HEURISTIK DAN BIAS JUDGMENT DALAM RISET AKUNTANSI

Authors

Niluh Putu Dian Rosalina Handayani Narsa
UNIVERSITAS AIRLANGGA
Prof. Dr. I Made Narsa, Drs., Ak., M.Si.
UNIVERSITAS AIRLANGGA

Keywords:

akuntansi, akuntansi keperilakuan, pengambilan keputusan, bias judgment, heuristik

Synopsis

Riset-riset di bidang akuntansi berkembang sangat pesat melebihi perkembangan institusi keilmuan akuntansi itu sendiri. Akuntansi sendiri sebenarnya tidak bisa dipelajari hanya dari sudut pandang ilmu akuntansi, melainkan juga dari para pelakunya, baik penyusun maupun pengguna bahkan para regulator. Kehadiran buku ini diharapkan dapat memperkaya referensi di bidang akuntansi keperilakuan terutama terkait dengan bias dalam pengambilan keputusan. Buku ini menyajikan kajian mendalam mengenai aspek-aspek perilaku para pengguna akuntansi, baik yang dipengaruhi langsung oleh output sistem informasi akuntansi maupun yang memengaruhi sistem informasi akuntansi. Riset generik di bidang ilmu akuntansi telah bergeser ke riset sosiologi akuntansi. Riset-riset seperti ini acapkali disebut sebagai riset akuntansi keperilakuan. Secara lebih spesifik, bidang kajian dalam buku ini adalah satu tema khusus yang disebut dengan heuristik. Setiap manusia tidak akan mungkin terbebas dari penggunaan faktor heuristik ketika ingin mengambil keputusan dalam kondisi ketidakpastian tinggi di bawah tekanan waktu. Dengan heuristik, orang tidak akan berpikir rumit dengan menggunakan hukum-hukum matematis, mengabaikan hukum normatif dan cenderung berpikir pragmatis. Pemilihan jalan pintas ini sangat wajar karena dapat menghemat waktu dan biaya. Namun acapkali heuristi kini menimbulkan bias dalam proses memprediksi. Buku ini juga dilengkapi temuan-temuan dari riset empiris terutama berbasis eksperimen. Contoh-contoh ini akan memberi penguatan terhadap pemahaman mengenai bias dalam pengambilan keputusan.

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BISAC

  • BUS001000 Business & Economics / Accounting / General

Published

August 5, 2023

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ISBN-13 (15)

978-602-473-934-8

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2023-02-01

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ISBN-13 (15)

978-602-473-934-8

Date of first publication (11)

2023-02-01

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