scholarly journals PERBEDAAN TUJUAN AUDITOR ATAS TINGKAT OVERCONFIDENCE PERTIMBANGAN AUDITOR (STUDI EKSPERIMENTAL)

2018 ◽  
Vol 17 (2) ◽  
pp. 234-255
Author(s):  
Nungki Kartikasari ◽  
Bambang Subroto ◽  
Aulia Fuad Rahman
Keyword(s):  
Motivated Reasoning ◽  
Repeated Measure ◽  
Repeated Measure Design ◽  
Measure Design

 Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai adanya perbedaan tingkat overconfidence pertimbangan auditor ketika auditor bertujuan akurasi, direksional, dan kombinasi. Penelitian ini merupakan salah satu bentuk pengujian motivated reasoning theory pada bidang audit. Pengukuran tingkat overconfidence pertimbangan auditor dilakukan menggunakan metode kalibrasi. Metode kalibrasi dilakukan dengan mengukur tingkat keyakinan dan keakurasian pertimbangan auditor pada kasus persediaan usang perusahaan. Pengujian hipotesis pada penelitian ini menggunakan eksperimen laboratorium. Eksperimen laboratorium dilakukan dengan partisipan auditor yang menjadi mahasiswa join program Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Desain eksperimen yang digunakan pada penelitian ini adalah repeated measure design, yaitu dilakukan dengan memberikan perlakuan tujuan akurasi (menghindari adanya risiko hukum dan sanksi), direksional (mempertahankan hubungan baik dengan klien) dan kombinasi (menghindari adanya risiko hukum dan mempertahankan hubungan baik dengan klien) pada masing-masing partisipan, kemudian dilanjutkan dengan mengukur tingkat overconfidence pada masing-masing tujuan. Pengujian statistik non-parametrik yang digunakan dalam pengujian hipotesis penelitian ini adalah tes cochran. Hasil pengujian menunjukkan bahwa auditor melakukan pertimbangan dengan tingkat overconfidence yang tidak berbeda pada ketiga tujuan (akurasi, direksional dan kombinasi). Penelitian ini menunjukkan adanya ketidakkonsistenan hasil penelitian dengan motivated reasoning theory.

scholarly journals PERBEDAAN TUJUAN AUDITOR ATAS TINGKAT OVERCONFIDENCE PERTIMBANGAN AUDITOR (STUDI EKSPERIMENTAL)

2017 ◽  
Vol 17 (2) ◽  
pp. 234
Author(s):  
Nungki Kartikasari ◽  
Bambang Subroto ◽  
Aulia Fuad Rahman
Keyword(s):  
Empirical Finding ◽  
Motivated Reasoning ◽  
Calibration Method ◽  
Repeated Measure ◽  
Business Faculty ◽  
Legal Risks ◽  
Measure Design ◽  
Auditor Judgments ◽  
Cochran Test ◽  
Client Relations

The purpose of this study is to investigate and provide empirical finding about the effect of accuracy, directional and combined goals on overconfidence level in auditors judgments. This study tested the motivated reasoning theory in audit context. Overconfidence level in auditor judgments was measured by calibration method. Calibration method is used by measures the level of accuracy and confidence in auditor judgments in the obsolescence inventory case. This experiment used repeated measure design. The design of this experiment was conducted by given the treatment of accuracy (a condition to avoid the legal risks and sanctions), directional (a condition to emphasizing the importance of good client relations) and combination (a condition to combining get along and accuracy goals) goal to the participants and measuring the overconfidence level in every goal. The hypothesis testing in this study used cochran test. This study used laboratory experiment with participants auditor from join program students of Economics and Business  Faculty,  University  of  Brawijaya. The result of this study shows that auditors judgments are overconfidence in all goals (accuracy, directional and combined). The result of this study was inconsistent  with  motivated reasoning theory.

Do re-ensiling time and application of Lactobacillus buchneri alter the characteristics of sugarcane silage?

2020 ◽  
Vol 158 (5) ◽  
pp. 438-446
Author(s):  
E. F. S. Faria ◽  
T. C. da Silva ◽  
D. dos S. Pina ◽  
E. M. Santos ◽  
M. L. G. M. L. de Araújo ◽  
...  
Keyword(s):  
Acetic Acid ◽  
Dry Matter ◽  
Repeated Measure ◽  
Repeated Measure Design ◽  
Air Exposure ◽  
Lactobacillus Buchneri ◽  
Aerobic Stability ◽  
Measure Design ◽  
Fermentation Profile ◽  
Set Up

AbstractThis study aimed to examine the effects of re-ensiling time and Lactobacillus buchneri on the fermentation profile, chemical composition and aerobic stability of sugarcane silages. The experiment was set up as a repeated measure design consisting of four air-exposure periods (EP)(0, 6, 12, and 24 h) microbial additive (A) (L. buchneri; or lack of there), with five replicates. Sugarcane was ground through a stationary forage chopper and ensiled in four plastic drums of 200-L capacity. After 210 days of storage, the drums were opened and half of the silage mass was treated with L. buchneri at the concentration of 105 cfu/g of forage. Subsequently, the silages were divided into stacks. The re-ensiling process was started immediately, at 0, 6, 12 and 24-hour intervals, by transferring the material to PVC mini-silos. Silos were opened after 120 days of re-ensiling. The use of L. buchneri reduced butyrate concentration but did not change ethanol or acetic acid concentrations and aerobic stability. An interaction effect between L. buchneri and re-ensiling time was observed for dry matter (DM) losses and composition. Lactobacillus buchneri is not effective in improving aerobic stability in re-ensiled sugarcane silages. However, less DM is lost in silages treated with L. buchneri and exposed to air for 24 h. Re-ensiling sugar cane in up to 24 h of exposure to air does not change final product quality.

