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AKUNTANSI

KEPERILAKUAN
(BEHAVIORAL
ACCOUNTING)

Padlah Riyadi.,SE.,Ak.,CA.,MM
Apakah Akuntansi?
adalah suatu sistem
Akuntansi mengidentifikasi
mengidentifikasi
Akuntansi yang berfungsi

mencatat
mencatat

Informasi
relevan
relevan mengkomunikasikan
mengkomunikasikan
keuangan yang

handal
handal
untuk
untukmembantu
membantupara
para
pemakaianya
pemakaianyamengambil
mengambil
berdayabanding
berdayabanding keputusan
keputusan(ekonomik)
(ekonomik)yang
yang
lebih
lebihbaik
baik
Siapa
Siapa PemakaiPemakai Informasi
Informasi
Akuntansi?
Akuntansi?
Pemakai Internal
Managemen Kantor Pajak

Bag. SDM Investor

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

The Decision-making Process (adapted from Baker et al, 2001)


Masalah dalam
Pengambilan Keputusan

 Pengetahuan pengambil
keputusan yang belum memadai
 Tidak lengkapnya informasi

relevan yang tersedia


 Terbatasnya rasionalitas

pengambil keputusan (bounded


rationality)
Apakah Kita Rasional?
• Bounded rationality: suatu kondisi bahwa
dalam pengambilan keputusan, individu
mempunyai keterbatasan informasi,
kemampuan kognitif, dan waktu. 
• Cognitive Bias: pola penyimpangan dalam
pengambilan keputusan pada situasi
tertentu karena distorsi persepsi,
ketidakakuratan prediksi, interpretasi
yang tidak logis, atau tidak rasional.
Heuristics

Bounded rationality 
Cognitive Bias  Heuristics

Heuristics: individu menggunakan


strategi (taktik) sederhana atau
rules of thumb dalam pembuatan
keputusan (Tversky dan Kahneman,
1973)
Heuristics
 The Availability Heuristics
Contoh: Manakah yang menyebabkan
kematian lebih banyak di AS: (a) Kanker
perut, atau (b) Kecelakaan kendaraan
 The Representativeness Heuristics
Contoh: Kasus kelahiran bayi di rumah sakit
besar dan kecil
 Anchoring and Adjustment
Contoh: Kasus referent point
Akuntansi Keperilakuan
9

 Studi terkait dengan perilaku


individu
 Studi perilaku individu dalam
konteks akuntansi.
 Studi tentang perilaku individual
akuntan atau non-akuntan karena
pengaruh informasi dan atau
fungsi akuntansi.
Jenis Informasi dan atau
10
Fungsi Akuntansi
– Akuntansi
Keuangan (Financial
Accounting)
– Pengauditan (Auditing)
– Akuntansi
Managerial (Managerial
Accounting)
– Perpajakan (Taxation)
– Isitem
Infomasi (Information
systems)
Adakah Teorinya?
12

 Berdasar pada hasil penelitian dan teori


di bidang psikologi.
 Hasil penelitian psikologi:
 Bounded rationality
 Heuristics
 Metoda eksperimental
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:

$ _____________ per year


The importance of framing
15
• Imagine that you have just learned that the sole supplier of
a crucial component is going to raise prices. The price
increase is expected to cost the company $6,000,000. Two
alternative plans have been formulated to counter the
effect of the price increase. The anticipated consequences
of these plans are as follows: (Check the one you would
adopt)
– If plan A is adopted, the company will save $2,000,000.
– If plan B is adopted, there is a 1/3 probability that $6,000,000
will be saved and 2/3 probability that nothing will be saved.
------------------------------------------------------------------------------------------
-
o If plan A is adopted, the company will lose $4,000,000.
o If plan B is adopted, there is a 1/3 probability that there will be
no loss, and a 2/3 probability that the company will lose
$6,000,000.
The importance of framing
16
The conjunction fallacy
17

• 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.
The conjunction fallacy
18
Appreciating sample size
19

• 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
Appreciating sample size
20
(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?
Terima kasih