TEKANAN PENGARUH SOSIAL DALAM MENJELASKAN HUBUNGAN MORAL REASONING TERHADAP KEPUTUSAN AUDITOR
TEK A N A N PEN G A R U H SO SIAL D A LA M M EN JELA SK A N
H U BU N G A N MORAL REASONING
TER H A D A P K EPU TU SA N A UD ITO R
F aisal
S ta f Pengajar Jurusan Akuntansi Fakultas Ekonomi Universitas Diponegoro
f e _ f a is a l@ y a h o o .c o .id
A b stract
This research examines whether social influence pressure within the accounting firm s affect auditor's willingness to sign-off on financial statements that are materially misstated. This paper also examines the effect o f moral reasoning as variable that may impact individual responses to social influence pressures. A sample o f 92 students from P e n d id ik a n P r o f e s i A k u n ta n s i (PPAk) participated in
a between-subjects experiment. The results support the hypothesis that obedience and conformity pressures significantly increased auditor 's willingness to sign-off on account balance that was materially misstated. On the other hand, the result shows that moral reasoning does not have effect to auditors ’ decisions under social
influence pressure.
Keywords: social influence pressure, moral reasoning, experiment
26 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2007, Vol.4, No./, hal. 25-46
PENDAHULUAN
P e n tin g n y a m e n g e v a lu a s i p e r k e m b a n g a n m o r a l p a d a s a a t m e m p e r tim b a n g k a n r e s p o n a u d ito r a ta s k o n f lik e tik a te la h b a n y a k d ite liti d ia n ta r a n y a o le h F a is a l d an R a h a y u (2 0 0 5 ), T h o m e , M a s e y d a n J o n e s (2 0 0 4 ) L in d a w a ti (2 0 0 3 ) L o r d d a n D e Z o o r t (2 0 0 1 ) P o n e m o n (1 9 9 2 ), P o n e m o n d a n G a b h a r t ( 1 9 9 3 ) ,T s u i d a n G u l ( 1 9 9 6 ) s e r ta
A r m s tr o n g (1 9 8 7 ). S e c a r a u m u m h a s il p e n e litia n - p e n e litia n d i a ta s m e n y a ta k a n
b a h w a d a la m te o ri p e r k e m b a n g a n m o ra l k o g n i t i f ( cognitive moral development ),
a la s a n m o ra l ( moral reasoning ) d a p a t d in ila i d e n g a n m e n g g u n a k a n t i g a r e r a n g k a y a n g te r d ir i d a ri tig a ta h a p y a itu pre-conventional level, conventional level dan post conventional level.
B e b e r a p a p e n e litia n s e b e lu m n y a y a n g m e n g in v e s tig a s i moral reasoning
a u d ito r m is a ln y a A r n o ld d a n N e id e r m e y e r (1 9 9 9 ) B e m a r d i d a n A r n o ld (1 9 9 7 ) , L o u w e r s , P o n e m o n d a n R a d tk e (1 9 9 7 ) m e n g g u n a k a n p e r s p e k t i f p e r k e m b a n g a n kognitif ( cognitive-development ). P e r s p e k tif p e r k e m b a n g a n k o g n i t i f m e m f o k u s k a n in v e s tig a s in y a p a d a p r o s e s moral/ethical reasoning d a la m m e m b u a t p e r tim b a n g a n (judgment)
d a n m e n g a s u m s ik a n b a h w a g a m b a r a n ( conception ) m o ra l a ta u e tik a in d iv id u d iin d ik a s ik a n o le h level o f ethical development, y a n g s e la n ju tn y a a k a n m e m p e n g a r u h i c a r a in d iv id u te r s e b u t d a la m m e m e c a h k a n d ile m a e tik a . I n d iv id u
d e n g a n le v e l ethical!moral development y a n g le b ih tin g g i d a p a t m e m b u a t k e p u tu s a n y a n g le b ih e tis (R e s t d k k . 1 9 9 9 ).
H a s il p e n e litia n F a is a l d a n R a h a y u (2 0 0 5 ), L o r d d a n D e Z o o r t ( 2 0 0 1 ), P o n e m o n
d a n G a b h a r t (1 9 9 3 ) d a n P o n e m o n d a n G a b h a r t (1 9 9 0 ) m e n u n ju k k a n b a h w a moral reasoning
a u d ito r s e n s itif te r h a d a p p e n g a r u h s o s ia l. D a la m e k s p e r im e n n y a T h o r n e
moral!ethical reasoning dan m e n d is k u s ik a n m a s a la h e tik a d e n g a n peers
d a n H a r tw ic k (2 0 0 1 ) m e n y a ta k a n b a h w a d e n g a n
d a p a t m e n y e b a b k a n a u d ito r m e r e v is i k e p u tu s a n a ta s m a s a la h - m a s a la h e tik a te r s e b u t.
B e b e r a p a p e n e litia n y a n g la in m e n u n ju k k a n m e m b e r ik a n b u k ti b a h w a p e r ila k u
d is f u n g s io n a l a u d ito r d a p a t d ia tr ib u tk a n p a d a b e r b a g a i b e n tu k te k a n a n ( L o r d d a n
D e Z o o r t 1 9 9 7 ; P o n e m o n d a n G a b h a r t 1 9 9 0 ; T s u i d a n G u l 1 9 9 6 ; W in d s o r d a n
A r k a n a s y 1 9 9 5 ; F a is a l d a n R a h a y u 2 0 0 5 ) . S e la in itu , p e n e litia n L o r d d a n D e Z o o r t ( 1 9 9 7 ,2 0 0 1 ) , te la h m e r e f le k s ik a n d a n m e n g a k u i p e n tin g n y a 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 {pressure ) y a n g d ih a s ilk a n d a r i d a la m o r g a n is a s i te r h a d a p s ik a p , k e in g in a n
d a n p e r ila k u a u d ito r. P e n e litia n - p e n e litia n te r s e b u t m e m ilik i im p lik a s i y a n g p e n tin g
b a g i p r o f e s io n a lis m e a u d ito r (G re y 1 9 9 8 ), p r o s e s s o s ia lis a s i a u d ito r ( F o g a rty 1 9 9 2 ; P o n e m o n 1 9 9 2 ) d a n p e n g e n d a lia n p r o fe s io n a l d a la m o r g a n is a s i ( A lb e r n e th y d a n S to e lw in d e r 1 9 9 5 ; D ir s m ith d a n C o v a le s k i 1 9 8 5 ).
d i I n d o n e s ia a n ta r a la in d ila k u k a n o le h L in d a w a ti (2 0 0 3 ) y a n g m e n g u ji p e r a n
P e n e litia n te n ta n g
moral reasoning
moral reasoning
a k u n ta n p u b lik
Faisal, Tekanan Pengaruh Sosial dalam Menjelaskan Hubungan..
d a la m p e n g e m b a n g a n k o d e e tik . H a s il p e n e litia n n y a m e n u n ju k k a n b a h w a m o ra l development m e r u p a k a n k o m p o n e n p e n tin g y a n g m e m p e n g a r u h i moral reasoning
s e o r a n g a k u n ta n p u b lik . H a s il la in n y a m e n y a ta k a n b a h w a d e r a ja t p r o fe s io n a lis m e s e o r a n g a k u n ta n p u b lik d ite n tu k a n o le h tin g k a t p e r k e m b a n g a n m o r a ln y a ( moral
development).
