KEBERGANTUNGAN PADA ALAT BANTU KEPUTUSAN: EFEK PEMBINGKAIAN DAN PESAN PERINGATAN

• Main Authors: , Dovi Septiari, , Prof. Dr. Gudono, MBA
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/133158/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=73716
• Institution: Universitas Gadjah Mada

This study extends a prior study of the correlation between framing�s effects of decision aid and reliance, done by Cheng & Wu (2010). In more detail, this research emperically examines moderating role of warning messages in decresing framing effects of decision aid reliability information on decision aid reliance in an audit context. This study employed a laboratory experiment method using 2x3 betweensubject design. The participants of this experiment were 78 University of Gadjah Mada students, consisted of 63 undergraduate students and 15 students of the Accounting Profession class. On the same track with Cheng & Wu (2010) result, in a condition in which the participant did not get no warning message, this study has shown that positive framing had higher reliance level than negative ones. Besides, it can be seen that the application of warning messages reduce the framing effect of decision aid. Moreover, one of highlighted findings in this reaserch is that in audit and action level context, both the weak and strong warning message were considered effective in declining the bias of framing effect of decision aid.