Efek Goal Commitment, Lingkungan Litigasi, dan Kepercayaan Pada Penerimaan Auditor Atas Metode Pilihan Klien (Studi Empiris Pada KAP Jakarta)
Keywords:
Goal Commitment, litigation environment, trust, aggressive financial reporting, client's preferred method
Abstract
The purpose of this research is to examine three factors that affect audit decision such as goal commitment, litigation environment and trust on auditor’s acceptance of the client’s preferred methods. Data were collected through questionaires using purposive sampling method. Samples were selected from accounting firms which were listed on Directory of Ikatan Akuntan Publik Indonesia for 2013 period in Jakarta. Out of the 150 questionnaires sent, the final analysis was based on the response from 109 auditors (72.67%). Moreover, data analysis uses Structural Equation Model (SEM) by using AMOS (Analysis of Moment Structures) version 21.0. The results of this research reveal that (1) goal commitment is positively related to the auditor’s acceptance of the client’s preferred method, (2) litigation environment is negatively related to the auditor’s acceptance of the client’s preferred method, and (3) trust is negatively related to the auditor’s acceptance of the client’s preferred method
References
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Ball, R., Robin, A., Wu, J.S., 2003. Incentives versus standards: properties of accounting income in four East Asian Countries. Journal of Accounting and Economics 36, 235–270.
Bazerman, M. H., Loewenstein, G., dan Moore, D. A. 2002. Why good accountants do bad audits. Havard Business Review, 80(11), 96−102
Chang, C. J., dan Hwang, N. R. 2003. The impact of retention incentives and client business risks on auditors' decisions involving aggressive reporting practices. Auditing: A Journal of Practice & Theory, 22(2), 207−218.
DeFond, M.L., dan Francis, J.R., 2005. Audit research after Sarbanes-Oxley.
Auditing: A Journal of Practice and Theory 24 (Suppl.), 5–30.
Farmer, T. A., Rittenberg, L. E., dan Trompeter, G. M. (1987). An investigation of the impact Of economic and organizational factors on auditor independence. Auditing: A Journal of Practice & Theory, 7(1), 1−14.
Firth, M. 1980. Perceptions of auditor independence and official ethical guidelines. The Accounting Review, 55(3), 451−466.
Ghozali, Imam. 2008.Model Persamaan Struktural Konsep dan Aplikasi dengan Program Amos 16.0. Semarang: Badan Penerbit Universitas Diponegoro.
Gujarati, D.1999. ”Ekonometrika (Alih bahasa: Sumarno Zein)”. Jakarta:PT.GeloraAksara ratama.
Hackenbrack, K., dan Nelson, M. W. 1996. Auditors' incentives and their application of financial accounting standards. The Accounting Review, 71(1), 43−59.
Hair, J.F. et al. 1998. Multivariate Data Analysis. New Jersey. Prentice-Hall.
Hollenbeck, J. R., dan Klein, H. J. 1987. Goal Commitment and Goal-Setting Process: Problems, Prospects and Proposal for Future Research. Journal of Applied Psychology. Vol. 72, No.2, 212-220
Hudayati, Ataina. 2002. Perkembangan Penelitian Akuntansi Keprilakuan:Berbagai Teori dan Pendekatan yang Melandasi. JAAI Volume 6 No.2.
Hwang, N. R. dan Chang, C. J. 2010. Litigation environment and auditors’ decisions to Accept clients’ aggressive reporting. Auditing: Journal of Accounting Public Policy, 29, 281-295.
Juanda, Ahmad. 2007. Pengaruh Risiko Litigasi dan Tipe Strategi Terhadap Hubungan Antara Konflik Kepentingan Konservatisma Akuntansi. Universitas Muhamadiyah Malang.
Johnstone, K. M., Sutton, M. H., dan Warfield, T. D. 2001. Antecedents and consequences of independence risk: Framework for analysis. Accounting Horizons, 15(1), 1−18.
Kadous, K., Kennedy, S. J., dan Peecher, M. E. 2003. The effect of quality assessment and directional goal commitment on auditors' acceptance of client-preferred accounting methods. The Accounting Review, 78(3), 759−778.
