Pengaruh Komitmen Terhadap Respon Auditor Atas Tekanan Sosial: Sebuah Eksperimen  

Oleh:

Rahayu, Dyah Sih ; Faisal

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 9 no. 1 (Jun. 2005), page 15.
Topik: Social Influence Pressures; Commitment; Experiment

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper reports the results of an experiment examining whether social influences pressures within the accounting firm affect auditor's willingness to sign-off on financial statements that are materially misstated. A sample of 54 students from Pendidikan Profesi Akuntansi (PPA) participated in a between-subjects experiments. The result 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.

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