Please use this identifier to cite or link to this item: https://repository.uksw.edu//handle/123456789/27028
Title: Dampak Ambiguitas Informasi Pada Pengambilan Keputusan Audit
Authors: Lestari, Siti Rahayu Puji
Keywords: ambiguitas informasi;keputusan audit;kompleksitas;kecukupan
Issue Date: 24-Mar-2017
Abstract: Tujuan penelitian ini adalah untuk mengetahui dampak ambiguitas informasi dalam pengambilan keputusan audit. Penelitian ini menggunakan metoda eksperimen faktorial 2 x 2 antarsubjek dengan 72 partisipan mahasiswa S1 Akuntansi. Data dianalisis menggunakan independent t-test dan analysis of variance (ANOVA). Dalam penelitian ini ambiguitas informasi dimanipulasi kedalam tiga level: tidak cukup/komplek; cukup/komplek; dan cukup/tidak komplek. Hasil penelitian menunjukkan bahwa ambiguitas informasi mempunyai efek negatif terhadap keakuratan pengambilan keputusan. Bukti empiris membuktikan bahwa data tidak cukup/komplek dapat menyebabkan ambiguitas informasi pada gilirannya menyebabakan kegagalan untuk membuat keputusan.
The aim of this research is to know 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 analysed 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 showed that ambiguity level had a negative effect on the accuracy of audit decision. The empirical evidence provided that insufficient/complex data could cause infomation ambiguity, in turn, might lead to the auditors failures in decision making.
URI: https://repository.uksw.edu//handle/123456789/27028
Appears in Collections:T1 - Accounting

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