PERAN MODERASI FRAMING DAN GAYA KOGNITIF TERHADAP BIAS EFEK URUTAN BUKTI DALAM KEPUTUSAN PENGANGGARAN

Wulandari Fitri Ekasari, Supriyadi Supriyadi
2016 Ekuitas: Jurnal Ekonomi dan Keuangan  
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,
more » ... 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.
doi:10.24034/j25485024.y2016.v20.i4.1822 fatcat:44s5w6eeavcihnylqedxdattvq