F a is a l d a n R a h a y u ( 2 0 0 5 ) m e n g u ji b a g a im a n a p e n g a r u h k o m itm e n te r h a d a p r e s p o n a u d ito r a ta s te k a n a n s o s ia l. H a s il p e n e litia n m e r e k a m e n u n ju k k a n
b a h w a a u d ito r y a n g b e r a d a d a la m obedience pressure ( m e n d a p a tk a n te k a n a n d a ri partner) a k a n m e n y e tu ju i s a ld o y a n g le b ih tin g g i d ib a n d in g k a n d e n g a n a u d ito r y a n g
b e r a d a d a la m conformity pressure ( m e n d a p a tk a n t e k a n a n d a r i s e n io r ) .
P e r tim b a n g a n - p e r tim b a n g a n a ta s te k a n a n o r g a n is a s io n a l d a n l in g k u n g a n te la h m e n d o r o n g p e n e liti u n tu k m e m f o k u s k a n p a d a b a g a im a n a p r o f e s io n a l a u d it m e r e s p o n t e k a n a n p e n g a r u h s o s ia l y a n g t id a k t e p a t y a n g b e r a s a l d a r i d a la m p e r u s a h a a n . S e c a r a k h u s u s , lite r a tu r a k u n ta n s i m e m b e r ik a n b u k ti b a h w a a u d ito r re n ta n te r h a d a p te k a n a n p e n g a r u h s o s ia l y a n g tid a k te p a t d a r i s u p e r io r /a ta s a n ( L o r d d a n D e Z o o r t 1 9 9 4 ) d a n r e k a n k e r ja
d a la m p e r u s a h a a n ( P o n e m o n 1 9 9 2 ). N a m u n d e m ik ia n , te k a n a n p e n g a r u h s o s ia l s e b a g a i s u m b e r k o n f lik a u d it d a n a u d ito r s e c a r a r e l a t i f te ta p b e lu m
I peers
d ite k a n k a n .
A tu r a n E tik a K o m p a r te m e n A k u n ta n P u b lik d a la m S ta n d a r P r o f e s io n a l
A k u n ta n P u b lik p a s a l 101 te n ta n g I n d e p e n d e n s i m e n y a ta k a n b a h w a : ’’D a la m m e n ja la n k a n tu g a s n y a , a n g g o ta K A P h a r u s s e la lu m e m p e r ta h a n k a n s ik a p m e n ta l in d e p e n d e n d i d a la m m e m b e r ik a n j a s a p r o f e s io n a ln y a s e b a g a im a n a d ia tu r d a la m S ta n d a r P r o f e s io n a l A k u n ta n P u b lik (S P A P ) y a n g d ite ta p k a n o le h I A I. S ik a p m e n ta l in d e p e n d e n te r s e b u t h a r u s m e lip u ti in d e p e n d e n s e c a r a f a k ta (in fact) maupun secara p e n a m p ila n (in appearance).
S e la n ju tn y a d a la m p a s a l 1 0 2 te n ta n g I n te g r ita s d a n O b je k tiv ita s d in y a ta k a n
b a h w a : ’’D a la m m e n ja la n k a n tu g a s n y a , a n g g o ta K A P h a r u s m e m p e r ta h a n k a n in te g r ita s d a n o b je k tiv ita s , h a r u s b e b a s d a r i b e n tu r a n k e p e n tin g a n (conflict o f interest)
d a n t id a k b o le h m e m b ia r k a n f a k to r s a la h s a ji m a te r ia l (material misstatement) yang
d ik e ta h u in y a a ta u m e n g a lih k a n ( m e n s u b o r d in a s ik a n ) p e r tim b a n g a n n y a k e p a d a p ih a k la in . M e s k i a tu r a n n y a c u k u p j e l a s , n a m u n d e m ik ia n a u d ito r s e r in g b e r h a d a p a n
d e n g a n b e r b a g a i te k a n a n y a n g m u n g k in m e m p e n g a r u h i k e m a m p u a n n y a d a la m m e n g a ta s i s itu a s i k o n f lik . S e b a g a i c o n to h , b a h k a n p a d a s a a t a u d ito r m e m a h a m i t a n g g u n g ja w a b p r o fe s io n a l, m e r e k a m u n g k in m e m ilih u n tu k b e r tin d a k s e c a r a tid a k
e tik u n tu k m e m p e r o le h p e n ila ia n k in e r ja y a n g p o s i t i f a ta u s e c a r a s e d e r h a n a a g a r
A u d ito r m u n g k in j u g a b e r tin d a k tid a k e tik d a la m s itu a s i a d a n y a te k a n a n s o s ia l k a r e n a a d a n y a k e m u n g k in a n k e g a g a la n .
d ip a n d a n g s e b a g a i team player.
D a la m p e n e litia n in i, p e r ta n y a a n y a n g in g in d ija» v ab a d a la h a p a k a h t e k a n a n p e n g a r u h s o s ia l (social influence pressure) 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
28 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2007, Vol. 4, No. I, hal. 25-46
d ip r o k s ik a n d e n g a n ju m l a h s a ld o y a n g d is a jik a n ) d a n a p a k a h a d a p e n g a r u h moral/ ethical reasoning te r h a d a p k e p u tu s a n a u d ito r a ta s te k a n a n s o s ia l.
P e n e litia n in i b e rtu ju a n :
1. U n tu k m e n g u ji a p a k a h v a r ia b e l te k a n a n p e n g a r u h s o s ia l 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.
2 . U n tu k m e n g e ta h u i a p a k a h a d a p e n g a r u h moral reasoning te r h a d a p k e p u tu s a n
a u d ito r. M e n g a c u p a d a p e n e litia n 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 ) d a n
L in d a w a ti (2 0 0 3 ), F a is a l d a n R a h a y u ( 2 0 0 5 ), p e n e litia n y a n g a k a n d ila k u k a n in i
d ih a r a p k a n d a p a t m e m b e r ik a n k o n trib u s i:
d a r i 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 rta p e n g e n d a lia n p r o f e s io n a lis m e
1. P r a k tik , im p lik a s i
a u d ito r d a la m o r g a n is a s i.
2 . M e to d o lo g i. K o n tr ib u s i m e to d o lo g i dari
p e n e litia n
p e n g u k u r a n v a r ia b e l moral/ethical reasoning. P e n e litia n L o r d d a n D e z o r t menggunakan Defining Issue Test ( D IT ) u n tu k m e n g u k u r v a r ia b e l moral!ethical reasoning s e d a n g k a n p e n e litia n in i m e n c o b a m e n g g u n a k a n u k u r a n la in y a itu Multidimensional Ethics Scale ( M E S ). A la s a n n y a , b e r la w a n a n d e n g a n D IT , M E S m e n y e d ia k a n u k u r a n la n g s u n g a ta s o rie n ta s i e tik a l r e s p o n d e n p a d a s e ju m la h k o n s tr u k m o ra l ( C o h e n , P a n t d a n S h a r p 1 9 9 6 ).
