PPT ACCOUNTING THEORY CHAPTER 11 (BEHAVIORAL RESEARCH IN ACCOUNTING)

BEHAVIOURAL RESEARCH IN ACCOUNTING (PENELITIAN PERILAKU DALAM DALAM AKUNT AKUNTANSI ANSI))

KELOMPOK KELOMPOK 7 1

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Fitriani

(142140213/EA-E)

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Fitriana

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Leni R!i"ani

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Kinanti An#i$a De%i

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Nan#a Ai! i!" "a *!*+

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Ai Sa"e$ti .*ian

(142140230/EA-E) (14214023&/EA-E) (142140242/EA-E) (14214024&/EA-E)

%EINISI BAR

Behavioral Accounting Research er*a$an !t*#i tera#a eria$* a$*ntan ata* eria$* nn-a$*ntan !eaaiana ere$a #ienar*i e +*n!i a$*ntan!i #an earan

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 JENIS UTAMA UTAMA BAR

 5ENIS 6AR

 Teri  Teri Peniaian Peniaian Man*!ia (75T) Per!e!an In+ra!i Man*!ia (7IP)

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Unt*$ eni!i $e$!nan ini $ita e*t*$an eneitian "an !e8ara $*!*! eneiti $eiatan enaian $e*t*!an in+ra!i a$*ntan!i #ari e*at9 en*na9 #an a*#itr 6AR #aat eeri$an in+ra!i erara $e eraai eni! 8ara #ari e*atan enai $e*t*!an9 ena #an erea$!i tera#a ite tertent* in+ra!i a$*ntan!i #an et#e $*ni$a!i 6AR erten!i #aat eeri$an in+ra!i "an er*na $ea#a re*atr a$*ntan!i !eerti A*!traian A88*ntin Stan#ar#! 6ar# (AAS6)  Te*an  Te*an 6AR *a #aat en"ea$ en"ea$an an e:!ien!i e:!ien!i #aa ra$te$ $era a$*ntan #an r+e!ina ainn"a

PERKEMBANGAN BAR I!tia 6AR ertaa $ai *n8* #aa iterat*r a ta*n 1;,&9tetai eneitian 75T ena#i n#a!in"a #aa iterat*re !i$i #enan $ar"a !eina =ar# E#%ar# a#a ta*n 1;'4

Ai$a!i eneitian a#a a$*ntan!i #an a*#itin #aat teria ta*n 1;&4 $eti$a A!tn e*i$a!i$an !e*a !t*#i er8aan (eer!i tertent* #ari 6*n!%i$ Len! M#e9 !*e$ #iinta *nt*$ e*at eniaian *nt*$ !e*a e!ar $a!*! "an #i#a!ar$an a#a !eeran$at i!"arat "an !aa

PENEMUAN ATAS BRUNSICK LENS MO%EL Pa i!"arat #i*na$an !e8ara ea! #aa eraai t*a! 6t "an #iteat$an !e8ara ii!it e ara enai $e*t*!an $e*t*!an #i eraai i!"arat in+ra!i Keteatan reati+ enai $e*t*!an a#a tin$at $eaian "an ere#a #aa ere#i$!i #an ene>a*a!i eraai t*a! Kn#i!i #i ana eera #i8atat e eneiti $e*#ian #ianai!i! *nt*$ ena!i$an #iara @#e8i!in tree *nt*$ e%a$ii r!e! $e*t*!an enai $e*t*!an Se8ara **9 #e8i!in tree "an era!a #ari r!e! et#e ene*!*ran a#aa #e!$ri!i int*iti+ "an ai$ #ari r!e! $e*t*!an $e*t*!an

PENILAIAN PROBABILISTIK  M#e eniaian raii!ti$ er*na *nt*$ eiat !it*a!i #aa a$*ntan!i #iana $e"a$inan a%a tentan re#i$!i ata* e>a*a!i er* #ire>i!i !e$ai *nt*$ *$ti ei an*t aar ter!e#ia

