PENGEMBANGAN DAN IMPLEMENTASI MODEL DISKRIMINASI UPAH PADA AUDITOR PEMERINTAH DAN AUDITOR PERUSAHAAN DI INDONESIA

Abstract

Participation of Indonesian women in auditing professions has been increasing from year to year. Previous studies however, show the existence of wage differentials between male and female auditors. In most cases, female auditors receive lower wage as compared to male auditors. The main objectives of this study are to identify the factors that determine gender wage level and gender wage differentials among public and privat auditors and examine the exist of discrimination This study used Oaxaca-Wage Decomposition Model to identify factors that determine gender wage level and gender wage differentials.. A total of 125 public auditors and 58 privat auditors were selected as respondents in this study. Among them, 69 were males and 36 were females also 33 were males and 25 were females. The study was conducted in Central Java and Jogyakarta, Indonesia. The study shows the wage differentials between males and females auditor both on public and privat auditors.Males auditors have more wages over the females. The auditors characteristics, age, auditors level and experience are the determinant factors of gender wage levels in public auditors. Auditors status and auditor level also are the factors that determine gender wage level in privat auditors Discrimination does exist and it is an important determinant factor for gender wage differentials in privat auditors but it is not important determinant factor in public auditors They are 0.105153 or 31.84% and 0.0020678 or 8.3% contribute to wages differentials. Regardless of auditors’ gender. To reduce gender wage differentials, the researcher proposes for the firms should be fairly in assigning jobs to their auditors and also provide conducive job environments and proper reward system to enhance auditors’ careers. Government on the other hand should formulate policies that can facilitate and encourage the professional women to participate in labour market. The future reseach should develop the other wages discrimination models to determine the best model for wages discrimination in auditor proffesion in Indonesia