Presenters: Mahrun Nisani Noor Jehan, Marita Kusuma Wardani
Affiiation: Universitas Islam Negeri Raden Mas Said Surakarta
Room: 7
ICIES News- The 4th International Conference on Islamic Economics Studies (ICIES) 2024 featured an insightful presentation titled “Gender Perception of Auditor Stereotype: Viewed from Proximity and Knowledge,” delivered by Mahrun Nisani Noor Jehan and Marita Kusuma Wardani from Universitas Islam Negeri Raden Mas Said Surakarta. The session took place in Room 7 and garnered significant attention from attendees.
The study presented aims to delve into how proximity and knowledge influence auditor stereotypes. Utilizing primary data collected from sharia accounting students from the 2020 and 2021 cohorts at Raden Mas Said State Islamic University Surakarta, the researchers employed multiple linear regression analysis methods to interpret their findings. The sample size, determined through purposive sampling with the Roscoe formula, comprised 150 students who had completed auditing courses.
Key findings from the research indicated that the proximity variable positively affects auditor stereotypes when gender perceptions are not separated. However, when analyzed separately, proximity showed no significant effect on auditor stereotypes. In contrast, the knowledge variable demonstrated a positive influence on auditor stereotypes, both when considered collectively and when gender was analyzed separately.
This research contributes significantly to the literature on auditor stereotypes by expanding upon previous studies and offering practical implications for university-level programs. The study emphasizes the importance of enhancing socialization programs related to the auditing profession to mitigate negative stereotypes that students might hold.
The presentation by Noor Jehan and Wardani was well-received, highlighting the ongoing need for academic and practical efforts to address and reduce stereotypes in the auditing field.