DAMPAK KOMITMEN DAN MORAL REASONING TERHADAP RESPON AUDITOR DALAM PENGARUH TEKANAN SOSIAL (Studi Eksperimental Semu terhadap Auditor di Kantor Akuntan Publik Asing)

Abstract

This research was a result from an experiment which examined the influence of organization commitment, professional commitment, and moral reasoning on auditors response in social pressure (obedience pressure and conformity pressure). Auditor response was reflected by their willingness to signoff material misstated in financial statement. This research was replicated from the previous research, Lord and DeZoort (2001), with “The Impact of Commitment and Moral Reasoning on Auditors’ Responses to Social Influence Pressure” as the title. The difference between this research and the previous is in the object or the location. Previous study was done in one international company in US, while this research was done with the quasi experiment toward every public accountant who works in Foreign Public Accountant Company in Indonesia. There were 45 public accountant who participated in this research which consist of PricewaterhouseCoopers which affiliates with Tanudiredja, Wibisana & Co, Ernst and Young which affiliates with Osman Bing Satrio, and KPMG (Klynveld Peat Marwick Goerdeler) which affiliates with Sidharta and Widjaja. The hypotheses resarch was examined with Anova in SPSS 17 program. The result of this research shows that social pressure (obedience pressure and conformity pressure) have a different influence with the auditor response which proxied with sign in. Auditor in obedience pressure has a significant influence on auditor response. On the other hand, organization commitment, professional commitment, and moral reasoning not all have a significant relation on auditor response. The variable which has a significant relation with auditor response was moral reasoning.