Pengaruh Komitmen Terhadap Respon Auditor atas Tekanan Sosial: Sebuah Eksperimen

Dyah Sih Rahayu () and Faisal Faisal ()

Jurnal Akuntansi dan Auditing Indonesia, 2005, vol. 9, issue 1

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.

Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:uii:jaaife:v:9:y:2005:i:1:id:810

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