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Peran moderasi framing dan gaya kognitif terhadap bias efek urutan bukti dalam keputusan pengangguran

Supriyadi - ; Ekasari, Wulandari Fitri - ;

This study is aimed to empirically test the moderating roles of information framing and cognitive style on recency effect in budgeting decision, as a part of management accounting decisions. Laboratory experimental method used in this study with a 2x2x2 between-subjects design involving participants of 100 undergraduate accounting students at two universities in Central of Java and Yogyakarta provinces. The results of this study indicate that in the Step-by-Step (sequentially) response mode, the occurence of recency effects can be mitigated by information framing. In contrast, participants in the End-of-Sequence (simultaneously) response mode did not experience any order effects. Moreover, the interesting finding is that the interaction effect between information order and response modes indicating that the End-of-Sequence response mode alone can reduce the recency effects. However, the prediction of interaction effect between information order, information framing, and cognitive styles in both Step-by-Step and End-of-Sequence was not supported.


Ketersediaan

Call NumberLocationAvailable
EJK 2004PSB lt.dasar - Pascasarjana1
PenerbitSurabaya: Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Edisi-
SubjekBelief
Cognitive style
Framing
order effects
adjustment model
ISBN/ISSN14110393
Klasifikasi-
Deskripsi Fisik-
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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