Pengaruh Komitmen Terhadap Respon Auditor atas Tekanan Sosial: Sebuah Eksperimen

Dyah Sih Rahayu, Faisal Faisal

Abstract

This paper reports the results of an experiment examining whether social influence pres¬sures 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, pro¬fessional commitment as variables that may impact individual responses to social influence pres¬sures. A sample of 54 students from Pendidikan Profesi Akuntansi (PPA) participated in a be¬tween-subjects experiment. The results support the hypothesis that obedience pressure signifi¬cantly 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.

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)

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JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.