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PENGARUH ATTRIBUTE FRAMING DAN JUSTIFICATION TERHADAP PENGAMBILAN KEPUTUSAN PENGANGGARAN MODAL (STUDI EKSPERIMEN PADA MAHASISWA)
This study aims to examine the effect of positive attribute framing and the justification required in giving approval for capital budgeting decisions. This study used an experimental method with a 2x2 experimental design between subjects. Participants are 83 Islamic Accounting students who have studied material related to capital budgeting. The data was processed using theone way ANOVA and two way ANOVA test to compare the averages between the experimental groups through a data analysis tool in the form of IBM SPSS Version 25. The results show that attribute framing can positively encourage individuals to approve capital budgeting projects. Furthermore, providing justification can reduce the propensity of individuals to approve capital budgeting projects. Finally, the interaction of negative attribute framing with justification required has a negative effect on capital budgeting decisions.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH ATTRIBUTE FRAMING DAN JUSTIFICATION TERHADAP PENGAMBILAN KEPUTUSAN PENGANGGARAN MODAL (STUDI EKSPERIMEN PADA MAHASISWA) (Text)
PENGARUH ATTRIBUTE FRAMING DAN JUSTIFICATION TERHADAP PENGAMBILAN KEPUTUSAN PENGANGGARAN MODAL (STUDI EKSPERIMEN PADA MAHASISWA) (Other)
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