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UNIVERSITAS UDAYANA

PROGRAM MAKSI

SILABUS
Akuntansi Keperilakuan

Pengampu: 1. I Wayan Suartana (suark15@yahoo.com); Hp 082144212121,


2. I G A Budiasih

a. Deskripsi:
Fenomena terbaru dalam pengembangan Ilmu Akuntansi adalah banyak
sekali area-area tertentu yang coba didekati dengan pendekatan
Keperilakuan. Kajian-kajian di bidang judgment dan pengambilan keputusan
dalam akuntansi underlying teorinya adalah teori kognisi dan keperilakuan.
Apa yang terjadi di Akuntansi sesungguhnya adalah fenomena keperilakuan.
Matakuliah ini bertujuan untuk memberikan pemahaman kepada mahasiswa
tentang konsep dan teori keperilakuan, aplikasi konsep dan teori
keperilakuan pada akuntansi., metoda penelitian yang layak digunakan pada
penelitian keperilakuan dalam akuntansi, dan interpretasi hasil penelitian
dan implikasi praktis-nya bagi profesi akuntansi.

b. Metode Pembelajaran:
Kuliah akan diselenggarakan dengan model semi seminar. Dalam tiap
temu kelas akan dibahas teori-teori dan penelitian dalam akuntansi
keperilakuan. Agar diskusi bisa berjalan lancar dan mengena sasarannya,
mahasiswa diwajibkan aktif berpartisipasi dalam diskusi dengan
memberikan komentar, pertanyaan, terhadap topik yang sedang dibahas
(bukan sekadar bertanya). Hanya argumentasi relevan dengan pemikiran
logis yang baik dan terorganisir yang akan diberikan poin dalam
penilaian. Mahasiswa wajib membuat RMK (Ringkasan Materi Kuliah)
yang dibahas pada setiap temu kelas.
Semua artikel (hasil riset atau kasus) akan dipresentasikan oleh
mahasiswa per kelompok secara bergantian. Kelompok yang mendapat
giliran melakukan presentasi wajib mengumpulkan ringkasan artikel dan
critical review atas artikel yang dipresentasikan, sedangkan mahasiswa
lainnya wajib mengumpulkan hot line poin-poin penting dalam paper
yang dibahas.
Pada minggu ke-13 mahasiswa diwajibkan mengumpulkan sebuah
proposal penelitian di bidang akuntansi keperilakuan dengan
menggunakan metode riset eksperimen (experimental research methods) atau
metoda survei. Minggu ke 14 harus mempresentasikan proposal
penelitian yang sudah dibuat.

c. Evaluasi:
Ujian Akhir Semester 35%

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Ujian Tengah Semester 35%
Tugas (Individu dan Kelompok) 30%

d. Agenda Kuliah
Minggu Topik Buku Artikel
1 Penjelasan Silabus dan Kontrak Belajar Silabus
2 Introduction to Managerial Decision Baz-1 dan 1
Making and Models of Decision Making Pl-3
3 Models of Decision Making Pl 7,8, dan 2
9
4 Biases and Judgment under Uncertainty Pl 10 3
sampai Pl
16
5 Behavioral Aspects of Management Siegel dan 4
Accounting Marconi
(SM) ch 6
and 7
6 Behavioral Factors of Capital Budgeting SM ch 16 5
7 Behavioral Factors of Reporting Baz-9 6
Requirements
UJIAN TENGAH SEMESTER
8 Contingency Approaches to the Design of Bel-1 7
Accounting Systems
9 Functional and Data Fixation Bel-2 8
10 Goal Setting, Participative Budgeting, & Bel-5 9
Performance The Practice of slack: A Review Bel-3
11 Human Resourece Considerations in Public 10
Accounting Firms Bel-6
12 Judgment and decision marking in Sarah 11
accounting (1) Bonner
(SB)
13 Judgment and decision marking in Sarah 12
accounting (2) Bonner
(SB)
14 Presentasi Proposal
UJIAN AKHIR SEMESTER

e. Referensi/Buku
1. Bazerman (Baz), Max. H. 1994, Judgmant in Managerial Decision Making,
third edition, New York: John wiley and Sons.
2. Belkaoui (Bel), Ahmed. 1989. Behavioral Accounting: The Research and
Pratical Issues. New York: Quorum Books.
3. Siegel dan Marconi (SM). 1989. Behavioral Accounting. South-Western
Publishing co.

