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Group support system and explanatory feedback: An experimental study of mitigating halo effect Intiyas Utami; Sutarto Wijono
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.511

Comprehensive assessment potentially leads to halo effect that will affect accuracy of auditors decision-making process. Biased initial audit decision will potentially influence final audit decision. It is there-fore necessary to mitigate halo effect that is the consequence of auditors good impression on clients initial condition. This re-search aims to empirically show that halo effect can be mitigated by explanatory feedback and Group Support System (GSS). The researchers experimentally mani-pulate explanatory feedback and GSS using online web-site. The subjects are stu-dents who have already taken auditing courses. The results show that: 1) explanato-ry feedback can mitigate halo effect so that audit decision will be more accurate 2) GSS can also mitigate halo effect 3) explanatory feedback and GSS are the best me-thods to mitigate halo effect.

AUDITORS' PERSONALITY IN INCREASING THE BURNOUT Intiyas Utami; Ertambang Nahartyo
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.132

Auditors; personality is deemed to have some effects on the burnout. This factor is consideredimportant when the increase or decrease of burnout is identified. This research examinesthe moderating effect of type A personality on the relationship between role overloadand burnout in audit contexts. Most burnout researches have focused on the correlation ofvarious environmental factors, whereas individual differences factors also play an importantrole in the development of burnout. The data was done by means of survey on the participantsand this includes 58 auditors (junior, senior and manager) who work at public accountingfirms in Yogyakarta, Semarang, Jakarta and Palembang. The result shows that typeA personality intensifies the relationship between role overload and burnout.

Analyzing the recency effects on long series audit information and its mitigation methods with group discussions Yolanda Christina Rambing; Intiyas Utami; Ika Kristianti
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1204

This study aims to examine the recency effect that occurs due to the effect of sequences on long series audit information and test the effectiveness of group discussion to improve the decision quality. The recency effect is a tendency to give more weight to the latest information compared to other information received. Therefore, it is necessary to provide a method for mitigating the recency effect by using group discussion. This study used a 2x2x2 experimental design for a subject with 81 participants from accounting students. The results show that the individual decision quality that experienced the recency effect due to positive-negative and negative-positive sequential information after group discussion became better than before group discussion. The individual decision quality that experienced the recency effect due to positive-negative simultaneous information could not be mitigated by group discussion. Group discussion is an effective method for overcoming the recency effect on sequential information rather than on simultaneous information. Therefore, group discussion can be used as a strategy to reduce recency effects and improve the quality of audience decisions.

Study on decision making model on information presentation by clients management: an experimental test on halo and recency effect Intiyas Utami; Sutarto Wijono
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.311

Auditing is a process to verify financial statements that require a high degree of professional skepticism from auditors. However, auditors individually have cognitive limitation in processing information. Overall assessment potentially leads to halo effect that will influence auditors decision making. On the other hand, the sequence and type of information presentation affect primacy and recency effect. Our experimental research design manipulated the information about client (convincing or unconvincing), type of information presentation (step by step and end of sequence), sequence of presentation (positive-negative, negative-positive) and length of information (long and short). The subjects of experiment were students who had taken auditing courses. The results shows that (1) there was higher halo bias when individuals had convincing clients than unconvincing clients, (2) there was halo and primacy effects when individuals had convincing clients and information was presented simultaneously and sequentially, (3) there was halo and primacy effects when individuals had convincing clients and information was presented both with positive-negative and negative-positive sequences and both with short and long series.

Belief Revision towards Long-Series Information Tri Ika Ayuananda; Intiyas Utami
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1124

The purpose of the research is to assess the primacy effect of the sequence for the manner of presentation and information formation on the audit decisions in revising the belief when the information is presented differently. The primacy effect is the decision by the auditor when the information is provided in sequence and weighting the larger initial information towards the auditor belief. This research used a 2x2x2 experimental design with 116 participants of the Undergraduate accounting majors (S1). The results of the research showed that: 1) the primacy effect on decision-making occurred when information was presented sequential pattern;2) the decision making audit, the primacy effects occurred in a visual form; 3) there is a primacy effect when the information is presented with a long series order.

Visual learning methods: strategy for mitigating unethical decisions in accounting education Natasia Alinsari; Intiyas Utami; Marwata Marwata
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1905

The purpose of this study is to examine the causality between obedience pressures and unethical decisions making and whether the causality can be mitigated by visual-based ethics learning methods. This study employs 2x2 between subjects factorial experiment methods with 114 participants from undergraduate students in accounting. The result of this study shows that there is a causal relationship between obedience pressures and unethical decisions making and that visual-based learning methods have encouraged subjects to make more ethical decisions. In addition, this study also finds that the most ethical decision outcomes are generated by the subjects who are under high obedience pressures and receive visual-based ethics learning methods.

