Record Details


Field	Value

Title	EFEK HALO DAN KEPUTUSAN AUDIT: STUDI EKSPERIMENTAL PENGUJIAN BENTUK DAN CARA PENYAJIAN INFORMASI

Creator	Octavian, Nico Utami, Intiyas

Subject	—

Description	AbstractAuditors have limited cognitive in managing information. The form of information presented visually and non-visually can trigger halo effect. This study aims to investigate the accuracy of an audit judgment when the information is served visually and non-visually and the information presentation affects halo effect. This experimental design 2 x 2 between subjects in which 64-bachelor degree students of Accounting Department that assigned as an internal auditor. The result shows that the group who gets the treatment of information presentation in visual forms and order of information positive-negative triggers the positive halo effect and impact to an audit judgment with low accuracy.Keywords: Halo Effect, Information Presentation, Audit Judgement

Publisher	Faculty of Economics Universitas Atma Jaya Yogyakarta

Contributor	—

Date	2016-12-20

Type	info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article

Format	application/pdf

Identifier	https://ojs.uajy.ac.id/index.php/kinerja/article/view/845 10.24002/kinerja.v20i2.845

Source	KINERJA; Vol 20, No 2 (2016): Kinerja; 117-131 2549-1709 0853-6627

Language	eng

Relation	https://ojs.uajy.ac.id/index.php/kinerja/article/view/845/779

Rights	Copyright (c) 2016 KINERJA: Journal of Business and Economics

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