Pengaruh Kompleksitas Tugas Pada Audit Judgment Dengan Variabel Religiusitas Sebagai Pemoderasi
Abstract
Cara pandang auditor dalam menanggapi informasi, berhubungan dengan tanggung jawab dan risiko audit yang akan dihadapi. Hal tersebut akan mempengaruhi judgment yang akan dibuatnya. Salah satu faktor yang mempengaruhi persepsi auditor dalam menanggapi dan mengevaluasi informasi ini adalah kompleksitas tugas. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh kompleksitas tugas pada audit judgment, serta kemampuan variabel religiusitas memoderasi pengaruh kompleksitas tugas pada audit judgment. Pengumpulan data dilakukan dengan menggunakan kuesioner, pada 62 auditor di Kantor Akuntan Publik se-Provinsi Bali sebagai responden. Teknik analisis data yang digunakan adalah regresi linier sederhana dan Moderated Regression Analysis. Hasil analisis statistik menunjukkan bahwa kompleksitas tugas berpengaruh negatif pada audit judgment serta menunjukkan bahwa religiusitas mampu memperlemah pengaruh kompleksitas tugas pada audit judgment. Hal ini menunjukkan bahwa semakin tinggi tingkat religiusitas yang dimiliki auditor maka semakin baik kualitas audit judgment yang dihasilkan pada saat auditor menghadapi tugas yang kompleks.
References
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Alteer, Ahmed Mohamed, Mesbah Mohamed Ben Taher. 2015. Religiosity and Ethical Decision Sensitivity in Auditing Profession. Journal of Economics and Bussiness Study, No: 1.
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Nazaruddin, Ietje. 2011. Dampak Relijiusitas, Relativisme, Dan Idealisme Terhadap Penalaran Moral Dan Prilaku Manajemn Laba.(Disertasi). Universitas Diponegoro.
Phau, I., & Kea, G. 2007. Attitudes of university students toward business ethics: A cross-national investigation of Australia, Singapore and Hong Kong. Journal of Business Ethics, 72(1). PP: 61-75.
Praditaningrum, Anugerah Suci, Indira Januarti. 2012. Analisis Faktor-Faktor Yang Berpengaruh Terhadap Audit Judgement. UniversitasDiponegoro
Sabaruddinsah. 2007. Pengaruh Gender, Pengalaman Auditor dan Komplesitas Tugas Terhadap Audit Judgement. Jurnal Publikasi.
Sofiani, Maria Magdalena Oerip Liana, Elisa Tjondro. 2014. Pengaruh Tekanan Ketaatan, Pengalaman Audit, Dan Audit Tenure terhadap Audit Judgement. Tax & Accounting Review. Vol. 4, No. 1.
Suwandi. 2015. Pengaruh Self Efficacy, Kecerdasan Emosional, Tekanan Ketaatan Dan Kompleksitas Tugas Terhadap Audit Judgment Auditor (Studi Empiris Pada KAP Di Pekanbaru, Padang Dan Batam). Jom FEKON, Vol. 2 No. 1.
Trisnaningsih, Sri. 2010. Perbedaan Kinerja Auditor Dilihat dari Segi Gender. Jurnal Riset Akuntasi Indonesia, Vol. 7, No. 1.
Weaver, G. R.,Agle, B. R. 2002. Religiosity and ethical behavior inorganizations: A symbolic interactionist perspective. The Academy of Management Review, 27(1), 77-97.
Wibowo, Arie, Rossieta Hilda. 2009. Faktor-Faktor Determinasi Kualitas Audit – Suatu Studi Dengan Pendekatan Earning Surprise Benchmark. Makalah Simposium Nasional Akuntansi XII. Palembang.
Ajzen I, Fishbein M. 1980. Understanding Attitudes And Predicting Social Behavior. NJ: Prentice Hall.
Ajzen, I. 1988. Attitudes, Personality, and Behavior. Milton-Keynes, England: Open University Press & Chicago, IL: Dorsey Press.
