Open AccessPERBEDAAN TUJUAN AUDITOR ATAS TINGKAT OVERCONFIDENCE PERTIMBANGAN AUDITOR (STUDI EKSPERIMENTAL)
Author(s) -
Nungki Kartikasari,
Bambang Subroto,
Aulia Rahman
Publication year - 2017
Publication title -
ekuitas
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2013.v17.i2.2251
Subject(s) - overconfidence effect , audit , psychology , context (archaeology) , test (biology) , accounting , social psychology , applied psychology , business , paleontology , biology
The purpose of this study is to investigate and provide empirical finding about the effect of accuracy, directional and combined goals on overconfidence level in auditors judgments. This study tested the motivated reasoning theory in audit context. Overconfidence level in auditor judgments was measured by calibration method. Calibration method is used by measures the level of accuracy and confidence in auditor judgments in the obsolescence inventory case. This experiment used repeated measure design. The design of this experiment was conducted by given the treatment of accuracy (a condition to avoid the legal risks and sanctions), directional (a condition to emphasizing the importance of good client relations) and combination (a condition to combining get along and accuracy goals) goal to the participants and measuring the overconfidence level in every goal. The hypothesis testing in this study used cochran test. This study used laboratory experiment with participants auditor from join program students of Economics and Business Faculty, University of Brawijaya. The result of this study shows that auditors judgments are overconfidence in all goals (accuracy, directional and combined). The result of this study was inconsistent with motivated reasoning theory.