Pengaruh Komitmen Terhadap Respon Auditor atas Tekanan Sosial: Sebuah Eksperimen
This paper reports the results of an experiment examining whether social influence presÂ¬sures within the accounting firm affect auditorâ€™s willingness to sign-off on financial statements that are materially misstated. This paper also examines the effects of organizational commitment, proÂ¬fessional commitment as variables that may impact individual responses to social influence presÂ¬sures. A sample of 54 students from Pendidikan Profesi Akuntansi (PPA) participated in a beÂ¬tween-subjects experiment. The results support the hypothesis that obedience pressure signifiÂ¬cantly increased auditorâ€™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 auditorâ€™s decisions under social influence pressure.
Keywords: social influence pressures, commitment, experiment.
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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.