AKUNTANSI KEPERILAKUAN
(BEHAVIORAL ACCOUNTING)
Supriyadi
Jurusan Akuntansi
Fakultas Ekonomika dan Bisnis
UNIVERSITAS GADJAH MADA
Apakah Akuntansi?
Akuntansi
adalah suatu sistem
yang berfungsi
mengidentifikasi
mencatat
relevan
Informasi
keuangan yang
mengkomunikasikan
handal
berdayabanding
untuk membantu para
pemakaianya mengambil
keputusan (ekonomik) yang
lebih baik
Siapa Pemakai Informasi Akuntansi?
Pemakai Internal
Managemen
Kantor Pajak
Investor
Bag. SDM
SPI
Bag. Keuangan
Kreditur
Bag.
Pemasaran
Pelanggan
Bapepam
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 decisionmaking 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.
Heuristics
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.
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Jenis Informasi dan atau Fungsi
Akuntansi
–Akuntansi Keuangan (Financial
Accounting)
–Pengauditan (Auditing)
–Akuntansi Managerial (Managerial
Accounting)
–Perpajakan (Taxation)
–Isitem Infomasi (Information systems)
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Adakah Teorinya?
• Berdasar pada hasil penelitian dan teori di
bidang psikologi.
• Hasil penelitian psikologi:
– Bounded rationality
– Heuristics
– Metoda eksperimental
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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
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.
------------------------------------------------------------------------------------------o If plan A is adopted, the company will lose $4,000,000.
o 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.
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The importance of framing
100%
90%
100%
83%
80%
70%
60%
50%
Plan A
40%
Plan B
30%
20%
17%
10%
0%
0%
Save
Lose
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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.
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The conjunction fallacy
70%
63%
60%
50%
40%
37%
30%
20%
10%
0%
Bank teller
Bank teller + feminist
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
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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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Terima kasih