PENGARUH KOMITMEN TERHADAP RESPON AUDITOR ATAS TEKANAN SOSIAL: SEBUAH EKSPERIMEN
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.
Keywords: social influence
pressures, commitment, experiment
Penulis: Dyah Sih Rahayu,
Faisal Faisal
Kode Jurnal: jpakuntansidd050007
