Analisis Pengaruh Budaya Organisasi dan Kepuasan Kerja terhadap Perilaku dan Judgment Auditor (Studi Komparasi antara BPK dan KAP)

BHAHESTI, AKBAR (Adv.: Dewi Fatmawati, S.E, M.Ec.), Dewi Fatmawati, S.E, M.Ec.

2015 | Skripsi | S1 Accounting

Penelitian ini bertujuan untuk menguji dan meningkatkan pemahaman mengenai pengaruh budaya organisasi terhadap kepuasan kerja, pengaruh kepuasan kerja terhadap perilaku audit disfungsional, dan pengaruh budaya organisasi terhadap judgment materialitas. Selain itu, dilakukan pengujian untuk mengetahui perbedaan budaya organisasi antara BPK dan KAP, serta perbedaan kepuasan kerja, perilaku audit disfungsional, dan judgment materialitas antara auditor BPK dan KAP. Metode pada penelitian ini adalah dengan menggunakan uji regresi linier dan uji beda (t-test).



Berdasarkan hasil penelitian, perbedaan budaya organisasi antara BPK dan KAP hanya pada budaya birokrasi. Budaya organisasi berpengaruh positif signifikan terhadap kepuasan kerja. Kepuasan kerja secara keseluruhan dan kepuasan kerja intrinsik berpengaruh negatif signifikan terhadap perilaku audit disfungsional pada auditor KAP dan populasi. Auditor BPK dan KAP tidak memiliki perbedaan pada kepuasan kerja dan perilaku audit disfungsional, tetapi memiliki perbedaan pada judgment materialitas, dimana auditor BPK lebih konservatif daripada auditor KAP. Judgment materialitas ini hanya dipengaruhi oleh budaya birokrasi secara populasi. Penelitian ini dapat membantu entitas audit untuk menurunkan perilaku audit disfungsional dengan meningkatkan budaya organisasi di entitas audit tersebut.

This study aimed to test and improved the understanding on the influence of organizational culture on job satisfaction, the influence of job satisfaction on dysfunctional audit behavior, and the influence of organizational culture on materiality judgment. Moreover, a test was conducted to discover the differences between organizational culture of BPK and KAP, and difference in job satisfaction, dysfunctional audit behavior, and materiality judgment between BPK and KAP auditors. The methods of this study were linear regression test and difference test (t-test).



Based on the result of the study, difference in organizational cultures of BPK and KAP was only bureaucratic culture. Organizational culture had significant positive influence on job satisfaction. Overall job satisfaction and intrinsic job satisfaction had significant negative influence on dysfunction audit behavior in KAP auditors and the population. BPK and KAP auditors had no difference in job satisfaction and dysfunctional audit behavior, but theres difference in materiality judgment, in which BPK auditors were more conservative than KAP auditors. This materiality judgment was only influenced by bureaucratic culture in population. This study could help audit entities to reduce dysfunctional audit behavior by improving organizational culture in the audit entities.

Kata Kunci : Organizational Culture, Job Satisfaction, Dysfunctional Audit Behaviors, Materiality Judgment, BPK, and KAP, Budaya Organisasi, Kepuasan Kerja, Perilaku Audit Disfungsional, Judgment Materialitas.