Kerler, W. A., III, dan Killough, L. N. 2009. The effects of satisfaction with a client’s management during a prior audit engagement, trust, and moral reasoning on auditor’s perceived risk of management fraud. Journal of Business Ethics, 85(2), 109-136.
Kerler, W. A., III, dan Brandon, D. M. 2010. The effects of trust, client importance, and goal commitment on auditors' acceptance of client-preferred methods. Advances in Accounting, incorporating Advances in International Accounting, 26, 246–258
Klein, H. J., Wesson, M. J., Hollenbeck, J. R., Wright, P. M., dan DeShon, R. P. (2001). The assessment of goal commitment: A measurement model meta-analysis. Organizational Behavior and Human Decision Processes, 85(1), 32−55.
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., Vishny, R.W., 1998. Law and finance. Journal of Political Economy 106 (6), 1113–1155.
Locke, E. A., dan Latham, G. P. 1990. A Theory of Goal Setting & Task Performance. Englewood Cliffs: Prentice-Hall, Inc.
Lord, A. T. 1992. Pressure: A methodological consideration for behavioral research in auditing. Auditing: A Journal of Practice & Theory, 11(2), 89−108.
Nooteboom, B. (1996). Trust, Opportunism and Governance : A Process and Control Model, Organizatiom Studies, 17 (6), 985-1010.
Oktina Putri Utami. 2012. Faktor-faktor yang Mempengaruhi Penerimaan
Auditor atas Metode Pilihan Klien. Skripsi Universitas Sultan Ageng Tirtayasa
Sugiyono. 2005. Metode Penelitian Administrasi. Bandung : Alfabeta
Suhendro, Saring. 2006. Motivasi dan Etika Manajemen Laba. Forum Ekonomi Vol. IX No. 2, (9-16)
West, S. G et al. 1995. Structural Equation Model with Non-Normal Vaeriaable : Problem and Remedies. In R.H. Hoyt (Ed). Structural Equation Modeling, Concept, Issues and Application. Thousand Oaks. CA : Sage.
Zhang, P., 1999. A bargaining model of audit reporting. Contemporary Accounting Research 16 (1), 167–184.
Undang-Undang Republik Indonesia Nomor 5 Tahun 2011 tentang Akuntan Publik.http://www.bapepam.go.id/webakuntan/index.htm www.iapi.or.id, diakses 30 Oktober 2012
Ball, R., Robin, A., Wu, J.S., 2003. Incentives versus standards: properties of accounting income in four East Asian Countries. Journal of Accounting and Economics 36, 235–270.
Bazerman, M. H., Loewenstein, G., dan Moore, D. A. 2002. Why good accountants do bad audits. Havard Business Review, 80(11), 96−102
Chang, C. J., dan Hwang, N. R. 2003. The impact of retention incentives and client business risks on auditors' decisions involving aggressive reporting practices. Auditing: A Journal of Practice & Theory, 22(2), 207−218.
DeFond, M.L., dan Francis, J.R., 2005. Audit research after Sarbanes-Oxley.
Auditing: A Journal of Practice and Theory 24 (Suppl.), 5–30.
Farmer, T. A., Rittenberg, L. E., dan Trompeter, G. M. (1987). An investigation of the impact Of economic and organizational factors on auditor independence. Auditing: A Journal of Practice & Theory, 7(1), 1−14.
Firth, M. 1980. Perceptions of auditor independence and official ethical guidelines. The Accounting Review, 55(3), 451−466.
Ghozali, Imam. 2008.Model Persamaan Struktural Konsep dan Aplikasi dengan Program Amos 16.0. Semarang: Badan Penerbit Universitas Diponegoro.
Gujarati, D.1999. ”Ekonometrika (Alih bahasa: Sumarno Zein)”. Jakarta:PT.GeloraAksara ratama.
Hackenbrack, K., dan Nelson, M. W. 1996. Auditors' incentives and their application of financial accounting standards. The Accounting Review, 71(1), 43−59.
Hair, J.F. et al. 1998. Multivariate Data Analysis. New Jersey. Prentice-Hall.
