Jurnal Akuntansi Multiparadigma
Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma

Pelatihan Logika dan Pertimbangan Audit

Martiah, Lisa ( Universitas Bengkulu )
Putri, Yesi Kurniati ( Universitas Bengkulu )



Article Info

Publish Date
01 Aug 2011

Abstract

Logical Training and Audit Judgement. The study is aimed to know the effect of training in logic towards audit judgment. The data collection was performed by quasi experiment method to 134 respondent (divided into 4 groups). First group consists of students with training in logic and the rest of the groups were without training in logic: students in an auditing course(the second group),students who have completed second course in auditing (the third groups) and accountant (the fourth group). Data were collected using questionnaire based on 20 scenarios and tested by using ANOVA. The result showed: 1) the students in Group 1 performed better than the subjects in the other three groups, 2) there was no statistically significant difference between groups 4, 3 and 2, suggesting that the group without training in logic does not significantly improve individual’s critical thinking ability, 3) group 4 outperformed all three of the student groups on this dimension. Pelatihan Logika dan Pertimbangan Audit. Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan logika terhadap pertimbangan audit. Penelitian menggunakan metode  quasi experiment  kepada 134 responden (terbagi dalam 4 kelompok). Kelompok pertama terdiri dari mahasiswa yang mendapatkan pelatihan logika, sedangkan 3 kelompok yang lain tidak dilatih: mahasiswa yang sedang mengambil matakuliah audit (kelompok 2), mahasiswa yang telah menyelesaikan matakuliah Audit 2 (kelompok 3) dan akuntan (kelompok 4). Pengumpulan data dilakukan dengan menggunakan kuesioner berisi 20 skenario dan penelitian ini diuji dengan ANOVA. Temuan riset menunjukkan: 1) Kelompok 1 perform lebih baik daripada 3 kelompok yang lain, 2) tidak terdapat perbedaan signifikan secara statistic antara kelompok 4, 3 dan 2. Ini menunjukkan bahwa kelompok yang tidak mendapatkan pelatihan logika tidak dapat menaikkan kemampuan berpikir kritis individual, 3) kelompok 4 outperformed  diatas tiga kelompok lain pada dimensi ini.

Copyrights © 2011






Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...