Pengaruh Mood Konstruktif dan Tidak Konstruktif Terhadap Pengambilan Keputusan dalam Audit
Abstract
Abstrak: Kebijakan audit dalam pengambilan keputusan dalam suatu audit merupakan hal penting bagi Auditor. Pengambilan keputusan yang salah akan dapat berakibat meningkatnya risiko audit. Penelitian ini ingin meneliti mengenai perbedaan mood konstruktif yaitu mood positif dengan mood yang tidak konstruktif yaitu mood negatif dalam diri Auditor pada saat pengambilan keputusan Audit. Sampel yang digunakan dalam penelitian ini adalah mahasiswa Akuntansi yang berada pada semester atas yang sedang menempuh metodologi penelitian, yang artinya telah menyelesaikan dan lulus matakuliah Pengauditan 2. Velten’s model berupa positive and negative affect scale (PANAS) digunakan untuk mengukur mood partisipan dan kasus audit digunakan untuk mengukur keputusan audit. Hasil yang diperoleh dalam penelitian ini adalah bahwa tidak terdapat perbedaan antara mood positif dengan mood negatif dalam suatu pengambilan keputusan audit. Hal ini dikarenakan auditor telah melakukan supervisi dengan baik di dalam pengambilan keputusan audit sehingga tidak dipengaruhi oleh mood yang terdapat pada diri auditor.Kata kunci: mood positif, mood negatif, PANAS scale, keputusan audit
Abstract: Audit judgment for decision making is an important action for auditor. The wrong decision making will increase audit risk. This paper will analyze the difference constructive mood, that is positive mood, from unconstructive mood, that is negative mood, in auditor decision making. Our sample was accounting students in last semester whom studying research methodology and had been passed the subject of Auditing 2. We used positive and negative affect scale (PANAS) from Velten’s model to score the participants mood and we used audit case to score audit judgements. The result is that there is not any difference positive mood from negative mood in audit judgment because auditor has well supervised in decision making of audit judgment.
Keywords: positive mood, negative mood, PANAS scale, audit judgment
References
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Bhattacharjee, Sudip, Kimberly K. Moreno. 2013. The Role of Auditors’ Emotions and Moods on Audit Judgment: A Research Summary with Suggested Practice Implications. Current Issues in Auditing. 7 (2): P1–P8.
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Ghozali, Imam. 2016. Aplikasi Analisis Multivariete dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro. 73.
Komalasari, Rossa, Erna Hernawati. 2015. Pengaruh Independensi, Kompleksitas Tugas, dan Gender terhadap Audit Judgment. Jurnal Berkala Ilmu Ekonomi (Neo-Bis). 9 (2): 66-86.
Kristiyanti, LMS. 2015. Pengaruh Emotional Quotient dan Self Efficacy Terhadap Kinerja Auditor (Studi Kasus Kantor Akuntan di Surakarta dan Yogyakarta). Jurnal Akuntansi dan Pajak. 16 (01): 88-102.
Lessard, Mark David. 1993. Study of the Velten Mood Induction Procedure and the Measure of Mood. Theses, Dissertations, Professional Papers. Paper 4973. https://scholarworks.umt.edu/cgi/viewcontent.cgi?article=6008&context=etd (diunduh pada 26 November 2017)
Noland, Hardin, Prescott. 2015. The Effect of Moods on Accounting Judgment. International Journal of Business and Social Science. 6 (4): 1-11.
Pasanda, Erna, Natalia Paranoan. 2013. Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment. Jurnal Akuntansi Multiparadigma. 4 (3): 417-429.
Rokhmania, Nur’Aini. 2013. The Effect of Positive, Negative, Neutral Mood on Ethical Auditor Judgments. The Indonesian Accounting Review. 3 (1): 89-98.
Watson, David, Lee Anna Clark, Auke Tellegen. 1988. Development and Validation of Brief Measures of Positive and Negative Affect: The PANAS Scales. Journal of Personality and Social Psychology. 54 (6): 1063-1070.
Zulaikha. 2006. Pengaruh Interaksi Gender, Kompleksitas Tugas, dan Pengalaman Auditor terhadap Audit Judgment (Sebuah Kajian Eksperimental dalam Audit Saldo Akun Persediaan). Simposium Nasional Akuntansi 9 Padang.
Bhattacharjee, Sudip, Kimberly K. Moreno. 2013. The Role of Auditors’ Emotions and Moods on Audit Judgment: A Research Summary with Suggested Practice Implications. Current Issues in Auditing. 7 (2): P1–P8.
Chung, Janne, Jeffrey Cohen, Gary S. Monroe. 2008. The Effect of Moods on Auditors’ Inventory Valuation Decision. http://ssrn.com/abstract=1088421 didownload 25 Juni 2017.
Curtis, Mary B. 2006. Are Audit-Related Ethical Decisions Dependent upon Mood?. Journal of Business Ethics. 68:191-209.
Ghozali, Imam. 2016. Aplikasi Analisis Multivariete dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro. 73.
Komalasari, Rossa, Erna Hernawati. 2015. Pengaruh Independensi, Kompleksitas Tugas, dan Gender terhadap Audit Judgment. Jurnal Berkala Ilmu Ekonomi (Neo-Bis). 9 (2): 66-86.
Kristiyanti, LMS. 2015. Pengaruh Emotional Quotient dan Self Efficacy Terhadap Kinerja Auditor (Studi Kasus Kantor Akuntan di Surakarta dan Yogyakarta). Jurnal Akuntansi dan Pajak. 16 (01): 88-102.
Lessard, Mark David. 1993. Study of the Velten Mood Induction Procedure and the Measure of Mood. Theses, Dissertations, Professional Papers. Paper 4973. https://scholarworks.umt.edu/cgi/viewcontent.cgi?article=6008&context=etd (diunduh pada 26 November 2017)
Noland, Hardin, Prescott. 2015. The Effect of Moods on Accounting Judgment. International Journal of Business and Social Science. 6 (4): 1-11.
Pasanda, Erna, Natalia Paranoan. 2013. Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment. Jurnal Akuntansi Multiparadigma. 4 (3): 417-429.
Rokhmania, Nur’Aini. 2013. The Effect of Positive, Negative, Neutral Mood on Ethical Auditor Judgments. The Indonesian Accounting Review. 3 (1): 89-98.
Watson, David, Lee Anna Clark, Auke Tellegen. 1988. Development and Validation of Brief Measures of Positive and Negative Affect: The PANAS Scales. Journal of Personality and Social Psychology. 54 (6): 1063-1070.
Zulaikha. 2006. Pengaruh Interaksi Gender, Kompleksitas Tugas, dan Pengalaman Auditor terhadap Audit Judgment (Sebuah Kajian Eksperimental dalam Audit Saldo Akun Persediaan). Simposium Nasional Akuntansi 9 Padang.
Published
2018-06-30
How to Cite
WARDANI, Puruwita.
Pengaruh Mood Konstruktif dan Tidak Konstruktif Terhadap Pengambilan Keputusan dalam Audit.
JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 3, n. 1, p. 31-38, june 2018.
ISSN 2528-0163.
Available at: <https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/890>. Date accessed: 28 apr. 2024.
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
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