Pengaruh Efek Pembingkaian Terhadap Pengambilan Keputusan Divestasi

Authors

  • Galant Victory Universitas Andalas, Padang, Indonesia
  • Fauzan Misra Universitas Andalas, Padang, Indonesia

DOI:

https://doi.org/10.38035/jemsi.v6i4.4614

Keywords:

Pengambilan Keputusan, Divestasi, Framing Effect, Akuntansi Keperilakuan, Eksperimen

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh framing terhadap pengambilan keputusan divestasi. Penelitian berfokus pada proses pengambilan keputusan divestasi yang diduga dipengaruhi oleh perilaku manajer/direktur sebagai pengambil keputusan. Teori prospek adalah dasar teoritis utama dalam memahami bagaimana manajer menanggapi informasi yang berkaitan dengan keuntungan dan kerugian. Efek pembingkaian mengacu pada bagaimana penyajian informasi (positif atau negatif) mempengaruhi kecenderungan untuk membuat keputusan berisiko. Penelitian ini menggunakan pendekatan eksperimental untuk mengkaji pengaruh efek framing pada pengambilan keputusan divestasi. Hasil penelitian menunjukkan bahwa efek framing secara signifikan mempengaruhi pengambilan keputusan divestasi. Informasi yang disajikan dalam bingkai positif cenderung memicu perilaku menghindari risiko, sedangkan bingkai negatif meningkatkan perilaku mencari risiko. Penelitian ini diharapkan dapat membuka pembahasan lebih lanjut tentang pengaruh faktor psikologis dan perilaku dalam pengambilan keputusan strategis yang jarang dibahas dalam penelitian di bidang akuntansi manajemen. Selain itu, penelitian ini diharapkan dapat memberikan kontribusi yang signifikan terhadap literatur akademik terkait bagaimana penyajian informasi akuntansi manajemen yang berguna untuk pengambilan keputusan.

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Published

2025-04-22

How to Cite

Victory, G., & Misra, F. (2025). Pengaruh Efek Pembingkaian Terhadap Pengambilan Keputusan Divestasi. Jurnal Ekonomi Manajemen Sistem Informasi, 6(4), 2604–2614. https://doi.org/10.38035/jemsi.v6i4.4614

Issue

Vol. 6 No. 4 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2025)

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