Review Jurnal Halo Effect
Review Jurnal Halo Effect
Review Jurnal Halo Effect
Experimental Study
This research aimed to test the existence of the halo effect caused by the
presentation of information scope (holistic/specific), which can eventually
lead to an inaccurate risk assessment. of material misstatement. Empirical
evidence is provided to demonstrate that methods of knowledge acquisition
(explanatory feedback and self-explanation) are able to mitigate the halo
effect.
TINJAUAN TEORI
H1: Auditors with the halo effect condition will make more
accurate audit decision if they make self explanation.
TINJAUAN TEORI
Explanatory
Feedback
VARIABEL PENELITIAN
No. Jenis Variabel Nama Pengukuran
1. Independen Halo effect Experiment
2. Independen Knowledge acquisition method (self- Experiment
explanation and explanatory feedback)
3. Dependen Audit decision Experiment