Analisis perbedaan kualitas audit berdasarkan perspektif gender (studi kasus pada auditor kap di Surabaya)

Tan, Venny Yusnita (2011) Analisis perbedaan kualitas audit berdasarkan perspektif gender (studi kasus pada auditor kap di Surabaya). Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Akuntan publik merupakan auditor independen yang menyediakan jasa terutama dalam bidang audit atas laporan keuangan yang dibuat oleh kliennya. Tugas akuntan publik adalah memeriksa dan memberikan opini terhadap kewajaran laporan keuangan suatu entitas usaha sesuai dengan standar yang berlaku. Berdasarkan hal tersebut maka akuntan publik memiliki kewajiban menjaga kualitas audit yang dihasilkannya. Namun adanya konstruksi nilai sosial yang berbeda mengakibatkan kondisi yang berbeda pula dalam kesempatan, prestasi, dan kualifikasi antara laki-laki dan perempuan yang memiliki perbedaan stereotype (maskulin dan feminin). Hal ini memungkinkan adanya perbedaan kemampuan kognitif (kompetensi) dan karakter personalitas (independensi) yang dimiliki antara auditor pria dan wanita sehingga dapat mempengaruhi pengambilan keputusan yang juga berdampak pada kualitas audit yang dilakukannya. Oleh karena itu, tujuan dilakukannya penelitian ini adalah untuk menganalisis perbedaan kualitas audit yang ditentukan berdasarkan kompetensi dan independensi antara auditor pria dan wanita yang bekerja di Kantor Akuntan Publik (KAP). Adapun populasi dalam penelitian ini merupakan auditor yang bekerja pada KAP di Surabaya dengan jumlah sampel sebanyak 78 orang (auditor) responden, diantaranya 34 pria dan 44 wanita. Berdasarkan hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan kualitas audit baik dari tingkat kompetensi maupun independensi antara auditor pria dan wanita yang bekerja pada KAP di Surabaya / Public Accountants are independent auditors who provide services primarily in the areas of audit financial statements made by his client. The responsibility of public accountant is to examine and give a fairness opinion of financial statements for a business entity in accordance with the applicable standards. According to the statement, public accountants have a responsibility to maintain the quality of audits result. Otherwise, there is the different construction of social values that also caused the different conditions in the opportunities, achievements, and qualifications between men and women who have difference stereotypes (masculine and feminine). This allows the existence of differences in cognitive abilities (competencies) and the characters personality (independence) owned between men and woman which will affect the ability in completing their responsibilities. For example, in determining an audit opinion that made based on competences and independence of public accountant will give an impact on audit quality. Therefore, the purpose of this study is to analyze the differences of the quality of audit. This is determined based on auditor competences and independence between men and women at public accounting firm. The population of the study is the auditors at public accounting firm in Surabaya. Total sample of this research are 78 auditors, among 34 men and 44 women. The result of this research shows that there is no difference in audit quality in terms of both competences and independence of auditors of men and women at public accountant in Surabaya

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