PENGARUH PELATIHAN LOGIKA TERHADAP PERTIMBANGAN AUDIT

Martiah, Lisa and Putri , Yesi Kurniati (2014) PENGARUH PELATIHAN LOGIKA TERHADAP PERTIMBANGAN AUDIT. In: Dampak JFRS Pada Dunia Usaha Profesi Akuntan Dan Pendidikan.

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Abstract

The study aimed to know the effect of training in logic toward audit judgment. The data collection was performing by quasi experiment method. Respondent was proceeds in this research about 134 individual and divided into 4 groups. First group consist of 39 students with training in logic and the rest group without training in logic: the second group (students in an auditing course), the third groups (students have complete in second course in auditing) and the fourth group (accountant). Data were collected using questionnaire based on 20 scenari os that ’s used by N elson, et al. (2003 ). T est hypothesi s done by using one-way analyzed of variance (ANOVA). The result is consistent to the result of Nelson, et al. (2003). 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 an individual's critical thinking ability, 3) group 4 outperformed all three of the student groups on this dimension. The professional auditors provided more detailed explanations, expressed deeper insights into the scenarios, and demonstrated far more professional scepticism in the explanations of their answers than did the other three groups

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