156 Jurnal A kuntansi dan K euangan Indonesia, D esem ber 2008, Vol. 5, No. 2, Hal. 1 5 6 - 181
J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a V o lu m e 5 - N o m o r 2 , D e s e m b e r 2 0 0 8
P E N G A R U H P E R S U A S I
A T A S P R E F E R E N S I K L I E N D A N P E N G A L A M A N A U D I T
T E R H A D A P P E R T I M B A N G A N A U D I T O R
D A L A M M E N G E V A L U A S I B U K T I A U D I T
E n g g a r D ia h P u s p a A r u m
Universitas Jam bi
e n g g a r a r u m @ y a h o o . c o m
A b s t r a c t
The purpose o f this research is to analyze w hether the persuasiveness o f client
preferences an d audit experiences have effect toward the a u d ito rs jud gem ent in
evaluating audit evidences both partially and sim ultaneously Survey in this study
is applied on 62 auditors who w ork at public accounting firm s in Bandung by using
a m ultiple linier regression analysis. The result indicates that the persuasiveness
o f client preferences and audit experiences have a significant positive effect to the
auditor s ju dgem ent in evaluating audit evidences both partially and simultaneously.
The fu tu re research is suggested to exam ine other variables, such as: task complexity,
gender, a n d conflicting fe e with extended research subject. Beside that, the future
research is suggested to develop an experim ental m ethod so that the respondent
behavior differences f o r each task can appear clearly.
Keywords: the persuasiveness o f client preferences, audit experience, auditor
judgements
P E N D A H U L U A N
P uspa Arum , P engaruh P ersuasi atas Preferensi K lien dan 157
h i t a m d a n h a r u s m e m i k u l t a n g g u n g j a w a b p i h a k la in y a n g s e h a r u s n y a b e r t a n g g u n g j a w a b a t a s k e g a g a l a n it u ( H e l i 2 0 0 4 ) .
M u n c u l n y a p a n d a n g a n s k e p t i s t e r h a d a p p r o f e s i a k u n t a n p u b l i k m e m a n g b e r a l a s a n , k a r e n a c u k u p b a n y a k p e r u s a h a a n y a n g m e n g a l a m i k e b a n g k r u t a n j u s t r u s e t e l a h l a p o r a n k e u a n g a n p e r u s a h a a n m e n d a p a t o p i n i w a j a r t a n p a p e n g e c u a l i a n . M i s a l n y a s a j a s e p e r t i k a s u s E n r o n y a n g m e l i b a t k a n K A P A r t h u r A n d e r s e n d i A m e r i k a S e r i k a t y a n g b e r a k i b a t p a d a m e n u r u n n y a k e p e r c a y a a n i n v e s t o r t e r h a d a p i n t e g r i t a s a k u n t a n p u b l i k .
B e b e r a p a k a s u s y a n g h a m p i r s e r u p a j u g a t e r j a d i d i I n d o n e s i a , d i a n t a r a n y a a d a l a h l a p o r a n k e u a n g a n g a n d a B a n k L i p p o u n t u k p e r i o d e 3 0 S e p t e m b e r p a d a t a h u n 2 0 0 2 d a n
m ark up
a t a s l a p o r a n k e u a n g a n t a h u n 2 0 0 1 o l e h m a n a j e m e n P T . K i m i a F a r m a T b k . y a n g t e r b u k t i m e l a p o r k a noverstated
la b a b e r s i h s e b e s a r R p 3 2 m i l i a r .B e r b e d a d e n g a n k a s u s E n r o n y a r g a u d i t o r n y a j e l a s - j e l a s m e m b a n t u p r o s e s m a n i p u l a s i k e u a n g a n , d a l a m k a s u s B a n k L i p p o d a n K i m i a F a r m a s e b e n a r n y a k e s a l a h a n a u d i t o r a d a l a h t e r l a m b a t m e n y a d a r i d a n m e l a p o r k a n a d a n y a k e t i d a k b e r e s a n y a n g d i l a k u k a n p i h a k m a n a j e m e n p e r u s a h a a n . K e s a l a h a n t e r s e b u t d i a k i b a t k a n k a r e n a a u d i t o r k u r a n g b e r h a t i - h a t i d a l a m m e l a k u k a n p e n g u j i a n a t a s b u k t i a u d i t y a n g s e h a r u s n y a k o m p e t e n d a n c u k u p .
B e r k e n a a n d e n g a n l i n g k u p p e n g u j ia n , p e n e n t u a n u k u r a n
sam ple
d a nitem
m a n a y a n g a k a n d i u j i , p e r t i m b a n g a n (judgem ent
) a u d i t o r a k a n s a n g a t m e m p e n g a r u h i . P e r t i m b a n g a n a u d i t o r d a l a m h a l in i m e n c a k u p m a t e r i a l i t a s , r i s i k o , b i a y a , m a n f a a t , u k u r a n , d a n k a r a k t e r i s t i k p o p u l a s i . K a r e n a itu a p a b i l a a u d i t o r t i d a k b e r h a t i - h a t i d a l a m m e n e n t u k a n p e r t i m b a n g a n n y a , m a k a k e s a l a h a n d a l a m p e r n y a t a a n p e n d a p a t d a p a t s a j a te r j a d i .B a n y a k f a k t o r y a n g d a p a t m e m p e n g a r u h i p e r t i m b a n g a n
{judgement
) a u d i t o r , d i a n t a r a n y a a d a l a h p r e f e r e n s i k l i e n d a n p e n g a l a m a n a u d i t . P r e f e r e n s i k l i e n d a l a m k o n s e p a u d i t i n g t e r j a d i a p a b i l a k l i e n d e n g a n j e l a s m e n y a t a k a n s u a t u h a s i l t e r t e n t u a t a u p e r l a k u a n a k u n t a n s i t e r t e n t u y a n g d i i n g i n k a n d a n a u d i t o r b e r p e r i l a k u s e c a r a k o n s i s t e n d e n g a n k e i n g i n a n k l i e n it u ( H a y n e s 1 9 9 8 ) .P e r t i m b a n g a n
(judgement)
a u d i t o r d a p a t m e n j a d i b i a s t e r h a d a p p e r l a k u a n a k u n t a n s i y a n g d i p r e f e r e n s i k a n k l i e n t e r s e b u t k a r e n a a u d i t o r d i b a y a r o l e h k l i e n d a n i n g i n m e m b e r i k a n k e p u a s a n k e p a d a k l i e n n y a u n t u k m e m p e r t a h a n k a n b i s n i s n y a . T e t a p i d i l a i n p i h a k , a u d i t o r d i h a d a p k a n p a d a k e m u n g k i n a n p e r k a r a h u k u m y a n g a k a n t i m b u l d i m a s a y a n g a k a n d a t a n g , k e h i l a n g a n r e p u t a s i , d a n s a n g s i d a r i o r g a n i s a s i p r o f e s i y a n g d a p a t m e n e t r a l k a n b i a s t e r s e b u t . L a g i p u l a a u d i t o r h a r u s m e m p e r t a h a n k a n o b j e k t i v i t a s d a n i n d e p e n d e n s i n y a .158 Jurnal A kuntansi dan K euangan Indonesia, D esem ber 2008, Vol. 5, No. 2, Hal. 156 - 181
(
judgem ent)
a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t , m a k a p e n u l i s t e r t a r i k u n t u k m e l a k u k a n p e n e l i t i a n t e n t a n g p e n g a r u h p e r s u a s i a t a s p r e f e r e n s i k l i e n d a n p e n g a l a m a n a u d i t t e r h a d a p p e r t i m b a n g a n(judgement)
a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t ( s u r v e i t e r h a d a p a u d i t o r y a n g b e k e r j a p a d a K a n t o r A k u n t a n P u b l i k d i K o t a B a n d u n g ) .D a l a m p e n e l i t i a n in i, p r e f e r e n s i k l i e n a k a n d i t i n j a u d a r i s u d u t p e r s u a s i f n y a . L i t e r a t u r t e n t a n g
persuasion
m e n y e b u t k a n b a h w a b a i k w a k t u d a r i p e n y a m p a i a n p e s a n{timing),
m a u p u n k r e d i b i l i t a s d a r i s u m b e r i n f o r m a s i (credibility o f information
source)
d a p a t m e m p e n g a r u h i p e r t i m b a n g a n (judgem ent)
p e m b u a t k e p u t u s a n ( E a g l y d a n C h a i k e n 1 9 9 3 ; P e r l o f f 1 9 9 3 d a l a m J e n k i n s d a n H a y n e s 2 0 0 3 ) . K a r e n a it u p e r s u a s i a t a s p r e f e r e n s i k l i e n d a l a m h a l in i d i l i h a t d a r i d u a h a l , y a i t u w a k t u p e n y a m p a i a n p r e f e r e n s i d a n k r e d i b i l i t a s k l i e n y a n g m e n y a t a k a n p r e f e r e n s i t e r s e b u t .P e n g a l a m a n a u d i t m e r u p a k a n p r o k s i d a r i k e a h l i a n a u d i t o r y a n g a k a n m e n e n t u k a n p e m b e n t u k a n p e r t i m b a n g a n (
judgem ent)
a u d i t o r . B e r b a g a i p e n e l i t i a n a u d i t i n g m e n u n j u k k a n b a h w a s e m a k i n b e r p e n g a l a m a n s e o r a n g a u d i t o r m a k a s e m a k i n m a m p u ia m e n g h a s i l k a n k i n e r j a y a n g l e b i h b a i k d a l a m t u g a s - t u g a s y a n g s e m a k i n k o m p l e k s ( L i b b y 1 9 9 5 d a l a m T r i 2 0 0 5 ) .P e n e l i t i a n in i p a d a d a s a r n y a m e r u p a k a n r e p l i k a s i d a r i p e n e l i t i a n J e n k i n s
d a n H a y n e s ( 2 0 0 3 ) y a n g b e r j u d u l
“The Persuasiveness o f Client Preferences: An
Investigation o f the Im pact o f Preference Timing and Client Credibility
” , t e t a p i d i s i n i p e n e l i t i m e n a m b a h k a n v a r i a b e l p e n g a l a m a n a u d i t u n t u k m e l i h a t a p a k a h p e r s u a s i a t a s p r e f e r e n s i k l i e n d a n p e n g a l a m a n a u d i t b e r p e n g a r u h t e r h a d a p p e r t i m b a n g a n (judgem ent)
a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t b a i k s e c a r a s i m u l t a n m a u p u n p a r s i a l . P e r s a m a a n y a n g m e n d a s a r d e n g a n p e n e l i t i a n t e r s e b u t a d a l a h p e n g g u n a a n k a s u s d a l a m k u e s i o n e r p e n e l i t i a n u n t u k a k u n k e w a j i b a n b e r s y a r a t d a n k o l e k t i b i l i t a s p i u t a n g u s a h a . P e r b e d a a n n y a a d a l a h p e n a m b a h a n v a r i a b e l p e n g a l a m a n a u d i t , p e n a m b a h a n t o p i kcurrent issues
s e b a g a i k a s u s d a l a m k u e s i o n e r , d a n p e n g g u n a a n m e t o d e r e g r e s i l i n i e r b e r g a n d a d a l a m m e n g a n a l i s i s d a t a p e n e l i t i a n .P e n e l i t i a n in i d i h a r a p k a n d a p a t m e m b e r i k o n t r i b u s i p a d a p e n g e m b a n g a n t e o r i , t e r u t a m a y a n g b e r k a i t a n d e n g a n a u d i t i n g d a n a k u n t a n s i k e p e r i l a k u a n , k h u s u s n y a u n t u k m e l i h a t p e n g a r u h d a r i p e r s u a s i a t a s p r e f e r e n s i k l i e n d a n p e n g a l a m a n a u d i t t e r h a d a p p e r t i m b a n g a n a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t .
