Psikologi Dalam Manajemen Akuntansi: Review Literatur Tentang Kognitif dan Motivasi
DOI:
https://doi.org/10.62108/asrj.v4i2.10109Keywords:
Manajemen Akuntansi, Psikologi Kognitif, Motivasi, Pengambilan KeputusanAbstract
Pengambilan keputusan akuntansi terdapat dipengaruhi oleh peran psikologis, yaitu motivasi dan kognitif. Kognitif mempengaruhi cara individu memproses informasi dan motivasi mendorong perilaku individu untuk mencapai tujuan tertentu. Penelitian ini mengkaji mengenai peran psikologis yaitu motivasi dan kognitif dengan metode kualitatif berbasis literatur review. Diketahui bahwa motivasi dan kognitif tidak hanya mempengaruhi proses pengambilan keputusan tetapi kualitas, etika keputusan yang diambil serta menciptakan lingkungan kerja yang mendukung pengambilan keputusan yang objektif, etis dan efektif.
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Copyright (c) 2025 Audrey Alya, Eunike Vini Rika, Ghefira Nur Annisa, Hutri Zarah Tatnya, Lamtiur Ruth Lumbangaol, Meri Putri Sari, Rhegina Rahel, Yosellyne Hutri Agustina, Lidya Primta Surbakti
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