Pengaruh posisi klien dan informasi Disconfirming terhadap pertimbangan auditor :: Dampak pengalaman audit

Penelitian ini bertujuan untuk menguji tanggapan auditor dalam pertimbangan auditnya terhadap pengaruh dari posisi atau preferensi klien dan pemberian informasi yang bertolakbelakang (disconfirming) dengan kepercayaan awalnya. Dihipotesiskan bahwa tanggapan auditor berbeda berdasarkan pengalaman auditnya. Auditor kurang berpengalaman cenderung konservatif dan lebih mengusulkan penyesuaian audit dibandingkan auditor berpengalaman. Namun auditor berpengalaman lebih memperhatikan informasi disconfirming daripada auditor kurang berpengalaman. Studi eksperimental dilakukan terhadap 64 auditor dari kantor akuntan publik Big 4 dan non Big 4. Kasus audit yang digunakan melibatkan suatu kasus akuisisi terhadap suatu divisi target yang mempunyai masalah keusangan persediaan. Partisipan diminta melakukan pertimbangan audit dalam mengusulkan penyesuaian audit penghapusan persediaan. Hasil studi menunjukkan hipotesis-hipotesis terdukung dan pengalaman audit berperan penting dalam cara auditor memproses informasi dan menghasilkan pertimbangan audit. Posisi klien tidak mempengaruhi pertimbangan auditor secara rata-rata. Meskipun demikian auditor berpengalaman masih menunjukkan bias konfirmasi. The objective of this study is to examine how auditors respond in their audit judgment to the client position or preferences and presentation of disconfirming information. It hypothesized that auditor respond in different ways based on their audit experience. Inexperienced auditors tend to be conservative and more likely to propose audit adjustment than experienced auditors. The experienced auditors were more balanced to disconfirming information. Experimental study was conducted to 64 auditors from Big 4 and non Big 4 accounting firm. Audit cases used in this study involve an acquisition case to a target division that has the inventory obsolescence problems. Participants asked to make audit judgments i.e. to propose audit adjustment in inventory write-down. Results show that the hypotheses supported and audit experienced play important role in information processing and audit judgment resulted. On average, the client positions have no effect on auditor judgments. The experienced auditors, however, were found still exhibit confirmation bias.