KOMITMEN DALAM HUBUNGAN AUDITOR DAN KLIEN: ANTESEDEN DAN KONSEKUENSI





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    DWI RATMONO1

    YOGI HENDRO PRABOWO

    UNIVERSITAS DIPONEGORO, SEMARANG


     

    Abstract


     

    The objectives of this study are to examine for existence antecedents of commitment in auditor-client relationship as well as existence consequences of it. Prior research has recognized that the construct commitment plays a central role in business relationship. This study develops a conceptual model that can be used to investigate what motivates clients to continue their relationship with audit firm. One hundred and five questionnaires were received from clients, which is a response rate of 42%. Partially Least Squares (PLS) were utilized to test the conceptual model. The results provide empirical evidence that interdependence is an antecedent of commitment. It is also sown that affective commitment plays an important role in auditor-client relationships.


     

    Keywords: affective commitment, accounting firms, client, interdependence, continuance intentions


     


     

    Kesimpulan


     

    Secara keseluruhan hasil penelitian ini menunjukkan bahwa interdependence merupakan anteseden penting bagi adanya komitmen dalam hubungan jangka panjang antara KAP dan klien. Pentingnya komitmen dalam hubungan antara KAP dan klien ditunjukkan dengan adanya pengaruh positif langsung (direct effect) perasaan positif dan kesesuaian nilai dalam hubungan KAP dengan klien (affective commitment) dengan kecenderungan klien untuk terus melanjutkan hubungan kerja dengan KAP (continuance intentions). Hasil penelitian juga menunjukkan bahwa perhatian KAP terhadap kebutuhan klien pada tingkat interaksi karyawan-pelanggan (client orientation) dapat meningkatkan situasi kerja antara klien dan auditor untuk mencapai tujuan bersama (cooperation).


     


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