Homogenous Subset

Homogenous Subset

Subset

1 2 T ukey H S D ab

GRUP

K ontrol

Conformity

Obedience

1,000 ,245 Means fo r groups in homogenous subsets are displayed. Based on Type III Sum o f Squares

Sig.

The error term is Mean Square (Error) = 490754681647,940.

a. Uses Harmonic Mean Sample Size = 30,638.

b. The group sizes are unequal. The harmonic mean o f the group sizes is used. Type I error levels are not guaranteed.

c. Alpha = ,05.

T a b e l 5 m e n u n ju k k a n b a h w a p a d a subset

1 b e r is i n ila i r a ta - r a ta s a ld o u n tu k

k e lo m p o k k o n tro l. N ila i s ig n if ik a n s i s e b e s a r 1 ,0 0 0 . P a d a subset

2 b e r is i n ila i r a ta -

r a ta s a ld o u n tu k k e lo m p o k conformity dan obedience. N ila i s ig n if ik a n s i s e b e s a r

0 ,2 4 5 . B e r d a s a r k a n h a s il d i a ta s d a p a t d is im p u lk a n b a h w a r a ta - r a ta s a ld o u n tu k k e lo m p o k k o n tr o l b e r b e d a d e n g a n k e lo m p o k conformity dan obedience ( k o n tr o l berada pada subset

1 s e n d i r i ) . S e d a n g k a n r a ta - r a ta s a ld o u n tu k k e lo m p o k conformity dan obedience tid a k b e r b e d a ( conformity dan obedience

b e r a d a d a la m subset

H a s il in i k o n s is te n d e n g a n h a s il p e n g u jia n p a d a post hoc test.

40 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2007, Vol. 4, No. 1, hal. 25-46

Statistik Deskriptif Variabel M oral Reasoning

T a b e l 6 m e n u n ju k k a n s ta tis tik d e s k r ip tif u n tu k v a r ia b e l moral reasoning.

C o n fo rm ity P ressu re O b ed ien ce P re ssu re

15 13 18 MRA Rendah Mean (S t.D e v )

T otal M R A

Mean (S t D e v )

M edian

Hasil Pengujian Hipotesis 4

K elo m p o k K ontrol

Conformity Pressure

Obedience Pressure

MRA T inggi Mean $ (St. D ev)

1,833,333 (594,088) n

Faisal, Tekanan Pengaruh Sosial dalam Menjelaskan Hubungan....

lanjutan Tabel 7

K elom p ok K ontrol

Conformity Pressure

Obedience Pressure

M RA R end ah Mean $ (S t.D ev)

One- Way ANOVA

F = 1,207 p value = 0,083

F = 3,242

F = 0,002

p value = 0,964

p value = 0,282

H a s il p e n g u jia n one-way ANOVA m e n u n ju k k a n b a h w a n ila i s ig n if ik a n s i d a ri k e tig a k e lo m p o k treatment s e m u a n y a le b ih b e s a r d a r i 0 ,0 0 5 . D e n g a n d e m ik ia n

d a p a t d is im p u lk a n b a h w a h ip o te s is 4 d ito la k . A r tin y a b a h w a tid a k a d a p e r b e d a a n

a n ta r a a u d ito r d e n g a n le v e l p e r k e m b a n g a n m o ra l y a n g le b ih tin g g i d e n g a n a u d ito r

d e n g a n le v e l p e r k e m b a n g a n m o r a l y a n g le b ih r e n d a h d a la m m e n y e tu ju i s a ld o u n tu k r e k e n in g a k tiv a y a n g d ip e r ta n y a k a n . (H 4 d ito la k ). H a s il in i m e n d u k u n g p e n e litia n L o r d d a n D e Z o o rt.

G a g a ln y a p e n e litia n in i m e n d u k u n g h ip o te s is 3 , k e m u n g k in a n d is e b a b k a n o le h p a r tis ip a n tid a k m e m a h a m i m a te r ia l e k s p e r im e n s e p e n u h n y a . H a l in i d itu n ju k k a n tid a k s a tu p u n d a ri k e tig a k e lo m p o k te r s e b u t y a n g s ig n if ik a n . M e s k ip u n p e n e litia n in i s u d a h m e n g g u n a k a n M E S s e b a g a i g a n ti D I T s e p e r ti y a n g d is a r a n k a n L o r d d a n

D e Z o o r t n a m u n u n tu k p e n e litia n y a n g a k a n d a ta n g d ip e r lu k a n p e n je la s a n le b ih la n ju t u n tu k m e n ja m in p a r tis ip a n m e m a h a m i m a te r ia l e k s p e rim e n .

