Sharia Accounting Decision Making Model Moderated by Company Culture
Abstract
This research aims to determine the influence of cognitive bias and heuristic bias on sharia accounting decision making moderated by company culture. This research refers to a Quantitative Approach to the Population of Company Stakeholders in Indonesia. Determination of the sample using purportive sampling technique. Data processing uses the questionnaire method. Respondents in this research are company stakeholders in Indonesia. Data analysis uses Structural Equation Analysis (SEM), the Measurement Model is used to test Validity and Reliability. Research Results Show that 1) Cognitive Bias has no effect on Sharia Accounting Decision Making 2) Moderation by Corporate Culture has an effect on Sharia Accounting Decision Making 3) Heuristic Bias has no effect on Sharia Accounting Decision Making 4) Moderation by Company Culture and Heuristic Bias has no effect on Sharia Accounting Decision Making 5) Moderation by company culture and Cognitive Bias has an effect on Sharia Accounting Decision Making.
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