Pengujian Efek Resensi Dan Primasi Pada Informasi Audit Seri Panjang Dan Metode Mitigasinya Dengan Diskusi Kelompok

Abstract

This study aims to test the order effect on the long series audit information and provide the form of mitigation by using group discussion so as to improve the quality of the decision. Order effects consist of reviews and primacy effects. A reviewer effect is a bias that occurs when an individual weighs the final received information larger for the overall information received. While the effect of primacy is a bias that occurs when individuals weigh greater initial information. Therefore, it is necessary to give a method so that the individual can consider the whole information for decision making which in this research use group discussion. This research uses 2x2x2 experimental design within subject with 81 participants from undergraduate accounting students.The results show that: (i) in the sequential ordering pattern for positive positive or negative positive sequence of positive information, the quality of individual decisions after group discussion is better than before the group discussion, (ii) the mitigation process does not occur in the simultaneous presentation pattern Positive positive or negative negative information sequence, (iii) sequential representation pattern more mitigated than simultaneous representation pattern.