(BEHAVIORAL ACCOUNTING)
Supriyadi
Jurusan Akuntansi
Fakultas Ekonomika dan Bisnis
UNIVERSITAS GADJAH MADA
Apakah Akuntansi?
adalah suatu sistem
Akuntansi mengidentifikasi
yang berfungsi
mencatat
Informasi
relevan mengkomunikasikan
keuangan yang
handal
untuk membantu para
pemakaianya mengambil
berdayabanding keputusan (ekonomik) yang
lebih baik
Siapa Pemakai Informasi Akuntansi?
Pemakai Internal
Managemen Kantor Pajak
SPI
Bag. Keuangan
Kreditur
Bag.
Pemasaran
Bapepam
Pelanggan Pemakai
Eksternal
The Ideal Decision-making Process
STEP 1 STEP 2
Define the problem Determine the
requirements that the
solution to the
problem must meet
STEP 3 STEP 4
Establish goals that Identify alternatives
solving the problem that will solve the
should accomplish problem
STEP 5
STEP 6
Develop valuation
Select a decision-
criteria based on the
making Tool
goals
STEP 7
STEP 8
Apply the tool to
Check the answer
select a
to make sure it
preferred alternative
solves the problem
12
Teori Psikologi pada Bias kognitif
• Referent point effect
• Prospect theory (framing effect)
• The conjunction fallacy: the tendency to
assume that specific conditions are more
probable than general ones.
• Hindsight vs Foresight Bias
• Data Fixation
• Order effect: primary vs. recency effect
• Anchoring and adjustment
• Self-Fulfilling Prophecy
Referent Point
• A newly hired engineer for a computer firm in
the Boston metropolitan area has four years of
experience and good all-around qualifications.
When asked to estimate the starting salary for
this employee, my scretary (knowing very little
about the profession or the industry) guessed
an annual salary of $23,000. What is your
estimate:
15
The importance of framing
100% 100%
90%
83%
80%
70%
60%
50% Plan A
40% Plan B
30%
20% 17%
10%
0%
0%
Save Lose
16
The conjunction fallacy
• Linda is 31 years old, single, outspoken and very
bright. She majored in philosophy. As a student,
she was deeply concerned with issues of
discrimination and social justice, and also
participated in anti-nuclear demonstrations.
Check the most likely alternative.
– Linda is a bank teller.
– Linda is a bank teller and is active in the feminist
movement.
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The conjunction fallacy
70%
63%
60%
50%
40% 37%
30%
20%
10%
0%
Bank teller Bank teller + feminist
18
Appreciating sample size
• A certain town is served by two hospitals. In the larger
hospital about 45 babies are born each day. In the smaller
hospital about 15 babies are born each day. Overall, about
50% of all babies born are boys. However, the exact
percentage varies from day to day. Sometimes it may be
higher than 50%, sometimes lower. For a period of one
year, each hospital recorded the days on which more than
60% of the babies born were boys. Which hospital do you
think recorded more such days?
– The larger hospital.
– The smaller hospital.
– About the same
19
Appreciating sample size (2)
• An investor is looking to invest some money in
the stock market. Each week for six straight
weeks the investor receives a prediction about
a particular index fund's performance from a
stock broker. Each week the stock broker
correctly predicts whether the fund will go up
or down over the ensuing week. What do you
think the probability is that the investor would
be willing to pay for the broker's seventh
prediction?
20
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