D I T m e n g g u n a k a n h u b u n g a n a n ta r a p e r k e m b a n g a n d a n a la s a n m o ra l u n tu k m e n g h itu n g p -score tu n g g a l u n tu k m e n g u k u r p e r k e m b a n g a n m o ra l. M e s k ip u n h a l
in i te la h b a n y a k m e m b e r i k o n tr ib u s i y a n g b e m ila i b a g i p e m a h a m a n e tik a d a la m p r o f e s i a k u n ta n s i, n a m u n D I T h a n y a m e m b e r i p e n je la s a n s e b a g ia n {partial ) m e n g e n a i p e m b u a ta n k e p u tu s a n e tik a a k u n ta n s i. S e b a g a im a n a d in y a ta k a n o le h S h a u b ( 1 9 9 4 ),” m e s k ip u n le v e l a la s a n m o ra l ta m p a k n y a m e m p e n g a r u h i
s e ju m la h v a ria b e l judgment a u d it, n a m u n h a l te r s e b u t b u k a n m e r u p a k a n u k u r a n u n tu k m e n g u k u r ethical goodness
a u d ito r ” . S k o r p a d a D I T tid a k b e r h u b u n g a n
d e n g a n s e n s itiv ita s e tik a (S h a u b 1 9 9 4 ) a ta u p a d a p a n d a n g a n id e a lis tik d a n r e la tiv is tik s e s e o r a n g ( F o rs y th 1 9 8 0 ). R e s t (1 9 9 4 ) m e n y a ta k a n b a h w a judgm ent moral s e c a r a s ta tis tik a l te r k a it d e n g a n b e r a tu s - ra tu s u k u r a n p e r ila k u . H a l in i m e m e r lu k a n s u a tu m e to d o lo g i y a n g m e n a n g k a p k o m p o n e n p e r ila k u m o r a l la in n y a , s e b a g a i c o n to h ethical evaluation & intention. M E S s e c a r a s p e s ifik m e n g id e n tifik a s i ra s io n a lis a s i d ib a lik a la s a n m o r a l d a n m e n g a p a r e s p o n d e n p e r c a y a b a h w a s u a tu tin d a k a n a d a la h e tik . L im a k o n s tr u k m o r a l te re fle k s i d a la m M E S a d a la h justice, deontology, relativism, utilianism dan egoism.
Faisal, Tekanan Pengaruh Sosial dalam Menjelaskan Hubungan..
T IN JA U A N L IT E R A T U R D A N P E N G E M B A N G A N H IP O T E S IS
T ek anan P engaruh S osial (Social Influence Pressure)
P e n e litia n in i m e m f o k u s k a n p a d a te k a n a n k e ta a ta n ( obedience pressure) dan t e k a n a n k e s e s u a ia n ( conformity pressure) s e b a g a i d u a tip e te k a n a n p e n g a r u h s o s ia l {social influence pressure) y a n g d a p a t m e m p e n g a r u h i k i n e i j a a u d ito r. Obedience
pressure m u n c u l d a ri p e r in ta h y a n g d ib u a t o le h in d iv id u y a n g b e r a d a p a d a p o s is i o to r ita s ( B r e h m d a n K a s s in 1 9 9 0 ). D a s a r te o r e tik a l d a r i te o r i obedience m e n y a ta k a n
b a h w a in s tr u k s i a ta s a n d a la m s u a tu o r g a n is a s i m e m p e n g a r u h i p e r ila k u b a w a h a n k a r e n a a ta s a n m e m ilik i o to r ita s .
P e n e litia n s e b e lu m n y a m e n u n ju k k a n b a h w a p e r ila k u obedience y a n g tid a k t e p a t d ih a s ilk a n d a r i m e k a n is m e n o r m a ti f ( s e p e r ti k e m a m p u a n s u p e r io r u n tu k memberi reward dan punishment), p a d a s a a t p o s is i a ta s a n b e n a r - b e n a r s a la h ( C a m p b e ll d a n F a ire y 1 9 8 9 ). P e n g a r u h s p e s if ik d a r i p e n e r a p a n o to r ita s y a n g
tid a k t e p a t b a r a n g k a li te r g a n tu n g p a d a p e n ila ia n in d iv id u a l a ta s p o te n s i cost dan benefit y a n g b e r h u b u n g a n d e n g a n r e s p o n m e r e k a . S e b a g a i c o n to h , a u d ito r m u n g k in m e m p r io r ita s k a n p e n tin g n y a m e n g a m a n k a n e v a lu a s i y a n g m e n g u n tu n g k a n d a r i
supervisor
H a s il p e n e litia n m e r e k a m e n g in d ik a s ik a n b a h w a p e r s ia p a n time budget
d a p a t m e n g a k ib a tk a n p e n g a r u h y a n g b e r la w a n a n p a d a judgm ent
a u d ito r. H a s il
te r s e b u t m e m b e r ik a n b u k ti y a n g k o n s is te n b a h w a a u d ito r r e n ta n te r h a d a p obedience pressure
d a r i a ta s a n /s u p e r io r d a la m p e r u s a h a a n a k u n ta n s i. N a m u n d e m ik ia n , s e b a g a im a n a d in y a ta k a n o le h S o lo m o n ( 1 9 9 4 ) , p e n e litia n te r s e b u t te r b a ta s h a n y a p a d a e v a lu a s i p e n g a r u h
a u d ito r m e n g e n a i tin d a k a n y a n g d ire n c a n a k a n .
obedience pressure pada judgm ent
P e n e litia n in i m e m p e r lu a s p e m a h a m a n p e n g a r u h obedience pressure dengan p e n in g k a ta n p e n g u k u r a n p a d a u k u r a n outcome s p e s ifik . S e b a g a im a n a d id e s k r ip s ik a n
d i b a g ia n b e r ik u tn y a , a u d ito r d im in ta u n tu k m e n e ta p k a n s a ld o y a n g d a p a t d ite r im a y a n g a k a n m e r e k a s e tu ju i d a r i r e k e n in g a s e t/a k tiv a y a n g n ila i r e a lis a s in y a
d ip e r ta n y a k a n . D a la m k o n te k s in i s a ld o y a n g d ite ta p k a n le b ih tin g g i a k a n b e r a k ib a t
30 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2007, Vol.4, N o.l, hal. 25-46
p a d a p r o b a b ili ta s k e s a la h a n m a te r ia l y a n g le b ih tin g g i p a d a la p o r a n k e u a n g a n
d ib a n d in g s a ld o y a n g le b ih re n d a h . B e r d a s a r k a n u r a ia n d i a ta s m a k a h ip o te s is n y a :
H 1 : A u d itor dalam obedience pressure akan m en yetu ju i saldo y a n g lebih tin ggi u n tu k rekening aktiva y an g dipertanyakan d ib andin g au d itor y a n g tid ak dalam obedience pressure.