T in j a u a n P u s ta k a
Preferensi Klien dalam Pertimbangan (Judgement) Auditor
Puspa Arum, P engaruh P ersuasi atas P referensi Klien dan
159
R i s e t - r i s e t k e p e r i l a k u a n d a l a m a u d i t i n g m e n y a t a k a n b a h w a p r e f e r e n s i k l i e n a k a n b e r d a m p a k t e r h a d a p p e r t i m b a n g a n ( / W g e m e « ? ) a u d i t h a n y a b i l a a d a s e j u m l a h k o n d i s i - k o n d i s i t e r t e n t u t e r j a d i d a l a m k o n t e k s a u d i t it u . B i l a a u d i t o r m e n d a p a t p e r n y a t a a n e k s p l i s i t m e n g e n a i p r e f e r e n s i k l i e n y a n g b e r t e n t a n g a n d e n g a n p r e f e r e n s i a u d i t o r a t a u s t a n d a r a k u n t a n s i s e h i n g g a t e r d a p a t h u b u n g a n b e r l a w a n a n y a n g t e r b e n t u k a n t a r a a u d i t o r d a n k l i e n , m a k a s t u d i - s t u d i y a n g t e l a h d i l a k u k a n m e l a p o r k a n e f e k p r e f e r e n s i k l i e n y a n g k e c i l a t a u t i d a k a d a ( G r a m l i n g 1 9 9 9 ; B u c h m a n e t a l. 1 9 9 6 ) . S e d a n g k a n b i l a h u b u n g a n b e r l a w a n a n it u d i k u r a n g i d e n g a n m e m a s u k k a n s k e n a r i o t i d a k a d a n y a p e d o m a n o t o r i t a t i f d a l a m s t a n d a r a k u n t a n s i ( T r o m p e t e r 1 9 9 4 ) , m a k a h a s i l s t u d i m e n u n j u k k a n e f e k p r e f e r e n s i k l i e n y a n g l e b i h k u a t . D e n g a n d e m i k i a n t i n g k a t a m b i g u i t a s m e n e n t u k a n p e n g a r u h p r e f e r e n s i k l i e n t e r h a d a p p e r t i m b a n g a n a u d i t ( T r i 2 0 0 5 )
D a l a m p e n e l i t i a n i n i, p r e f e r e n s i k l i e n a k a n d i t i n j a u d a r i s u d u t p e r s u a s i f n y a . D a l a m l i t e r a t u r p s i k o l o g i s o s i a l , p e r s u a s i
{persuasiveness
) d a r i s u a t u p e s a n d i t e n t u k a n d e n g a n a p a y a n g d i k a t a k a n , s i a p a y a n g m e n g a t a k a n , d a n b a g a i m a n a h a l t e r s e b u t d i s a m p a i k a n ( M y e r s 2 0 0 2 ) . L i t e r a t u r t e n t a n gpersuasion
m e n y e b u t k a n b a h w a b a i k w a k t u d a r i p e n y a m p a i a n p e s a n (tim ing
) m a u p u n k r e d i b i l i t a s d a r i s u m b e r i n f o r m a s i (credibility o f inform ation source
) d a p a t m e m p e n g a r u h i p e r t i m b a n g a n p e m b u a t k e p u t u s a n ( E a g l y d a n C h a i k e n 1 9 9 3 ; P e r l o f f 1 9 9 3 d a l a m J e n k i n s d a n H a y n e s 2 0 0 3 ) .Waktu Penyampaian Preferensi Klien
B e b e r a p a p e n e l i t i a n p s i k o l o g i s o s i a l m e n g u j i b a g a i m a n a w a k t u d a r i i n f o r m a s i d a p a t m e m p e n g a r u h i k e y a k i n a n d a r i s u a t u p e s a n . W a l a u p u n t e r d a p a t h a s i l y a n g b e r a g a m , m a y o r i t a s b u k t i m e n g i n d i k a s i k a n b a h w a i n f o r m a s i y a n g d i s a m p a i k a n d i a w a l a k a n l e b i h m e y a k i n k a n d a r i p a d a i n f o r m a s i y a n g d i s a m p a i k a n b e l a k a n g a n . T e o r i i n i m e n y a r a n k a n a u d i t o r y a n g m e m p e l a j a r i p r e f e r e n s i p a d a t a h a p a w a l d a r i a u d i t n y a u n t u k m e n g e v a l u a s i b u k t i s e c a r a b e r t u r u t - t u r u t d e n g a n s u a t u k e r a n g k a p i k i r d a r i h a s i l y a n g d i i n g i n k a n k l i e n ( J e n k i n s d a n H a y n e s 2 0 0 3 ) .
160 Ju rn a l A kuntansi dan K euangan Indonesia, D esem ber 2008, Vol. 5, No. 2, Hal. 156 - 181
Kredibilitas Klien yang Menyatakan Preferensi
M e n u r u t H o v l a n d d a n W e is s ( 1 9 5 2 ) d a l a m T a y l o r e t a l. ( 2 0 0 0 ) , k r e d i b i l i t a s t e r d i r i a t a s d u a k o m p o n e n , y a i t u : k e a h l i a n (
expertise
) d a n k e l a y a k a n u n t u k d i p e r c a y a{trustworthiness)
d a r i s u m b e r y a n g m e n y a m p a i k a n s u a t u i n f o r m a s i . I n d i k a t o r d a r i k r e d i b i l i t a s s u m b e r y a n g m e n y a m p a i k a n i n f o r m a s i s e l a n j u t n y a d i b a g i m e n j a d i k r e d i b i l i t a s t in g g i d a n k r e d i b i l i t a s r e n d a h .S u m b e r y a n g m e m i l ik i k r e d i b i l i t a s t i n g g i a k a n l e b i h d a p a t m e y a k i n k a n d a r i p a d a y a n g m e m i l i k i k r e d i b i l i t a s r e n d a h . S e m a k i n t i n g g i k e a h l i a n / k o m p e t e n s i s u a t u s u m b e r , s e m a k i n t i n g g i p u l a k e y a k i n a n t e r h a d a p s u m b e r t e r s e b u t . B a g a i m a n a p u n , p e n g a r u h in i d i h a r a p k a n d i b a t a s i o l e h k o n d i s i p r e f e r e n s i a w a l k a r e n a a u d i t o r a k a n l e b i h s e n s i t i f t e r h a d a p p r e f e r e n s i k l i e n h a n y a j i k a p r e f e r e n s i d i k e t a h u i s e b e l u m m e n g e v a l u a s i b u k t i . H a s i l n y a , i n t e r a k s i y a n g d i p r e d i k s i k a n d a l a m r e a k s i a u d i t o r t e r h a d a p p r e f e r e n s i k l i e n s e c a r a d i f e r e n s i a l d i p e n g a r u h i o l e h k r e d i b i l i t a s k l i e n , te t a p i h a n y a d a l a m k o n d i s i p r e f e r e n s i a w a l.
