AKUNTANSI KEPERILAKUAN (BEHAVIORAL ACCOUNTING) Supriyadi Jurusan Akuntansi Fakultas Ekonomika dan Bisnis UNIVERSITAS GADJAH MADA

Apakah Akuntansi? Akuntansi adalah suatu sistem yang berfungsi mengidentifikasi mencatat Informasi keuangan yang relevan mengkomunikasikan Accounting is the process of identifying, recording and communicating information that is relevant, reliable, and comparable. The goal of the accounting process is to provide helpful information to users of financial information. Quality information may help users reach more informed decisions. handal untuk membantu para pemakaianya mengambil keputusan (ekonomik) yang lebih baik berdayabanding

Siapa Pemakai Informasi Akuntansi? Pemakai Internal Kantor Pajak Managemen Investor Bag. SDM SPI Bag. Keuangan Kreditur Bag. Pemasaran Bapepam Pelanggan Pemakai Eksternal

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)

Masalah dalam Pengambilan Keputusan Pengetahuan pengambil keputusan yang belum memadai Tidak lengkapnya informasi relevan yang tersedia Terbatasnya rasionalitas pengambil keputusan (bounded rationality)

Apakah Kita Rasional? Bounded rationality: suatu kondisi bahwa dalam pengambilan keputusan, individu mempunyai keterbatasan informasi, kemampuan kognitif, dan waktu.  Cognitive Bias: pola penyimpangan dalam pengambilan keputusan pada situasi tertentu karena distorsi persepsi, ketidakakuratan prediksi, interpretasi yang tidak logis, atau tidak rasional.

Bounded rationality  Cognitive Bias  Heuristics Heuristics: individu menggunakan strategi (taktik) sederhana atau rules of thumb dalam pembuatan keputusan (Tversky dan Kahneman, 1973)

Heuristics The Availability Heuristics Contoh: Manakah yang menyebabkan kematian lebih banyak di AS: (a) Kanker perut, atau (b) Kecelakaan kendaraan The Representativeness Heuristics Contoh: Kasus kelahiran bayi di rumah sakit besar dan kecil Anchoring and Adjustment Contoh: Kasus referent point

Akuntansi Keperilakuan Studi terkait dengan perilaku individu Studi perilaku individu dalam konteks akuntansi. Studi tentang perilaku individual akuntan atau non-akuntan karena pengaruh informasi dan atau fungsi akuntansi.

Jenis Informasi dan atau Fungsi Akuntansi Akuntansi Keuangan (Financial Accounting) Pengauditan (Auditing) Akuntansi Managerial (Managerial Accounting) Perpajakan (Taxation) Isitem Infomasi (Information systems)

Perilaku Siapa yang Dievaluasi? Akuntansi Keuangan (Financial) Investors (e.g., response to good/bad news, format of reports) Analysts (e.g., forecasts, recommendations) Creditors & credit rating agencies (risk assessment) Pengauditan (Auditing) Auditors (risk of misstatement, going concern, judgment) Akuntansi Managerial (Managerial Accounting) Managers (e.g., compensation (options) and benefits, reporting choices) Employees, customers, suppliers, competitors Perpajakan (Taxation) Management, taxing authorities, investors Sistem Informasi (Information systems) Users Developers For each one, examine users and preparers…internal vs. external perspetive

Adakah Teorinya? Berdasar pada hasil penelitian dan teori di bidang psikologi. Hasil penelitian psikologi: Bounded rationality Heuristics Metoda eksperimental

Teori Psikologi pada 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

$ _____________ per year 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

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.

The importance of framing

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.

The conjunction fallacy

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

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?

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