P e n e litia n in i j u g a m e n g e v a lu a s i te k a n a n k e s e s u a ia n ( conformity pressure) s e b a g a i b e n tu k a l t e r n a tif d a r i te k a n a n p e n g a r u h s o s ia l y a n g m e m ilik i p o te n s i n e g a t i f u n tu k m e m p e n g a r u h i k in e r ja a u d ito r. Conformity m e n g a c u p a d a p e r ila k u y a n g d ip e n g a r u h i o le h c o n to h - c o n to h y a n g d ib e r ik a n o le h r e k a n k e r ja , b u k a n o le h
in s tr u k s i d a r i f ig u r o to rita s . S e s e o r a n g /a u d ito r a k a n m e n y e s u a ik a n d ir i m e r e k a
d e n g a n s itu a s i p e n g a r u h n o r m a ti f k a r e n a m e r e k a ta k u t te r h a d a p k o n s e k u e n s i n e g a t i f
a ta s p e n a m p ila n y a n g m e n y im p a n g d a ri r e k a n - r e k a n n y a ( B r e h m d a n K a s s in 1 9 9 0 ).
D e n g a n k a ta la in , in d iv id u c e n d e r u n g m e m ilih tin d a k a n d e n g a n c a r a y a n g tid a k m e m b u a t m e r e k a j a d i p u s a t p e r h a tia n .
D a la m a k u n ta n s i, p e n g a r u h d is f u n g s io n a l a ta s
conformity pressure te la h
d itu n ju k k a n p a d a b e b e r a p a p e n e litia n s e b e lu m n y a ( D ir s m ith d a n C o v a le s k i 1 9 8 5 ; L ig h tn e r d k k . 1 9 8 2 ; P o n e m o n 1 9 9 2 ). P o n e m o n m e n u n ju k k a n b a h w a te k a n a n d a r i
r e k a n k e i j a d a la m p e r u s a h a a n a k u n ta n s i b is a b e r p e n g a r u h p a d a dysfunctional outcomes k a r e n a a u d ito r m u n g k in m e m p e r s e p s ik a n o r a n g la in b e r tin d a k s a m a a ta u
b a h w a d a la m b e b e r a p a h a l k in e ija m e r e k a k u r a n g s e m p u r n a . P o n e m o n m e n e m u k a n
b a h w a te k a n a n r e k a n k e r ja m e r u p a k a n a n te s e d e n y a n g s ig n if ik a n b a g i p e r ila k u underreporting. K e m u n g k in a n b a h w a a d a n y a k e b u tu h a n a g a r d ia n g g a p s e b a g a i “b a g i a n d a r i tim ” j u g a a k a n m e m p e n g a r u h i k e in g in a n a u d ito r u n tu k m e n y e tu ju i s a la h s a ji y a n g m a te r ia l p a d a la p o r a n k e u a n g a n . K a r e n a n y a d ip r e d ik s ik a n b a h w a conformity pressure
a k a n 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 m e n g e n a i j u m l a h s a ld o y a n g d a p a t d ite r im a y a n g m e n y e b a b k a n a u d ito r m e n e r im a s a ld o r e k e n in g y a n g le b ih tin g g i u n tu k a k tiv a y a n g d ip e r ta n y a k a n . K a r e n a hierarchical power distance t id a k m u n c u l p a d a s a a t a d a obedience pressure , maka conformity pressure akan m e m p e n g a r u h i k in e r ja a u d ito r le b ih r e n d a h d a r i obedience pressure (Lord dan DeZoort 2001)
H 2: A u d itor dalam conformity pressure akan m en yetu ju i saldo y a n g leb ih tin g g i u n tu k rekening aktiva yan g dip ertanyakan d ib an d in g au d itor y a n g tid a k dalam conformity pressure.
H 3: A u d itor dalam obedience pressure akan m enyetu jui sald o y a n g lebih tin g g i u n tu k rekenin g aktiva y an g d ipertanyakan dib an d in g a u d ito r dalam conformity pressure.
Faisal, Tekanan Pengaruh Sosial dalam Menjelaskan Hubungan..
Moral Reasoning
P e n tin g n y a m e n g e v a lu a s i p e r k e m b a n g a n m o r a l p a d a s a a t m e m p e r tim b a n g k a n r e s p o n a u d ito r a ta s k o n flik e tik a te la h m u n c u l p a d a b a n y a k lite r a tu r ( A r m s tr o n g
1 9 8 7 ; P o n e m o n 1 9 9 2 , P o n e m o n d a n G a b h a r t 1 9 9 0 ; T s u i d a n G u l 1 9 9 6 ). T e o ri p e r k e m b a n g a n m o ra l k o g n itif, a la s a n m o ra l (moral reasoning ) d a p a t d in ila i d e n g a n m e n g g u n a k a n tig a r e r a n g k a le v e l y a n g te r d ir i d a r i tig a ta h a p pre-conventional level, conventional level dan post conventional level. The Defining Issues Test (D IT ) te la h m u n c u l s e b a g a i in s tr u m e n p s ik o m e tr ik y a n g p o p u le r d a n r e lia b le u n tu k m e n g u k u r p e r k e m b a n g a n m o ra l s e b a g a im a n a d id e s k r ip s ik a n o le h K o h lb e r g .
D a la m p e n e litia n in i d ip a k a i Multidimensional Ethics Scale (MES), sebagai
g a n ti D I T y a n g d ig u n a k a n d a la m p e n e litia n s e b e lu m n y a ( L o r d d a D e Z o o r t 2 0 0 1 ) u n tu k m e n g u k u r p e r k e m b a n g a n m o ra l. B e r la w a n a n d e n g a n D IT , M E S m e n y e d ia k a n u k u r a n la n g s u n g a ta s o r ie n ta s i e tik a l r e s p o n d e n p a d a s e ju m la h k o n s tr u k m o ra l ( C o h e n , P a n t d a n S h a r p 1 9 9 6 ). D e n g a n d e m ik ia n , M E S s e c a r a s p e s if ik m e n g id e n tifik a s i r a s io n a lis a s i d ib a lik a la s a n m o ra l d a n m e n g a p a r e s p o n d e n p e r c a y a b a h w a s u a tu tin d a k a n a d a la h e tik . L im a k o n s tr u k m o ra l te r e fle k s i d a la m M E S a d a la h justice, deontology, relativism, utilianism dan egoism.
B e r d a s a r te o r i d a n t e m u a n p e n e litia n y a n g a d a , p e r k e m b a n g a n m o r a l a k a n m e m p e n g a r u h i k e in g in a n a u d ito r u n tu k m e n y e tu ju i te k a n a n p e n g a r u h s o s ia l y a n g tid a k m e m a d a i y a n g d ih a s ilk a n d a ri d a la m p e r u s a h a a n . O le h k a r e n a n y a , a u d ito r p a d a 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 a k a n le b ih r e n ta n a ta s obedience dan conformity pressure
d ib a n d in g a u d ito r p a d a t a h a p p e r k e m b a n g a n m o r a l y a n g le b ih tin g g i ( L o r d d a n D e Z o o r t 2 0 0 1 )
H 4: A u d ito r dengan level p erkem bangan m oral y a n g lebih tin ggi akan m en yetu ju i saldo y a n g lebih rendah un tu k rek en in g aktiva y a n g
d ip ertan yak an dib an d in g au d itor dengan level p erk em b an gan m o ra l
y a n g lebih rendah.
