PERBEDAAN TUJUAN AUDITOR ATAS TINGKAT OVERCONFIDENCE PERTIMBANGAN AUDITOR (STUDI EKSPERIMENTAL)
DOI:
https://doi.org/10.24034/j25485024.y2013.v17.i2.163Keywords:
tujuan auditor, overconfidence, pertimbangan auditor, motivated reasoning theoryAbstract
Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai adanya perbedaan tingkat overconfidence pertimbangan auditor ketika auditor bertujuan akurasi, direksional, dan kombinasi. Penelitian ini merupakan salah satu bentuk pengujian motivated reasoning theory pada bidang audit. Pengukuran tingkat overconfidence pertimbangan auditor dilakukan menggunakan metode kalibrasi. Metode kalibrasi dilakukan dengan mengukur tingkat keyakinan dan keakurasian pertimbangan auditor pada kasus persediaan usang perusahaan. Pengujian hipotesis pada penelitian ini menggunakan eksperimen laboratorium. Eksperimen laboratorium dilakukan dengan partisipan auditor yang menjadi mahasiswa join program Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Desain eksperimen yang digunakan pada penelitian ini adalah repeated measure design, yaitu dilakukan dengan memberikan perlakuan tujuan akurasi (menghindari adanya risiko hukum dan sanksi), direksional (mempertahankan hubungan baik dengan klien) dan kombinasi (menghindari adanya risiko hukum dan mempertahankan hubungan baik dengan klien) pada masing-masing partisipan, kemudian dilanjutkan dengan mengukur tingkat overconfidence pada masing-masing tujuan. Pengujian statistik non-parametrik yang digunakan dalam pengujian hipotesis penelitian ini adalah tes cochran. Hasil pengujian menunjukkan bahwa auditor melakukan pertimbangan dengan tingkat overconfidence yang tidak berbeda pada ketiga tujuan (akurasi, direksional dan kombinasi). Penelitian ini menunjukkan adanya ketidakkonsistenan hasil penelitian dengan motivated reasoning theory.
References
Accountants Today. 2011. Improving Confidence in Audit: A Framework for Auditor Self Assesments. www.accounting today.com. Diakses tanggal 2 Mei 2012.
Asare, S. K. dan A. M. Cianci. 2009. The Effect of Goals on Auditors Judgements and Their Perceptions of and Conformity to Other Auditors Judgements. Managerial Auditing Journal 24(8): 724-742.
Baranski, J. V. dan W. M. Petrusic. 1994. The Calibration and Resolution of Confidence in Perceptual Judgments. Perception & Psychophysics 55(4): 412-428.
Baron, J. 2004. Normative Models of Judgment and Decision Making. Blackwell Publishing Ltd. Oxford.
Boiney, L. G., J. Kennedy, dan P. Nye. 1997. Instrumental Bias in Motivated Reasoning: More When More is Needed. Organizational Behavior and Human Decision Processes 72: 1-25.
Bonner, S. E. 1999. Judgement and Decision-Making Research in Accounting. Accounting Horizons 13(4): 385-398.
Chung, J. dan G. Monroe. 2000. The Effects of Experience and Task Difficulty on Accuracy and Confidence Assessments of Auditors. Accounting & Finance 40(2): 135–151.
Cloyd, C. B. dan B. C. Spilker. 1999. The Influence of Client Preferences on Tax Professionals Search for Judicial Precedents, Subsequent Judgments and Recommendations. The Accounting Review 74: 229-323.
Cozby, P. C. 2009. Methods in Behavioral Research. 10th ed. McGraw-Hill. New York.
Cuccia, A. D., K. Hackenbrack, dan M. W. Nelson. 1995. The Ability of Professional Standards to Mitigate Aggressive Reporting. The Accounting Review 70: 227-49.
Gibbins, M. 1984. Propositions about the Psychology of Professional Judgment in Public Accounting. Journal of Accounting Research Spring: 103-25.
Gibbins, M. 2001. Incorporating Context into the Study of Judgment and Expertise in Public Accounting. International Journal of Auditing 5: 225-236.
Glover, S. dan D. Prawitt. 2009. Elevating Professional Judgment in Auditing and Accounting: The KPMG Professional Judgment Framework. www.kpmg facultyportal.com. Diakses tanggal 6 Mei 2012.
