Faktor-Faktor yang Memengaruhi Penggunaan Metode Heuristik dalam Pengambilan Keputusan Auditor: Analisis Kasus pada Kantor Audit Internal Sebuah PTN di Yogyakarta


Dian Saputra
Alumni Program Magister Akuntansi Fakultas Ekonomika dan Bisnis, UGM

Slamet Sugiri
Fakultas Ekonomika dan Bisnis, UGM


We aim to explore factors that affect auditor to use heuristics method in decision-making. Our study is important because heuristic method in general, as expressed by Tversky and Kahneman (1974), is quite useful, although it sometimes causes a serious error. The use of heuristic method in implementing a series of audit procedures might suffer from risk of generating wrong decision and can have a systematic impact on the implementation of subsequent audit. We use a case analysis to explore factors mentioned above by taking Internal Audit Office of A Government-Owned University in Jogjakarta as object of our study. We find that deadline, competence, and experience are factors that affect auditor to use the heuristics method in in decision-making.

Keywords: Internal Audit, Decision Making, Heuristics, Qualitative

4 Saputra_faktor faktor yang memengaruhi penggunaan metoda heuristik


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Pemilik: Dr. Priyo Sajarwo Y., M.Si., CA., Akt.

Direktur: Dr. Junaidi, M.Si., CA., Ak., CSRS

Mitra Bestari

  1. Prof. Dr. Abdul Halim, MBA., Akt. (Universitas Gadjah Mada)
  2. Prof. Dr. Gudono, MBA., Akt. (Universitas Gadjah Mada)
  3. Dr. Meinarni Asnawi, M.Si., Akt. (Universitas Cenderawasih )
  4. Dr. Luciana Spica Almilia, M.Si. Akt., CMA., CFA.(STIE Perbanas Surabaya)
  5. Dr. Syukriy Abdullah, M.Si., Akt. (Universitas Syiah Kuala)
  6. Dr. Negina Kencono Putri, M.Si., Akt. (Universitas Jendral Soedirman)
  7. Dr. (cand.)Icuk Rangga Bawono, M.Si., MH., Akt., CA. (Universitas Jendral Soedirman)
  8. Dr. (cand.) Yavida Nurim, M.Si. Akt.(Universitas Janabadra)
  9. Dr. Sri Suryaningsum, M.Si., Akt. (UPN Veteran Yogyakarta)
  10. Dr. I Made Narsa, M.Si., Akt., CMA. (Universitas Airlangga)
  11. Dr. (cand.) Denies Priantinah, M.Si., Akt., CA, (Universitas Negeri Yogyakarta)
  12. Dr. Susi Dwimulyani, MM. Akt. (Universitas Trisakti)
  13. Dr. Khomsiyah, M.Si., Akt. (Universitas Trisakti
  14. Dr. Rahmat Febrianto, M.Si. Akt. (Universitas Andalas)
  15. Dr. Atika Jauharia Hatta, M.Si., Akt. (STIE YKPN)
  16. Yuliansyah, M.S.A., Ph.D, Akt, CA (Universitas Lampung)
  17. Dr. Efraim Ferdinan Giri, M.Si., Akt.(STIE YKPN)