Studi Eksperimental Halo Effect dalam Penilaian Risiko Bisnis Klien pada Auditor Berpengalaman

  • Rr. Puruwita Wardani Bisnis; Universitas Katolik Widya Mandala Surabaya

Abstract

Abstrak: Audit berbasis risiko merupakan penekanan utama dalam pengauditan. Penilaian risiko sangat penting dalam perencanaan audit yang dimulai dari pemahaman bisnis klien. Informasi awal tentang bisnis klien dapat mempengaruhi penilaian auditor bias atas risiko bisnis klien. Bias informasi awal tentang klien yang dialami oleh auditor merupakan halo effect. Penelitian ini bertujuan untuk menganalisis pengaruh halo effect baik positif maupun negatif pada auditor yang memiliki pengalaman dalam menentukan risiko bisnis klien. Partisipan yang digunakan dalam penelitian ini adalah 55 auditor berpengalaman yang mengikuti audit training pada salah satu perguruan tinggi di Surabaya pada tanggal 25 Maret 2019. Hasil dari penelitian ini pertama adalah auditor yang mengalami halo effect positif akan memberikan penilaian awal yang lebih rendah daripada penilaian akhir terhadap risiko bisnis klien. Kedua, auditor yang mengalami efek halo negatif akan memberikan penilaian awal yang lebih tinggi daripada penilaian akhir terhadap risiko bisnis klien. Artinya halo effect positif maupun negatif mempengaruhi auditor dalam menentukan risiko bisnis klien. Berdasarkan belief adjustment theory, auditor yang terkena halo effect akan merevisi keputusan penilaian risikonya setelah memperoleh informasi tambahan mengenai bisnis klien. Hal ini membuktikan bahwa supervisi dalam audit berjalan dengan baik sehingga meskipun auditor terkena bias informasi di awal, namun dengan sikap skeptisme profesional yang dijalankannya, auditor dapat dengan tepat melakukan penilaian atas risiko bisnis klien. Hasil ini memberikan kontribusi bagi auditor untuk selalu mengutamakan sikap skeptisme profesional dalam menentukan penilaian risiko bisnis klien.  
 
Kata kunci: Halo Effect Positif, Halo Effect Negatif, Penilaian Risiko Bisnis Klien, Belief Adjustment Theory
 
Abstract: Risk based audit is an important thing in auditing. Risk assessment is important in audit planning and it’s started from understanding client business. Prior information about client can influence the evaluation of client business risks to be biased. This bias from prior information occurred to auditor is called halo effect. This research goal is to analyze the influence of positive and negative halo effect to the experience auditors in deciding client business risks. Participants in this research were 55 auditors who joined in audit training in one of university in Surabaya in 25 of March, 2019. The result of this research was auditor who got positive halo effect would assess client business risk in information prior lower than the next information. It was also happened to auditor who got negative halo effect would assess client business risk in information prior higher than the next information. It meant that positive and negative halo effect can influence experience auditors in assessing client business risks. Based on belief adjustment theory, auditors who received halo effect would revise the risk assessment after auditor got additional information about client business. This result proved that audit supervision was effective even though auditor got halo effect in prior understanding of client. Professional skepticism will make auditor assess client business risks properly.
 
Keywords: Positive Halo Effect, Negative Halo Effect, Assessment Client Business Risk, Belief Adjustment Theory

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Published
2019-07-02
How to Cite
WARDANI, Rr. Puruwita. Studi Eksperimental Halo Effect dalam Penilaian Risiko Bisnis Klien pada Auditor Berpengalaman. JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 4, n. 1, p. 55-72, july 2019. ISSN 2528-0163. Available at: <http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1111>. Date accessed: 13 aug. 2020.