Pengaruh Adverse Selection dan Negative Framing pada Kecenderungan Eskalasi Komitmen

Abstract

Escalation of commitment is a decision to increase or expand the commitment to a project or a particular investment even though the investment project or indicate failure. This research has the objective to obtain empirical evidence of the effect of adverse selection and negative framing effect on the escalation of commitment tendency. Experimental design used of this research is 2 x 2 factorial design with the instrument in the form of cases. Participants in this research were Magister ofAccounting and Magister of Management students, as a proxy manager chosen by purposive sampling technique as much as 196 participants. This research uses of two ways ANOVA analysis techniques. This research proves that adverse selection and negative framing have an influence on the propensity of escalation of commitment.

Framing Dan Gender Dalam Kepatuhan Pajak : Studi Eksperimen

“…Penelitian Hasseldine dan Hite (2003) (Pasek et al, 2016;Sari & Wirakusuma, 2016;Wardani & Sukirno, 2014). Perbedaan dari penelitian Hasseldine dan Hite (2003) yaitu penelitian ini menguji efek framing terhadap kepatuhan pajak yang diteliti dengan menguji variabel gender terhadap konsep maskulinitas dan femininitas seperti yang disarankan dalam penelitian (Kastlunger, et al, 2010).…”

“…Hasil yang didapatkan dalam penelitian ini menunjukan bahwa framing positif/negatif tidak mempengaruhi kepatuhan pajak. Hal ini tidak sejalan dengan penelitian sebelumnya yang dilakukan oleh (Pasek, et al, 2016;Sari & Wirakusuma, 2016;Hasseldine & Hite, 2003)…”

The effect of sunk cost, framing effect, and educational background on the escalation of commitment

“…From an economic view, sunk costs should be irrelevant for future decisions because decisionmakers are supposed to continue favorable projects, not unfavorable ones (Amelia, 2014). The fact that a project gives negative feedback brings on several possibilities, either because of gains and irrecoverable costs that had been spent or uncertain future benefits and costs (Sari & Wirakusuma, 2016). Hereby, sunk cost is the determinant of an unfavorable project since it is irrecoverable and will not bring future benefits.…”

“…Feldman and Wong (2018) described that despite the duty of managers to calculate maximum future benefits and costs, sunk costs are difficult to ignore since negative feedback tends to draw managers in expecting that action will be taken (escalate) to avoid additional losses. Negative framing likewise affects managers to choose higher-risk conditions on how it aims to escalate commitment (Sari & Wirakusuma, 2016). Thus, situations involving sunk cost (seen as risk) eventually result in a failing course of action and even escalate that commitment further in the expectance of recovering initial investment.…”

“…Framing is related to one reference point which is used for benchmarking comparisons (Sari & Wirakusuma, 2016). Hereby, the framing effect shows some situations that are framed as success (positive framing) and failure (negative framing).…”