Perilaku Auditor dalam Situasi Konflik Audit: Peran Locus Of Control, Komitmen Profesi, dan Kesadaran Etis
Umi Muawanah ( Adv.Dr. Nur Indriantoro, M.Sc ), Dr.Nur Indriantoro, M.Sc
2000 | Tesis | S2 Accounting
Penelitian ini bertujuan untuk menguji pengaruh interaksi antara variabel personalitas dan cognitive style terhadap perilaku auditor dalam situasi konflik audit. Secara khusus penelitian ini bertujuan untuk menguji pengaruh moderating kesadaran etis terhadap hubungan antara locus of control dan komitmen profesi dengan respon auditor dalam situasi konflik yaitu kemampuan auditor untuk menolak atau menerima tekanan klien. Data penelitian diperoleh melalui mail survey kepada auditor yang berpengalaman dari kantor akuntan publik dan diperoleh data sebanyak 75 responden. Daftar kuisioner dikirimkan untuk memperoleh data dari variabel locus of control, komitmen profesi, kesadaran etis dan respon auditor dalam situasi konflik audit. Data dianalisa dengan teknik regresi berganda. Hasil analisa menunjukkan bahwa kesadaran etis memoderat hubungan antara variabel personalitas (locus of control dan komitmen profesional) dengan respon auditor dalam situasi konflik audit. Penemuan ini mendukung hasil penelitian sebelumnya serta literatur akuntansi keperilakuan yang menyatakan bahwa interaksi antara variabel personalitas dengan cognitive style mempengaruhi perilaku dalam pengambilan keputusan, tennasuk di dalamnya pengambilan keputusan etis. Hasil penelitian ini mempunyai implikasi terhadap pentingnya pengakuan baik variabel personalitas (locus of control dan komitmen profesi) maupun kesadaran etis sebagai cognitive style dalam menjelaskan perilaku dalam pengambilan keputusan dalam lingkungan auditing. Implikasi lainjuga disampaikan dibagian akhir dari laporan penelitian ini, disamping keterbatasan yang harus dipertimbangkan dengan hati-hati untuk pengambilan kesimpulan. Saran dan arah penelitian diajukan untuk usaha pengembangan bi dang yang sama di masa mendatang.
In general, the objective of this study was to determine the interaction effects of personality variables and cognitive style on the behavior of auditor in an audit conflict situation. In particular, this study examined the moderating effect of ethical awareness on relationship between locus of control as well as professional commitment and auditors' response in an audit conflict situation i.e. auditors' ability to resist or to accede clients' presures. The study used data collected through mail survey from seventy five experienced auditors from a sample of CPA firms. The questionaire list sent to each respondent was designed to provide data on four variables: locus of control, professional commitment, ethical awareness, and auditors' response in an audit conflict situation. The data were analysed using multiple regression technique. The analysis found that ethical awareness moderated the relationship between personality variables (i.e. locus of control and professional commitment ) and auditors' response in an audit conflict situation. These finding supported the previous research results and literature of behavioral accounting arguing that the interaction between personality variable and cognitive style affect the behavior in decision making, included ethical decision making. Result of this study implied that the explicit recognition of both personality variables (i.e. locus of control and professional commitment) and ethical awareness as cognitive style variable provides a better explanation for audit practice in an auditors' ethical decision making. Other implications for audit practice were also considered. In addition, to understand the result and implication, constrain and limitations of this study should be carefully though about and for this reason, the study also proposes the directions for future research in the area.
Kata Kunci : konflik audit,locus of control,komitmen profesi
