TEORI PROSPEK DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN: HUBUNGANNYA DENGAN SIFAT UNEUTRALITY DAN SIFAT UNFAITHFULNESS PADA PELAPORAN KEUANGAN

Abstract

Nowadays, the research about decisions making in economic is dominated by the expected utility theory, which said that the decision makers is a rational person and have ability to processing data in a perfect. However, the fact is showed a lot of deviation that can’t be clarified by the theory it self. Tversky and Kahneman prospect theory is one of a lot theory that used as an alternative theory by the western researcher in economic and accounting. This research is replicate the quasy experiments whose made by Tversky and Kahneman; Gudono and Hartadi; Haryanto; Prayudi; and Awita with  several adaptations and improvements on it. The main purpose of this research is knowing, is it the prospect theory can be use to explain the decision maker behavior in Indonesia. The result shows that if a decision cases explained with negative framing the Indonesian people have same behavior with the  object of Tversky and Kahneman research except for the common people group. The result shows that if a decision cases explained in double information, the Indonesian people, only the Owner Group that can making the best and rationaldecisions. In the commitment escalations cases explained with negative framing the Indonesian people intend to make escalations, however still have neutrality and faithfuly. Dalam kasus eskalasi komitmen yang dijelaskan dengan frame negatif orang Indonesia cenderung melakukan eskalasi, akan tetapi tetap neutrality dan faithfull in financial reporting.

Keywords:    Prospect Theory, Commitment escalations, Neutrality, Faithfull