M E T O D E P E N E L IT IA N
P artisip an dan D esain E k sperim en
S u b je k y a n g b e r p a r tis ip a s i d a la m p e n e litia n in i a d a la h m a h a s is w a P e n d id ik a n P r o fe s i A k u n ta n s i (P P A k ) U n iv e r s ita s D ip o n e g o r o . P e n e litia n in i a d a la h e k s p e r im e n between-subjects. S u b je k d ib a g i d a la m tig a k e lo m p o k s e c a r a r a n d o m y a itu k e lo m p o k control, k e lo m p o k conformity pressure,
d a n k e lo m p o k obedience pressure.
P e m ilih a n s a m p e l in i d id a s a r k a n p a d a a s u m s i b a h w a m a h a s is w a P P A k t e la h m e n y e le s a ik a n p e n d id ik a n s tr a ta 1 d a la m b id a n g a k u n ta n s i d a n p a d a u m u m n y a te la h b e k e r ja d i k a n to r a k u n ta n s e b a g a i s t a f a u d ito r. S t a f a u d ito r d e n g a n u s ia d a n
32 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2007, Vol.4, No. 1, hal. 25-46
p e n g a la m a n te r b a ta s ( m a s ih m u d a ) u m u m n y a s a n g a t r e n ta n a ta s p e n g a r u h te k a n a n s o s ia l k a r e n a k e p e n tin g a n m e r e k a d a la m s o s ia lis a s i d a la m p e r u s a h a a n d a n k e in g in a n m e r e k a u n tu k “fit z«” ( L o r d d a n D e Z o o r t 2 0 0 1 ).
S e b a n y a k 9 2 o r a n g m a h a s is w a y a n g m e n ja d i p a r tis ip a n d a la m p e n e litia n in i y a n g d ib a g i m e n ja d i 3 0 o r a n g p a r tis ip a n u n tu k k e lo m p o k k o n tr o l, 3 0 o r a n g p a r tis ip a n u n tu k k e lo m p o k conformity d a n 3 2 o r a n g p a r tis ip a n u n tu k k e lo m p o k obedience.
In stru m en P enelitian
I n s tr u m e n p e n e litia n in i d ia m b il d a r i p e n e litia n L o r d d a n D e Z o o r t ( 2 0 0 1 ). S if a t
e k s p e r im e n ta l d a r i p e n e litia n in i m e n g h a r u s k a n r e s p o n d e n u n tu k m e n y e le s a ik a n in s tr u m e n e tik a m u ltid im e n s io n a l /Multidimensional Ethical Scale u n tu k tia p r a n g k a ia n d ile m a e tik a vignettes. Vignettes in i m e r u p a k a n e tik a b is n is s e c a r a u m u m y a n g m e n c a k u p b e r b a g a i to p ik . K a r e n a k a n to r a k u n ta n m e m a n d a n g d ir in y a s e b a g a i
p e n y e d ia j a s a b is n is , s e b a g a im a n a m e la k u k a n f u n g s i a te s ta s i, a k u n ta n p r o f e s io n a l m e r u p a k a n s u b je k tid a k h a n y a p e r m a s a la h a n e tik a p r o f e s i a k u n ta n s i n a m u n j u g a
d ile m a e tik a b is n is s e c a r a u m u m . P e n e litia n s e b e lu m n y a d a la m e tik a a k u n ta n s i s e c a r a u m u m te la h m e n g g u n a k a n p e r k e m b a n g a n m o ra l y a n g d iu k u r d e n g a n D I T ( R e s t 1 9 8 6 ).
D I T m e n g g u n a k a n h u b u n g a n a n ta r a p e r k e m b a n g a n d a n a la s a n m o ra l u n tu k menghitung p-score tu n g g a l u n tu k m e n g u k u r p e r k e m b a n g a n m o ra l. M e s k ip u n h a l in i te l a h b a n y a k m e m b e r i k o n tr ib u s i y a n g b e r n ila i b a g i p e m a h a m a n e tik a d a la m p r o fe s i
a k u n ta n s i, n a m u n D I T h a n y a m e m b e r i p e n je la s a n s e b a g ia n {partial) mengenai p e m b u a t a n k e p u tu s a n e tik a a k u n ta n s i. S e b a g a im a n a d in y a ta k a n o le h S h a u b ( 1 9 9 4 ) ,” m e s k ip u n le v e l a la s a n m o r a l t a m p a k n y a m e m p e n g a r u h i s e ju m la h v a r ia b e l judgment
a u d it, n a m u n h a l te r s e b u t b u k a n m e r u p a k a n u k u r a n u n tu k m e n g u k u r ethical goodness
a u d ito r ” . S k o r p a d a D I T tid a k b e r h u b u n g a n d e n g a n s e n s itiv ita s e tik a (S h a u b 1 9 9 4 )
a t a u p a d a p a n d a n g a n id e a lis tik d a n r e la tiv is tik s e s e o r a n g ( F o r s y th 1 9 8 0 ).
R e s t (1 9 9 4 ) m e n y a ta k a n b a h w a judgment moral s e c a r a s ta tis tik a l te r k a it
d e n g a n b e r a tu s - r a tu s u k u r a n p e r ila k u . H a l in i m e m e r lu k a n s u a tu m e to d o lo g i y a n g m e n a n g k a p k o m p o n e n p e r ila k u m o ra l la in n y a , s e b a g a i c o n to h ethical evaluation & intention.
B e r d a s a r h a l te r s e b u t, d a la m p e n e litia n in i d ip a k a i Multidimensional Ethics Scale ( M E S ) . B e r la w a n a n d e n g a n D IT , M E S m e n y e d ia k a n u k u r a n la n g s u n g a ta s o r ie n ta s i e tik a l r e s p o n d e n p a d a s e ju m la h k o n s tr u k m o ra l ( C o h e n d k k . 1 9 9 6 ). D e n g a n
d e m ik ia n , M E S s e c a r a s p e s if ik m e n g id e n tifik a s i r a s io n a l d ib a lik a la s a n m o ra l d a n m e n g a p a r e s p o n d e n p e r c a y a b a h w a s u a tu tin d a k a n a d a la h e tik . L im a k o n s tr u k m o r a l te r e f le k s i d a la m M E S a d a la h justice, deontology, relativism, utilianism dan egoism.
R e s p o n d ik u m p u lk a n b e r d a s a r s k a la tip e L ik e r t d e n g a n tu ju h p o in . Item-item y a n g d ig u n a k a n d ia m b il d a r i M E S y a n g d ik e m b a n g k a n o le h R e id e n b a c h d a n R o b in
Faisal, Tekanan Pengaruh Sosial dalam Menjelaskan Hubungan.
