MODEL FRAMING DAN BELIEF ADJUSTMENT DALAM MENJELASKAN BIAS PENGAMBILAN KEPUTUSAN PENGAUDITAN




I WAYAN SUARTANA

Universitas Udayana

ABSTRACT

This study examined framing and presentation mode effects in auditor substantive testing decisions. Auditor presented with the routine task of judging in the appropriate level of substantive testing based on their evaluation of an internal control systems. Subject were instructed either to evaluate the risk of the related internal control systems. After considering seven specific pieces of information about the internal controls in the inventory systems, they then made a judgment about the internal control systems and revised their substantive testing decision. The premise of the study is that subjects asked to evaluate risk would find negative aspects of the control systems to be salient, where as subjects asked to evaluate strength would find positive aspects of the systems to be more salient. As a result, auditors assesing risk, rather than strength, would plan more substantive testing. This result indicated that framing effects and recency effects could occur among expreienced auditors performing a familiar task with routine consequences.

Key Words: Framing, Belief Adjustment Model, Auditing, Inventory

I. Pendahuluan
1.1 Latar Belakang

Dalam rangka mewujudkan akuntabilitas dan transparansi, fungsi audit sangat
esensial. Hasil audit akan memberikan umpan balik bagi semua pihak yang terkait dengan
perusahaan atau organisasi. Untuk itulah proses audit mesti dilakukan secara hati-hati dan
konsisten dengan kaidah-kaidah profesi. Proses audit melalui prosedur yang berjenjang,
dan setiap tahapan akan melibatkan judgmen auditor atas suatu kejadian atau fakta.
Auditor diharapkan memiliki judgmen yang berkualitas.

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