Ambiguitas Informasi pada Pengambilan Keputusan Audit

Ambiguitas Informasi pada Pengambilan Keputusan Audit

The aim of this research is to examine 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 analyzed by using independent t-test and analysis of...

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Main Authors: Siti Rahayu, Intiyas Utami
Format: Article
Language:English
Published: Universitas Sebelas Maret 2016-08-01
Series:Jurnal Akuntansi dan Bisnis
Online Access:https://jab.fe.uns.ac.id/index.php/jab/article/view/204
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spelling doaj-6ca7359ea1644731bb34649d856647fd2020-11-25T03:43:00ZengUniversitas Sebelas MaretJurnal Akuntansi dan Bisnis1412-08522580-54442016-08-0116216317210.20961/jab.v16i2.204186Ambiguitas Informasi pada Pengambilan Keputusan AuditSiti Rahayu0Intiyas Utami1Mahasiswa S1 Prodi Akuntansi FEB UKSWProdi Akuntansi FEB UKSWThe aim of this research is to examine 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 analyzed 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 shows that ambiguity level had a negative effect on the accuracy of audit decision. The empirical evidence provided that insufficient/complex data cause infomation ambiguity and impact to the auditor’s inaccurate in decision-making.https://jab.fe.uns.ac.id/index.php/jab/article/view/204
collection DOAJ
language English
format Article
sources DOAJ
author Siti Rahayu
Intiyas Utami
spellingShingle Siti Rahayu
Intiyas Utami
Ambiguitas Informasi pada Pengambilan Keputusan Audit
Jurnal Akuntansi dan Bisnis
author_facet Siti Rahayu
Intiyas Utami
author_sort Siti Rahayu
title Ambiguitas Informasi pada Pengambilan Keputusan Audit
title_short Ambiguitas Informasi pada Pengambilan Keputusan Audit
title_full Ambiguitas Informasi pada Pengambilan Keputusan Audit
title_fullStr Ambiguitas Informasi pada Pengambilan Keputusan Audit
title_full_unstemmed Ambiguitas Informasi pada Pengambilan Keputusan Audit
title_sort ambiguitas informasi pada pengambilan keputusan audit
publisher Universitas Sebelas Maret
series Jurnal Akuntansi dan Bisnis
issn 1412-0852
2580-5444
publishDate 2016-08-01
description The aim of this research is to examine 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 analyzed 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 shows that ambiguity level had a negative effect on the accuracy of audit decision. The empirical evidence provided that insufficient/complex data cause infomation ambiguity and impact to the auditor’s inaccurate in decision-making.
url https://jab.fe.uns.ac.id/index.php/jab/article/view/204
work_keys_str_mv AT sitirahayu ambiguitasinformasipadapengambilankeputusanaudit
AT intiyasutami ambiguitasinformasipadapengambilankeputusanaudit
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