PENGARUH URUTAN BUKTI, GAYA KOGNITIF, DAN PERSONALITAS TERHADAP PROSES REVISI KEYAKINAN
DAMAI NASUTION
Akademi Akuntansi YKPN
SUPRIYADI
Universitas Gadjah Mada
ABSTRACT
Researches that tried to examine influence of evidence order to auditors’ judgement is still scarce in Indonesia. Moreover, the use of individual psychological dimension, consist of cognitive style and personality, never been examined in auditing, especially, in belief-revision context.
Present research focused to examined influence of evidence order, cognitive style, and personality to auditors’ judgement. Judgement in this research is define to how auditor revised his believe based on evidence that evaluated step-by-step. Researcher predict this variables will influence auditor judgement.
Experiment method use in present research. Using a case study administered to 88 auditor, this research found that: (i) auditors’ judgement were influenced by order in which audit evidence was evaluated; (ii) when auditor evaluated evidence in reverse order (- – + + vs. + + – -), recency effect occur. This finding show that auditor will weighted disconfirmation evidence more than confirmation evidence; (iii) interaction exist between evidence order, cognitive style, and personality to influence auditors’ judgement.
Key Words: Judgement, Auditing, Order Effect, Recency Effect, Cognitive Style, Personality, Tolerance for Ambiguity
* Simposium Nasional Akuntansi 10 – Makassar
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