Penilaian Keputusan Investigasi Varian: Efek Outcomes Dan Framing

Handoko, Jesica (2010) Penilaian Keputusan Investigasi Varian: Efek Outcomes Dan Framing. Jurnal Akuntansi Kontemporer (JAKO), 2 (1). pp. 1-18. ISSN p-ISSN 2085-1189, e-ISSN 2685-9971

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Abstract

Performance appraisal involves the judgmental evaluation, that should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who made variance investigation decision. It predict: (l) Outcome bias will have an impact on the perceived benefit of the investigation, (2) Investigation expenditures matched with perceived benefit are framed as costs while those without perceived benefit are framed as losses, and (3) evaluators with a cost frame provide higher performance ratings than those with a loss frame. An laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly. When managers did not investigate cost variance, they were evaluated more unfavorably when investigation revealed problems in the system. Further, the investigation outcome affect the perceived benefit of the investigation significantly, expenditures with perceived benefit are framed as costs while those without perceived benefit are framed as losses. Thus, paying premium frame in this research conclude moderately significant framing effect on higher performance.

Item Type:	Article
Uncontrolled Keywords:	Variance Investigation, Outcomes, Framing
Subjects:	Business > Accounting Digital Business Management > Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	24 Jan 2025 01:40
Last Modified:	24 Jan 2025 01:40
URI:	https://repositori.ukwms.ac.id/id/eprint/42474

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