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Siti Rahayu
Mahasiswa S1 Prodi Akuntansi FEB UKSW
Economics, Econometrics & Finance

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Ambiguitas Informasi pada Pengambilan Keputusan Audit Siti Rahayu; Intiyas Utami
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.22 KB) | DOI: 10.20961/jab.v16i2.204

Abstract

The aim of this research is to examine the impact of ambiguity information in the decision making audit. This study used factorial experiment method 1 x 2 between subjets with 72 participants of the undergraduate Accounting students. The data was analyzed by using independent t-test and analysis of variance (ANOVA). In this study, information ambiguity were manipulated into three levels: insufficient/complex; sufficient/complex; sufficient/not complex. The result shows that ambiguity level had a negative effect on the accuracy of audit decision. The empirical evidence provided that insufficient/complex data cause infomation ambiguity and impact to the auditor’s inaccurate in decision-making.
Co-Authors Intiyas Utami