Tekanan Pengaruh Sosial Dalam Menjelaskan Hubungan Moral Reasoning Terhadap Keputusan Auditor  

Oleh:

Faisal

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 4 no. 1 (Jun. 2007), page 25-46.
Topik: Social Influence Pressure; Moral Reasoning; Experiment
Fulltext: AA71_04-01_Faisal.pdf (439.6KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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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.

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