Eissa Ainun Najwa, - (2024) DAMPAK ANCHORING-ADJUSTMENT HEURISTIC DAN DISKUSI TIM AUDIT TERHADAP EVALUASI BUKTI AUDIT: Studi Eksperimental pada Junior Auditor pada Kantor Akuntan Publik di Kota Bandung. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
This study examines professional judgment so that the required audit evidence is sufficient and appropriate based on internal factors, namely the anchoring-adjustment heuristic, and external factors, namely audit team discussions. This research is based on Heuristic Theory with the existence of heuristics, namely 1) anchoring-adjustment heuristic as the starting point when assessing audit risk in the form of expectations, past information, and information provided from other parties, 2) availability heuristic, as information that is available and can be found during the audit team discussion. Heuristic theory can predict the presence or absence of bias when auditors perform risk assessments. This research uses an experimental method with a 2x2 factorial design, using 40 junior auditors at KAP in Bandung City as a sample. The Two Way ANAVA method uses simple random sampling techniques to test the main hypothesis and the interaction of the two variables. This study's results indicate that an anchoring-adjustment bias heuristic and audit team discussions affect risk assessment, although there is no interaction between the two variables. This is due to the professionalism skepticism found in an auditor. In addition, the scenario class that shows the best results is the absence of an anchoring-adjustment heuristic, accompanied by the implementation of audit team discussions.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=list_works&hl=id&authuser=4&user=2W28o7kAAAAJ&gmla=AETOMgHXZth7CcogH8DyHdJasOawfr0M0iSSdLlp_h57ZjpeRDTolpEU4p_ez3J1bHBNzIrVrafg1gQgXa3P6fQz9Xdmb6O3T85ArVaT9C-SZRqOR88xAA ID SINTA Pembimbing: 1. R. Nelly Nur Apandi: 6735793 2. Aristanti Widyaningsih: 5975674 |
| Uncontrolled Keywords: | anchoring-adjustment heuristic, diskusi tim audit, professional judgment, evaluasi bukti audit anchoring-adjustment heuristic, audit team discussion, professional judgment, audit evidence |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Eissa Ainun Najwa |
| Date Deposited: | 29 Jul 2024 04:00 |
| Last Modified: | 29 Jul 2024 04:00 |
| URI: | http://repository.upi.edu/id/eprint/119311 |
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