 Tia  Tia $ateri at*ran at*ran ra$ti! (#i$ena (#i$ena #aa iterat*r iterat*r !eaai Be*ri!ti8!B) tea #ii#enti:$a!i #aa iterat*r !i$iC $eter%a$ian9 $eter!e#iaan9 #an enaan

L"!)*t"!+  Terea  Terea 6a"e! en"ata$an a%a re>i!i re>i!i (!terir) raiita! #aa *$ti taaan !aa #enan $eer8a"aan a!i (tin$at #a!ar) #i$ai$an #enan *a #iana araan !ee*n"a ar*! #ire>i!i9 "ait*9 e $ein+rati+an ata* #ian!a #ata "an ar* Denan #ei$ianC

Pe*an Pr!terir !ee*n"a (Praiita! re>i!i) a%a ata*

 ra!i $e*n$inan (*a #iana araan

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e*an (raiita! (raiit a!

LENS MO%EL STU%IES , BUKTI Men*na$an #e en!a !eaai aat eneitian #enan 8ara ini e*n$in$an anai!i! $n!i!ten!i #aa eeri eniaian9 aa$a B#e eria$* an*!iaB #aat ere#i$!i ei a$*rat #aria#a an*!ia

6an"a$ eneitian tea en*na$an $eran$a #e en!a *nt*$ eeri$!a a$*ra!i re#i$!i an*!ia #aa $eaaan i!ni! T*a! ini entin #an reai!ti! ai ran-ran !eerti in>e!tr9 et*a! inaan an$9 $re#it*r ain9 #an a*#itr

L"!)*t"!+ Literat*r in+ra!i "an ereian eii$i ii$a!i *nt*$ re!enta!i #an i!* en*n$aan #aa a$*ntan!i $e*anan 7a ini eeri$an *$ti $n!en!*! ren#a #an $n!i!ten!i enaian $e*t*!an ei ren#a *nt*$ in#i>i#* enaai >era#

Li" #an ier ene*$an a%a $ea$*ratan eniaian enin$at #enan enin$atn"a $eer8a"aan #iri9 tai eneitian ain tea en*n*$$an a%a $eer8a"aan ti#a$ er**nan #enan a$*ra!i

PROCESS TRACING STU%IES , BUKTI 6r*n!%i$ Len! M#e #an Pr8e!! Tra8in St"e St*#ie! a#aa te$ni "an ere#a #enan t**an "an !aa #ari r!e! enaian $e*t*!an e#ean !een$a *n$in

6r*n!%i8$ Len! M#e !e8ara ii!it eera$*$an r!e! $e*t*!an !eaai $ina!i iniear !e#erana #ari i!"arat in+ra!i !e#an$an n $e*t*!an "an era!a #ari r!e! tra8in ena$*i an$a #ei an$a !i+at enaian $e*t*!an9 #i ana i!i in+ra!i #ari !at* aian #ari #ata erintera$!i #enan "an ain aian #ata

ORMAT ORMAT %AN % AN PENP EN-AJIAN AJIAN LAPORAN KEUANGAN

Li" (1;&,) enaati a%a a#a tia iian #a!ar

Men*a en"aian #an *a in+ra!i Men#i#i$ ara enai $e*t*!an Menanti enai $e*t*!an ai$ #enan #e ere$a !en#iri ata* #enan #e etan !in"a "an i#ea

PROBABILISTIC JU%GEMENT STU%IES  BUKTI

T/" "t*#"! 0#"1ts dde2!s1"! d"3"4 3te#"t*# se5"/" 5e#1*t6 Keter%a$ian (Rere!entati>ene!!) At*ran ini en"ata$an a%a $eti$a eniai $e*n$inan a%a ite tertent* era!a #ari *a!i ite tertent*9 eniaian ran a$an #itent*$an e !ea* ana ite ter!e*t e%a$ii *a!i Ite ata* $ea#ian "an #iiat e enai $e*t*!an !eaai !e!*at* "an ei rere!entati+ a$an #iniai #an eii$i $e*n$inan ei tini *nt*$ tera#in"a #ian#in$an ite ata* $ea#ian "an

