3 research outputs found
Peranan Feedback Dalam Mengoptimalkan Pelatihan Penugasan Review Pengendalian Intern: Eksperimen Dengan Kerangka Teori Kognitif
Based on cognitive theory, this study aims to compare between outcome feedback and explanatory feedback in the acquiring of internal control review task knowledge and performance. Both of feedbacks serve different review mechanism, so it will influence auditor's judgment process. This study uses experimental method, involving undergraduate accounting students as participants as a proxy for inexperienced auditors. The result implies that training should enhance the optimum knowledge acquisition because the appropriateness of training method will encourage optimum auditor's performance in internal control review.Keywords: internal control knowledge, internal control review task performance, outcome feedback, explanatory feedback, cognitive theory---Berdasarkan teori kognitif, penelitian ini membandingkan tingkat pemerolehan pengetahuan dan capaian kinerja penugasan review pengendalian intern antara metode outcome feedback dengan explanatory feedback. Kedua jenis feedback tersebut menyediakan mekanisme telaah yang berbeda sehingga keduanya akan memengaruhi proses judgment auditor. Penelitian ini menggunakan metode eksperimen dan melibatkan mahasiswa jurusan akuntansi sebagai proksi auditor tidak berpengalaman. Hasil penelitian mengimplikasikan pelatihan seharusnya berupaya mengoptimalkan pemerolehan pengetahuan sebab ketepatan metode pelatihan akan mengoptimalkan kinerja auditor dalam melaksanakan penugasan review pengendalian intern
Prediksi Kemampuan Perusahaan pada Masa Krisis: Perbandingan Judgment dengan Statistik
This study examines the accuracy of capability of companies to survive during the Indonesia monetary crisis in 1997-1999. Several studies have developed models to predict the bankcrupty of firms and found that some financial ratios are useful in predicting the possibility of bankcrupty. This study uses those ratios that have been proved useful in predicting bankcruptcy to predict the survival of Indonesian companies during the crisis. in addition, this study also uses human prediction. Research on comparing human prediction and statistics methods in the auditing areas have found that human is superior in prediction because human possesses human information processing which consider other data (besides financial data) in prediction. The results show taht human prediction is inferior in predicting companies' capability to survive the crisis and work experience affects the accuracy of the human judgment prediction. However, the study also shows that some ratios that are preferably used by human in predicting are consistent with the ratios used in previous studies. The potential bias in this study may be causes by the subjects (human) who participated in the field experiment. Future study is needed to use subjects who are financial or credit analysts in order to have better human prediction results