Linguistic constraints on children's ability to isolate phonemes in Arabic

2007 ◽  
Vol 28 (4) ◽  
pp. 607-625 ◽  
Author(s):  
ELINOR SAIEGH-HADDAD
Keyword(s):  
External Validity ◽  
Phoneme Awareness ◽  
Repeated Measure ◽  
Linguistic Context ◽  
Repeated Measure Design ◽  
Standard Arabic ◽  
Measure Design ◽  
Linguistic Constraints

The study tested the effect of three factors on Arab children's (N=256) phoneme isolation: phoneme's linguistic affiliation (standard phonemes vs. spoken phonemes), phoneme position (initial vs. final), and linguistic context (singleton vs. cluster). Two groups of children speaking two different vernaculars were tested. The two vernaculars differed with respect to whether they included four critical Standard Arabic phonemes. Using a repeated-measure design, we tested children's phonemic sensitivity toward these four phonemes versus other phonemes. The results showed that the linguistic affiliation of the phoneme was reliable in explaining phoneme isolation reaffirming, hence the external validity of the linguistic affiliation constraint in explaining phoneme awareness in diglossic Arabic. The results also showed that initial phonemes and initial singleton phonemes were particularly difficult for children to isolate. These findings were discussed in light of a stipulated unique phonological and orthographic cohesion of the consonant–vowel unit in Arabic.

Phoneme Recognition and Confusions With Multichannel Cochlear Implants

2002 ◽  
Vol 45 (5) ◽  
pp. 1039-1054 ◽  
Author(s):  
Taina T. Välimaa ◽  
Taisto K. Määttä ◽  
Heikki J. Löppönen ◽  
Martti J. Sorri
Keyword(s):  
Confidence Interval ◽  
Cochlear Implants ◽  
Confidence Intervals ◽  
Nonsense Syllable ◽  
Repeated Measure ◽  
Repeated Measure Design ◽  
Phoneme Recognition ◽  
Open Set ◽  
Measure Design ◽  
Vowel Recognition

The aim of this study was to investigate how postlingually severely or profoundly hearing-impaired adults relearn to recognize vowels after receiving multichannel cochlear implants. Vowel recognition of 19 Finnish-speaking subjects was studied for a minimum of 6 months and a maximum of 24 months using an open-set nonsense-syllable test in a prospective repeated-measure design. The responses were coded for phoneme errors, and 95% confidence intervals for recognition and confusions were calculated. The average vowel recognition was 68% (95% confidence interval = 66–70%) 6 months after switch-on and 80% (95% confidence interval = 78–82%) 24 months after switch-on. The vowels [æ], [u], [i], [o], and [a] were the easiest to recognize, and the vowels [y], [e], and [ø] were the most difficult. In conclusion, adaptation to electrical hearing using a multichannel cochlear implant was achieved well; but for at least 2 years, given two vowels with either F1 or F2 at roughly the same frequencies, confusions were drawn more towards the closest vowel with the next highest F1 or F2.

Periprocedural anxiety associated with cardiac catheterisation and the monitored physiological measures

2019 ◽  
Vol 30 (5) ◽  
pp. 130-134
Author(s):  
Muayyad Ahmad ◽  
Shahnaz M Ayasrah
Keyword(s):  
State Anxiety ◽  
Physiological Responses ◽  
Cardiac Catheterisation ◽  
Repeated Measure ◽  
Physiological Measures ◽  
Repeated Measure Design ◽  
Post Procedure ◽  
Measure Design ◽  
The Mean ◽  
Anxiety Levels

Objectives To describe, compare and examine self-reported anxiety levels and associated physiological responses of blood pressure, heart rate and respiratory rate of patients undergoing cardiac catheterisation (CATH). Methods Repeated measure design was used to assess a sample of 100 patients who had undergone cardiac catheterisation (CATH) in a major specialised heart institute in Jordan. Results Patients’ anxiety levels differed significantly across the three time periods (baseline, prior to and post CATH). The mean anxiety levels prior to CATH scored with State Anxiety Inventory (M = 52.14, SD = 6.0) was significantly higher than that at baseline (M = 48.35, SD = 5.6) and post CATH (M = 36.27, SD = 9.7). Conclusion Most patients experienced anxiety when scheduled for a CATH. The highest level of anxiety was within two hours prior to the procedure and the lowest was post procedure.

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