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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Hasanuddin Economics and Business Review Contemporary Journal on Business and Accounting Journal Economics Technology and Entrepreneur
Yohanis Rura
Universitas Hasanuddin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Hasanuddin Economics and Business Review

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ACCOUNTING INFORMATION DISCLOSURE: SINGLE VERSUS MULTIPLE BENCHMARK Praditha, Riza; Haliah, Haliah; Habbe, Abdul Hamid; Rura, Yohanis; Anwar, Anas Iswanto
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.118 KB) | DOI: 10.26487/hebr.v4i1.2352

Abstract

This study aims to analyze the level of estimation bias made by investors based on the form of disclosure of single and multiple benchmark accounting information. The research design uses an experimental laboratory (between-subject). Respondents in this study used 40 students who had attended capital market schools on the Indonesia Stock Exchange as a representation of novice investors. The results of hypothesis testing indicate that the disclosure of accounting information in the form of multiple benchmarks is better than the form of single benchmark information. This is indicated by the smaller error rate of estimation made by investors in predicting future earnings. Thus, the bias in decision making can be minimized by presenting more comprehensive accounting information using multiple benchmark forms.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Annisa, Alifah Anwar, Anas Iswanto Bambang Subroto Darwis Said, Darwis Eko Ganis Sukoharsono Endang Tri Pratiwi Haliah, Haliah Hamid Habbe, Abdul Irdam Ferdiansah, Muhammad Made Sudarma Oktavian Pasoloran, Oktavian Riza Praditha Rosidi Rosidi Syarifuddin Syarifuddin