( 1 9 8 8 , 1 9 9 0 ) d a n d ig u n a k a n d a la m a k u n ta n s i o le h F lo ry , P h illip s , R e id e n b a c h d a n R o b in ( 1 9 9 2 ) d a n C o h e n d k k . ( 1 9 9 3 ,1 9 9 6 ) s e rta C o h e n , P a n t d a n S h a rp ( 1 9 9 8 ). M E S
a d a la h s u a tu u k u r a n ethical judgment, y a n g m e n a n g k a p s e b e r a p a lu a s r e s p o n d e n p e r c a y a b a h w a s u a tu tin d a k a n a d a la h t id a k e tik b e r d a s a r s a tu d a r i lim a k o n s tr u k
e tik a l d i a ta s ( C o h e n d k k . 1 9 9 6 ). S k e n a r io u ta m a y a n g d iin s tr u k s ik a n d a la m p e n e litia n in i m e n g g a m b a r k a n
a k u n ta n s e n io r y a n g b a r u s a ja d itu g a s k a n u n tu k k lie n y a n g b a r u . P a r tis ip a n d ib e r i ta h u b a h w a m e r e k a s e d a n g m e n g g a n tik a n s e n io r la in y a n g te la h b e k e r ja d e n g a n k lie n te r s e b u t s e la m a b e b e r a p a ta h u n n a m u n te la h d itu g a s k a n u n tu k ta n g g u n g ja w a b
la in n y a . S e la m a a u d it, p a r tis ip a n tid a k m a m p u m e m v e r if ik a s i e k s is te n s i d a n p e n ila ia n
a k tiv a s e n il a i $ 2 ,5 0 0 ,0 0 0 . S e te la h m e n g a ju k a n p e n y e s u a ia n ( adjustment ) u n tu k m e n g h a p u s a k tiv a y a n g d ip e r ta n y a k a n ( m e ra g u k a n ) , C F O (
ch ief financial officer)
k lie n s a n g a t tid a k s e tu ju d e n g a n p o s is i a u d ito r d a n m e n g a n c a m a k a n m e n g g a n ti
a u d ito r. C F O m e n y a ta k a n b a h w a p e r la k u a n y a n g te p a t a d a la h m e m u la i d e p r e s ia s i p a d a ta h u n in i d a n m e la n ju tk a n n y a u n tu k e m p a t ta h u n k e d e p a n d e n g a n m e n g g u n a k a n m e to d e g a r is lu ru s .
P ro sed u r dan M an ip u lasi E ksperim en
P r o s e s p e n e litia n y a n g d is e le s a ik a n o le h p a r tis ip a n te r d ir i d a r i b e b e r a p a j e n i s tu g a s (task). M u la - m u la p a r tis ip a n d im in ta u n tu k m e n y e le s a ik a n k u e s io n e r d a r i in s tr u m e n e tik a multidimensional vignettes. P r o s e d u r e s k p e r im e n in i a d a la h s e b a g a i
b e r ik u t:
1. S u b je k d ib a g i d a la m tig a k e lo m p o k s e c a r a random y a itu k e lo m p o k control, k e lo m p o k conformity pressure,
d a n k e lo m p o k obedience pressure.
2 . P a r tis ip a n d im in ta u n tu k m e m b a c a la ta r b e la k a n g (background) kasus dan
m e m u tu s k a n s a ld o y a n g d ia u d it u n tu k r e k e n in g a k tiv a . K a s u s te r s e b u t m e n d e s k r ip s ik a n s itu a s i a u d it d i m a n a k lie n b e r k e in g in a n u n tu k m e n e r u s k a n m e n c a ta t j u m l a h y a n g m a te r ia l u n tu k a k tiv a te ta p y a n g s e c a r a f is ik tid a k a d a la g i a ta u tid a k d id o k u m e n ta s ik a n d e n g a n te p a t.
3 . P a r ti s ip a n d ite m p a tk a n s e c a r a random p a d a s a la h s a tu d a r i tig a k e lo m p o k
treatment, y a n g d id e s a in u n tu k m e m b e d a k a n f itu r a n a lis is . P a r tis ip a n d a la m k e lo m p o k k o n tr o l tid a k m e n e r im a in fo r m a s i la in d ilu a r ( s e la in ) s k e n a r io background y a n g d id e s k r ip s ik a n d i a ta s . P a r tis ip a n d a la m k e lo m p o k conformity
pressure
d ib e r i ta h u b a h w a s e n io r y a n g d ig a n tik a n m e n y a r a n k a n b a h w a s e h a r u s n y a tid a k a d a p e n y e s u a ia n a u d it k a r e n a t a h u n s e b e lu m n y a tid a k p e r n a h
a d a , n a m u n tid a k m e m b e r i p e n je la s a n s e la n ju tn y a . A k h ir n y a , p a r tis ip a n d a la m
k e lo m p o k obedience pressure
d ib e r i ta h u b a h w a partner
d a la m p e n u g a s a n , d i
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s a m p in g s e tu ju d e n g a n k e s im p u la n y a n g d id o k u m e n ta s ik a n m e n g e n a i tid a k
a d a n y a d u k u n g a n u n tu k a k tiv a te r s e b u t, n a m u n m e n g in s tr u k s ik a n m e r e k a u n tu k m e n g ik u ti p e r m in ta a n C F O a g a r te ta p m e m ilik i k lie n te r s e b u t.
4 . P a r tis ip a n d a la m p e n e litia n in i d im in ta u n tu k m e n s p e s if ik a s ik a n j u m l a h d o lla r y a n g a k a n m e r e k a s e tu ju i p a d a k e r ta s k e r ja s e b a g a i s a ld o b e r s ih p e r a la ta n u n tu k
a k tiv a y a n g m u la - m u la d ic a ta t s e b a g a i “ a k tiv a d a la m p r o s e s ” .
5 . P a r ti s ip a n j u g a d im in ta u n tu k m e n y e d ia k a n p e n je la s a n a ta s k e p u tu s a n m e r e k a .
T a m b a h a n in fo r m a s i in i m e n y e d ia k a n manipulation check u n tu k m e m v e r if ik a s i
b a h w a p a r tis ip a n m e m a h a m i tu g a s te r s e b u t.
6 . S e r a n g k a ia n p e r ta n y a a n
manipulation check
d id e s a in u n tu k m e n e n tu k a n
t e k a n a n y a n g d ip e r s e p s ik a n o le h tia p a u d ito r d a r i C F O , s e n io r ta h u n la lu , d a n
partner
d a la m p e n u g a s a n . S k a la L ik e r t 8 p o in m e n g u k u r p e r s e p s i in i d e n g a n
titik te r e n d a h m e n u n ju k k a n “ « o pressure ” d a n p o in te r tin g g i m e n u n ju k k a n “significant p r e s s u r e S e la in itu j u g a d ita n y a k a n k e p a d a p a r tis ip a n a p a k a h m e r e k a p e r n a h b e r a d a d a la m s itu a s i d i m a n a m e r e k a m e r a s a te r te k a n o le h k lie n
a ta u o l e h s e s e o r a n g d a la m o r g a n is a s i u n tu k m e la k u k a n tin d a k a n y a n g tid a k m e m a d a i ( tid a k te p a t).
7 . R e s p o n d e n j u g a d im in ta u n tu k m e n y e le s a ik a n in s tr u m e n e tik a m u ltid im e n s io n a l/
Multidimensional Ethics Scale u n tu k tia p r a n g k a ia n d ile m a e tik a vignettes.
