Jurnal Simposium Nasional Akuntansi XI (SNA 11)

Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel Anteseden
(Penelitian terhadap Auditor Kantor Akuntan Publik yang Listed di BEJ dengan Pendekatan Partial Least Square)

EWING YUVISA I
Universitas Panca Marga-Probolinggo

H. Abdul Rohman
Universitas Diponegoro Semarang
Hj. Rr SRI HANDAYANI
Universitas Diponegoro Semarang

ABSTRACT

This study examines the influence of PAuditors’ Identification with Their Client on Auditors’ Objectivity with Auditor Tenure, Client Importance and Client Image as Antesedent Variable. Continuing research by Bamber and Iyer in 2005, as for becoming object from this research is auditors at Accounting Firms which listed in Bapepam and Jakarta Stock Exchange (BEJ) in Indonesia.

This research represents the empirical test which used convinience sampling technics in data collection. Data were collected using a survey of 104 auditors at Accounting Firms. Data analysis uses Structural Equation Model (SEM) with the program SmartPLS (Partial Least Square).

Results of hypothesis examination indicate that to three factor in Social Identity Theory is auditor tenure (AT), client importance (CI) dan client image (CM) have positively influences on Client identification (CID). The conclusion that auditors do identify with their client and that auditors who identify more with a client are more likely to acquiecence to the client-preferred position. On the other hand, more experienced auditors and auditors who exhibit higher level of professional identification are less likely to acquiesce to the client’s position.

Keywords: Auditor Objectivity, Client Identification, Auditor Tenure, Client Importance, Client Image, Professional Identification, Social Identity Theory, Structural Equation Model (SEM), Partial Least Square.

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