ANALISIS KOMITMEN PROFESIONAL AUDITOR DAN PERBEDAAN BERDASARKAN PERSPEKTIF GENDER DI INDONESIA

Nur Alimin Azis

Abstract


Penelitian ini menguji komitmen profesional Auditor dan juga menguji perbedaan Auditor laki-laki dan Auditor perempuan terhadap komitmen profesional Auditor di Indonesia. Populasi dalam penelitian ini ialah Auditor laki-laki dan Auditor perempuan anggota Institut Akuntan Publik Indonesia (IAPI), yang bekerja di Kantor Akuntan Publik (KAP) yang berjumlah 968 orang. Pengambilan sampel dalam penelitian ini dilakukan dengan teknik sampel acak sederhana (simple random sampling). Penentuan besaran sampel dilakukan agar dapat digeneralisasi dengan mengacu pada rumus Slovin. dan memperolah jumlah sampel sebanyak 283 orang Auditor, serta dapat diolah senyak 107 sampel. Pengumpulan data dilakukan dengan metode survei.
Hasil penelitian menemukan bahwa Auditor di Indonesia bangga menjadi bagian dari profesi yang digelutinya. Hal ini menunjukkan bahwa Auditor di Indonesia mempunyai komitmen yang tinggi terhadap profesinya. Komitmen yang tinggi terhadap profesi mencerminkan ketaatan terhadap kode etik profesi yang digelutinya. Hasil penelitian ini juga menemukan bahwa tidak ada perbedaan signifikan antara Auditor laki-laki dan Auditor perempuan terhadap komitmen profesional Auditor.

Kata-kata Kunci: Komitmen Profesional, Gender

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DOI: https://doi.org/10.37531/sejaman.v3i3.752

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