KOMITMEN ANTARA AUDITOR DAN KLIEN: ANTESEDEN DAN KONSEKUENSI

Nur Cahyonowati

doi:10.14710/jaa.10.1.114-137

DOI: https://doi.org/10.14710/jaa.10.1.114-137

KOMITMEN ANTARA AUDITOR DAN KLIEN: ANTESEDEN DAN KONSEKUENSI

*Nur Cahyonowati - Universitas Diponegoro, Indonesia

Citation Format:

Abstract

This research examines the antecendents and consequences of commitment in auditor andauditee relationship. Using mail survey to public company and client’s of a local audit firmin Semarang, this research found client orientation is an important determinant for affectivecommitment. Both affective and calculative commitments predicted client’s opportunistic behavior.Affective commitment is suggested to decrease client’s opportunistic behavior, while, calculativecommitment is suggested to increase client’s opportunistic behavior. Finally, this researchsuggested that auditee’s opportunistic behavior determined auditee’s continuance intention.

Fulltext View|Download

Keywords: antecedents, consequences, commitment, continuance intention

Article Metrics:

Article Info

Section: Research Articles

Language : EN

In Volume 10, Nomor 1, Tahun 2013

Recent articles

KOMITMEN ANTARA AUDITOR DAN KLIEN: ANTESEDEN DAN KONSEKUENSI FAKTOR FUNDAMENTAL, SUKU BUNGA DAN NILAI TUKAR TERHADAP RETURN SAHAM KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN ITEM VOLUNTARY DALAM LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA More recent articles

Most cited articles

CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY PENGARUH MULTIDIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? PENGAWASAN IMPELEMENTASI “GREEN ACCOUNTING” BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG More cited articles

Last update:

No citation recorded.

Last update: 2024-12-26 19:47:02

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).