MODEL DISKRIMINASI UPAH PROFESI AUDITOR DI INDONESIA

Abstract

Previous studies by Trisnawati et al ( 2005, 2006, 2007, 2008, 2010) show the existence of wage
differentials between male and female auditors. In most cases, female auditors receive lower wage as compared
to male auditors. Analysis used is basic model wages discrimination ( Oaxaca-wages decomposition model).
Continously, basic model had been using widely with another decomposition techniques. They are Oaxaca 1,
Oaxaca 2, Reimers, Cotton dan Neumark models (Trisnawati et al., 2007,2008, 2010) and the results showed
consistently that discrimination is most important factor which cause wages differentials between female and
male auditors. They have consistent results with auditor profession ini England (Rhoda, 1998) Australia
(Wilson, 2003), New Zealand (Helewa , 2005), and Canada (Flo Hamrick, 2007).
The most weakness from OAXACA wages decomposition model had been using by Trisnawati et al.
(2005, 2006, 2007, 2008, 2010), is determining the discrimination coefficient from unexplained variable. The
residual value has to compute separately from the discrimination value. So, it should be done comprehensive
method to heal the weakness of decomposition model. The model will use quantile regression with combination
by bootstrap technique. This model done by Mochado and Matta (2007), Melly (2008) by computing wages
discrimination among private and public employee in Germany.The main objectives of this study are to identify
the factors that determine gender wage level and gender wage differentials among auditors profession and
examine the existence of discrimination by quantile regression method with bootstrap technique