UNIVERSITAS AIRLANGGA



Detail Article

Jurnal Berkala Akuntansi & Bisnis

ISSN 2086-0277

Vol. 2 / No. 1 / Published : 2012-07

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Original Article :

Pengaruh suasana hati positif, negatif, netral terhadap keputusan etis auditor

Author :

  1. Nur'aini Rokhmania*1
  1. Fakultas Ekonomi Universitas Muhammadiyah Gresik

Abstract :

The purpose of this study is to determine whether the auditors with different moods (positive, negative or neutral) will construct etical judgments with different ethical levels. This is important since auditors are professional groups that are required to act professionally in any psychological conditions. The study is conducted by sending questionnaires to the auditors who work at KAP in Surabaya. The questionnaires given are related to two cases associated with ethical dilemma. The first case is related to the decline of inventories values, while the second case is concerned with the reporting of the findings of the 25 audit posts. Here, the questionnaires are sent through two stages: by sending to all email addresses of KAP in Surabaya and by sending files directly to the KAP. The total respondents obtained are 65 auditors. The results shows that: 1) positive mood auditors make ethical judgments with the different ethical level compare with negative mood auditors 2) neutral mood auditors make ethical judgments with the different ethical level compare with negative mood auditors 3) positive mood auditors make ethical judgments with the similar ethical level with neutral mood auditors.

Keyword :

positive mood, negative mood, neutral mood, ethical judgments,


References :

Albarraci'n. D., and G.T. Kumkale,(2003) Affect as Information in Persuasion: A Model of Affect Identification and Discounting Journal of Personality and Social Psychology : Vol. 84. No. 3.p. 453-469

Becker, D., S. Haugen and L. Mattson,(2005) Continuing Ethics Education is Critical To Improving Professional Conduct of Auditors Journal of Legal, Ethical and Regulatory Issues : Volume 8, Number 1

Bhattacharjee, S., and K. Moreno,(2002) The Impact of Affective Information On The Professional Judgments of More Experienced and Less Experienced Auditors Journal of Behavioral Decision Making 15 : p.1-377

Choi, JH., C. Kim., J.B. Kim., Y. Zaang,(2010) Audit Office Size, Audit Quality and Audit Pricing Auditing: A Journal of Practice & Theory : Vol. 29, No. 1.p. 73-97

Chung, J., J. Cohen, and G.S. Monroe,(2008) The Effect of Moods On Auditor's Inventory Valuation Decisions Auditing: A Journal of Practice & Theory : 27 (2)





Archive Article

Cover Media Content

Volume : 2 / No. : 1 / Pub. : 2012-07
  1. Pengaruh Suasana Hati Positif, Negatif, Netral Terhadap Keputusan Etis Auditor
  2. Kajian Teori Sosiologi Hermeneutika Serta Pemanfaatannya Dalam Penelitian Akuntansi Interpretive
  3. Implementasi Ifrs Dalam Dunia Pendidikan: Kondisi Terkini Dan Faktor-faktor Yang Memengaruhi
  4. Analisis Kebijakan Pendanaan, Dividen Dan Profitabilitas Perusahaan Dalam Kaitannya Terhadap Set Kesempatan Investasi
  5. Mengukur Keterterapan Model Kesuksesan Pusat Ti: Penggubahan Model Yang Tersesuai Untuk Pusat Ti Di Indonesia
  6. Faktor-faktor Yang Mempengaruhi Cost Of Capital: Pendekatan Structural Equation Model

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