAM PERSPEKTIF THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY 2 (UTAUT 2) DI KABUPATEN SEMARANG INDIVIDUAL CHARACTERISTICS, FINANCIAL LITERACY AND ABILITY IN DETECTING INVESTMENT SCAMS More recent articles

Most cited articles

PENGAWASAN IMPELEMENTASI “GREEN ACCOUNTING” BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS Model Deteksi Kecurangan Berbasis Fraud Triangle PENGAWASAN UNTUK PEMBERANTASAN KORUPSI More cited articles

Last update:

No citation recorded.

Last update: 2025-07-29 09:56:37

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).