Pengalaman Audit
P e n g e t a h u a n d a n p e n g a l a m a n m e r u p a k a n k e a h l i a n y a n g b e r h u b u n g a n d e n g a n p r o f e s i o n a l i s m e d a l a m a k u n t a n s i y a n g d i p e r l u k a n d a l a m a u d i t i n g . K a r e n a itu p e n g e t a h u a n d a n p e n g a l a m a n m e r u p a k a n s u a t u k o m p o n e n y a n g s a n g a t p e n t i n g d a l a m t u g a s - t u g a s y a n g d i l a k s a n a k a n o l e h s e o r a n g a u d i t o r ( L e e 1 9 9 5 ) .
P e n g a l a m a n a u d i t h a r u s d i l i h a t d a r i h a l - h a l y a n g b e r k a i t a n d e n g a n t u g a s a u d i t y a n g s p e s if ik . A u d i t o r d e n g a n t i n g k a t p e n g a l a m a n y a n g h a m p i r s a m a s a j a t e r n y a t a m e m i l i k i p e n g e t a h u a n y a n g b e r b e d a t e n t a n g p e n y e b a b a t a u p u n p e n g a r u h d a r i s e s u a t u h a l ( A s h t o n 1 9 9 1 ) . K a r e n a it u d i p e r l u k a n k r i t e r i a y a n g t e p a t u n t u k m e n d e s k r i p s i k a n p e n g a l a m a n a u d i t . D a l a m p e n e l i t i a n in i, p e n g a l a m a n a u d i t d i u k u r d e n g a n k r i t e r i a y a n g d i k e m b a n g k a n o l e h I d a S u r a i d a ( 2 0 0 3 ) , m e l a l u i l a m a n y a w a k t u p e n g a l a m a n d i b i d a n g a u d i t d a n b a n y a k n y a p e n u g a s a n y a n g d i t a n g a n i o l e h a u d i t o r y a n g b e r s a n g k u t a n .
Pertimbangan Auditor (Auditor Judgements')
P uspa Arum , Pengaruh P ersuasi atas Preferensi Klien dan 161
H ip o t e s is
K e y a k i n a n a t a s k o m p e t e n s i d a n k e c u k u p a n b a h a n b u k t i a u d i t d i p e r l u k a n u n t u k m e n e n t u k a n s i f a t , l i n g k u p , d a n s a a t p e n g u j i a n , j u g a m e n e t a p k a n s t a f y a n g a k a n m e l a k u k a n p e k e r j a a n a u d i t ( A r e n s e t a l. 2 0 0 6 ) . U n t u k m e n e n t u k a n k e e m p a t h a l in i j u g a s a n g a t d i p e r l u k a n
professional ju d g em en t
d a r i a u d it o r .B e b e r a p a r i s e t m e n e l i t i t e n t a n g f a k t o r - f a k t o r p s i k o l o g i s y a n g b e r p e n g a r u h t e r h a d a p
jud g em en t
a u d i t o r d i a n t a r a n y a a d a l a h k o m p l e k s i t a s t u g a s , p e r b e d a a ngender,
p e n g g u n a a n i n f o r m a s i y a n g t i d a k r e l e v a n ,conflicting fe e ,
p e n g a l a m a n a u d i t , d a n p r e f e r e n s i k l i e n .R i s e t t e n t a n g p r e f e r e n s i k l i e n b e b e r a p a d i a n t a r a n y a d i l a k u k a n o l e h G r a m l i n g ( 1 9 9 9 ) , B u c h m a n e t a l. ( 1 9 9 6 ) , d a n T r o m p e t e r ( 1 9 9 4 ) . H a s i l d a r i r i s e t - r i s e t t e r s e b u t b e r a g a m . J i k a p r e f e r e n s i k l i e n y a n g d i n y a t a k a n s e c a r a e k s p l i s i t b e r t e n t a n g a n d e n g a n p r e f e r e n s i a u d i t o r a t a u s t a n d a r a k u n t a n s i , m a k a p e n g a r u h p r e f e r e n s i k l i e n d i l a p o r k a n s a n g a t k e c i l a t a u t i d a k a d a . S e d a n g k a n j i k a p r e f e r e n s i k l i e n t i d a k b e r l a w a n a n d e n g a n s t a n d a r a k u n t a n s i , m a k a h a s i l s t u d i m e n u n j u k k a n p e n g a r u h p r e f e r e n s i k l i e n y a n g l e b i h k u a t .
P r e f e r e n s i k l i e n s e c a r a p e r s u a s i f d i t e k a n k a n p a d a w a k t u p e n y a m p a i a n d a n k r e d i b i l i t a s s u m b e r y a n g m e n y a t a k a n n y a . J i k a p e n y a m p a i a n p r e f e r e n s i d i l a k u k a n s e b e l u m a u d i t o r m e m e r i k s a b u k t i a u d i t , m a k a d i h a r a p k a n a u d i t o r a k a n l e b i h m e m p e r h a t i k a n p r e f e r e n s i t e r s e b u t . D a n j i k a k r e d i b i l i t a s s u m b e r y a n g m e n y a t a k a n p r e f e r e n s i d a p a t d i p e r c a y a , m a k a d i h a r a p k a n a u d i t o r j u g a a k a n l e b i h m e m p e r h a t i k a n p r e f e r e n s i y a n g d i m i n t a . K a r e n a it u h i p o t e s i s p e r t a m a y a n g d i a j u k a n a d a l a h :
Hj: P e r su a si atas p referen si k lien b erp en g a ru h terh a d a p p ertim b a n g a n
(
judgement
) a u d ito r d a la m m en g ev a lu a si b u k ti au dit.
R i s e t t e n t a n g p e n g a l a m a n a u d i t d i a n t a r a n y a d i l a k u k a n o l e h T r i ( 2 0 0 5 ) , S h e l t o n ( 1 9 9 9 ) , d a n H a y n e s ( 1 9 9 8 ) . H a s i l d a r i p e n e l i t i a n - p e n e l i t i a n t e r s e b u t u m u m n y a m e n g i n d i k a s i k a n b a h w a p e n g a l a m a n b e r p e r a n p e n t i n g d a l a m m e m b e n t u k
ju d g em en t
s e o r a n g a u d i t o r . S e m a k i n b e r p e n g a l a m a n s e o r a n g a u d i t o r , m a k a a k a n s e m a k i n m a m p u i a m e n g a n a l i s i s p e k e r j a a n y a n g l e b i h k o m p l e k s . H i p o t e s i s k e d u a y a n g d i a j u k a n a d a l a h :H 2: P en g a la m a n
a u d it
b erp en g a ru h
p o sitif
terh a d a p
p ertim b a n g a n
(
judgement
) au d ito r d a la m m en g ev a lu a si b u k ti au dit.
S e l a n j u t n y a h i p o t e s i s k e t i g a y a n g d i a j u k a n a d a l a h :
H 3: P ersu a si atas p referen si k lien dan p en g a la m a n a u d it secara sim u lta n
b erp en g a ru h
terh a d a p
p ertim b a n g a n
(judgement)
a u d ito r
d ala m
162 Ju rn a l A kuntansi dan Keuangan Indonesia, D esem ber 2008, Vol. 5, No. 2, Hal. 156 - 181
M E T O D E P E N E L IT IA N
P o p u la si dan Sam p el
P o p u l a s i s a s a r a n d a l a m p e n e l i t i a n in i a d a l a h a u d i t o r y a n g b e k e r j a p a d a K a n t o r A k u n t a n P u b l i k ( K A P ) d i K o t a B a n d u n g d e n g a n s t a t u s m i n i m a l a u d i t o r s e n i o r ( m e m i l i k i m a s a k e r j a l e b i h d a r i 2 t a h u n ) . D i r e k t o r i K a n t o r A k u n t a n P u b l i k d a n A k u n t a n P u b l i k I n d o n e s i a t a h u n 2 0 0 6 m e n c a t a t 2 5 K A P y a n g t e r d a f t a r d i K o t a B a n d u n g . B e r d a s a r k a n k o n f i r m a s i d e n g a n m a s i n g - m a s i n g K A P , d i k e t a h u i b a h w a a u d i t o r d e n g a n s t a t u s m i n i m a l a u d i t o r s e n i o r b e r j u m l a h 1 3 7 o r a n g . T e k n i k p e n a r i k a n s a m p e l y a n g d i g u n a k a n a d a l a h
Sim ple Random Sam pling
d e n g a n m e n g g u n a k a n r u m u s T a r o Y a m a n e , k a r e n a it u s a m p e l m i n i m a l y a n g d i b u t u h k a n d a l a m p e n e l i t i a n in i b e r j u m l a h 5 8 s a m p e l . K u e s i o n e r y a n g d i k i r i m k a n b e r j u m l a h 111 e k s e m p l a r d a n y a n g k e m b a l i d a n d a p a t d i g u n a k a n b e r j u m l a h 6 2 e k s e m p l a r .D efin isi O p erasio n al V ariab el P en elitian
V a r ia b e l d i d a l a m p e n e l i t i a n in i t e r d i r i a t a s d u a , y a i t u v a r i a b e l i n d e p e n d e n / b e b a s ( X ) d a n v a r i a b e l d e p e n d e n / t e r i k a t ( Y ) . V a r i a b e l i n d e p e n d e n p a d a p e n e l i t i a n in i a d a l a h p e r s u a s i a t a s p r e f e r e n s i k l i e n d a n p e n g a l a m a n a u d i t . S e d a n g k a n v a r i a b e l d e p e n d e n a d a l a h p e r t i m b a n g a n
(judgement)
a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d it .A g a r p e n e l i t i a n in i d a p a t d i l a k s a n a k a n s e s u a i d e n g a n y a n g d i h a r a p k a n , m a k a p e r l u d i p a h a m i k o n s e p o p e r a s i o n a l d a n i n d i k a t o r v a r i a b e l p e n e l i t i a n , y a i t u :
1. P e r s u a s i a t a s P r e f e r e n s i K l i e n ( X , )
P r e f e r e n s i k l i e n d a l a m p e n e l i t i a n in i a k a n d i t i n j a u d a r i s u d u t p e r s u a s i f n y a . D a l a m l i t e r a t u r p s i k o l o g i s o s i a l , p e r s u a s i
(persuasiveness)
d a r i s u a t u p e s a n d i t e n t u k a n d e n g a n a p a y a n g d i k a t a k a n , s i a p a y a n g m e n g a t a k a n , d a n b a g a i m a n a h a l t e r s e b u t d i s a m p a i k a n ( M y e r s 2 0 0 2 ) . L i t e r a t u r t e n t a n gpersuasion
m e n y e b u t k a n b a h w a b a i k w a k t u d a r i p e n y a m p a i a n p e s a n (tim ing
) m a u p u n k r e d i b i l i t a s d a r i s u m b e r i n f o r m a s i(credibility o f information source
) d a p a t m e m p e n g a r u h i p e r t i m b a n g a n p e m b u a t k e p u t u s a n ( E a g l y d a n C h a i k e n 1 9 9 3 ; P e r l o f f 1 9 9 3 d a l a m J e n k i n s d a n H a y n e s 2 0 0 3 ) .I n d i k a t o r u n t u k w a k t u p e n y a m p a i a n p r e f e r e n s i d i b a g i m e n j a d i d u a , y a i t u : p r e f e r e n s i c e p a t ( p e r n y a t a a n p r e f e r e n s i y a n g d i l a k u k a n s e b e l u m a u d i t o r m e -
Puspa Arum, P engaruh P ersuasi atas Preferensi Klien dan 163
P e r t a n y a a n d i k o m b i n a s i k a n s e b a g a i b e r i k u t : u n t u k p r e f e r e n s i c e p a t d a l a m k a s u s p e n g u n g k a p a n k e w a j i b a n b e r s y a r a t d a n k a s u s p e r e k a y a s a a n t r a n s a k s i , s e d a n g k a n p r e f e r e n s i l a m b a t d a l a m k a s u s p e n g u k u r a n k e t e r t a g i h a n p i u t a n g u s a h a d a n k a s u s p e n e n t u a n t i n g k a t m a t e r i a l i t a s . M a s i n g - m a s i n g m e n g g u n a k a n m e t o d e p e n g u k u r a n s i k a p s k a l a n u m e r i k d e n g a n 5 a l t e r n a t i f s k o r u n t u k m e n g u k u r s i k a p r e s p o n d e n .
