ANALISIS PERBEDAAN KUALITAS AUDIT BERDASARKAN PERSPEKTIF GENDER (STUDI KASUS PADA AUDITOR KAP DI SURABAYA)

Abstract

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.