Pengujian model belief adjustment dan framing effect pada informasi akuntansi seri panjang terhadap pengambilan keputusan investasi

Rika Nur Aftari Latief


The objective of this research is to know whether there is a difference among investment decisions by non-professional investors if the provided informations are presented in some different ways. Belief adjustment model (order of information and disclosure pattern) and framing effect are pretended as some factors which influence investors to make different decision. Design experiment for this research is 2x2x2. Participants whom involved in this research were 111 students of STIE Perbanas Surabaya bachelor degree majoring in Accounting and Management. The statistical method used in this study is independent sample t-test or mann-whitney u-test. The results show that either step by step or end of sequence can caused recency effect, and it is greater for sequential condition than simultaneous condition. But, the result is inconsistent for end of sequence pattern which in some conditions can caused no order effect. In another side, the result also proved that framing effect can influence investor’s consideration in decision making.


Information order;pattern of presentation;framing effect;investment decision

DOI: 10.14414/tiar.v7i2.955


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