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Majalah Ilmiah UNIKOM

Vol.11 No. 1


H a l a m a n

a. “The cognitive components of an attitude

are the beliefs, opinions, knowledge or

information a person possesses, beliefs

represent ideas about someone or

something and the conclusions people

draw about them.

b. The affective components of an attitude

is a the specifics feeling regarding the

personal impact of the antecedents.

c. The behavioral component is an intention

to behave in a certain way based on

your specific feelings or attitu

Robbin & Judge (2009 : 109),





komponen sikap, yaitu :

1. Cognitive Component

The Opinion or belief segment of an


2. Affective Component

The emosional or feeling segment of an


3. Behavioral Component

An Intention to behave in a certain way

toward someone or something Individu

Siegel & Marconi (1989 : 26) menyatakan

bahwa :

”Attitudes have cognitive, emotional and

behavioral components.

1. The cognitive component is made up of

the ideas, perceptions, and beliefs one

has about the attitude object.

2. The emotional or ”affective” component

refers to the feelings one has toward the

attitude object. Positive feelings include

liking, respect, or empathy. Negative

feelings include dislike, fear, or disgust.

3. The behavioral component refers to how

one might react to the attitude object”.

Dari ketiga pendapat tersebut diatas

dapat disimpulkan bahwa tiga komponen

dari sikap yaitu kognitif, afektif dan perilaku,

yaitu :

1. Komponen kognitif dari sikap adalah

segmen pendapat atau keyakinan yang

dimiliki individu pada saat melakukan

audit, dengan 2 indikator, yaitu

 Sikap pada penugasan audit di tahun


time budget


2. Komponen afektif dari sikap adalah

segmen emosional atau perasaan dari

seseorang pada saat melakukan audit.

Untuk komponen yang ketiga yaitu

perilaku tidak dijelaskan lebih lanjut karena

Dr. Ely Suhayati, SE. MSi, Ak

Staff Level



Tipical Responsibility

Staff Assistant


Performs most of the detailed audit

Senior or in-charge



Coordinates and responsible for the audit field

work, including supervising and reviewing staff




Helps the in-charge plan and manage the au-

dit, reviews the in-charge’s work, and manages

relations with the client. A manager may be

responsible for more than one engagement at

the same time



Reviews the overall audit work and is involved

in significant audit decision. A partner is an

owner of the firm and therefore has the ulti-

mate responsibility for conducting the audit

and serving the client

Sumber Arens et al (2010 : 41)

Staff Level of Auditors and Responsibilities