S e l a n j u t n y a k r e d i b i l i t a s k l i e n d i u k u r d e n g a n d u a i n d i k a t o r , y a i t u : k r e d i b i l i t a s t i n g g i ( s u m b e r y a n g k o m p e t e n d a n d a p a t d i p e r c a y a ) d a n k r e d i b i l i t a s r e n d a h ( s u m b e r y a n g k u r a n g k o m p e t e n d a n k u r a n g d a p a t d i p e r c a y a ) . D a l a m h a l in i p e r t a n y a a n y a n g d i s a m p a i k a n p a d a k u e s i o n e r j u g a d i k e m b a n g k a n d a r i p e n e l i t i a n J e n k i n s d a n H a y n e s ( 2 0 0 3 ) d e n g a n p e n a m b a h a n k a s u s p e n e n t u a n t i n g k a t m a t e r i a l i t a s d a n p e r e k a y a s a a n t r a n s a k s i , d e n g a n k o m b i n a s i : k r e d i b i l i t a s k l i e n y a n g t i n g g i d a l a m k a s u s p e n g u n g k a p a n k e w a j i b a n b e r s y a r a t d a n k a s u s p e n e n t u a n t i n g k a t m a t e r i a l i t a s d a n k r e d i b i l i t a s k l i e n y a n g r e n d a h d a l a m k a s u s p e n g u k u r a n k e t e r t a g i h a n p i u t a n g u s a h a d a n k a s u s p e r e k a y a s a a n t r a n s a k s i . S e l a n j u t n y a t i a p p e r t a n y a a n d i u k u r d e n g a n s k a l a n u m e r i k y a n g m e n g g u n a k a n 5 a l t e r n a t i f s k o r u n t u k m e n g u k u r s i k a p r e s p o n d e n .
M a s i n g - m a s i n g i n d i k a t o r d i k o m b i n a s i k a n d a l a m s e t i a p k a s u s p a d a k u e s i o n e r , s e h i n g g a s e t i a p k a s u s m e n c a k u p : p r e f e r e n s i c e p a t d a n k r e d i b i l i t a s t i n g g i , p r e f e r e n s i l a m b a t d a n k r e d i b i l i t a s r e n d a h , p r e f e r e n s i c e p a t d a n k r e d i b i l i t a s r e n d a h , d a n p r e f e r e n s i l a m b a t d a n k r e d i b i l i t a s t i n g g i .
2 . P e n g a l a m a n A u d i t ( X 2)
P e n g a l a m a n a u d i t ( X 2) d i u k u r d e n g a n m e n g g u n a k a n i n d i k a t o r y a n g d i k e m b a n g k a n o l e h I d a S u r a i d a ( 2 0 0 3 ) , y a i t u l a m a n y a b e k e r j a s e b a g a i a u d i t o r d a n b a n y a k n y a p e n u g a s a n y a n g p e r n a h d i t a n g a n i .
3 . P e r t i m b a n g a n (
Judgement
) A u d i t o r d a l a m M e n g e v a l u a s i B u k t i A u d i t ( Y ) P e r t i m b a n g a n{judgement
) a u d i t o r d a l a m p e n e l i t i a n in i d i b a t a s i p a d aspecial audit
y a n g b e r k e n a a n d e n g a n k a s u s p e n g u n g k a p a n k e w a j i b a n b e r s y a r a t , p e n g u k u r a n k e t e r t a g i h a n p i u t a n g u s a h a k l i e n , p e n e n t u a n t i n g k a t m a t e r i a l i t a s , d a n p e r e k a y a s a a n t r a n s a k s i . P e n g u k u r a n v a r i a b e l d a n p e n g a j u a n p e r t a n y a a n d a l a m h a l in i d i k e m b a n g k a n d a r i p e n e l i t i a n J e n k i n s d a n H a y n e s d e n g a n p e n a m b a h a n k a s u s .P uspa Arum, P engaruh P ersuasi atas P referensi K lien d a n... 165
L a n ju ta n T a b e l 1 D e fin is i O p e ra s io n a l V a ria b e l
V a r i a b e l D i m e n s i I n d i k a t o r
• K o l e k t i b i l i t a s P i u t a n g D a g a n g
• K e i n g i n a n m e m p e r c a y a i t e r t a g i h n y a p i u t a n g d a g a n g k l i e n
• K e i n g i n a n m e r e k o m e n d a s i k a n k l i e n u n t u k m e n g a l o k a s i k a n p i u t a n g b e r m a s a l a h k e d a l a m p e n y i s i h a n p i u t a n g t a k t e r t a g i h
• P e n e n t u a n T i n g k a t M a t e r i a l i t a s
• K e i n g i n a n m e m p e r l u a s s a m p e l b u k t i a u d i t u n t u k a k u n p e r s e d i a a n b a r a n g d a g a n g • K e i n g i n a n m e r e k o m e n d a s i k a n k l i e n u n t u k
m e m b u a t p e n y e s u a i a n p e r s e d i a a n b a r a n g d a g a n g
• P e r e k a y a s a a n T r a n s a k s i • K e i n g i n a n m e m p e r l u a s p e n g u j i a n a t a s i n d i k a s i p e r e k a y a s a a n t r a n s a k s i
• K e i n g i n a n m e r e k o m e n d a s i k a n k l i e n u n t u k m e m b u a t p e n y e s u a i a n a t a s s e l i s i h h a r g a b e l i d a l a m l a p o r a n k e u a n g a n n y a
S u m b e r: D a ta y a n g d io la h
M eto d e A n alisis
D a l a m s u a t u p e n e l i t i a n , k e s i m p u l a n y a n g d i a m b i l a k a n s a n g a t t e r g a n t u n g p a d a k u a l i t a s d a t a y a n g d i a n a l i s i s d a n i n s t r u m e n y a n g d i g u n a k a n u n t u k m e n g u m p u l k a n d a t a p e n e l i t i a n , k a r e n a i t u a d a d u a k o n s e p y a n g d a p a t d i g u n a k a n u n t u k m e n g u k u r k u a l i t a s d a t a , y a i t u : r e l i a b i l i t a s d a n v a l i d i t a s . U n t u k m e n g u k u r r e l i a b i l i t a s d i g u n a k a n u ji s t a t i s t i k
Cronbach Alpha,
d i m a n a s u a t u k o n s t r u k d i k a t a k a nreliable
j i k a k o e f i s i e n r e l i a b i l i t a s b e r a d a d i a n t a r a 0 ,7 0 - 0 , 8 0 . U j i v a l i d i t a s m e n g g u n a k a n n i l a i
Corrected item-Total Correlation
u n t u k m a s i n g - m a s i n g b u t i r p e r t a n y a a n . S u a t u b u t i r p e r t a n y a a n d i k a t a k a n v a l i d j i k a n i l a i r - h i t u n g y a n g m e r u p a k a n n i l a i d a r iC orrected item-Total Correlation
> 0 ,3 0 .166 Ju rn a l A kuntansi dan K euangan Indonesia, D esem ber 2008, Vol. 5, No. 2, Hal. 156 - 181
s u a t u v a r i a b e l d e p e n d e n d a r i b e b e r a p a v a r i a b e l i n d e p e n d e n , d e n g a n m o d e l a n a l i s i s s e b a g a i b e r i k u t :
Y = P. + P,X, + P
2
X
2
+ C
k e t e r a n g a n :
Y : P e r t i m b a n g a n
(judgement)
a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t X , : P e r s u a s i a t a s P r e f e r e n s i K l i e nX 2 : P e n g a l a m a n A u d i t o r [30 : K o n s t a n t a
: K o e f i s i e n R e g r e s i V a r i a b e l X
{
(32 : K o e f i s i e n R e g r e s i V a r i a b e l X 2 8 :
Error term
