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The Effect of Attribute Framing and Justification on Capital Budgeting Decisions

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

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Title The Effect of Attribute Framing and Justification on Capital Budgeting Decisions
 
Creator Umma, Ianna
Sri Handayani, R. R.
 
Subject Capital Budgeting; Attribute Framing; Justification
 
Description This study aims to analyze the effect of the attribute framing and justification on decision making through the capital budgeting process. This study also aims to examine the effect of justification as moderation on the effect of attribute framing on capital budgeting decisions. The capital budgeting decision in this study is a decision toward the proposed capital budgeting project in the form of approving or rejecting the proposed project. This study uses a quasi-experimental research design with the data taken is primary data. The quasi-experimental research was designed 2 x 2 between subjects which was conducted to 83 financial students in the Magister of Management, Diponegoro University. Data analysis techniques used in this study were one-way ANOVA and two-way ANOVA.The results of the study shows that attribute framing and justification can influence decision making through the capital budgeting process. In particular, the information that is positively presented has an impact in the higher approval of a proposed capital budgeting project. This research also concluded that justification could not reduce the effect of the attribute framing on capital budgeting decisions. This shows that belief revision theory- foundation approach cannot explain the phenomenon of this study.
 
Publisher University of Islam Malang
 
Contributor —
 
Date 2019-05-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jema/article/view/2710
10.31106/jema.v16i2.2710
 
Source JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; Vol 16, No 2 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; 117-132
2597-4017
1693-7864
10.31106/jema.v16i2
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jema/article/view/2710/pdf
 
Rights Copyright (c) 2019 JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
http://creativecommons.org/licenses/by/4.0