Pengujian Model Belief Adjustment Dengan Pola Penyajian Step By Step Pada Pengambilan Keputusan Auditor Internal.

Probo, Dahana Sekar Arum (2020) Pengujian Model Belief Adjustment Dengan Pola Penyajian Step By Step Pada Pengambilan Keputusan Auditor Internal. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Internal auditors in the company support a very important role because the more quality the Internal Audit Division in the company, the more guaranteed all activities in the company. Internal auditors will provide a decision at the end of each audit period related to the division being audited. This decision is related to the risks that may occur, the more risky an activity is, it is very necessary for further evaluation. This study examines the decisions of internal auditors based on the belief adjustment model. The research method used in the study is a mixed design experiment method (between and within subject). Participants in this study were 128 Undergraduate Accounting STIE Perbanas Surabaya students. This study aims to examine and determine differences in audit decisions between auditors who receive good news information followed by bad news compared to auditors who receive bad news information followed by good news in the pattern of step by step presentation and short information series and long information series. And aims to test whether there is an influence between the information series and sequence of evidence on internal audit decisions. Based on research conducted that the Step by Step (SBS) presentation pattern can cause a recency effect when receiving simple information both in the long information series and the short information series, and there is an influence between the order of evidence on the internal audit decision. Keywords : Belief Adjustment Model, Recency & Primacy Effect, Step by Step,Short information series

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: DAHANA SEKAR ARUM PROBO
Date Deposited: 17 Mar 2020 04:25
Last Modified: 17 Mar 2020 04:25
URI: http://eprints.perbanas.ac.id/id/eprint/6568

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