ANALISIS PENGARUH GENDER, SENIORITAS DAN UMUR TERHADAP PENILAIAN ETIKA AKUNTAN PUBLIK YANG ADA DI KANTOR AKUNTAN PUBLIK (KAP) DI KOTA SURAKARTA

Hevi Afganita Ela Musthofa, Slamet Djauhari

Abstract


In this study, the author aims to determine the effect of gender, seniority and age on the ethical assessment of public accountants in the Public Accounting Firm (KAP) in Surakarta City, either partially or simultaneously. The hypothesis in this study is: "It is suspected that gender, seniority and age have a significant effect on the ethical assessment of public accountants in the Public Accounting Firm (KAP) in Surakarta City, either partially or simultaneously". The data needed in this study is primary data obtained from questionnaires distributed to respondents. The population in this study are public accountants at KAP in Surakarta, which amounted to 53 people with a research sample of 53 respondents. The analysis technique used in this study uses multiple linear regression test, t test, F test and coefficient of determination test. The results of data analysis in this study can be concluded that gender, seniority and age have a significant effect on the ethical assessment of public accountants in the Public Accounting Firm (KAP) in Surakarta, either partially or simultaneously.

Keywords


Gender, Seniority, and Ethical Age of Public Accountants

Full Text:

PDF

References


Ahim, Abdurrahman. (2009). Pengaruh Perbedaan Gender terhadap Perilaku Akuntansi Pendidik. Tesis. Program Pasca Sarjana. Yogyakarta: UGM.

Alderman, C. W., dan J. W. Deitrick. (2002). Auditors Perceptions of Time-Budget Pressures and Premature Sign-off: A Replication and Extension. Auditing: A Journal of Practice & Theory, 2.

Aldhizer III, George R., John R. Miller dan Joseph, F. Moraglio. (2005). Common Attributes of Quality Audit. Journal of Accountancy, January.

Amstrong, M. (2003). Ethics and Professionalism in Accounting Education. Journal of Accounting Education, hal 77-92.

Arbuckle, J.L. (2007). Amos Users Guide, Version 3.6. Chicago: Smallwaters Corporation.

___________, dan Wothke, W. (2009). Amos 4.0 User’Guide: SPSS. Chicago: Smallwaters Corporation.

Braun, Robert L. (2000). The Effect of Time Pressure on Auditor Attention

to Qualitative Aspects of Misstatement Indicative of Potential Fraudulent Financial Reporting. Accounting, Organization and Society, 25.

Carcello, J.V., R.H.Hermanson, and N.T. McGrath. (2002) Audit Quality Attributes: The Perceptions of Audit Partners, Prepares, and Financial Statement Users, Auditing: A Journal of Practice & Theory, 11 (Spring) 1-15.

Cohen, dan P Sharo DJ. (2008). The Effect of Gender nd Academic Duscipline Diversity in The Efhical Ecaluations, Ethical Intentions and Ethical Orientation of Patential Public Accounting Recruits. Accounting Horison. Col. 12 No. 3 Hal 250-2270.

________. (2006). Measuring The Ethical Awareness and Ethical Evaluations of Canadian Auditors. Behavioral Reasearch in Accounting (Supllement). Hal 98-199.

Cook, E., dan Kelley, T. (2008). Auditor Stress and Time Budgets. The CPA Journal, July.

De Angelo, L.E. (2001). Auditor Size and Audit Quality. Journal of Accounting & Economics.

Deis, Donald R. Jr. dan Gary A. Giroux. (2002). Determinants of Audit Quality in The Public Sector. The Accounting Review, Vol. 67, No.3.

DeZoort, Todd. (2002). Time Pressure Research in Auditing Implication for Practice. The Auditor’s Report, 22, hal.1-5.

Easterbrook, J.A.. (2009). The Effect of Emotion on Cue Utilization and The Organization of Behaviour. Psychological Review, 66, hal. 183-201.

Ferdinand, Augusty. (2002). Structural Equation Modelling Dalam Penelitian Manajemen. Semarang: BP UNDIP.

Hair, J.F. Jr., Rolph E. Anderson, Ronald L. Tatham, dan William C. Black. (2008). Multivariate Data Analysis. Fifth Edition. New Jersey: Prentice Hall, Inc.

Hulland, J., Chow, Y.H., dan Lam, S. (2006). Use of Causal Models in Marketing Research: A Review. International Journal of Research in Marketing, 13, hal. 181-197.

Jefrey C. (2003). Ethical Development of Accounting Student and Business Student. Issues in Accounting Education, hal 86-96.

