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Definisi Penyusunan Anggaran Modal .............................................. 120
Jenis dan Pentingnya Faktor Keperilakuan dari Penyusunan
Anggaran Modal ................................................................................ 120
Tampilan Rasional ............................................................................. 122
Saran Perbaikan ................................................................................. 122
Pertanyaan.......................................................................................... 122
BAB XV ASPEK KEPERILAKUAN PADA AUDIT INTERNAL ............ 123
Tujuan Pembelajaran ......................................................................... 123
Perbedaan Internal Auditor dengan Eksternal Auditor...................... 124
Keterikatan Pribadi ........................................................................... 124
Gaya Kepemimpinan ......................................................................... 125
Perubahan Manajemen....................................................................... 126
Pengelolaan Konflik........................................................................... 127
Metode Pengelolaan Konflik ............................................................. 127
Masalah-masalah Hubungan.............................................................. 127
Karakteristik Umum Individu............................................................ 128
Komunikasi yang Efektif ................................................................... 128
Audit Partisipastif .............................................................................. 129
Penggunaan Pengetahuan Keperilakuan dalam Audit ....................... 130
Pertanyaan.......................................................................................... 130
BAB XVI AKUNTANSI SOSIAL ................................................................... 131
Tujuan Pembelajaran ......................................................................... 131
Pengertian .......................................................................................... 132
Latar Belakang Sejarah...................................................................... 132
Permasalahan Sosial Indonesia.......................................................... 133
Pengukuran ........................................................................................ 133
Menetukan Biaya dan Manfaat Sosial ............................................... 133
Kuantifikasi terhadap Biaya dan Manfaat.......................................... 133
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