Hollenbeck, J. R., dan Klein, H. J. 1987. Goal Commitment and Goal-Setting Process: Problems, Prospects and Proposal for Future Research. Journal of Applied Psychology. Vol. 72, No.2, 212-220
Hudayati, Ataina. 2002. Perkembangan Penelitian Akuntansi Keprilakuan:Berbagai Teori dan Pendekatan yang Melandasi. JAAI Volume 6 No.2.
Hwang, N. R. dan Chang, C. J. 2010. Litigation environment and auditors’ decisions to Accept clients’ aggressive reporting. Auditing: Journal of Accounting Public Policy, 29, 281-295.
Juanda, Ahmad. 2007. Pengaruh Risiko Litigasi dan Tipe Strategi Terhadap Hubungan Antara Konflik Kepentingan Konservatisma Akuntansi. Universitas Muhamadiyah Malang.
Johnstone, K. M., Sutton, M. H., dan Warfield, T. D. 2001. Antecedents and consequences of independence risk: Framework for analysis. Accounting Horizons, 15(1), 1−18.
Kadous, K., Kennedy, S. J., dan Peecher, M. E. 2003. The effect of quality assessment and directional goal commitment on auditors' acceptance of client-preferred accounting methods. The Accounting Review, 78(3), 759−778.
Kerler, W. A., III, dan Killough, L. N. 2009. The effects of satisfaction with a client’s management during a prior audit engagement, trust, and moral reasoning on auditor’s perceived risk of management fraud. Journal of Business Ethics, 85(2), 109-136.
Kerler, W. A., III, dan Brandon, D. M. 2010. The effects of trust, client importance, and goal commitment on auditors' acceptance of client-preferred methods. Advances in Accounting, incorporating Advances in International Accounting, 26, 246–258
Klein, H. J., Wesson, M. J., Hollenbeck, J. R., Wright, P. M., dan DeShon, R. P. (2001). The assessment of goal commitment: A measurement model meta-analysis. Organizational Behavior and Human Decision Processes, 85(1), 32−55.
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., Vishny, R.W., 1998. Law and finance. Journal of Political Economy 106 (6), 1113–1155.
Locke, E. A., dan Latham, G. P. 1990. A Theory of Goal Setting & Task Performance. Englewood Cliffs: Prentice-Hall, Inc.
Lord, A. T. 1992. Pressure: A methodological consideration for behavioral research in auditing. Auditing: A Journal of Practice & Theory, 11(2), 89−108.
Nooteboom, B. (1996). Trust, Opportunism and Governance : A Process and Control Model, Organizatiom Studies, 17 (6), 985-1010.
Oktina Putri Utami. 2012. Faktor-faktor yang Mempengaruhi Penerimaan
Auditor atas Metode Pilihan Klien. Skripsi Universitas Sultan Ageng Tirtayasa
Sugiyono. 2005. Metode Penelitian Administrasi. Bandung : Alfabeta
Suhendro, Saring. 2006. Motivasi dan Etika Manajemen Laba. Forum Ekonomi Vol. IX No. 2, (9-16)
West, S. G et al. 1995. Structural Equation Model with Non-Normal Vaeriaable : Problem and Remedies. In R.H. Hoyt (Ed). Structural Equation Modeling, Concept, Issues and Application. Thousand Oaks. CA : Sage.
Zhang, P., 1999. A bargaining model of audit reporting. Contemporary Accounting Research 16 (1), 167–184.
Undang-Undang Republik Indonesia Nomor 5 Tahun 2011 tentang Akuntan Publik.http://www.bapepam.go.id/webakuntan/index.htm www.iapi.or.id, diakses 30 Oktober 2012
Published
2013-06-01
How to Cite
Zulfikar, R., Rosiana, R., & Romauli, K. (2013). Efek Goal Commitment, Lingkungan Litigasi, dan Kepercayaan Pada Penerimaan Auditor Atas Metode Pilihan Klien (Studi Empiris Pada KAP Jakarta). Akuntansi Dan Manajemen, 8(1), 13-28. https://doi.org/10.30630/jam.v8i1.125
Section
Articles
