ANALISIS PENGALAMAN DAN JENIS PROFESI AUDITOR PADA IDENTIFIKASI ORGANISASI DAN IDENTIFIKASI SOSIAL KLIEN TERHADAP OBYEKTIVITAS PENILAIAN AUDITOR

ENDAH, SIH MIRMANING DAMAR and Indarto, St. Lily and RATNANINGSIH, STEPHANA DYAH AYU (2013) ANALISIS PENGALAMAN DAN JENIS PROFESI AUDITOR PADA IDENTIFIKASI ORGANISASI DAN IDENTIFIKASI SOSIAL KLIEN TERHADAP OBYEKTIVITAS PENILAIAN AUDITOR. ANALISIS PENGALAMAN DAN JENIS PROFESI AUDITOR PADA IDENTIFIKASI ORGANISASI DAN IDENTIFIKASI SOSIAL KLIEN TERHADAP OBYEKTIVITAS PENILAIAN AUDITOR.

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Abstract

This study examines the experience and the type of audit profession on organizational identification and social identification objectivity of the auditor's assessment. This study is a continuation of research Purwitasari (2013), Bou Raad (2000), and Carcello (2005) which states that in order to be able to give a good assessment, then the auditors should identify the client organization. Respondents of this study are the internal auditors and external auditors in Semarang. Data analysis uses Moderated Regression Analysis (MRA) and Analysis of Variance. Results of hypothesis examination indicate that the identification of the client organization experiences affect the auditor's assessment of auditor objectivity. From the results of the different test result that an experienced auditor having identification rate client organization better than inexperienced auditors. Auditors who have high levels of organizational identification is a good client, and the better the level of identification of client-owned organization auditor will assist the auditor in assessing the better.whereas there is no interaction between the identification of the client organization and the type of professional objectivity of the auditor to the auditor's assessment. In this study, there are differences in the identification of the client organization between internal auditors and external auditors but both the internal auditor and the external auditor objectivity there is no difference in giving judgment. It means that auditors experience in social identification does not affect the objectivity of the auditor's assessment. This was confirmed because there is no difference between an experienced auditor or auditors who have not experienced in following the process of identifying the client organization and provide objectivity in judgment. Moreover there is no interaction between the client and the type of social identification with the profession of auditor objectivity auditor assessment.

Item Type:	Article
Subjects:	600 Technology (Applied sciences) > 650 Management > 657 Accounting
Divisions:	Faculty of Economics and Business > Department of Accounting
Depositing User:	ms F. Dewi Retnowati
Date Deposited:	06 Apr 2021 05:15
Last Modified:	06 Apr 2021 05:15
URI:	http://repository.unika.ac.id/id/eprint/24272

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