A n a lisis D ata
A n a lis is d ila k u k a n d e n g a n b e b e r a p a ta h a p :
1. A n a lis is s ta tis tik d e s k r ip tif . A n a lis is in i d ila k u k a n u n tu k m e n g e ta h u i ju m la h , r a ta - r a ta s a ld o y a n g d itu lis p a r tis ip a n d a r i s e tia p k e lo m p o k ( control, conformity
pressure , obedience pressure).
A n a lis is s ta tis tik d e s k r i p t i f j u g a d ig u n a k a n
u n t u k m e n g e lo m p o k k a n p a r tis ip a n m e n ja d i k e lo m p o k p a r tis ip a n d e n g a n
moral reasoning y a n g tin g g i d a n re n d a h . P e n g e lo m p o k a n in i b e r d a s a r k a n n ila i m e d ia n n y a . S k o r ja w a b a n p a r tis ip a n y a n g b e r a d a d i a ta s n ila i m e d ia n n y a
d ik e lo m p o k k a n tin g g i d a n s e b a lik n y a d ik e lo m p o k k a n re n d a h . P e n g e lo m p o k a n
b e r d a s a r k a n m e d ia n in i m e n g a c u p a d a p e n e litia n L o r d d a n D e Z o o rt.
2. Analysis o f Variance (A N O V A ) d ig u n a k a n u n tu k m e m b a n d in g k a n p e n g a r u h
te 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 ( ju m la h s a ld o y a n g d is a jik a n ) a n ta r a k e t i g a k e lo m p o k ( control, conformity pressure, obedience pressure).
Faisal, Tekanan Pengaruh Sosial dalam Menjelaskan Hubungan..
ANALISIS DAN PEMBAHASAN
Hasil Pengujian Levene’s Test Analysis o f Variance (A N O V A ) m e r u p a k a n m e to d e u n tu k m e n g u ji h u b u n g a n
a n ta r a s a tu v a r ia b e l d e p e n d e n ( s k a la m e trik ) d e n g a n s a tu a ta u le b ih v a r ia b e l in d e p e n d e n ( s k a la m e tr ik a ta u k a te g o r ik a l le b ih d a r i d u a ) . A N O V A d ig u n a k a n u n tu k m e n g e ta h u i p e n g a r u h u ta m a d a n p e n g a r u h in te ra k s i d a r i v a r ia b e l- v a r ia b e l
i n d e p e n d e n k a te g o r ik a l ( fa k to r ) te r h a d a p v a r ia b e l d e p e n d e n m e trik . U n tu k d a p a t m e n g g u n a k a n u ji A N O V A b e b e r a p a a s u m s i y a n g h a r u s d ip e n u h i a n ta r a la in Homogeneity o f Variance,
a r tin y a b a h w a v a r ia b e l d e p e n d e n h a r u s m e m ilik i v a r ia n y a n g s a m a d a la m s e tia p k a te g o r i v a r ia b e l in d e p e n d e n . J ik a te r d a p a t le b ih d a r i s a tu v a r ia b e l in d e p e n d e n m a k a h a r u s a d a Homogeneity o f Variance
d a la m s a tu s e l y a n g
d ib e n tu k o le h v a r ia b e l in d e p e n d e n k a te g o r ik a l. D a la m p e n e litia n in i p e n g u jia n
Homogeneity o f Variance
d ila k u k a n d e n g a n Levene ’s Test. T a b e l 1 m e n u n ju k k a n
h a s il Levene ’s Test.
T a b el 1
Levene’s Test
Dependent Variable: SA LD O
B e r d a s a r k a n ta b e l 1 d ip e r o le h n ila i F s e b e s a r 2 .2 4 8 d e n g a n tin g k a t s ig n if ik a n s i
0 ,0 9 3 , 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 v a r ia b e l d e p e n d e n d a la m p e n e litia n in i m e m ilik i v a r ia n y a n g s a m a d a la m s e tia p k a te g o r i v a r ia b e l in d e p e n d e n (P > 0 ,0 5 ).
S t a t i s t i k D e s k r i p t i f T e k a n a n P e n g a r u h S o s ia l
T a b e l 2 m e m b e r ik a n in f o r m a s i te n ta n g n ila i r a ta - r a ta (mean)
d a n s ta n d a r
B e r d a s a r k a n h a s il a n a lis is y a n g d is a jik a n p a d a t a b e l 2 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 r e k e n in g a k tiv a y a n g d is e tu ju i p a r tis ip a n p a d a k e lo m p o k k o n tr o l u n tu k d ic a ta t s e b a g a i s a ld o b e r s ih p e r a la ta n s e b e s a r $ 2 6 6 ,6 6 6 d e n g a n s ta n d a r d e v ia s i $ 4 9 9 ,7 1 2 . U n tu k k e lo m p o k conformity rata-rata s a ld o y a n g d ic a ta t s e b e s a r $ 1 ,4 0 5 ,0 0 0 d e n g a n s ta n d a r d e v ia s i s e b e s a r $ 8 4 4 ,7 9 6
d e v ia s i u n tu k k e tig a k e lo m p o k treatment.
d a n u n tu k k e lo m p o k obedience r a ta - r a ta s a ld o y a n g d ic a ta t s e b e s a r $ 1 ,6 9 3 ,7 5 0 d a n s ta n d a r d e v ia s i $ 7 1 2 ,5 3 1 .
36 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2007, Vol. 4, No. I, hal. 25-46
S e b a n y a k 6 6 .7 % (2 0 o r a n g ) p a r tis ip a n d a la m k e lo m p o k k o n tro l ( p a rtis ip a n y a n g tid a k m e n d a p a tk a n treatment) m e m u tu s k a n b a h w a n ila i s a ld o y a n g h a r u s d ic a ta t s e b e s a r $ 0 . H a l in i m e n u n ju k k a n b a h w a p a r tis ip a n d a la m k e lo m p o k k o n tro l m e r a s a
d is im p u lk a n b a h w a p a r tis ip a n y a n g tid a k m e n d a p a tk a n treatment
Tabel 2
S t a t is t ik D e s k r ip tif: P e n g a r u h T e k a n a n S o s ia l P a d a S a ld o y a n g D ic a t a t
K elom p ok Treatment
M ean (S)
S t.D eviasi (S)
% S ald o y a n g d ip u tu skan $0
$2M 0<x<2 >2M Kontrol (tidak ada tekanan)
Conformity Pressure
Obedience Pressure
T ab eJ 2 j u g a m e n u n ju k k a n le b ih j a u h b a g a im a n a p e n g a r u h te k a n a n ( treatment) p a d a d u a k e lo m p o k , conformity pressure dan obedience pressure.
