scholarly journals ANALISIS PEMBENTUKAN JUDGEMENT AUDITOR PADA PENILAIAN RISIKO FRAUD: PERSPEKTIF BOUNDED RATIONALITY THEORY

2021 ◽  
Vol 4 (2) ◽  
pp. 351-371
Author(s):  
Karolina Dyahayu Chandrasari ◽  
Eko Suwardi
Keyword(s):  
Bounded Rationality ◽  
Rationality Theory

Audit eksternal memberikan kepercayaan publik terhadap laporan keuangan. Namun profesi tersebut sangat rentan terhadap kasus fraud. Sehingga kepercayaan masyarakat terhadap kualitas penilaian auditor eksternal menurun. Telah banyak penelitian yang membahas tentang faktor-faktor penyebab kegagalan audit dan kualitas audit. Namun, hanya sedikit yang diketahui tentang pertanyaan mendasar: bagaimana rasionalitas individu auditor mempengaruhi penilaian audit? Penelitian ini bertujuan untuk mendeskripsikan pembentukan judgement auditor pada penilaian risiko kecurangan dengan menggunakan model konsep bounded rationality. Penulis menggunakan penelitian studi kasus dengan pendekatan kualitatif. Dengan melibatkan satu unit analisis dalam bentuk auditor individu, dan diskusi dilakukan seputar ruang lingkup perilaku auditor dengan metode wawancara. Untuk menggambarkan penilaian auditor, digunakan model bounded rationality (Sharda et al., 2014) dalam bentuk kombinasi konsep pemecahan masalah (Kaufman, 1992) dan pengambilan keputusan (Simon, 1977) dengan diskusi yang terkait dengan perspektif situasi perilaku sosial (Gibbins, 1984). Kami menemukan bahwa auditor berpegang teguh pada template yang dibangun dari pemahaman lingkungan audit dan secara sistematis dan berurutan menggambarkan tiga proses utama pembentukan penilaian dalam bentuk penyederhanaan, validasi, dan rasionalisasi. Model tersebut juga dapat menunjukkan bahwa tidak hanya konsep satisficing yang terlibat, tetapi konsep aturan penghentian juga mempengaruhi pembentukan penilaian auditor.

Research of Application of Bounded Rationality on Virtual Soldier Modeling

2012 ◽  
Vol 198-199 ◽  
pp. 746-750
Author(s):  
Qing Xue ◽  
Bo Wei Cao ◽  
Ai Lan Li ◽  
Ping Gang Yu ◽  
Yi Jun Yao
Keyword(s):  
Decision Making ◽  
Bounded Rationality ◽  
Exercise Capacity ◽  
Theory Analysis ◽  
Model Framework ◽  
Rational Theory ◽  
Rationality Theory

Rational theory of finite virtual soldiers on the concept of bounded rationality, bounded rationality theory analysis of the added features of the virtual soldiers, given the limited rationality based on the overall framework of the virtual soldiers, using the model framework to make the virtual real soldiers, soldiers with similar perception, decision making and exercise capacity, for the subsequent implementation of the modules laid the foundation framework.

Rationale for Organizational Cognition

2010 ◽  
pp. 23-34
Author(s):  
Farley Simon Nobre ◽  
Andrew M. Tobias ◽  
David S. Walker
Keyword(s):  
Knowledge Management ◽  
Information Processing ◽  
Bounded Rationality ◽  
Organization Design ◽  
Uncertainty Management ◽  
Organizational Cognition ◽  
Computational Capacity ◽  
New Perspective ◽  
The One ◽  
Rationality Theory