Griffin, D. dan Brenner, L. 2004. Normative Models of Judgment and Decision Making. Blackwell Publishing Ltd. Oxford.
Hackenbrack, K. dan M. W. Nelson. 1996. Auditors Incentives and Their Application of Financial Accounting Standards. The Accounting Review 71: 43-59.
Han, J., K. Jamal dan H.-T. Tan. 2011. Auditors’ Overconfidence in Predicting the Technical Knowledge of Superiors and Subordinates. Auditing: A Journal Of Practice & Theory 30(1): 101-119.
Hardies, K., D. Breesch, dan J. Branson. 2012. Male and Female Auditors’ Overconfidence. Managerial Auditing Journal 27(1): 105-118.
Harding, N. dan K. T. Trotman. 2009. Improving Assessments of Another Auditor’s Competence. Auditing: A Journal Of Practice & Theory 28(1): 53-78.
Ikatan Akuntan Indonesia. 2001. Standar Profesional Akuntan Publik. Salemba Empat. Jakarta.
Kadous, K., J. Kennedy, dan M. E. Peecher. 2003. The Effect of Quality Assessment and Directional Goal Commitment on Auditors Acceptance of Client-Preferred Accounting Methods. The Accounting Review 78(3): 759-778.
Kahneman, D. dan A. Tversky. 1996. Theoritical Notes on The Reality of Cognitive Illusions. Psychological Review 103 (3): 582-591.
Kartikasasi, F. 2010. Siapkah Akuntan Indonesia Menghadapi Persaingan Global. www.bapepam.go.id. Diakses tanggal 4 Mei 2012.
Kennedy, J. dan M. E. Peecher. 1997. Determinants of The Justifiability of Performance in Ill-Structured Audit Tasks. Journal of Accounting Research 35: 105-123.
Kerlinger, F. N. 2006. Asas-asas Penelitian Behavioral. Edisi ketiga. Gadjah Mada University Press. Yogyakarta.
Koch, C. dan J. Wüstemann. 2008. A Review of Bias Research in Auditing: Opportunities for Combining Psychological and Economic Research. http://ssrn.com/abstract=1032961. Diakses tanggal 5 Mei 2012.
Kufepaksi, M. 2008. Overconfident Behavior in a Security Market The Implication of Self Deceptive Behavior in Price Discovery Processes - A Market Experiment. Jurnal Ekonomi dan Bisnis Indonesia 23(1): 77-97.
Kunda, Z. 1990. The Case for Motivated Reasoning. Psychological Bulletin 108: 480-498.
Lichtenstein, B. Fischoff, dan L. D. Phillips. 1981. Calibration of Probabilities: The State of The Art of 1980. Perceptronlcs. Oregon.
Ludigdo, U. 2005. Strukturasi Praktik Etika di Kantor Akuntan Publik: Sebuah Studi Interpretif. Disertasi. Program Pasca Sarjana Fakultas Ekonomi Universitas Brawijaya. Malang.
McCracken, S., S. E. Salterio, dan M. Gibbins. 2008. Auditor–Client Management Relationships and Roles in Negotiating Financial Reporting. Accounting, Organizations and Society 33(4–5): 362-383.
Messier, W. F., V. Owhoso, dan C. Rakovski. 2008. Can Audit Partners Predict Subordinates’ Ability to Detect Errors?. http://ssrn.com/abstract=1135350. Diakses tanggal 4 Mei 2012.
Mladenovic, R. dan R. Simnett. 1994. Examination of Contextual Effects and Changes in Task Predictability on Auditor Calibration. Behavioral Research In Accounting 6: 178-203.
Moeckel, C. L. dan R. D. Plumlee. 1989. Auditors' Confidence in Recognition of Audit Evidence. The Accounting Review 64(4): 653-666.
Nasution, D. dan Supriyadi. 2007. Pengaruh Urutan Bukti, Gaya Kognitif, dan Personalitas terhadap Proses Revisi Keyakinan. Prosiding Simposium Nasional Akuntansi XI Makassar.
Owhoso, V. dan A. Weickgenant. 2009. Auditors’ Self-Perceived Abilities in Conducting Domain Audits. Critical Perspectives on Accounting 20(1): 3-21.
