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INVESTIGASI TEKANAN PENGARUH SOSIAL DALAM MENJELASKAN HUBUNGAN KOMITMEN DAN MORAL REASONING TERHADAP KEPUTUSAN AUDITOR

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Ethics in Business and Education Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

This research examines whether social influence pressure within the accounting firms affect auditor’s willingness to sign-off on financial statements that are materially misstated. This paper also examines the effects of organizational commitment, professional commitment and moral reasoning as variables that may impact individual responses to social influence pressures. A samples 92 students from Pendidikan Profesi Akuntansi (PPA) participated in a between-subjects experiment. The results support the hypothesis that obedience and confirmity pressures significantly increased auditor’s willingness to sign-off on account balance that was materially misstated. The results also support that professional commitment does not have effect to auditors’ decisions under social influence pressure. Keywords : social influence pressure, commitment, moral reasoning, experiment.

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