Majalah Ilmiah UNIKOM
Vol.11 No. 1
80
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),
menyatakan
bahwa
terdapat
Tiga
komponen sikap, yaitu :
1. Cognitive Component
The Opinion or belief segment of an
attitude
2. Affective Component
The emosional or feeling segment of an
attitude
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
terakhir
time budget
pressure
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
Average
Experience
Tipical Responsibility
Staff Assistant
years
Performs most of the detailed audit
Senior or in-charge
auditor
years
Coordinates and responsible for the audit field
work, including supervising and reviewing staff
work
Manager/Supervisor
years
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
Partner
years
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