Alteer, Ahmed Mohamed, Mesbah Mohamed Ben Taher. 2013. The Mediating Impact of Ethical Orientation on the Religiosity and Undergraduate Auditing Student’ Ethical Sensitivity Relationship. International Journal of Finance and Accounting, 2(8): 472-477.
Alteer, Ahmed Mohamed, Mesbah Mohamed Ben Taher. 2015. Religiosity and Ethical Decision Sensitivity in Auditing Profession. Journal of Economics and Bussiness Study, No: 1.
Barnett, T., Bass, K., & Brown, G. 1996. Religiosity, ethicalideology, and intentions to report a peer’s wrongdoing. Journal of Business Ethics, 15(11). PP: 1161-1174.
Boner, Sarah E. 1994. A Model Of The Effect Of Audit Task Complexity. Accounting Organization and Siciety Vol. 19 No.3: 213-234.
Cheng, Mandy M, Peter F. Luckett, dan K-D. Schulz. 2003. The Effects of Cognitive Style Diversity On Decision-Making: An Empirical Analysis In The Context Of A Complex Task. Behavioral Research in Accounting,Vol 15, No 1:39-62.
Chung, Janne, Garry S. Monroe. 2001. A Research Note on the Effects of Gender amd Task Complexity on an Audit Judgement. Behavioral Research in Accounting Volume 13.
Clary, E. Gill., dan Mark. Snyder. 1991. A functional analysis of altruism and prosocial behavior: The case of volunteerism. Review ofpersonality and social psychology, vol. 12, pp:119-148.
Conroy, S., & Emerson, T. 2004. Business ethics and religion: Religiosity as a predictor of ethical awareness among students. Journal of Business Ethics, 50(4). PP: 383-396.
Daljono, FitrianiSeni. 2012. Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengetahuan Dan Persepsi Etis Terhadap Audit Judgement. Diponegoro Journal Of Accounting, Volume 1, Nomor 1, 1-12.
Donelly, David P., Jeffrey J. Quirin, David O’Bryan. 2003. Attitudes Toward Dysfunctional Audit Behavior: The Effect Of Locus Of Control, Organizational Commitment and Position. The Journal Of Applied Bussiness Research, Volume 19, Number 1.
Engko, C. & Gudono. 2007. Pengaruh kompleksitas tugas dan locus of control terhadap hubungan antara gaya kepemimpinan dan kepuasan kerja auditor. JurnalAkuntansidan Auditing Indonesia, 11(2), 105-124.
Evanauli, Ratna Prasetyoningrum, Ietje Nazaruddin. 2013. Penerimaan Auditor Atas Dysfunctional Audit Behavior: Sebuah pendekatan Karakteristik Personal Auditor. UMY JurnalAkuntansi dan Investasi, Vol 14, No 2:158-167.
Fishbein, M., danAjzen I. 1975. Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. MA: Addison-Wesley
Govindarajan, Vijay. 1986. Impact Of Participation In The Budgetary Process On Management Attitudes And Performance: Universalistic And Contigency Perspectives. Decision Sciences. P. 496 –516.
Heider, Fritz. 1958. The Psychology Of Interpersonal Relations. New York: John Wiley & Sons.
Hickman, Melissa S. 2013. Ethical Reasoning of Accounting Student: Does Religiosity Matter?.International Journal of Bussiness and Accounting Social Science Vol. 4, No. 6.
Hogarth, Robin M., Hillel J. Einhorn. 1992. Order Effects In Belief Updating: The Belief-Adjustment Model. Cognitive Psychology, Vol 24(1):1-55.
Hood, Ralph W., A.L. Greildan D.G. Bromley. 2003. In Religion: Critical Approaches to Drawing Boundaries Between Sacred And Secular. Spirituality and Religion pp: 241-264.
Hudayati, Ataina. 2002. Perkembangan Penelitian Akuntansi Keperilakukan: Berbagai Teori Dan Pendekatan Yang Melandasi. Jurnal Akuntansi dan Auditing Indonesia, Vol. 6 No. 2.