M o d e l r e g r e s i l i n i e r b e r g a n d a d a p a t d i s e b u t s e b a g a i m o d e l y a n g b a i k , j i k a m o d e l t e r s e b u t m e m e n u h i a s u m s i n o r m a l i t a s d a t a d a n t e r b e b a s d a r i a s u m s i - a s u m s i k l a s i k s t a t i s t i k , b a i k i t u m u l t i k o l i n i e r i t a s , a u t o k o r e l a s i , d a n h e t e r o s k e d a s t i s i t a s . T e ta p i a u t o k o r e l a s i t i d a k d i u j i d a l a m p e n e l i t i a n in i k a r e n a d a t a y a n g a k a n d i k u m p u l k a n d a n d i o l a h m e r u p a k a n d a t a
cross section
b u k a n d a t atime series
y a n g m e r u p a k a n p e n y e b a b t e r j a d i n y a a u t o k o r e l a s i .U j i n o r m a l i t a s y a n g d i g u n a k a n d a l a m p e n e n l i t i a n in i a d a l a h
Kolm
ogorov-Sm irnov Test
d a n u n t u k m e n g u j i k e n o r m a l a ndisturbance error
( v a r i a b e l g a n g g u a n ) d i g u n a k a n p e n d e k a t a n G r a f i k P r o g r a m S P S S , y a i t unorm al probability p lo t
y a n g m e n d e t e k s i n o r m a l i t a s d e n g a n m e l i h a t p e n y e b a r a n d a t a ( t i t i k ) p a d a s u m b u d i a g o n a l d a r i g r a f i k . S e l a n j u t n y a u n t u k m e n g u j i m u l t i k o l i n i e r i t a s d i g u n a k a n a n a l i s i s n i l a i k o e f i s i e n k o r e l a s i a n t a r m a s i n g - m a s i n g v a r i a b e l i n d e p e n d e n , n i l a itolerance
d a n n i l a iVariance Inflation Factor
( V I F ) . S e d a n g k a n u n t u k m e n g u j i h e t e r o s k e d a s t i s i t a s , d i l i h a t d a r i p o l a g a m b a rScatterplot.
J i k a t i t i k - t i t i k d a t a m e n y e b a r d i a t a s d a n d i b a w a h a t a u d i s e k i t a r a n g k a 0 , t i t i k - t i t i k d a t a t i d a k m e n g u m p u l h a n y a d i a t a s a t a u d i b a w a h s a j a , p e n y e b a r a n t i t i k - t i t i k d a t a t i d a k m e m b e n t u k p o l a b e r g e l o m b a n g m e l e b a r k e m u d i a n m e n y e m p i t d a n m e l e b a r k e m b a l i , d a n p e n y e b a r a n t i t i k - t i t i k d a t a t i d a k b e r p o l a m a k a d a p a t d i k a t a k a n t i d a k t e r d a p a t h e t e r o s k e d a s t i s i t a s .H A S IL D A N P E M B A H A S A N
H a s il U j i I n s t r u m e n P e n e lit ia n
P uspa Arum, Pengaruh Persuasi atas Preferensi Klien dan 167
u n t u k X ] d a n 0 , 7 9 4 9 u n t u k Y ( T a b e l 2 ) . D i s i n i d a p a t d i l i h a t b a h w a a l a t u k u r y a n g d i g u n a k a n d a l a m p e n e l i t i a n in i t e l a h m e m i l i k i n i l a i r e l i a b i l i t a s y a n g c u k u p t i n g g i ( l e b i h d a r i 0 , 7 ) , s e h i n g g a d a p a t d i k a t a k a n b a h w a a l a t u k u r v a r i a b e l m e m i l i k i k e t e r a n d a l a n y a n g b a i k u n t u k m e n g u k u r v a r i a b e l y a n g d i t e l i t i . S e l a n j u t n y a u ji v a l i d i t a s d i l a k u k a n d e n g a n m e n g k o r e l a s i k a n a n t a r a s k o r s e t i a p
item
p e r t a n y a a n d e n g a n s k o r t o t a l v a r i a b e l ( T a b e l 3 d a n 4 ) . B e r d a s a r k a n p e n g u j i a n t e r l i h a t b a h w aitem
k u e s i o n e r m e n u n j u k k a n s e l u r u h p e r t a n y a a n y a n g d i g u n a k a n d a p a t d i n y a t a k a n v a l i d u n t u k m e n g u k u r v a r i a b e l p e r s u a s i a t a s p r e f e r e n s i k l i e n ( X , ) d a n p e r t i m b a n g a n (ju dgem ent
) a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t ( Y ) .T abel 2
R ek a p itu la si H asil U ji R elia b ilita s In stru m en P en elitia n
. . . K oefisien
V ariab el .. . . . . .
R eliab ilitas N ila i b a t a s, K ete ra n g a n
X , 0 ,8 3 4 4 0 ,7 0 0 R e lia b e l
Y 0 ,7 9 4 9 0 ,7 0 0 R e lia b e l
S u m b e r . D a t a y a n g d i o l a h
T abel 3
R ek a p itu la si H a sil U ji V alid itas In stru m en P en elitia n X ,
, , . , , , Korelasi Variabel Item , „ ^ .
Item- Total Nilai Batas Keterangan
1 0 ,6 9 1 0 ,3 0 V a lid
2 0 , 8 8 6 0 ,3 0 V a lid
3 0 ,6 6 5 0 ,3 0 V a l i d
4 0 , 7 1 9 0 , 3 0 V a l i d
5 0 , 5 6 5 0 , 3 0 V a lid
6 0 ,7 4 3 0 ,3 0 V a lid
7 0 , 7 1 5 0 ,3 0 V a li d
8 0 , 8 2 5 0 , 3 0 V a li d
S u m b e r : D a ta y a n g d io la h
T abel 4
R ek a p itu la si H asil U ji V alid itas In stru m en P en elitia n Y
Item Variabel . ^ ore^ s* Nilai Batas
Item- Total Keterangan
1 0 , 7 5 2 0 , 3 0 V a l i d
2 0 , 6 1 5 0 , 3 0 V a li d
3 0 , 4 7 6 0 , 3 0 V a li d
168 Jurnal A kuntansi dan K euangan Indonesia, D esem ber 2008, Vol. 5, No. 2, Hal. 156 - 181
L a n ju ta n T a b e l 4 R e k a p itu la s i H a s il U ji V a lid ita s I n s tru m e n P e n e litia n Y
Item V a r ia b e l K o r e la s i
Item — T o ta l N ila i B a ta s K e te r a n g a n
5 0 , 8 4 4 0 , 3 0 V a l i d
6 0 , 6 5 8 0 , 3 0 V a l id
7 0 , 7 5 0 0 , 3 0 V a lid
8 0 , 5 3 9 0 , 3 0 V a lid
S u m b e r : D a ta y a n g d io la h
H a sil U ji A su m si K la sik
Uji Asumsi Normalitas
D e n g a n m e n g g u n a k a n S P S S d i p e r o l e h h a s i l p e r h i t u n g a n
Kolmogorov-Sm irnov N orm ality Test
s e p e r t i p a d a T a b e l 5 .T abel 5
H a sil U ji N o rm a lita s
Unstandardized Residual
N
6 2Normal Parameters
Mean
- 4 ,0 8 5 8 0 2 4 E -0 9Std. Deviation
2 ,8 9 4 0 2 3 2Most Extreme Differences
Absolute
0 ,0 4 8Positive
0 ,0 4 8Negative
-0 ,0 3 5Kolmogorov-Smirnov Z
0 ,3 8 0Asymp. Sig. (2-tailed)
0 ,9 9 9a Test distribution is Normal.
b C alcu la ted fro m data.
S u m b e r : O utput S P SS 13.0 f o r Windowsb e r d a s a r k a n d a t a p e n e l i t i a n
H a s i l p e n g u j i a n n o r m a l i t a s p a d a m o d e l r e g r e s i m e n u n j u k k a n b a h w a n i l a i r e s i d u a l /
error terms
d a r i m o d e l y a n g d i p e r o l e h b e r d i s t r i b u s i n o r m a l . H a l in i d a p a t d i l i h a t d a r i n i l a i D hjtung= 0 , 0 4 8 l e b i h k e c i l d a r i D abe= 0 ,1 7 3 a t a u d a p a t d i l i h a t d a r i n i l a i p r o b a b i l i t a s ( p-value)
l e b i h b e s a r d a r i 0 ,0 5 .Uji Asumsi Heteroskedastisitas
Puspa Arum, P engaruh P ersuasi atas Preferensi Klien dan 169
d e n g a n m e r e g r e s i k a n m a s i n g - m a s i n g v a r i a b e l b e b a s t e r h a d a p n i l a i a b s o l u t d a r i r e s i d u a l
(error).
