Pengaruh Gender, Tekanan Ketaatan, Tekanan Anggaran Waktu Kompleksitas Tugas dan Pengalaman Auditor Terhadap Audit Judgment
DOI:
https://doi.org/10.60006/graha.v7i2.16Keywords:
Profesionalisme, gender, audit judgmentAbstract
Framework of this research plan is based on considerations of motivation attitude of professionalism among auditors with the leadership of the CAC. In an audit process conducted by the firm will set up a team consisting of men and women, in decision-making process usually occurs a few conflicts between men and women. This is similar to research conducted by Rahmawati and Setyaningtyas in 2004. In addition, this study is a replication of research conducted by Hartanto and Kusuma (2000), which examines the effect of obedience pressure on audit judgments. Of the few existing references such as research conducted Jamilah et al, Rahmawati, Zulaikah and other most talked about gender, compliance and audit judgments pressure. Thus, the hypothesis was first proposed) gender did not influence audit judgments 2) pressures affect compliance audit judgments 3) the complexity of the task affect audit judgments. Unit analysis of this study is the auditors who work pad KAP in Semarang, senior and junior level auditor who was taken by a random sampling. After doing the questionnaire, the sample chosen for analysis as much as 41 people. Given this continued research is expected to issue about auditors will audit judgments obtained in a more comprehensive solution.
References
Aryani dan Rahmawati, 2007, Variabel Pertimbangan Moral Authoritarian Dan Gendermemoderasi Pengaruh Tekanan Kepatuhan Dengan Judgment Auditor, Jurnal Akuntansi Dan Keuangan, vol. 6, No. 1: 18-38.
Djuari dan Titik, 2005, Peran Gender dan Penalaran Moral dalam Pengambilan Keputusan Etis di Bidang Manajemen dan Implikasinya: Study Kasus pada Organisasi Nir Laba, Jurnal Manajemen dan Bisnis, Vol.4, No 2:129-139.
Fakih, M, 1996. Analisis Gender dan Transformasi Sosial. Yogyakarta: Pustaka Pelajar.
Ghozali, Imam, 2005, Model Persamaan Struktur, Konsep dan Aplikasi dengan Program AMOS Ver. 5.0, Badan Penerbit Universitas Diponegoro, Semarang.
Hartanto dan Kusuma, 2000, Analisis Perilaku Tekanan Ketaatan Terhadap Judgment Auditor, Jurnal Akuntansi dan Manajemen STEI YKPN: 1-14.
Hamzah dan Paramita, 2005, Perbedaan Perilaku Etis Dan Tekanan Kerja Perspektif Gender Dalam Audit Judgment Laporan Keuangan Historis Dan Kompleksitas Tugas, Jurnal Ilmiah Akuntansi, 18 – 29.
Ikatan Akuntan Indonesia-Kompartemen Akuntan Publik, 2001, Standar Akuntan Publik, Per 1 Januari 2001, Penerbit Salemba, Empat, Jakarta.
Jamilah, Siti, et. al 2007, Pengaruh Gender , Tekanan Ketaatan dan Kompleksitas Tugas terhadap Audit Judgment, Simposium Nasional Akuntansi C, AUEP-06: 1-29.
Kuntari, Yeni, 2001, Pengalaman Organisasi Evaluasi Terhadap Kinerja dan Hasil Karir pada Kantor Akuntan Publik: Pengujian Pengaruh Gender, Jurnal Ekonomi dan Bisnis Indonesia, Vol. 16, No. 1, 74-87.
Mosse, C, 1996, Gender Pembangunan, Yogyakarta: Pustaka Pelajar
Mutmainah, Siti, 2007, Studi Tentang Perbedaan Evaluasi Etis, Intensi Etis (Ethical Intention) Dan Orientas Dilihat Gender Dan Disiplin Ilmu: Potensi Rekruitmen Staf Profesional Pada Kantor Akuntan Publik, Jurnal Riset Akuntansi Indonesia, VOL. 10. No. 1, 43-67.
Nugrahaningsih, Putri, 2005, Analisis Perbedaan Perilaku Etis Auditor Di Kap Dalam (Etical Internation) Dan Orientas Etis Dilhat Gender Dan Disiplin Ilmu: Potensi Rekruitmen Staf Profesional Pada Kantor Akuntan Publik, Jurnal Riset Akuntan Indonesia, Vol. 10, No. 1, 43-67.
Rahmawati dan Setyaningtyas Honggowati, 2004, Pengaruh Tekanan Kepatuhan, Gender, Authoritarian Dan Pertimbangan Moral Terhadap Judgment Auditor, Jurnal Bisnis dan Manajemen, Vol. 1, No. 1: 42-64.
Sholeh, Achmad Zanbar, 2005, Ilmu Statiska, Pendekatan Teoritis Dan Aplikasi, Penerbit: Rekayasa Sains. Bandung.
Zulaikha, 2006, Pengaruh interaksi gender, kompleksitas tugas, dan pengalaman asuditor terhadap audit judgment. Simposium Naional Akuntansi. Bandung.