Hunt S.D., &Vitell, S, J. 1993. The general theory of marketing ethics: A retrospective and revision. In N. C. Smith & J. A. Quelch (Eds.), Ethics in marketing. PP: 775-784. Homewood, IL: Richard D. Irwin, Inc
Iskandar, MohdTakiah, ZuraidahMohdSanusi. 2011. Assessing The Effect pf Self Efficacy And Task Complexity on Internal Control Audit Judgement. Asian Academy of Management Journalof Accounting and Finance, Vol. 7, No. 1, 29-52.
Jamilah, Siti, Zaenal Fanani., Grahita Chandrarin. 2007. Pengaruh Gender, Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Audit Judgement. Makalah Simposium Nasional Akuntansi (SNA) X.Makasar.
Johnson, Byron. R., Jang, Sung. Joon., Larson, David. B. Larson, & Spencer De Li. 2001. Does adolescent religious commitment matter? A reexamination of the effects of religiosity on delinquency. Journal of Research in Crime and Delinquency, 38(1).
Kono, Fransiska Dian Permatasari, Etna NurYuyetta. 2013. Pengaruh Arus Kas Bebas, Ukuran KAP, Spesialisasi Industri KAP, Audit Tenur dan Indepenensi Auditor Terhadap Manajemen Laba. Diponegoro Journal Of Accounting Volome 2, Nomor 3.
Murray, D. 1990. The Performance Effects of Participative Budgeting, an Interpretation of Intervening and Moderating Variables. Behavioral Research in Accounting. Vol. 2, pp.104-123.
Nazaruddin, Ietje. 2011. Dampak Relijiusitas, Relativisme, Dan Idealisme Terhadap Penalaran Moral Dan Prilaku Manajemn Laba.(Disertasi). Universitas Diponegoro.
Phau, I., & Kea, G. 2007. Attitudes of university students toward business ethics: A cross-national investigation of Australia, Singapore and Hong Kong. Journal of Business Ethics, 72(1). PP: 61-75.
Praditaningrum, Anugerah Suci, Indira Januarti. 2012. Analisis Faktor-Faktor Yang Berpengaruh Terhadap Audit Judgement. UniversitasDiponegoro
Sabaruddinsah. 2007. Pengaruh Gender, Pengalaman Auditor dan Komplesitas Tugas Terhadap Audit Judgement. Jurnal Publikasi.
Sofiani, Maria Magdalena Oerip Liana, Elisa Tjondro. 2014. Pengaruh Tekanan Ketaatan, Pengalaman Audit, Dan Audit Tenure terhadap Audit Judgement. Tax & Accounting Review. Vol. 4, No. 1.
Suwandi. 2015. Pengaruh Self Efficacy, Kecerdasan Emosional, Tekanan Ketaatan Dan Kompleksitas Tugas Terhadap Audit Judgment Auditor (Studi Empiris Pada KAP Di Pekanbaru, Padang Dan Batam). Jom FEKON, Vol. 2 No. 1.
Trisnaningsih, Sri. 2010. Perbedaan Kinerja Auditor Dilihat dari Segi Gender. Jurnal Riset Akuntasi Indonesia, Vol. 7, No. 1.
Weaver, G. R.,Agle, B. R. 2002. Religiosity and ethical behavior inorganizations: A symbolic interactionist perspective. The Academy of Management Review, 27(1), 77-97.
Wibowo, Arie, Rossieta Hilda. 2009. Faktor-Faktor Determinasi Kualitas Audit – Suatu Studi Dengan Pendekatan Earning Surprise Benchmark. Makalah Simposium Nasional Akuntansi XII. Palembang.
Published
2018-12-26
How to Cite
Surya, L. P. L. S., Dewi, C. I. R. S., & Yudha, C. K. (2018). Pengaruh Kompleksitas Tugas Pada Audit Judgment Dengan Variabel Religiusitas Sebagai Pemoderasi. Jurnal Riset Akuntansi Aksioma, 17(2), 225 - 297. https://doi.org/10.29303/aksioma.v17i2.46
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