TEKANAN PENGARUH SOSIAL DALAM MENJELASKAN HUBUNGAN MORAL REASONING TERHADAP KEPUTUSAN AUDITOR
ABSTRACT: This research
examines whether social influence pressure within the accounting firms affect
auditor's willingness to sign-off on financial statements that are materially
misstated. This paper also examines the effect of moral reasoning as variable
that may impact individual responses to social influence pressures. A sample of
92 students from Pendidikan Profesi Akuntansi (PPAk) participated in a
between-subjects experiment. The results support the hypothesis that obedience
and conformity pressures significantly increased auditor's willingness to
sign-off on account balance that was materially misstated. On the other hand,
the result shows that moral reasoning does not have effect to auditors’
decisions under social influence pressure.
Penulis: Faisal
Kode Jurnal: jpakuntansidd070041