S IM P U L A N , K E T E R B A T A SA N D A N IM P L IK A S I

P e n e litia n in i m e n g u ji b a g a im a n a p e n g a r u h t e k a n a n s o s ia l p a d a k e p u tu s a n

a u d ito r. S e c a r a k h u s u s , p e n e litia n in i m e n g e v a lu a s i p e n g a r u h te k a n a n k e ta a ta n (i obedience pressure ) d a n te k a n a n k e s e s u a ia n ( conformity pressure ) d a la m o r g a n is a s i t e r h a d a p k e p u tu s a n a u d ito r d a la m m e n y e tu ju i s a la h s a ji ( misstatement ) y a n g m a te r ia l p a d a l a p o r a n k e u a n g a n . S e la in itu p e n e litia n in i j u g a m e n g u ji a p a k a h p e r k e m b a n g a n

m o ra l (moral!ethical development) m e m p e n g a r u h i k e p u tu s a n a u d ito r y a n g b e r a d a

d i b a w a h te k a n a n s o s ia l.

H ip o te s is 1 y a n g m e n y a ta k a n b a h w a a u d ito r d a la m obedience pressure akan m e n y e tu ju i s a ld o y a n g le b ih tin g g i u n tu k r e k e n in g a k tiv a y a n g d ip e r ta n y a k a n

d ite rim a . H a s il in i k o n s is te n d e n g a n p e n e litia n s e b e lu m n y a y a n g d ila k u k a n o le h L o r d d a n D e Z o o r t (2 0 0 1 ). H ip o te s is 2 y a n g m e n y a ta k a n b a h w a a u d ito r d a la m conformity pressure

d ib a n d in g a u d ito r y a n g tid a k d a la m

obedience pressure

conformity pressure

42 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2007, Vol. 4, No. 1, hal. 25-46

H ip o te s is 3 y a n g m e n y a ta k a n b a h w a a u d ito r d a la m obedience pressure akan m e n y e tu ju i s a ld o y a n g le b ih tin g g i u n tu k r e k e n in g a k tiv a y a n g d ip e r ta n y a k a n

d ito la k . H a s il in i b e r la w a n a n d e n g a n te m u a n L o r d d a n D e Z o o r t (2 0 0 1 ) n a m u n k o n s is te n d e n g a n te m u a n F a is a l d a n R a h a y u ( 2 0 0 5 ). H ip o te s is 4 m e n y a ta k a n b a h w a “ A u d ito r d e n g a n le v e l p e r k e m b a n g a n m o ra l

d ib a n d in g a u d ito r d a la m conformity pressure

y a n g le b ih tin g g i a k a n m e n y e tu ju i s a ld o y a n g le b ih r e n d a h u n tu k r e k e n in g a k tiv a y a n g d ip e r ta n y a k a n d ib a n d in g a u d ito r d e n g a n le v e l p e r k e m b a n g a n m o r a l y a n g le b ih

r e n d a h ” d ito la k . H a s il in i m e n d u k u n g p e n e litia n L o r d d a n D e Z o o r t (2 0 0 1 ). P e n e litia n in i tid a k te r le p a s d a r i k e k u r a n g a n - k e k u r a n g a n s e p e r ti:

1. J u m la h p a r tis ip a n d a la m e k s p e r im e n in i y a n g r e l a t i f s e d ik it (9 2 o r a n g ) d e n g a n k a r a k te r is tik p e r s o n a l d a n la ta r b e la k a n g y a n g tid a k s a m a .

2 . D e s a in setting e k s p e r im e n in i m a s ih te r b a ta s p a d a artificial setting.

I m p lik a s i y a n g d ih a r a p k a n d a r i p e n e litia n in i a d a la h :

1. B a g i m a h a s is w a , p e n e liti d a n a k a d e m is i, h a s il in i m e m p e r lu a s p e m a h a m a n te n ta n g b a g a im a n a p e n g a r u h te k a n a n s o s ia l te r h a d a p k e p u tu s a n y a n g d ib u a t

a u d ito r. H a s il in i j u g a m e m p e r k a y a lite r a tu r a k u n ta n s i k e p e r ila k u a n (behavioral accounting) k h u s u s n y a d a la m b id a n g a u d itin g d a n d a p a t d ija d ik a n a c u a n b a g i p r a k tik a u d it te n ta n g b a g a im a n a e k s is te n s i d a n k o n s e k u e n s i d a r i dysfunctional

d a r i te k a n a n p e n g a r u h s o s ia l. S e la in itu h a s il p e n e litia n in i d ih a r a p k a n d a p a t m e n in g k a tk a n p r o f e s io n a lis m e a u d ito r, s o s ia lis a s i a u d ito r s e r ta p e n g e n d a lia n p r o f e s io n a lis m e a u d ito r d a la m o r g a n is a s i d a n d a la m j a n g k a p a n ja n g d ih a r a p k a n

d a p a t m e n in g k a t k u a lita s a u d ito r.