AKUNTANSI KEPERILAKUAN ( BEHAVIORAL ACCOUNTING )

1. AKUNTANSI KEPERILAKUAN(BEHAVIORAL ACCOUNTING) Supriyadi JurusanAkuntansi FakultasEkonomikadanBisnis UNIVERSITAS GADJAH MADA

2. adalahsuatusistem yang berfungsi Informasikeuangan yang ApakahAkuntansi? Akuntansi mengidentifikasi mencatat relevan mengkomunikasikan handal untukmembantuparapemakaianyamengambilkeputusan (ekonomik) yang lebihbaik berdayabanding

3. SiapaPemakaiInformasiAkuntansi? Pemakai Internal Kantor Pajak Managemen Investor Bag. SDM SPI Bag. Keuangan Kreditur Bag. Pemasaran Bapepam Pelanggan PemakaiEksternal

4. The Ideal Decision-making Process STEP 1 Define the problem STEP 2 Determine the requirements that the solution to the problem must meet STEP 3 Establish goals that solving the problem should accomplish STEP 4 Identify alternatives that will solve the problem STEP 5 Develop valuation criteria based on the goals STEP 6 Select a decision-making Tool STEP 7 Apply the tool to select a preferred alternative STEP 8 Check the answer to make sure it solves the problem The Decision-making Process (adapted from Baker et al, 2001)

5. MasalahdalamPengambilanKeputusan • Pengetahuanpengambilkeputusan yang belummemadai • Tidaklengkapnyainformasirelevan yang tersedia • Terbatasnyarasionalitaspengambilkeputusan (bounded rationality)

6. Apakah Kita Rasional? • Bounded rationality: suatukondisibahwadalampengambilankeputusan, individumempunyaiketerbatasaninformasi, kemampuankognitif, danwaktu.  • Cognitive Bias: polapenyimpangandalampengambilankeputusanpadasituasitertentukarenadistorsipersepsi, ketidakakuratanprediksi, interpretasi yang tidaklogis, atautidakrasional.

7. Heuristics Bounded rationality  Cognitive Bias  Heuristics Heuristics: individumenggunakanstrategi (taktik) sederhanaataurules of thumbdalampembuatankeputusan (TverskydanKahneman, 1973)

8. Heuristics • The Availability Heuristics Contoh: Manakah yang menyebabkankematianlebihbanyakdi AS: (a) Kankerperut, atau (b) Kecelakaankendaraan • The Representativeness Heuristics Contoh: Kasuskelahiranbayidirumahsakitbesardankecil • Anchoring and Adjustment Contoh: Kasus referent point

9. AkuntansiKeperilakuan • Studiterkaitdenganperilakuindividu • Studiperilakuindividudalamkonteksakuntansi. • Studitentangperilaku individual akuntanatau non-akuntankarenapengaruhinformasidanataufungsiakuntansi.

10. JenisInformasidanatauFungsiAkuntansi • AkuntansiKeuangan (Financial Accounting) • Pengauditan (Auditing) • Akuntansi Managerial (Managerial Accounting) • Perpajakan (Taxation) • IsitemInfomasi (Information systems)

11. AdakahTeorinya? • Berdasarpadahasilpenelitiandanteoridibidangpsikologi. • Hasilpenelitianpsikologi: • Bounded rationality • Heuristics • Metodaeksperimental

12. TeoriPsikologipada 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

13. 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

14. The importance of framing • 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. ------------------------------------------------------------------------------------------- • If plan A is adopted, the company will lose $4,000,000. • 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.

15. The importance of framing

16. The conjunction fallacy • 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.

17. The conjunction fallacy

18. Appreciating sample size • 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

19. Appreciating sample size (2) • 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?

20. Terimakasih