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Pengaruh Komitmen Terhadap Respon Auditor Atas Tekanan Sosial: Sebuah Eksperimen

Author

Listed:
  • Dyah Sih Rahayu
  • Faisal Faisal

    (Fakultas Ekonomi Universitas Diponegoro Semarang
    Fakultas Ekonomi Universitas Diponegoro Semarang)

Abstract

This paper reports the results of an experiment examining whether social influence pressures within the accounting firm affect auditor's willingness to sign-off on financial statements that are materially misstated. This paper also examines the effects of organizational commitment, professional commitment as variables that may impact individual responses to social influence pressures. A sample of 54 students from Pendidikan Profesi Akuntansi (PPA) participated in a between-subjects experiment. The results support the hypothesis that obedience pressure significantly increased auditor's willingness to sign-off on account balance that was materially misstated. However, the results failed to support hypothesis that organizational commitment and professional commitment have effect to auditor's decisions under social influence pressure.

Suggested Citation

  • Dyah Sih Rahayu & Faisal Faisal, 2005. "Pengaruh Komitmen Terhadap Respon Auditor Atas Tekanan Sosial: Sebuah Eksperimen," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 9(1), pages 13-22, Juni.
    • Handle: RePEc:uii:jaaife:v:9:y:2005:i:1:p:13-22
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