A p a b i l a a d a k o e f i s i e n r e g r e s i d a r i m a s i n g - m a s i n g v a r i a b e l b e b a s y a n g s i g n i f i k a n m e n u n j u k k a n a d a n y a h e t e r o s k e d a s t i s i t a s .P a d a T a b e l 6 d a p a t d i l i h a t h a s i l r e g r e s i v a r i a b e l b e b a s b e s e r t a n i l a i t hitung d a n p
-value
u n t u k m a s i n g m a s i n g v a r i a b e l b e b a s .T abel 6
H asil U ji H e te ro sk ed a stisita s
V ariabel B eb a s B ^ hitung S ig .(p -v a/«e) K ep u tu sa n
X , : P e r s u a s i a ta s P r e f e re n s i K lie n -0 ,0 5 8 -1 ,2 2 7 0 ,2 2 5 T id a k S ig n ifik a n
X 2 : P e n g a la m a n A u d it -0 ,0 3 7 -0 ,2 9 7 0 ,7 6 8 T id a k S ig n ifik a n
S u m b e r : O utput S P SS 13.0 f o r Windows b e r d a s a r k a n d a t a p e n e l i t i a n
D a r i h a s i l y a n g d i p e r o l e h p a d a t a b e l 6 d a p a t d i s i m p u l k a n b a h w a r e s i d u a l
(error)
y a n g m u n c u l d a l a m p e r s a m a a n r e g r e s i m e m p u n y a i v a r i a n s y a n g s a m a ( h o m o s k e d a s t i s i t a s ) , k a r e n a h a s i l p e n g u j i a n k o e f i s i e n r e g r e s i s e t i a p v a r i a b e l b e b a s t e r h a d a p h a r g a m u t l a k d a r i r e s i d u a l(error)
t i d a k s i g n i f i k a n ( p-value
l e b i h b e s a r d a r i 0 , 0 5 ) .Uji Asumsi Bebas Multikolinieritas
A d a t i d a k n y a m u l t i k o l i n e a r i t a s d a p a t d i l i h a t d a r i n i l a i V I F . B a t a s a n n i l a i u n t u k d u a v a r i a b e l d i k a t a k a n b e r k o l i n i e r i t a s t i n g g i m e l a l u i n i l a i V I F
(Variance
Inflation Factors).
A p a b i l a n i l a i V I F u n t u k v a r i a b e l b e b a s l e b i h b e s a r d a r i 1 0 , m a k a s a l a h s a t u d i a n t a r a v a r i a b e l y a n g b e r k o r e l a s i t i n g g i t e r s e b u t h a r u s d i r e d u k s i d a r i m o d e l r e g r e s i ( G u j a r a t i 2 0 0 3 ) .T abel 7
N ila i V IF U ji M u ltik o lin ier ita s
V ariab el B eb as
Tolerance
V IFX , : P e r s u a s i a ta s P r e f e r e n s i K lie n 0 ,8 9 5 1,117
X 2 : P e n g a la m a n A u d it 0 ,8 9 5 1 ,117
S u m b e r : O utput S P S S 13.0 f o r Windows b e r d a s a r k a n d a t a p e n e l i t i a n
Puspa Arum, P engaruh P ersuasi atas Preferensi Klien dan
D a r i h a s i l s t a t i s t i k m e n u n j u k k a n b a h w a n i l a i m o d u s p r e f e r e n s i c e p a t u n t u k k a s u s p e n g u n g k a p a n k e w a j i b a n b e r s y a r a t d a n p e r e k a y a s a a n t r a n s a k s i b e r b e d a . U n t u k k a s u s p e n g u n g k a p a n k e w a j i b a n b e r s y a r a t n i l a i m o d u s b e r a d a p a d a s k o r 1 ( r e n d a h s e k a l i ) , s e d a n g k a n u n t u k k a s u s p e r e k a y a s a a n t r a n s a k s i n i l a i m o d u s b e r a d a p a d a s k o r 2 ( r e n d a h ) . B e g i t u j u g a d e n g a n p r e f e r e n s i l a m b a t , u n t u k k a s u s k o l e k t i b i l i t a s p i u t a n g d a g a n g n i l a i m o d u s b e r a d a p a d a s k o r 2 ( r e n d a h ) d a n u n t u k k a s u s p e n e n t u a n t i n g k a t m a t e r i a l i t a s n i l a i m o d u s b e r a d a p a d a s k o r 1 ( r e n d a h s e k a l i ) . H a l in i m e n y i r a t k a n b a h w a
ju d g em en t
( p e r t i m b a n g a n ) a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t a k a n s a n g a t t e r g a n t u n g k e p a d a k a s u s a p a y a n g s e d a n g d i t a n g a n i d a n b a g a i m a n a a u d i t o r m e m p e r s e p s i k a n n y a . J a w a b a n r e s p o n d e n y a n g s e b a g i a n b e s a r b e r a d a p a d a s k o r 1 d a n 2 y a n g b e r a r t i t i n g k a t k e y a k i n a n a t a s p r e f e r e n s i k l i e n r e n d a h , j u g a m e n y i r a t k a n b a h w a a u d i t o r m a s i h b e r p e g a n g k e p a d a i n d e p e n d e n s i n y a d a n t i d a k t e r p e n g a r u h k e p a d a p r e f e r e n s i d a r i k l i e n w a l a u p u n h a l t e r s e b u t d i n y a t a k a n s e b e l u m me-review
b u k t i a u d i t . H a l in i s e s u a i d e n g a n h a r a p a n b a h w a a u d i t o r t e l a h m e r u m u s k a n o p i n i b e r d a s a r k a n a k u m u l a s i b a h a n b u k t i d a n t i d a k t e r p e n g a r u h o l e h p r e f e r e n s i k l i e n .
K r e d i b i l i t a s s u m b e r y a n g m e n y a t a k a n p r e f e r e n s i j u g a d i b a g i m e n j a d i d u a i n d i k a t o r , y a i t u s u m b e r y a n g m e m i l i k i k r e d i b i l i t a s t i n g g i , d a n s u m b e r y a n g m e m i l i k i k r e d i b i l i t a s r e n d a h . H a s i l s t a t i s t i k d e s k r i p t i f d i s t r i b u s i s k o r k r e d i b i l i t a s s u m b e r y a n g m e n y a t a k a n p r e f e r e n s i d a p a t d i l i h a t p a d a T a b e l 9 .
Tabel 9
S ta tistik D e sk r ip tif D istrib u si S k or S u m b er y a n g M en y a ta k a n Preferen si
K red ib ilita s T in g g i - K asu s P en g u n g k a p a n K ew a jib a n B ersy a ra t
S kor
1 2 3 4 5
J u m la h 2 0 2 2 2 0 0 0
% 3 2 .2 6 3 5 ,4 8 3 2 ,2 6 0 ,0 0 0 .0 0
K r ed ib ilita s T in g g i - K asu s P en en tu a n T in gk at M a teria lita s
Sk or
1 2 3 4 5
J u m la h 2 19 11 2 3 7
% 3 .2 3 3 0 ,6 5 1 7 ,7 4 3 7 ,1 0 1 1.29
K r ed ib ilita s R en d ah - K asu s K o lek tib ilita s P iu ta n g D ag an g
S kor
1 2 3 4 5
J u m la h 3 0 2 2 7 1 2
L a n ju ta n T a b e l 9 S ta tis tik D e s k r i p t if D is trib u s i S k o r S u m b e r y a n g M e n y a ta k a n P r e f e re n s i
K r ed ib ilita s R en da h - K asu s P erek a y a sa a n T ra n sak si
S k o r
1 2 3 4 5
J u m la h 29 19 6 4 4
_______ %___________
46,77
________30,65
________9^68
________6A5
_________6,45
S u m b e r : D a t a y a n g d i o l a h
D a r i h a s i l s t a t i s t i k m e n u n j u k k a n b a h w a n i l a i m o d u s i n d i k a t o r k r e d i b i l i t a s t i n g g i d a l a m k a s u s p e n g u n g k a p a n k e w a j i b a n b e r s y a r a t d a n p e n e n t u a n t i n g k a t m a t e r i a l i t a s s a n g a t b e r b e d a . N i l a i m o d u s p a d a k a s u s p e n g u n g k a p a n k e w a j i b a n b e r s y a r a t b e r a d a p a d a s k o r 2 ( r e n d a h ) , s e d a n g k a n n i l a i m o d u s p a d a k a s u s p e n e n t u a n t i n g k a t m a t e r i a l i t a s b e r a d a p a d a s k o r 4 ( t i n g g i ) . T e ta p i la in h a l n y a d e n g a n i n d i k a t o r k r e d i b i l i t a s r e n d a h . N i l a i m o d u s u n t u k k a s u s k o l e k t i b i l i t a s p i u t a n g d a g a n g m a u p u n k a s u s p e r e k a y a s a a n t r a n s a k s i , s a m a - s a m a b e r a d a p a d a s k o r 1 ( r e n d a h s e k a l i ) . S e n a d a d e n g a n d i m e n s i w a k t u p e n y a m p a i a n p r e f e r e n s i , d a l a m h a l in i j u g a m e n y i r a t k a n b a h w a
jud g em en t
( p e r t i m b a n g a n ) a u d i t o r a k a n s a n g a t t e r g a n t u n g d a r i k a s u s a p a y a n g d i h a d a p i d a n b a g a i m a n a m e r e k a m e m p e r s e p s i k a n n y a , d a n y a n g t e r p e n t i n g d i s i n i a d a l a h a u d i t o r a k a n l e b i h y a k i n k e p a d a s u m b e r ( k l i e n ) y a n g m e m i l i k i k r e d i b i l i t a s t i n g g i d a r i p a d a s u m b e r ( k l i e n ) y a n g m e m i l i k i k r e d i b i l i t a s r e n d a h .Deskripsi Variabel Pengalaman Audit
V a r ia b e l p e n g a l a m a n a u d i t d i u k u r d a r i l a m a n y a w a k t u b e k e r j a s e b a g a i a u d i t o r d i K a n t o r A k u n t a n P u b l i k ( K A P ) d a n b a n y a k n y a p e n u g a s a n y a n g p e r n a h d i t a n g a n i .
