PENGANTAR AKUNTANSI

KEPERILAKUAN
(INTRODUCTION OF
BEHAVIORAL ACCOUNTING)

SUKMA LESMANA,SE,MSi,Ph.D
 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 baik
lebih baik
 Siapa
Siapa Pemakai
Pemakai 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 Fungsi
10
Akuntansi
– AkuntansiKeuangan (Financial
Accounting)
– Pengauditan (Auditing)
– AkuntansiManagerial (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
 Exsperiment Metodh
 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 (2)
20

• 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?
SOAL KELOMPOK
 Carilah berita tentang penyimpangan perilaku
akuntan
 Jelaskan hubungan berita tersebut dengan salah
satu dari 3 teori psikologi :
 Bounded rationality
 Heuristics
 Exsperiment Metodh
 Presentasikan di pertemuan ke 4