Studi Eksperimental Pemitigasian Pengaruh Efek Halo Terhadap Audit Judgment

Abstract

A thorough understanding of information could potentially cause a halo effect that will have an impact on audit judgment. This study aims to: (1) whether there is a difference between audit judgments made individually before and after a discussion in a group based on a presentation of a client information through both positive and negative halo effect on visual and non-visual forms ; (2) whether the presentation of the preliminary information of a client through both negative and positive halo efftect on visual and non-visual judgment can affect the audit group, and (3) whether the presentation of the preliminary information of a client in a positive visual and non-visual halo effect form can be mitigated through group discussion. This study applies a 2x2x2 between within-subject experimental design method by providing treatment manipulation of the client profile (convincing and unconvincing), with the presentation of the end of the sequence information and the presentation order (positive-negative and negative-positive). The experiment was conducted at Satya Wacana Christian University with the research subjects of Bachelor degree Accounting Faculty of Economics and Business students who are taking the auditing laboratory course. A total of 107 participants conducted the role of internal auditors to produce 60 data. The results showed that: (1) The initial individual Audit judgment is different after the group discussion based on the client’s information both in positive and negative halo effect through visual and non-visual forms. (2) Both negative and positive halo effect and visual and non-visual forms can affect the belief revision of a group’s Audit Judgement. (3) Group discussion may decrease or revise the belief towards an individual due to the bias affected by the positive halo effect in both forms of visual and non-visual forms.