DAMPAK KELOMPOK DAN KETERGANTUNGAN BANTUAN PENGAMBILAN KEPUTUSAN PADA PENILAIAN RISIKO KECURANGAN

Andrian Budi Prasetyo

Abstract


Penelitian ini meneliti kualitas keputusan dan peringkat kemungkinan kecurangan dalam penilaian risiko kecurangan oleh kelompok atau individu dengan dan tanpa bantuan keputusan. Hal ini diantisipasi bahwa individu akan menunjukkan ketergantungan yang lebih tinggi pada bantuan keputusan daripada kelompok, sedangkan kelompok diharapkan untuk mengidentifikasi ide-ide kecurangan yang lebih berkualitas dan menghasilkan penilaian kemungkinan kecurangan yang lebih efektif. Selanjutnya, untuk meneliti hubungan ini, sebuah eksperimen dirancang dan dilakukan. Partisipan dalam eksperimen ini adalah mahasiswa S1 Akuntansi semester 7 yang diasumsikan sebagai sebagai junior auditor di kantor akuntan publik. Prosedur pengambilan data yaitu dengan melakukan eksperimen dan desain eksperimen. Para partisipan melakukan penilaian risiko kecurangan dalam 2x2 antara subjek desain eksperimen. Selanjutnya, uji beda t-test digunakan untuk menentukan apakah dua sampel yang tidak berhubungan memiliki nilai rata-rata yang berbeda. Hasil penelitian membuktikan bahwa ternyata baik kelompok brainstorming dan bantuan keputusan tidak berpengaruh signifikan terhadap penilaian risiko kecurangan.

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DOI: http://dx.doi.org/10.25139/jaap.v1i1.107

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Jurnal Analisa Akuntansi dan Perpajakan, Prodi Akuntansi FEB UNITOMO