PERAN MODERASI FRAMING DAN GAYA KOGNITIF TERHADAP BIAS EFEK URUTAN BUKTI DALAM KEPUTUSAN PENGANGGARAN

摘要: This study is aimed to empirically test the moderating roles of information framing and cognitive style on recency effect in budgeting decision, as a part management accounting decisions. Laboratory experimental method used this with 2x2x2 between-subjects design involving participants 100 undergraduate students at two universities Central Java Yogyakarta provinces. The results indicate that Step-by-Step (sequentially) response mode, occurence effects can be mitigated by framing. In contrast, End-of-Sequence (simultaneously) mode did not experience any order effects. Moreover, interesting finding interaction between modes indicating alone reduce However, prediction order, framing, styles both was supported.