L"!)*t"!... Keter!e#iaan (A>aiaiit") Keter!e#iaan at*ran ra$ti! ena8* a#a ena$!iran raiita! #ari !*at* eri!ti%a er#a!ar$an eri!ti%a ter!e*t a!*$ $e #aa i$iran Kn!e$*en!i #ari en*naan at*ran ra$ti! ini a#aa a%a raiita! raiita! ter$ait t er$ait #enan eri!ti%a !en!a!ina $e*n$inan a$an >ere!tiate#  5an$ar  5an$ar #an en"e!*aian en"e!*aian (An8rin (An8rin an# a#*!tent) At*ran ini ena8* a#a r!e! eniaian ** #i ana re!n a%an"a #ia!i$an ata* #ieri$an er+*n!i !eaai an$ar #an in+ra!i ain "an #i*na$an *nt*$ enat*r re!n it* Kn!e$*en!i #ari at*ran ini a#aa $e*n$inan ti#a$ 8*$*n"a en"e!*aian #aa

AKUNTANSI AKUNTANSI %AN PERILAKU A$*ntan!i a#ir !eaai +*n!i an!*n #ari $eiatan in#i>i#* ata* $e$ in#i>i#* (#i#e:ni!i$an !eaai entita! a$*ntan!i) Ter#aat !*#*t an#an "an ere#a #ari a$*ntan!i9 en*n*$$an a#an"a $e*n$inan !e*a er!e$ti+ a$*ntan!i  Tanaan  Tanaan tera#a tera#a in+ra!i in+ra!i a#aa +*n!i +*n!i #ari er!e$ti+ an*!ia #an $arena it* ti#a$ ea! #ari t**an ria#i #an $eentinan en*na9 aa$a ertin#a$ !eaai !eerti $eentinan in#i>i#* ata* !eaai $e$ A$iatn"a9 a$*ntan!i erera!i #aa

L"!)*t"!... 44e#4"! 4e!8ed"1"! d*" 0e!/"4"t"! 0e!t!/ te!t"!/ f"1to# 8"!/ 4e40e!/"#*h sste4 "1*!t"!s6

1 Per*aan #aa !i!te a$*ntan!i "an !*#a tera#i #aa r*an aa

2 Per*aan #aa ar!ite$t*r er*!aaan9 tera!*$ er*aan #aa !i!te a$*ntan!i

KETERBA KETERBAT TASAN ASAN BAR Kntra#i$!i !erin antara te*an eneitian !er*a 7IP a* ei $e$! #aria#a eneanan teri eneitian #an et#e !aat ini Penat*ran eneitian aa *nt*$ !e8ara ea#ai enir* enat*ran #*nia n"ata Keia$an ar*! #ienar*i e eneitian tentan enai $e*t*!an in#i>i#*

L"!)*t"!... Keterata!an *taan"a a#aa $*rann"a teri t*na "an en#a!ari *nt*$ en"at*$an ertan"aan #an te*an eneitian "an eraa - tea #iina #ari an"a$ #i!iin i* #an $nte$! #an a#i ti#a$ a#a $eran$a ** Se*a teri t*na ti#a$ *n$in #i a!a en#atan

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Peneitian ter#a** #i*ai #enan ertan"aan 8*$* ea! Mi!an"a9 aa$a enaaan a*#it ei enin$at$an $*aita! a*#itr eniaian G%!9 Me!!ier9 #an L"n8 en*n*$$an a%a $eti$a a*#itr e$era e$era #aa ti !e!iai!a!i in#*!tri ere$a9 ere$a ei e+e$ti+ #ari a*#itr ain #aa en#ete$!i $e!aaan $n!et*a a**n

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Da>! #an 7ie #an D*89 Raa #an S8%artH en"ei#i$i er!e!i in>e!tr #ari in#een#en!i a*#itr $eti$a a*#itr eneria ia"a a"anan nn-a*#it en*rani #ari $ien a*#it ere$a

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