PERAN MODERASI FRAMING DAN GAYA KOGNITIF TERHADAP BIAS EFEK URUTAN BUKTI DALAM KEPUTUSAN PENGANGGARAN
| Autor: | Wulandari Fitri Ekasari, Supriyadi Supriyadi |
|---|---|
| Jazyk: | indonéština |
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | Ekuitas: Jurnal Ekonomi dan Keuangan, Vol 20, Iss 4, Pp 511-527 (2018) |
| Druh dokumentu: | article |
| ISSN: | 2548-298X 2548-5024 25485024 |
| DOI: | 10.24034/j25485024.y2016.v20.i4.63 |
| Popis: | This study is aimed to empirically test the moderating roles of information framing and cognitive style on recency effect in budgeting decision, as a part of management accounting decisions. Laboratory experimental method used in this study with a 2x2x2 between-subjects design involving participants of 100 undergraduate accounting students at two universities in Central of Java and Yogyakarta provinces. The results of this study indicate that in the Step-by-Step (sequentially) response mode, the occurence of recency effects can be mitigated by information framing. In contrast, participants in the End-of-Sequence (simultaneously) response mode did not experience any order effects. Moreover, the interesting finding is that the interaction effect between information order and response modes indicating that the End-of-Sequence response mode alone can reduce the recency effects. However, the prediction of interaction effect between information order, information framing, and cognitive styles in both Step-by-Step and End-of-Sequence was not supported. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
|