Yogyakarta, June 9th, 2022
The Master of Science and Doctoral Program (MD) FEB UGM has held an open examination for the promotion of Doctor of Accounting Science for a Ph.D. candidate, Krisnhoe Rachmi Fitrijati. Mr. Suyanto, M.B.A., Ph.D., Vice Dean for Finance, Asset, and Human Resource, acted as Chair of the Session. In this Open Examination, presented Prof. Mahfud Sholihin, M.Acc., Ph.D. as a promoter, and Dr. Sumiyana, M.Si. also Hardo Basuki, M.Soc.Sc., Ph.D. as co-promoter. In addition, the assessment team was also present, which included Eko Suwardi, M.Sc., Ph.D. dan Choirunnisa Arifa, M.Sc., Ph.D. The team of examiners in this trial was Rusdi Akbar, M.Sc., Ph.D. and Dr. Eko Yulianto, M.Sc. Also attending were the families of the doctoral candidates, work relatives from Universitas Jenderal Soedirman, and invited guests.
The open doctoral promotion examination was opened by the chairman of the session and then given chances to the promoter, co-promoter, assessment team, and examiner team to ask questions related to the dissertation that has been done. The Ph.D. candidate was able to answer questions well and fluently and defended the argument for her dissertation entitled “Impact of Cognitive Distortion and Accountability Pressure on Auditor’s Decision-Making Considerations,” so that she successfully graduated with the predicate “satisfying.”
For information, Dr. Krisnhoe focuses on the auditor’s decision-making considerations. The purpose of this study is to examine the impact of cognitive distortions and accountability pressures on auditors’ decision-making considerations. The thing that underlies Dr. Krisnhoe raised the topic that he wanted to know the auditor’s decision-making considerations relevant to his assignment through receiving information and doing an evaluation. In decision making, there are three cognitive elements, such as intensity, duration, and direction. Based on several previous studies, auditors tend to experience cognitive distortions when they apply self-defense mechanisms, namely when auditors need to maintain their reputation and good name, so the decision-making considerations become dysfunctional.
Tests in this study used experiments with manipulating the types of cognitive distortions, so the auditor’s behavior in dealing with cognitive distortions and making decisions is known. The result of this study practically greatly contributes that the focus of continued education should be equipped with moral and ethical values in the curriculum, so accountants understand things that must be maintained as a self-image and improve their competence and capability for good and non-dysfunctional decision-making. The motivation of subordinates is also needed to stimulate their work, not only demand accountability.
This lecturer at the Faculty of Economics and Business at Universitas Jenderal Soedirman officially holds the 5534th doctoral degree who passed the exam at Universitas Gadjah Mada and the 318th who passed the exam at FEB UGM. Prof. Mahfud Sholihin, M.Acc., Ph.D. as the promoter, congratulated Dr. Krisnhoe, her family, and her institutions for her achievement on a doctoral degree. Hopefully the knowledge gained will benefit and support the next contribution. He ordered that Dr. Krisnhoe still maintains the good name of the alma mater and always maintains communication. (Y)