Kelley, T., dan Margheim, L. (2000). The Impact of Time Budget Pressure,

Personality, and Leadership Variables on Disfunctional Auditor Behavior. Auditing: A Journal of Practice & Theory, 9.

Kelley, T., dan Margheim, L. (2007). The Effect of Audit Billing Arrangement on Underreporting of Time and Audit Quality Reduction Acts. Advances in Accounting, Vol. 5.

Kelley, T., Margheim, L., dan Pattison, D. (2009). Survey on The Differential Effects of Time Deadline Pressure Versus Time Budget Pressure on Auditor Behavior. The Journal of Applied Business Research, Vol. 15, No. 4.

Kelley, T., dan Seiler, R.E. (2002). Auditor Stress and Time Budgets. The CPA Journal, Desember.

Lennox S. Clive. (2009). Audit Quality & Auditor Size: An Evaluation of Reputation and Deep Poskets Hypotheses. Journal of Business Finance & Accounting, 26 (7) & (8), Sept-Okt.

Lightner, S.M., Adams S.J. dan Leightner, K.M. (2002). The Influence of Situasional, Ethical and Expectancy Theory Variables on Accountants’ Underreporting Behaviour. Auditing: A Journal of Practice & Theory, Vol. 2.

Lightner, S.M., J.J. Leiserving, dan A.J. Winters. (2003). Under-Reporting Chargeable Time. The Journal of Accountancy, Januari.

Ludigdo, Unti. (2008). Pengaruh Jenis Kelamin terhadap Etika Bisnis. Kumpulan Artikel dalam Simposium Nasional Akuntansi II. IAI Kompartemen Akuntansi Pendidik.

Malone, Charles F., dan Robin W. Roberts. (2006). Factors Associated With The Incidence of Reduced Audit Quality Behavior. Auditing: A Journal of Practice & Theory, 15 (2).

Margheim, L. dan T. Kelly. (2002). The Perceived Effects of Fixed Fee Audit Billing Arrangements. Accounting Horizons, 6.

Marxen, D.E. (2000). A Behavioral Investigation of Time Budget Preparation in a Competitive Audit Environment. Accounting Horizons, Juni.

McDaniel, L.S. (2000). The Effects of Time Pressure and Audit Program Structure on Audit Performance. Journal of Accounting Research, 28 (2), hal. 267-285.

McNair, C.J. (2001). Proper Compromises: The Management Control Dilemma in Public Accounting and Its Impact on Auditors Behavior. Accounting Organization and Society, 16.

Nunnally, J.C., dan Bernstein, I.H.. (2004). Psychometric Theory. Third Edition. New York: McGraw-Hill.

Otley, David T., dan Pierce, Bernard J. (2006). Auditor Time Budget Pressure: Consequences and Antecedents. Accounting, Auditing & Accountability Journal, 9, hal. 31-58.

Raghunathan, B. (2001). Premature Signing-off of Audit Procedure: An Analysis. Accounting Horizon, Juni, hal. 71-9.

Rhode, J.L. (2008). Survey on The Influences of Selected Aspects of Auditor’s Work Environment on Professional Performance of Certified Public Accountants, Summarized in The Commission on Auditors’Responsibilities: Report of Tentative Conclusions, New York: AICPA.

Ruswyuhana. (2009). Pengaruh Latar Belakang Pendidikan Calon Pegawai Potensial Kantor Akuntan Publik terhadap Penilaian Etika. Tesis. Pasca Sarjana Yogyakarta: UGM.

Sucahyo. (2001). Penghentian Prematur atas Prosedur Audit. Tesis. Program Pascasarjana Program Studi Akuntansi-UGM.

Sugiyono. (2015). Metode Penelitian Bisnis. Bandung: Alfa Beta.

Tabachnick, B.G., dan Fidell, L.S. (1996). Using Multivariate Statistics. Third Edition. New York: Harpoer Collings College Publisher.

Tanaka, J.S., dan Huba, G.J. (2009). A General Coefficient of Determination for Covariance Structure Models under Arbitrary GLS Estimation. British Journal of Mathematical and Statistical Psychology, 42, hal. 233-239.

__________. (2003). Multifaceted Conceptions of Fit in Structural Equation Models, in Bollen & Long, Testing Structural Equation Models, California, London, New Delhi: Sage Publications Ltd.

Tosi, H. (2005). The Human Effects of Managerial Budgeting Systems, in Livingstone, J.H. (ed.), Management Accounting: The Behavioural Foundations, Grid, Columbus, OH.

Virna, Balarni. (2001). Perilaku Disfungsional Auditor Akibat Tekanan Time Budget. Skripsi. Program Akuntansi – UGM.


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.