Kartikasari, Nungki (2013) Perbedaan Tujuan Auditor atas Tingkat Overconfidence Pertimbangan Auditor (Studi Eksperimental). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai adanya perbedaan tingkat overconfidence pertimbangan auditor ketika auditor bertujuan akurasi, direksional dan kombinasi. Un t uk m e n g u j i h i po t e s i s p e n e liti a n d i g un a k a n p e nd e k a t a n e ksp er im e n l a bo ra t o r i um d e n g a n p ar ti s i p a n a ud it or yang menjadi mahasiswa joint program Fakultas Ekonomi dan Bisnis Universitas Brawijaya . H a s i l p e n g u ji a n m e nun j ukk a n bahwa a uditor melakukan pertimbangan yang overconfidence pada ketiga tujuan (akurasi, direksional dan kombinasi) . Penelitian ini menunjukkan adanya ketidakonsistenan hasil penelitian dengan motivated reasoning ory .
English Abstract
/ purpose of this paper is /to predict and provide empirical finding about effect of accuracy, directional and combined goals on overconfidence /auditors judgments. hypo sis testing used a laboratory experiment with participant auditors from joint program students of Economics and Business Faculty, University of Brawijaya. / results show that auditors judgments are overconfidence in all goals (accuracy, directional and combined). This study is inconsistent with motivated reasoning ory.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/KAR/p/041305525 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 15 Jan 2014 09:56 |
| Last Modified: | 15 Jan 2014 09:56 |
| URI: | http://repository.ub.ac.id/id/eprint/159187 |
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