This chapter presents rationale for a theory of organizational cognition on the basis of contingency theory and bounded rationality concepts. According to the bounded rationality theory (Simon, 1947, 1982a, 1997a, and 1997b), this book advocates that organizations have limitations of knowledge management and computational capacity. A theory of organizational cognition is important and necessary when we decide to design organizations with higher capabilities of information processing and uncertainty management. In such a way, organizational cognition is a discipline which contributes to improve the computational capacity of the organization and its ability for knowledge management. Moreover, the theory of organizational cognition as proposed in this book, plays an important part, and introduces a new perspective, in the analysis of the relations between the organization, its elements and the environment. Assuming such core rationale, this chapter introduces a methodology to support the choice of strategies of organization design which either reduces the amount of information that the organization needs to process, or increases the degree of cognition of the organization. The alternative of design that provides an increase in the degree of organizational cognition is the one selected from such a methodology. Moreover, technology and participants (both including cognitive machines) are the elements of design that we choose in order to improve the degree of cognition of the organization – that is in order to improve the organization capability of information processing and uncertainty management.

Pension provision by small employers in Ireland: an analysis of Personal Retirement Savings Account (PRSA) using bounded rationality theory

2017 ◽  
Vol 36 (3) ◽  
pp. 172-188 ◽  
Author(s):  
Maureen Maloney ◽  
Alma McCarthy
Keyword(s):  
Decision Making ◽  
Bounded Rationality ◽  
Small Enterprises ◽  
Retirement Savings ◽  
Pension Schemes ◽  
Rationality Theory ◽  
Theory Research ◽  
Decision Making Model ◽  
Small Employers ◽  
Research And Policy

AbstractThis paper applies a model of bounded rationality to study small employers’ decision-making on pension provision in Ireland. Personal Retirement Savings Account (PRSA) pension products were intended to provide inexpensive, flexible pension options, particularly targeted towards small enterprises. After 10 years of their introduction, evidence suggests that the PRSA pension product has little impact on pension coverage in Ireland and the employees of small organisations are least likely to be the members of pension schemes. Drawing on the theory of bounded rationality and a review of the legislative and institutional context within which small employers in Ireland make decisions on pension provision, this paper presents a pension decision-making model of small employers based on the work of Simon (1983). A range of propositions are set out for empirical research to examine pension provision practices of small employers relating to whether they have a tendency to organise rather than sponsor PRSAs for their employees. The implications for theory, research and policy are explained.

Bounded rationality in a P2P lending market

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dongwoo Kim
Keyword(s):  
Decision Making ◽  
Bounded Rationality ◽  
Alternative Form ◽  
Content Type ◽  
Logit Regression ◽  
Cognitive Limitations ◽  
Binary Logit ◽  
P2p Lending ◽  
Rationality Theory ◽  
Binary Logit Regression

PurposeThis study seeks to provide a systematic analysis of bounded rationality expressed by individual lenders in a Peer-to-peer (P2P) lending market.Design/methodology/approach26,383 personal loan listings collected from Moneyauction in Korea, were analyzed with binary logit regression. 6 hypothesis based on bounded rationality theory were constructed and tested. Binary logit regression was employed as both dependent variables have binary characteristics and can thus be assigned values equal to 0 or 1.FindingsThe results confirm that individual P2P lenders make their funding decisions based on bounded rationality, arousing from cognitive limitations, incomplete information, and time constraints.Research limitations/implicationsBy adopting the theory of bounded rationality, this study attempts to prepare the theoretical background for an explanation of the decision behavior of individual lenders in a P2P lending market.Practical implicationsThe findings of this research emphasize the importance of the platform provider's role to facilitate the sustainable market growth of P2P lending as an alternative form of finance. As the rationality of individual lenders is bounded during their decision-making process according to the research findings, the platform provider must continuously adjust their decision criteria by referencing the cumulative loan repayment data.Originality/valueThis study attempts to identify for the first time the suboptimal decision making by individual lenders in a P2P lending market on the basis of bounded rationality theory.

scholarly journals Determinan Bias Boundary dan Bias Pengambilan Keputusan: Perspektif Bounded Rationality Theory

InFestasi ◽  
2020 ◽  
Vol 16 (1) ◽  
pp. 78-87
Author(s):  
Rita Yuliana ◽  
Hanif Yusuf Seputro ◽  
Tito IM. Rahman Hakim
Keyword(s):  
Bounded Rationality ◽  
Rationality Theory
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