PENGARUH PREFERENSI KLIEN DAN PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR




TRI RAMARAYA KOROY1
Kopertis Wilayah XI Kalimantan

ABSTRACT

The objective of this study is to examine how auditors respond in their audit judgment to the client position or preferences. It hypothesized that auditor respond in different ways based on their audit experience. Inexperienced auditors tend to be conservative and more likely to propose audit adjustment than experienced auditors. Experimental study was conducted to 64 auditors from Big 4 and non Big 4 accounting firm. Audit cases used in this study involve an acquisition case to a target division that has the inventory obsolescence problems. Participants asked to make audit judgments i.e. to propose audit adjustment in inventory write-down. Results show that the hypotheses supported and audit experienced play important role in information processing and audit judgment resulted. On average, the client positions have no effect on auditor judgments.

Key Words: Auditing, Auditor Independence, Audit Experience, Client Preference.

I. PENDAHULUAN

Terjadinya kasus kegagalan audit berskala besar di Amerika Serikat belakangan ini, seperti kasus Enron, telah menimbulkan kembali skeptisisme masyarakat mengenai ketidakmampuan profesi akuntansi dalam menjaga independensi. Sorotan tajam diarahkan pada perilaku auditor dalam berhadapan dengan klien yang dipersepsikan gagal menjalankan perannya sebagai auditor independen. Auditor sejak dua dekade belakangan ini dipandang justru bertindak melayani atau menjadi bersikap secara advokasi bagi klien (Schuetze, 1994).

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