Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel anteseden (Penelitian terhadap Auditor Kantor Akuntan Publik yang Listed di BEJ dengan Pendekatan Partial Least Square)

YUVISA, Ewing and ROHMAN, Abdul and SRI HANDAYANI, Sri Handayani (2008) Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel anteseden (Penelitian terhadap Auditor Kantor Akuntan Publik yang Listed di BEJ dengan Pendekatan Partial Least Square). In: Simposium Nasional Akuntansi 11 (SNA 11), 23 - 24 Juli 2008, Universitas Tanjung Pura.

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Abstract

This study examines the influence of Auditors’ Identification with Their Client on Auditors’ Objectivity with Auditor Tenure, Client Importance and Client Image as Antesedent Variable. Continuing research by Bamber and Iyer in 2005, as for becoming object from this research is auditors at Accounting Firms which listed in Bapepam and Jakarta Stock Exchange (BEJ) in Indonesia. This research represents the empirical test which used convinience sampling technics in data collection. Data were collected using a survey of 104 auditors at Accounting Firms. Data analysis uses Structural Equation Model (SEM) with the program SmartPLS (Partial Least Square). Results of hypothesis examination indicate that to three factor in Social Identity Theory is auditor tenure (AT), client importance (CI) dan client image (CM) have positively influences on Client identification (CID). The conclusion that auditors do identify with their client and that auditors who identify more with a client are more likely to acquiecence to the client-preferred position. On the other hand, more experienced auditors and auditors who exhibit higher level of professional identification are less likely to acquiesce to the client’s position. Keywords: Auditor Objectivity, Client Identification, Auditor Tenure, Client Importance, Client Image, Professional Identification, Social Identity Theory, Structural Equation Model (SEM), Partial Least Square.

Item Type:Conference or Workshop Item (Paper)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:17120
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:21 Jul 2010 09:58
Last Modified:21 Jul 2010 09:58

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