Maulana, Moch Robby (2022) Pengujian Model Belief Adjustment dan Framing Effect Pada Pengambilan Keputusan Auditor Internal. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
The purpose of this study is to test whether or not there is a difference in the decision making of internal auditors in determining whether or not there is evidence (information) of evidence (information) between participants who received the order of good news (good news) followed by bad news (bad news) compared to participants who received information. the sequence of bad news information (bad news) followed by good news (good news) with a step-by-step and end-of-sequence information presentation pattern on positive -raming and negative framing. The research method used in this study is the mixed design experiment method (between and within subject) which manipulates the independent variables of the sequence of evidence (good news followed by bad news and bad news followed by good news) and the framing effect (positive framing and negative framing) on the pattern. presentation of Step by Step and End of Sequence. Participants in this study were students of the Bachelor of Accounting study program at Hayam Wuruk Perbanas University Surabaya as many as 150 participants who produced 300 research data. This research uses normality test, homogeneity test, and ANOVA test. The results of this study indicate that the Step by Step presentation pattern can cause a recency effect when receiving information with a sequence of evidence of good news followed by bad news and bad news followed by good news both in positive and negative framing, and the results obtained when the information is presented with End of Sequence presentation pattern with the order of evidence of good news followed by bad news and bad news followed by good news, there is no difference (no order effect) in both positive and negative framing.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | MOCH. ROBBY MAULANA |
| Date Deposited: | 13 Aug 2024 01:52 |
| Last Modified: | 13 Aug 2024 01:52 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12754 |
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