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4. Plous (Pl) Scott. 1993. The Psychology of Judgment and Decision Making,
Mc GRAW Hill
5. Trotman, Ken. T. 1996. Research Methods for Judgment and Decision
Making Studies in Auditing. Coopers&Lybrand
6. Sarah Bonner (SB), Judgment and decision making in Accounting (2008)
7. Suartana, I Wayan (2010), Akuntansi Keperilakuan (Teori dan
Implementasi). Andi Offsett, Yogyakarta
8. Buku-Buku mengenai Eksperimen Desain

f. Artikel * : Mahasiswa mencari sendiri (yang terbaru) dalam bentuk riset


atau ulasan praktis, diemail kepada dosen paling 2 hari
sebelum temu kelas.

Contoh Critical Review (Dr. Mary Curtis, 2008)

By: your name


Summary: Provide a general, short description of the paper
General Questions:
1. Motivation: Can you easily identify the accounting question? Is it an
important and
interesting question? Will answering the research question (as
operationalized)
enhance our understanding of the identified accounting issues?
2. Theory: What framework, theory or literature underlies the study? What are
(and how
applicable are) the underlying issues addressed? Specify the relations among
variables, both conceptual and operational.
3. Method: (assess threats to validity)
a. Design
b. Task
c. Experimental procedures
d. Participants
e. Are the independent and dependent constructs measured credibly?
4. Analyses and Results: Are the results as reported, given the measures and
analyses? Data analysis method/s (emphasize the comparisons made and, to
a
lesser extent, the statistical techniques). Whats confusing?
5. Reasonableness of conclusions and acknowledgements of limitations. Do
the
conclusions follow from the design and results?
6. Overall: Consider the importance of your criticisms in terms of (1) the
magnitude and
direction of the defect on the results and conclusions of the study, and (2)
the
availability of good solutions to the discovered problem. What are the papers
strengths? Consider the contribution of the paper given its strengths and
weaknesses (not just its weaknesses)
Other things to consider in summary and critique 10

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1. treatments
2. process for selecting units for inclusion in the study
3. assignment of units to conditions
4. Measures
a. Pretest/posttest measure(s)
5. comparison group(s)
6. Statistical conclusion threats to validity
a. Low statistical power
b. Violated assumptions of statistical tests
c. Fishing (repeated tests for significance) and inflated error rates
d. Unreliability of measures
e. Restriction of variable range
f. Unreliability of treatment implementation
g. Extraneous variance
h. Heterogeneity of units
i. Inaccurate effect size estimates
7. Threats to internal validity
a. Ambiguous temporal precedence
b. Selection
c. History
d. Maturation
e. Regression
f. Attrition
g. Testing
h. Instrumentation
i. Additive & interactive effects
8. Threats to construct validity
a. Inadequate explanation of constructs
b. Construct confounding
c. Mono-operation or mono-method bias
d. Confounding constructs with levels of constructs
e. Treatment sensitive factorial structure
f. Reactive self-report changes
g. Reactivity to experimental situation and experimenter expectancies
h. Novelty & disruption effects
i. Compensatory equalization / rivalry
j. Resentful demoralization
k. Treatment diffusion
9. Threats to external validity
a. Interaction of causal relationship with units
b. Interaction of the causal relationship over treatment variations
c. Interaction of the causal relationship with outcomes
d. Interaction of the causal relationship with settings
e. Context-dependent mediation