H a s i l s u r v e i y a n g d i l a k u k a n p e n e l i t i m e m b e r i k a n g a m b a r a n b a h w a a u d i t o r y a n g m e n j a d i r e s p o n d e n p a l i n g b a n y a k a d a l a h y a n g t e l a h b e k e i j a s e l a m a 3 h i n g g a 5 t a h u n ( 3 7 ,1 % ) , s e d a n g k a n y a n g l a i n n y a a d a l a h 3 0 , 6 5 % t e l a h b e k e i j a s e l a m a 6 - 1 0 t a h u n ; 2 0 ,9 7 % y a n g t e l a h b e k e r j a s e l a m a 1 1 - 1 5 t a h u n ; 3,23% > y a n g t e l a h b e k e r j a s e l a m a
1 6 - 2 0 t a h u n ; d a n 8 , 0 6 % y a n g t e l a h b e k e r j a le b ih d a r i 2 0 t a h u n ( L i h a t T a b e l 1 0 ).
T abel 10
S ta tistik D e s k r ip tif D istrib u si S k or L am a M en ja d i A u d itor
172 Jurnal A kuntansi dan K euangan Indonesia, D esem ber 2008, Vol. 5, No. 2, Hal. 156 - 181
____________________________ S k or________________________
1 2 3 4 5
Ju m la h 2 3 1 9 1 3 2 5
% 3 7 , 1 0 3 0 , 6 5 2 0 , 9 7 3 , 2 3 8 , 0 6
P uspa Arum, P engaruh P ersuasi atas Preferensi K lien dan 173
D i l i h a t d a r i j u m l a h p e n u g a s a n y a g p e r n a h d i t a n g a n i , s e b a g i a n b e s a r r e s p o n d e n t e l a h m e m i l i k i p e n u g a s a n y a n g c u k u p b a n y a k . P a d a h a s i l p e r h i t u n g a n y a n g d i p e r o l e h t e r l i h a t b a h w a r e s p o n d e n y a n g t e l a h m e n a n g a n i p e n u g a s a n a n t a r a 2 1 - 3 0 p e n u g a s a n a d a l a h y a n g p a l i n g b a n y a k ( 2 9 , 0 3 % ) , s e d a n g k a n s i s a n y a a d a l a h 2 4 , 1 9 % y a n g t e l a h m e n a n g a n i l e b i h d a r i 4 0 p e n u g a s a n ; 2 0 , 9 7 % y a n g t e l a h m e n a n g a n i 1 0 - 2 0 p e n u g a s a n ; 1 7 ,7 4 % y a n g t e l a h m e n a n g a n i k u r a n g d a r i 1 0 p e n u g a s a n ; d a n 8 ,0 6 % y a n g t e l a h m e n a n g a n i 3 1 ^ 4 0 p e n u g a s a n .
T abel 11
S ta tistik D e s k r ip tif D istrib u si S k or J u m la h P en u g a sa n A u d it
___________________________ S k or____________________________
1___________2___________ 3___________ 4______________ 5
J u m la h 11 13 18 5 15
% 1 7 ,7 4 2 0 ,9 7 2 9 ,0 3 8 ,0 6 2 4 ,1 9
S u m b e r : D a t a y a n g d i o l a h
J i k a d i a m a t i t e r l i h a t b a h w a w a l a u p u n s e b a g i a n b e s a r r e s p o n d e n m e m i l i k i m a s a k e r j a y a n g r e l a t i f b a r u t e t a p i j u m l a h p e n u g a s a n y a n g p e r n a h m e r e k a t a n g a n i s u d a h c u k u p b a n y a k . H a l in i m e n g i n d i k a s i k a n b a h w a p e k e r j a a n a u d i t o r d i h a d a p k a n p a d a b a n y a k n y a p e n u g a s a n a u d i t y a n g h a r u s d i s e l e s a i k a n d a n s e c a r a t i d a k l a n g s u n g j u g a m e m b u t u h k a n
ju d g em en t
( p e r t i m b a n g a n ) y a n g s a n g a t b e r a g a m .Deskripsi Variabel Pertimbangan Auditor dalam Mengevaluasi Bukti Audit
V a r i a b e l p e r t i m b a n g a n a u d i t o r d a l a m p e n e l i t i a n in i d i b a t a s i p a d a p e r t i m b a n g a n s a a t m e n g e v a l u a s i b u k t i a u d i t . B e r k a i t a n d e n g a n k a s u s - k a s u s d i d a l a m k u e s i o n e r , p e r t i m b a n g a n a u d i t o r y a n g d i m i n t a a d a l a h :
a . P e n g u n g k a p a n K e w a j i b a n B e r s y a r a t :
• K e i n g i n a n u n t u k m e n g u n g k a p k a n a t a u t i d a k p e r k a r a h u k u m y a n g t e n g a h d i h a d a p i k l i e n .
• K e i n g i n a n m e r e k o m e n d a s i k a n k l i e n u n t u k m e n g u n g k a p k a n p e r k a r a h u k u m y a n g s e d a n g d i h a d a p i t e r s e b u t d i d a l a m l a p o r a n k e u a n g a n n y a .
b . K o l e k t i b i l i t a s P i u t a n g D a g a n g :
• K e i n g i n a n m e m p e r c a y a i b a h w a p i u t a n g d a g a n g s a l a h s a t u d e b i t u r k l i e n a k a n d a p a t t e r t a g i h .
• K e i n g i n a n m e r e k o m e n d a s i k a n k l i e n u n t u k m e n g a l o k a s i k a n p i u t a n g b e r m a s a l a h t e r s e b u t k e p e n y i s i h a n p i u t a n g t a k t e r t a g i h .
c . P e n e n t u a n T i n g k a t M a t e r i a l i t a s :
176 Jurnal Akuntansi dan Keuangan Indonesia, D esem ber 2008, Vol. 5, No. 2, Hal. 156 - 181
d i h u b u n g k a n d e n g a n s u a t u k o n d i s i k e t i d a k p a s t i a n , s e p e r t i k a s u s k e w a j i b a n b e r s y a r a t d a l a m k u e s i o n e r p e n e l i t i a n in i. P e n g g u n a a n p r i n s i p in i s a n g a t m e m b a n t u a u d i t o r d a l a m m e n e n t u k a n p e r t i m b a n g a n n y a k e t i k a m e n g e v a l u a s i b u k t i a u d i t , k a r e n a h a l in i m e r u p a k a n m a n i f e s t a s i i n t e r v e n s i a u d i t o r y a n g m u n g k i n d a p a t m e n g h a s i l k a n b i a s , k e s a l a h a n , b a h k a n l a p o r a n y a n g m e n y e s a t k a n .
U n t u k k a s u s p e n g u k u r a n k o l e k t i b i l i t a s p i u t a n g d a g a n g k l i e n , k e i n g i n a n s e b a g i a n b e s a r r e s p o n d e n ( 4 3 , 5 5 % ) m e m p e r c a y a i b a h w a p i u t a n g d a g a n g s a l a h s a t u d e b i t u r b e r m a s a l a h k l i e n a k a n d a p a t t e r t a g i h b e r a d a p a d a s k o r 3 , y a n g b e r a r t i b a h w a r e s p o n d e n r a g u - r a g u m e y a k i n i a p a k a h p i u t a n g t e r s e b u t a k a n d a p a t t e r t a g i h a t a u t i d a k . K e i n g i n a n m e r e k o m e n d a s i k a n k l i e n u n t u k m e m b u a t p e n y e s u a i a n a t a s p i u t a n g b e r m a s a l a h t e r s e b u t d a n m e n g a l o k a s i k a n n y a k e d a l a m a k u n p e n y i s i h a n p i u t a n g t a k t e r t a g i h b a g i s e b a g i a n b e s a r r e s p o n d e n ( 5 3 , 2 3 % ) t i n g g i s e k a l i . H a l in i m e n y i r a t k a n b a h w a a u d i t o r le b ih b e r h a t i - h a t i d a l a m m e n g h a d a p i s i t u a s i a u d i t y a n g m e n g a n d u n g r i s i k o b e s a r s e p e r t i k o n d i s i k e u a n g a n k l i e n y a n g t i d a k s e h a t . P a d a k o n d i s i s e p e r t i i n i , m a n a j e m e n p e r u s a h a a n k l i e n c e n d e r u n g b e r u s a h a m e m p e r b a i k i p e n a m p i l a n k e u a n g a n p e r u s a h a a n d e n g a n m e n u n d a p e n g a l o k a s i a n p i u t a n g t a k t e r t a g i h . K a r e n a i t u s i k a p s k e p t i s s e o r a n g a u d i t o r p a d a s a a t m e l a k s a n a k a n p e k e r j a a n n y a s a n g a t d i p e r l u k a n , s e s u a i d e n g a n s t a n d a r u m u m k e - 3 y a n g m e n y a t a k a n b a h w a : “ D a l a m p e l a k s a n a a n a u d i t d a n p e n y u s u n a n l a p o r a n n y a , a u d i t o r w a j i b m e n g g u n a k a n k e m a h i r a n p r o f e s i o n a l n y a d e n g a n c e r m a t d a n s e k s a m a ” .
