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文章基本信息

  • 标题:Belief Revision towards Long-Series Information
  • 本地全文:下载
  • 作者:Tri Ika Ayuananda ; Tri Ika Ayuananda ; Intiyas Utami
  • 期刊名称:Journal of Economics, Business & Accountancy
  • 印刷版ISSN:2087-3735
  • 电子版ISSN:2088-785X
  • 出版年度:2017
  • 卷号:20
  • 期号:2
  • 页码:213-226
  • DOI:10.14414/jebav.v20i2.1124
  • 语种:English
  • 出版社:Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
  • 摘要:The purpose of the research is to assess the primacy effect of the sequence for the manner of presentation and information formation on the audit decisions in revising the belief when the information is presented differently. The primacy effect is the decision by the auditor when the information is provided in sequence and weighting the larger initial information towards the auditor belief. This research used a 2x2x2 experimental design with 116 participants of the Undergraduate accounting majors (S1). The results of the research showed that: 1) the primacy effect on decision-making occurred when information was presented sequential pattern;2) the decision making audit, the primacy effects occurred in a visual form; 3) there is a primacy effect when the information is presented with a long series order.
  • 其他摘要:Tujuan dari penelitian ini adalah pengujian efek primasi atas urutan, cara penyajian dan format informasi terhadap pengambilan keputusan audit dalam merevisi keyaki nan ketika informasi yang disajikan berbeda-beda. Efek primasi adalah keputusan seorang
  • 关键词:Primacy Effects;the order of information;the manner of presentation;the form of information;decision Audit
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