Behavioral Accounting
Behavioral Accounting
(BEHAVIORAL ACCOUNTING)
DALAM KEUANGAN DAERAH
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 Pemakai
Pemakai Informasi
Informasi Akuntansi?
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
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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:
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%
60%
50%
40%
63%
30%
20% 37%
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
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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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