PERANAN FEEDBACK DALAM MENGOPTIMALKAN PELATIHAN PENUGASAN REVIEW PENGENDALIAN INTERN: EKSPERIMEN DENGAN KERANGKA TEORI KOGNITIF

Yavida Nurim, Indra Wijaya Kusuma, Supriyadi Supriyadi, Ertambang Nahartyo

Abstract


Based on cognitive theory, this study aims to compare between outcome feedback and explanatory feedback in the acquiring of internal control review task knowledge and performance. Both of feedbacks serve different review mechanism, so it will influence auditor’s judgment process. This study uses experimental method, involving undergraduate accounting students as participants as a proxy for inexperienced auditors. The result implies that training should enhance the optimum knowledge acquisition because the appropriateness of training method will encourage optimum auditor’s performance in internal control review.

Keywords: internal control knowledge, internal control review task performance, outcome feedback, explanatory feedback, cognitive theory

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Berdasarkan teori kognitif, penelitian ini membandingkan tingkat pemerolehan pengetahuan dan capaian kinerja penugasan review pengendalian intern antara metode outcome feedback dengan explanatory feedback. Kedua jenis feedback tersebut menyediakan mekanisme telaah yang berbeda sehingga keduanya akan memengaruhi proses judgment auditor. Penelitian ini menggunakan metode eksperimen dan melibatkan mahasiswa jurusan akuntansi sebagai proksi auditor tidak berpengalaman. Hasil penelitian mengimplikasikan pelatihan seharusnya berupaya mengoptimalkan pemerolehan pengetahuan sebab ketepatan metode pelatihan akan mengoptimalkan kinerja auditor dalam melaksanakan penugasan review pengendalian intern.

Kata kunci: pengetahuan pengendalian intern, kinerja penugasan review pengendalian internal, outcome feedback, explanatory feedback, teori kognitif


Keywords


internal control knowledge; internal control review task performance; outcome feedback; explanatory feedback; cognitive theory

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DOI: http://dx.doi.org/10.21002/jaki.2015.04



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