Jurnal Ilmiah Akuntansi dan Bisnis
Vol 12 No 1 (2017)

Pengaruh Adverse Selection dan Negative Framing pada Kecenderungan Eskalasi Komitmen

Ari Puspa Sari (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Gede Wira Kusuma (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
17 Feb 2017

Abstract

Escalation of commitment is a decision to increase or expand the commitment to a project or a particular investment even though the investment project or indicate failure. This research has the objective to obtain empirical evidence of the effect of adverse selection and negative framing effect on the escalation of commitment tendency. Experimental design used of this research is 2 x 2 factorial design with the instrument in the form of cases. Participants in this research were Magister ofAccounting and Magister of Management students, as a proxy manager chosen by purposive sampling technique as much as 196 participants. This research uses of two ways ANOVA analysis techniques. This research proves that adverse selection and negative framing have an influence on the propensity of escalation of commitment.

Copyrights © 2017






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...