DAMPAK KOMITMEN DAN MORAL REASONING PADA RESPON AUDITOR TERHADAP PENGARUH TEKANAN SOSIAL

Abstract

This paper reports the results of an experiment examining whether social influence pressures within the accounting firm affect auditors' willingness to sign-off on financial statements that are materially misstated. We also evaluate the effects of organizational commitment, professional com¬mitment, and moral development as three variables that may impact individual responses to social influence pressure. A sample of 171 auditors from auditing firm participated in a between-subjects experiment with obedience pressure from superiors and conformity pressure from peers as the social influence pressure treatments. The results indicate that obedience pressure significantly increased auditors' willingness to sign-off on an account balance that was materially misstated, although confor¬mity pressure did not. The findings also supported the predictions for organizational commitment. However, the predicted effects for professional commitment and moral development did not emerge. Key Words: Organizational Commitment, Professional Commitment, and Moral Development