Accountability in governance: will and can traditional village-owned enterprises achieve it? Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Werang Kean
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2165

Village-Owned Enterprise (in Indonesia commonly referred to BUMDes) has a goal to develop the economy of the village community. Wologai Tengah Vil-lage in Ende Subdistrict, Flores Regency, East Nusa Tenggara Province, Indo-nesia is one of the traditional villages that have a tourist attraction, especially in terms of traditional houses and various rituals. One of the advantages of Wologai Tengah Village is the ability of its traditional leaders (Mosalaki) and village officials to mobilize village communities. This research aims to explore the understanding of village officials and traditional leaders in realizing the village accountability and the philosophical value of local wisdom of traditional village by supporting the accountability of BUMDes. The qualitative research method was selected in this study with informants consisting of traditional leaders, village officials, government representatives, and local village communities. Data were obtained through direct interviews and Focus Group Discussion attended by resource persons related to the BUMDes. In terms of village accountability, traditional leaders and village officials have a strong will in preparing financial reports and budget of BUMDes. The problem faced in realizing village accountability is the inadequate capacity of human resources to prepare financial reports and budgets of BUMDes.

Leadership in Realizing Financial Management Accountability for Village-Owned Enterprises Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari; Yohanes Yakobus Werang Kean
The Indonesian Accounting Review Vol 12, No 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2793

This study aims to explore the role of leadership in realizing the accountability of financial managment of ecotourism–based BUMDes Au Wula in Detusoko Barat Village, Ende Regency, East Nusa Tenggara Province. This research uses a qualita-tive method with the resource persons consisting of village officials, government representatives, indigenous community leaders, and local community representatives. The data were collected through interviews and focused discussions with various sources regarding the ideal leadership model in managing ecotourism-based Village-Owned Enterprises (Indonesia: Badan Usaha Milik Desa /BUMDes). The results indicate that the type of transformative leadership in BUMDes Au Wula has a role in realizing BUMDes financial management accountability such as a role model, inspirators, stimulator of creativity and inno-vation, and consultant for BUMDes managers. In addition to other supporting documents, BUMDes financial reports can be completed and accounted for properly. Another finding relates to the regeneration of the leadership of BUMDes Chairman when he was then elected as the Head of Detusoko Barat Village.

Leadership in Realizing Financial Management Accountability for Village-Owned Enterprises Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari; Yohanes Yakobus Werang Kean
The Indonesian Accounting Review Vol 12, No 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2793

This study aims to explore the role of leadership in realizing the accountability of financial managment of ecotourism–based BUMDes Au Wula in Detusoko Barat Village, Ende Regency, East Nusa Tenggara Province. This research uses a qualita-tive method with the resource persons consisting of village officials, government representatives, indigenous community leaders, and local community representatives. The data were collected through interviews and focused discussions with various sources regarding the ideal leadership model in managing ecotourism-based Village-Owned Enterprises (Indonesia: Badan Usaha Milik Desa /BUMDes). The results indicate that the type of transformative leadership in BUMDes Au Wula has a role in realizing BUMDes financial management accountability such as a role model, inspirators, stimulator of creativity and inno-vation, and consultant for BUMDes managers. In addition to other supporting documents, BUMDes financial reports can be completed and accounted for properly. Another finding relates to the regeneration of the leadership of BUMDes Chairman when he was then elected as the Head of Detusoko Barat Village.

Leadership in Realizing Financial Management Accountability for Village-Owned Enterprises Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari; Yohanes Yakobus Werang Kean
The Indonesian Accounting Review Vol 12, No 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2793

This study aims to explore the role of leadership in realizing the accountability of financial managment of ecotourism–based BUMDes Au Wula in Detusoko Barat Village, Ende Regency, East Nusa Tenggara Province. This research uses a qualita-tive method with the resource persons consisting of village officials, government representatives, indigenous community leaders, and local community representatives. The data were collected through interviews and focused discussions with various sources regarding the ideal leadership model in managing ecotourism-based Village-Owned Enterprises (Indonesia: Badan Usaha Milik Desa /BUMDes). The results indicate that the type of transformative leadership in BUMDes Au Wula has a role in realizing BUMDes financial management accountability such as a role model, inspirators, stimulator of creativity and inno-vation, and consultant for BUMDes managers. In addition to other supporting documents, BUMDes financial reports can be completed and accounted for properly. Another finding relates to the regeneration of the leadership of BUMDes Chairman when he was then elected as the Head of Detusoko Barat Village.

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