PENGARUH GENDER DAN CONSTRUAL OF SELF TERHADAP KEPUTUSAN AUDITOR DALAM MENGHADAPI KONFLIK AUDIT (Studi Eksperimentasi Semu pada Mahasiswa Akuntansi Universitas Negeri Padang dan Universitas Andalas)

Gombang Salam - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This study aims to provide empirical evidence on the effect of gender and construal of self on the auditor's decision in the face of audit conflict. This study uses quasi experimental design. The population in this study is the final year financial accounting students. The number of samples of 71 students from State University of Padang and Andalas University determined by purposive sampling method. Sources of data in this study were primary collected using questionnaires. Questionnaires are disseminated and collected directly by researchers. Hypothesis test in this research use one-way anova test. Data obtained from respondents processed using spss program version 21.

The test results show that gender affects auditor decisions in dealing with audit conflicts. The mean value of male respondents is 2,16 lower than female respondents that is equal to 5,23 with significance value of 0,000 < 0,05. This means that the male respondent's decision tends to reject the client's wishes over women so that the first hypothesis is accepted. This result is supported by Kruskal-Wallis non-parametric test, the significance of male respondents compared to women is 0,000 < 0,05 which means that male auditors tend to reject the client's wishes against female auditors in dealing with audit conflicts.

While the construal of self does not affect the decision of the auditor in the face of audit conflict. The mean value of respondents' decision with interdependent self construal orientation is 4,24 higher than respondents with independent self construal orientation of 3,57 with significance value of 0,154 > 0,05. This means that the auditor's decision with interdependent self-construal orientation and independent self construal in dealing with audit conflict is the same so that the second hypothesis is rejected. This result is supported by Kruskal-Wallis non-parametric test, the respondent's significance value with interdependent self construal orientation compared to respondent with independent self construal orientation of 0,143 > 0,05 which means that auditor's decision with interdependent self construal orientation and auditor with independent orientation self construal is identical.

Keywords: gender, construal of self, auditor's decision, audit conflict.


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