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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmu Lingkungan Kinerja Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Akuntansi Krida Wacana Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi AFEBI Management and Business Review Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting International Journal of Supply Chain Management JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Kritis Research In Management and Accounting (RIMA) Jurnal Akuntansi dan Bisnis Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Online Insan Akuntan Asia Pacific Fraud Journal Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Bisnis The Indonesian Journal of Accounting Research Patria : Jurnal Pengabdian Kepada Masyarakat JKTP Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) International Journal of Accounting & Finance in Asia Pasific Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Akuntansi
Intiyas Utami
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
RISET EKSPERIMENTAL PENGAUDITAN: EVOLUSI DAN TOPIK KONTEMPORER Utami, Intiyas; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the international article from the 1970s to 2000s. This article is organized into the following sections. After the introductory part, it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics of contemporary EAP, and the development of EAP in Indonesia. Based on the analysis of international EAP articles, we suggest that future research focuses on risk-based auditing, modes of presentation of audit information, fraud risk assessment, analytical procedure, interaction between auditors and clients (negotiation and agreement) and interaction between auditors with their auditor counterparts (brainstorming).
DO OBEDIENCE PRESSURE AND TASK COMPLEXITY AFFECT AUDIT DECISION? Cahyaningrum, Christina Dwi; Utami, Intiyas
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

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Abstract

Pressures from various parties may impact auditor’s decisions. Complex and interrelated tasks can also inhibit auditor to search for relevant information, to process it, and to determine audit decision. This study aims to investigate the accuracy of audit decision made by junior auditors when they face obedience pressure and task complexity. Using accounting bachelor students as surrogates of junior auditors, we conduct a 2x2x2 between-subject experimental design to test our hypotheses. We manipulate both obedience pressure and task complexity into high and low condition. The results show that participants who receive both low obedience pressure treatment and low task complexity treatment make more accurate audit decision. It is expected that our research could inform practitioners the importance of minimizing the side effect of obedience pressure and task complexity on inaccurate audit decision.
Co-Authors Abraham Kurniawan Adrianus Jori Aida Sari Situmeang anggi saputra Anisa Arismaya Aprina Nugrahesthy Sulistya Hapsari Aprina Nugrahesty Sulistya Hapsari Aprina Nugrahesty Sulistyo Hapsari Ari Budi Kristanto Ari Wicaksono Aritha Chintya Dewi Astrid Febriana Loru Ngara Ledewara Astrid Putri Rahmajati Augustinus Ignatius Kristijanto Aulia Damar Sustika Ayuananda, Tri Ika Choironi Ardiyansyah Christina Dwi Cahyaningrum, Christina Dwi Daniel D Kameo David Adechandra Ashedica Pesudo Eka Widi Libriani Ema Yulianing Tyas Ertambang Nahartyo Ertambang Nahartyo Freitas, Jorge Ribeiro Gideon Felix Gunawan Gracella Theotama Gracella Theotama Hari Sunarto Hary Jocom Hary Jocom I Gede Cahyadi Putra Ika Kristianti Indrawati, Fenny Intan Chelsye Rossa Rumbino Intan Putri Estikasari Jonathan Wiyarta Setiawan Kurniawan, Abraham Laksono Trisnantoro Maria Hellenikapoulos Marryella Violetha Patiran Marwata Marwata Mika Puspitasari Natasia Alinsari Nico Octavian Nike Kurniasari Nindya Krismonica Titania Novrilia Wulandari Pebri Harto Priska Tandi Gala Rina Silvia Rizky Sandhi Setyaki Romaito Situmeang Rulyanti Susi Wardhani Salma Mutiara Salsabil SATRIYAS ILYAS Selvi Andriani Siti Rahayu Suharnomo Suharnomo Sumiwi Bonussyeani, Nur Endah Supramono Sutarto Wijono Suzy Noviyanti Tan, Debora Agnez Pranata Teguh Wahyono Tri Ika Ayuananda Ulfa Ulfa Valensya Soukotta Viktor Bungtilu Laiskodat Viktor Bungtilu Laiskodat Viona Christalia Nugrahanti Wahyuni Diah Ekasari Wilson M.A. Therik Wimar Angga Pradana Yefta Andi Kus Noegroho Yohanes Werang Kean Yohanes Yakobus Werang Kean Yolanda Christina Rambing Yulius Galendra Tulis