Page 11 - akt keperilakuan
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Hipotesis Keperilakuan dari Dampak Data Akuntansi ...................... 106
Umpan Balik ...................................................................................... 106
Fiksasi Fungsional ............................................................................. 106
Pertanyaan.......................................................................................... 107
BAB XIII ASPEK KEPERILAKUAN PADA PERSYARATAN
PELAPORAN................................................................................... 108
Tujuan Pembelajaran ......................................................................... 108
Akuntansi ........................................................................................... 109
Syarat Pelaporan ................................................................................ 110
Pengenaan Persyaratan Pelaporan...................................................... 110
Persyaratan Pelaporan Memengaruhi Perilaku .................................. 111
Antisipasi Penggunaan Informasi ...................................................... 111
Memodifikasi Perilaku....................................................................... 112
Prediksi Pengirim Mengenai Penggunaan Pemakai ......................... 112
Aspek Keperilakuan pada Persyaratan Pelaporan.............................. 113
Dampak Persyaratan Pelaporan ......................................................... 114
Akuntansi Keuangan.......................................................................... 115
Akuntansi Perpajakan ........................................................................ 116
Akuntansi Sosial ................................................................................ 117
Akuntansi Manajemen ....................................................................... 117
Penilaian Dampak Terhadap Pengrim Informasi............................... 117
Pertanyaan.......................................................................................... 118
BAB XIV ASPEK KEPERILAKUAN PADA PENGANGGARAN
MODAL ............................................................................................ 119
Tujuan Pembelajaran ......................................................................... 119
Penganggaran Modal ......................................................................... 120
Faktor-faktor Keperilakuan................................................................ 120
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