PENGARUH MONITORING CONTROL DAN KONDISI ADVERSE SELECTION TERHADAP ESKALASI KOMITMEN PENGAMBILAN KEPUTUSAN INVESTASI

Monitoring Control, Adverse Selection, Commitment Escalation

Abstract

This study aims to identify and analyze the effect of monitoring control and adverse selection on
the escalation of commitment to investment decision making. This study used a factorial 2x2
Beetween subject experimental design with an instrument in the form of a case. Participants in
this study were students of the accounting study program as a manager's proxy, with a purpose
sampling technique, which had taken Management Accounting and Financial Management
courses. There were 59 participants in this study. The analysis technique used was two ways
ANOVA. The results showed that monitoring control and adverse selection had an effect on the
escalation of investment decision-making commitment.