U n t u k k a s u s p e n e n t u a n t i n g k a t m a t e r i a l i t a s , 3 3 ,8 7 % ) r e s p o n d e n m e n j a w a b p a d a s k o r 4 ( t i n g g i ) a k a n k e i n g i n a n n y a m e m p e r l u a s s a m p e l b u k t i a u d i t . H a l in i m e m b e r i b u k t i b a h w a u n t u k p e n e n t u a n t i n g k a t m a t e r i a l i t a s s a j a p e r t i m b a n g a n (
judgem ent
) a u d i t o r b e r b e d a - b e d a , m a s i h b a n y a k y a n g m e n g a n g g a p t i n g k a t k e s a l a h a n 1 % d a r i s u a t u p e r k i r a a n s e c a r a k e s e l u r u h a n b e l u m d a p a t d i t o l e r i r . S e m e n t a r a itu k e i n g i n a n s e b a g i a n b e s a r r e s p o n d e n u n t u k m e r e k o m e n d a s i k a n k l i e n m e m b u a t p e n y e s u a i a n p e r s e d i a a n b a r a n g d a g a n g b e r a d a p a d a s k o r 3 (4 5 ,1 6 % > ), y a n g b e r a r t i r e s p o n d e n r a g u - r a g u k a r e n a j u m l a h t e r s e b u t t i d a k t e r l a l u b e r p e n g a r u h t e r h a d a p l a p o r a n k e u a n g a n s e c a r a k e s e l u r u h a n .P uspa Arum, P engaruh P ersuasi atas Preferensi Klien dan 177
H a sil P en gu jian H ip o tesis dan P em b a h a sa n
Secara Parsial
Pengaruh Persuasi Atas Preferensi Klien terhadap Pertim bangan (Judgement)
A uditor dalam M engevaluasi Bukti A udit
H a s i l h i p o t e s i s 1 m e n u n j u k k a n n i l a i t hjtung= 3 , 4 2 3 , s e d a n g k a n t (abel = 2 ,0 0 1 . K a r e n a t^ > t tabel, m a k a h a s i l a n a l i s i s t e r s e b u t m e n u n j u k k a n p e n g a r u h y a n g s i g n i f i k a n . B e r a r t i h i p o t e s i s 1 d i t e r i m a , d e n g a n k a t a l a i n t e r d a p a t p e n g a r u h p o s i t i f d a n s i g n i f i k a n p e r s u a s i a t a s p r e f e r e n s i k l i e n t e r h a d a p p e r t i m b a n g a n
(judgem ent)
a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t . H a s i l t e r s e b u t t i d a k j a u h b e r b e d a d a r i p e n e l i t i a n J e n k i n s d a n H a y n e s ( 2 0 0 3 ) y a n g i n t i n y a m e n u n j u k k a n a d a n y a p e n g a r u h p e r s u a s i a t a s p r e f e r e n s i k l i e n t e r h a d a p p e r t i m b a n g a n
(judgem ent
) a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t , w a l a u p u n d a l a m e k s p e r i m e n n y a m e n g i n d i k a s i k a n b a h w a w a k t u p e n y a m p a i a n p r e f e r e n s i d a r i k l i e n b e r p e n g a r u h t e r h a d a p p e r t i m b a n g a n(judgement)
a u d i t o r d a l a m t u g a s p e n g u n g k a p a n t e t a p i t i d a k d a l a m t u g a s p e n g u k u r a n , d a n k r e d i b i l i t a s k l i e n y a n g t i n g g i a k a n b e r p e n g a r u h t e r h a d a p p e r t i m b a n g a n(judgement)
a u d i t o r h a n y a d a l a m k o n d i s i p r e f e r e n s i a w a l .Pengaruh Pengalam an A udit Terhadap Pertim bangan (Judgement) A uditor dalam
M engevaluasi Bukti A udit
H a s i l h i p o t e s i s 2 m e n u n j u k k a n n i l a i t hitung= 4 , 2 7 2 , s e d a n g k a n t(abel= 1 ,6 7 1 . K a r e n a ^ > t (abel, m a k a h a s i l a n a l i s i s t e r s e b u t m e n u n j u k k a n p e n g a r u h y a n g s i g n i f i k a n . H i p o t e s i s 2 j u g a b e r a r t i d a p a t d i t e r i m a , d e n g a n k a t a l a i n t e r d a p a t p e n g a r u h p o s i t i f d a n s i g n i f i k a n p e n g a l a m a n a u d i t t e r h a d a p p e r t i m b a n g a n
(judgement)
a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t . H a s i l t e r s e b u t k o n s i s t e n d e n g a n p e n e l i t i a n T r i ( 2 0 0 5 ) y a n g m e n y a t a k a n b a h w a p e n g a l a m a n a u d i t b e r p e r a n p e n t i n g d a l a m m e m p r o s e s i n f o r m a s i d a n m e n g h a s i l k a n p e r t i m b a n g a n a u d i t . H a s i l i n i j u g a k o n s i s t e n d e n g a n p e n e l i t i a n S h e l t o n ( 1 9 9 9 ) d a n H a y n e s e t a l. ( 1 9 9 8 ) y a n g m e n g i n d i k a s i k a n b a h w a p e n g a l a m a n a u d i t b e r p e n g a r u h t e r h a d a p p e r t i m b a n g a n a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t .Secara Simultan
U n t u k m e l i h a t a p a k a h s e c a r a b e r s a m a - s a m a k e d u a v a r i a b e l i n d e p e n d e n b e r p e n g a r u h n y a t a t e r h a d a p v a r i a b e l d e p e n d e n d i l a k u k a n p e n g u j i a n m e n g g u n a k a n s t a t i s t i k u j i F d e n g a n b a n t u a n
software
S P S S .178 Ju rn a l A kuntansi dan K euangan Indonesia, D esem ber 2008, Vol. 5, No. 2, Hal. 156 - 181
H a s i l p e r h i t u n g a n d i p e r o l e h n i l a i k o e f i s i e n r e g r e s i s e p e r t i p a d a T a b e l 13.
T abel 13
K oefisien R egresi D an U ji S ig n ifika n si
V a r ia b e l In d e p e n d e n K o e fisie n Std. Error hitung S ig . K o r e la s i
P a r s ia l
K o n s t a n t a 1 4 ,1 1 9 1 ,5 2 9 9 , 2 3 5 0 , 0 0 0
X , : P e r s u a s i a t a s P r e f e r e n s i K l i e n 0 , 2 9 0 0 , 0 8 5 3 , 4 2 3 0 ,0 0 1 0 , 4 0 7
X2: P e n g a l a m a n A u d i t 0 , 9 5 9 0 , 2 2 4 4 , 2 7 2 0 , 0 0 0 0 , 4 8 6
V a r ia b e l D e p e n d e n : P e r tim b a n g a n (Ju d g em en t) A u d ito r D a la m M e n g e v a lu a s i B u k ti A u d it
F == 2 2 , 0 2 5 ; S i g . = 0 , 0 0 0 ; A d ju ste dR 2= 0 , 4 0 8 J u m l a h S a m p e l = 6 2
Sumber: O utp ut SP P S 13.0 f o r Windows berdasarkan data penelitian
p r e f e r e n s i k l i e n ( X ^ s e b e s a r 0 , 2 9 0 , y a n g b e r a r t i s e m a k i n t i n g g i p e r s u a s i a ta s p r e f e r e n s i k l i e n a k a n d i i k u t i d e n g a n s e m a k i n t i n g g i p u l a p e r t i m b a n g a n
{judgement
) y a n g d i b e r i k a n a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t . B e g i t u j u g a u n t u k v a r i a b e l p e n g a l a m a n a u d i t ( X 2) m e m p u n y a i p e n g a r u h p o s i t i f t e r h a d a p p e r t i m b a n g a n(ju dgem ent
) a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d i t k a r e n a d i p e r o l e h k o e f i s i e n r e g r e s i p e n g a l a m a n a u d i t ( X 2) s e b e s a r 0 , 9 5 9 , y a n g b e r a r t i s e m a k i n b a n y a k p e n g a l a m a n a u d i t y a n g d i m i l i k i a u d i t o r a k a n d i i k u t i d e n g a n s e m a k i n b a i k p u l a p e r t i m b a n g a n{judgement
) y a n g d i b e r i k a n a u d i t o r d a l a m m e n g e v a l u a s i b u k t i a u d it . D e n g a n d e m i k i a n m a k a h i p o t e s i s 3 d a l a m p e n e l i t i a n in i d a p a t d i t e r i m a .D a r i h a s i l p e n g u j i a n d i k e t a h u i b a h w a b e s a r n y a n i l a i