Pamungkas, R. P. 2010. Etika Profesi Akuntan: Contoh Kasus Pelanggaran Kode Etik Akuntan. www.ridwanpp. blogspot.com. Diakses tanggal 4 Mei 2012.
Peecher, M. E. 1996. The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence. Journal of Accounting Research 34(1): 125-140.
Peecher, M. E., M. D. Piercey, J. S. Rich, dan R. M. Tubbs. 2010. The Effects of a Supervisor's Active Intervention in Subordinates Judgments, Directional Goals and Perceived Technical Knowledge Advantage on Audit Team Judgments. The Accounting Review 85(5): 1763-1786.
Pillai, K. G. dan C. Hofacker. 2007. Calibration of Consumer Knowledge of The Web. International Journal of Research in Marketing 24: 254–267.
Pincus, K. V. 1991. Audit Judgment Confidence. Behavioral Research in Accounting 3: 39-65.
Ponemon, L. A. 1995. The Objectivity of Accountants' Litigation Support Judgments. The Accounting Review 70(3): 467-488.
Pulford, B. D. 1996. Overconfidence in Human Judgement. Disertasi. Departemen Psikologi University of Leicester. Leicester.
Russo, J. E. dan P. J. H. Schoemaker. 1992. Managing Overconfidence. Sloan Management Review 33(2): 6-17.
Simnett, R. 1996. The Effect of Information Selection, Information Processing and Task Complexity on Predictive Accuracy of Auditors. Accounting, Organizations and Society 21(7–8): 699-719.
Solomon, I. dan M. D. Shields. 1995. Judgment and Decision Making Research in Accounting and Auditing. Cambridge University Press. Cambridge.
Solomon, I. dan K. T. Trotman. 2003. Experimental Judgment and Decision Research in Auditing The First 25 Years of AOS. Accounting, Organizations and Society 28: 395-412.
Spence, M. T. 1996. Problem–Problem Solver Characteristics Affecting The Calibration of Judgments. Organizational Behavior and Human Decision Processes 67(3): 271–279.
Stone, E. R. dan R. B. Opel. 2000. Training to Improve Calibration and Discrimination: The Effects of Performance and Environmental Feedback. Organizational Behavior and Human Decision Processes 83 (2): 282–309.
Suantak, L., F. Bolger, dan W. R. Ferrell. 1996. The Hard-Easy Effect in Subjective Probability Calibration. Organizational Behavior and Human Decision Processes 67: 201–221.
Suartana, I. W. 2010. Akuntansi dan Keprilakuan Teori dan Implementasi. Penerbit Andi. Yogyakarta.
Sugiyono. 2011. Statistik Nonparametris Untuk Penelitian. CV Alfabeta. Bandung
Supramono dan N. Putlia. 2007. Persepsi dan Faktor Psikologis dalam Pengambilan Keputusan Hutang. Jurnal Keuangan dan Perbankan 14(1): 24-35.
Susetyo, B. 2009. Pengaruh Waktu Penyampaian Preferensi Klien dan Kredibilitas Klien terhadap Pertimbangan Auditor (Survey terhadap Auditor yang bekerja pada KAP dan KJA di Wilayah Jateng dan DIY). Sosekhum 4(6): 1-9.
Taylor, E. Z. 2006. The Effects of in-Group Bias and Decision Aids on Auditors' Evidence Evaluation.
http://scholarcommons.usf.edu/etd/2722. Diakses tanggal 2 Mei 2012.
Tversky, A. dan D. Kahneman. 1974. Judgment Under Uncertainty: Heuristics and Biases. Science New Series 185 (4157): 1124-1131.
Tuanakotta, T. M. 2011. Berpikir Kritis dalam Auditing. Salemba Empat. Jakarta.
Undang-Undang No. 5 Tahun 2011 tentang Akuntan Publik.
Wedemeyer, P. D. 2010. A Discussion of Auditor Judgment as The Critical Component in Audit Quality – A Practitioner’s Perspective. International Journal of Disclosure and Governance 7(4): 320–333.
Wilks, J., S. Glover, D. Prawitt, dan McGladrey’s LLP Professionals. 2012. Using Professional Judgment in Auditing - McGladrey’s Framework. http://allianceportal.mcgladrey.com. Diakses tanggal 7 Mei 2012.