H a n y a 3 .2 %
(1 o r a n g ) p a r tis ip a n d a la m k e lo m p o k conformity ( p a r tis ip a n y a n g m e n d a p a tk a n treatment b e r u p a te k a n a n d a r i s e n io r ) y a n g m e m u tu s k a n b a h w a s a ld o re k e n in g a k tiv a y a n g h a r u s d ic a ta t a d a la h s e b e s a r $ .0 . S e b a n y a k 9 7 .8 % (2 9 o r a n g ) m e m u tu s k a n u n t u k m e n c a ta t s a ld o b e r k is a r a n ta r a $ .2 0 0 ,0 0 0 - $ .2 ,5 0 0 ,0 0 0 . H a s il in i m e n u n ju k k a n k e s im p u la n a w a l b a h w a s e b a g ia n b e s a r p a r tis ip a n y a n g b e r a d a d a la m k e lo m p o k conformity m e r a s a b a h w a m e r e k a d a p a t m e n e r im a s a r a n k lie n k a r e n a a d a n y a te k a n a n
d a r i s e n io r.
U n tu k k e lo m p o k obedience ( p a r tis ip a n y a n g m e n d a p a tk a n treatment berupa te k a n a n d a r i partner) s e b a n y a k 6 .3 % (2 o r a n g ) p a r tis ip a n m e n c a ta t s a ld o r e k e n in g
a k tiv a s e b e s a r $ .0 d a n s is a n y a 9 3 .7 % (3 0 o r a n g ) m e n c a ta t s a ld o b e r k is a r a n ta r a $ .2 0 0 ,0 0 0 - $ .2 ,5 0 0 ,0 0 0 . H a s il in i m e n u n ju k k a n k e s im p u la n s e m e n ta r a b a h w a treatment berupa tekanan dari partner
b e r h a s il m e m p e n g a r u h i p a r tis ip a n d a la m m e m u tu s k a n j u m l a h s a ld o r e k e n in g a k tiv a y a n g d ic a ta t s e b a g a i a k tiv a d a la m p r o s e s . N a m u n d e m ik ia n h a s il a n a lis is s ta tis tik d e s k r i p t i f y a n g d is a jik a n p a d a ta b e l d i a ta s ,
p e r lu d ia n a lis is le b ih la n ju t. H a l in i b e r tu ju a n u n tu k m e n g e ta h u i a p a k a h treatment
Faisal, Tekanan Pengaruh Sosial dalam Menjelaskan Hubungan..
y a n g d ib e r ik a n p a d a s e tia p k e lo m p o k b e r p e n g a r u h s ig n if ik a n te r h a d a p j u m l a h s a ld o y a n g d ic a ta t. U n tu k itu a k a n d ila k u k a n u ji b e d a d e n g a n One-Way ANOVA.
H a sil P en gu jian H ipotesis
Test o f Between-Subject Effects T a b e l 3 m e n u n ju k k a n h a s il p e n g u jia n p e n g a r u h treatment s e tia p k e lo m p o k
te r h a d a p j u m l a h s a ld o y a n g d ic a ta t
Tabel3
Test of Between-Subject
Dependent Variable: SALDO Source
Type I I I Sum
dF M ea n Square
F Sig.
C o rrected M o d e l
In tercep t
C o rrected Total
7 .8 4 7 E + 1
a. R Squared = ,443 (Adjusted R Squared = ,431)
H a s il a n a lis is y a n g d is a jik a n d a la m ta b e l 3 m e n u n ju k k a n b a h w a n ila i
F test
s e b e s a r 3 5 ,4 5 3 d e n g a n tin g k a t s ig n if ik a n s i s e b e s a r 0 ,0 0 0 . D e n g a n d e m ik ia n d a p a t
treatment ( k o n tr o l, conformity, obedience ) mempengaruhi j u m l a h s a ld o y a n g d ic a ta t. N ila i adjusted R squared s e b e s a r 0 ,4 3 1 m e n u n ju k k a n
d is im p u lk a n b a h w a
b a h w a v a r ia b ilita s j u m l a h s a ld o y a n g d ic a ta t d a p a t d ije la s k a n o le h v a r ia b ili ta s k a te g o r i treatment ( k o n tr o l, conformity, obedience) s e b e s a r 4 3 .1 % .
U n tu k m e n g e ta h u i s e b e r a p a b e s a r p e r b e d a a n j u m l a h s a ld o y a n g d ic a ta t a n ta r k e lo m p o k treatment m a k a a k a n d itu n ju k k a n o le h p o s t h o c t e s t p a d a ta b e l 4 .
Post H oc Test T a b e l 4 m e n u n ju k k a n h a s il p e n g u jia n post hoc test y a n g b e r tu ju a n u n tu k
m e l i h a t b e s a r n y a p e r b e d a a n ju m l a h s a ld o y a n g d ic a ta t a n ta r k e lo m p o k treatment.
H a s il p e n g u jia n d e n g a n post hoc test p a d a ta b e l 4 m e n u n ju k k a n n ila i T u k e y
H S D m a u p u n B o n f e r o n i m e n u n ju k k a n b a h w a te r d a p a t p e r b e d a a n j u m l a h s a ld o y a n g
d i c a ta t a n ta r a k e lo m p o k k o n tr o l, conformity dan obedience. P e r b e d a a n j u m l a h s a ld o
38 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2007, Vol. 4, No. I, hal. 25-46
Tabel4 M u ltip le C o m p a riso n s
D ependent Variable: SALDO
95% Confidence Internal (I) G R U P
Mean Difference
Lower Bound tipper Bound Tukey USD
(J) GRUP
(I-J )
Std. iirror
k ontrol conformity
- 1 5 6 9 4 6 8 ,5 5 - 7 0 7 1 9 8 ,1 1 7 4 obedience
- 1 8 5 1 4 2 8 ,5 9 - 1 0 0 2 7 3 8 ,0 7 conformity
kontrol conformity
- 1 5 7 9 6 8 9 ,3 5 - 6 9 6 9 7 7 ,3 1 5 1 obedience
- 1 8 6 1 4 8 8 ,4 3 - 9 9 2 6 7 8 ,2 3 8 0 conformity
- 1 4 5 6 5 5 ,0 9 5 4 7 2 3 1 5 5 ,0 9 5 4 Based on observed means.
*. The mean difference is significant al the , 05 level.
a n ta r a k e lo m p o k k o n tro l d e n g a n k e lo m p o k
obedience s e b e s a r -1 4 2 7 0 8 3 ,3
dengan tin g k a t s ig n if ik a n s i
obedience
obedience pressure
obedience pressure
d ite r im a ( H I d ite r im 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 ). P e r b e d a a n j u m l a h s a ld o y a n g d ic a ta t a n ta r a k e lo m p o k k o n tr o l d e n g a n k e lo m p o k conformity s e b e s a r - 1 1 3 8 3 3 3 ,3 d a n s ig n if ik a n s i s e b e s a r 0 ,0 0 0 . H a s il te r s e b u t m e n u n ju k k a n b a h w a r a ta - r a ta s a ld o k e lo m p o k k o n tr o l d e n g a n conformity
a d a la h b e r b e d a . 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 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
a k a n 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 ib a n d in g a u d ito r y a n g tid a k
d ite r im a (H 2 d ite rim a ) . H a s il in i m e n d u k u n g te m u a n L o r d d a n D e Z o o r t (2 0 0 1 ).
d a la m conformity pressure