PENGARUH PEMBELAJARAN DAN KOMPENSASI TERHADAP ADAPTASI KOGNITIF MANAGER UNTUK MENGHINDARI FIKSASI AKUNTANSI

• Main Authors: , Ketut Sinta Trisnadewi, , Dr. Supriyadi, M.Sc., Ak.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/119861/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=59866
• Institution: Universitas Gadjah Mada

Accounting fixation is the condition that occurs when a decision makes cannot change their decision at the time of the change in accounting method. Therefore, if an individual is suffered fixation, then it will affect their cognitive adaptation to make the decisions. This study aims to examine the effect of learning and compensation on manager�s cognitive adaptation to avoid accounting fixation. Individuals who get learning condition is hypothesized would be increased their cognitive adaptation to avoid accounting fixation in both present or absent compensation condition. This study uses 2 x 2 laboratory experiment design, with 115 subject students of Msi majoring in accounting, MAKSI, and PPAK FEB UGM. Each subject was provided one of four versions of the case are available were randomly (random assignment). Data analysis techniques that have been used in this study is the analysis of two ways Anova with an error rate of five percents (0,05). Before performing Anova analysis, we conduct normality test and test of homogeneity of variance. The study results showed that the influence of learning to manager�s cognitive adaptation to avoid accounting fixation. But, this study cannot provide the empirical evidence about the effects of the compensation and interaction between learning with compensation on manager�s cognitive adaptation to avoid accounting fixation.