PENGARUH TEKANAN SOSIAL, KOMITMEN DAN MORAL REASONING TERHADAP KEPUTUSAN AUDITOR (Studi Kasus PT. Puninar Logistics di Jakarta Tahun 2018)

Aulia, Enok Rizka and Kunarto, Kunarto (2020) PENGARUH TEKANAN SOSIAL, KOMITMEN DAN MORAL REASONING TERHADAP KEPUTUSAN AUDITOR (Studi Kasus PT. Puninar Logistics di Jakarta Tahun 2018). PENGARUH TEKANAN SOSIAL, KOMITMEN DAN MORAL REASONING TERHADAP KEPUTUSAN AUDITOR (Studi Kasus PT. Puninar Logistics di Jakarta Tahun 2018). (Unpublished)

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Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh tekanan sosial terhadap keputusan auditor. (2) komitmen terhadap keputusan auditor, (3) moral reasoning terhadap keputusan auditor. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini karyawan di divisi keungan PT.Puninar Logistics di Jakarta. Teknik pengumpulan sampel menggunakan purposive sampling dengan jumlah sampel sebanayak 30 responden yang berasal dari divisi keuangan PT. Puninar Logistics di Jakarta. Teknik pengumpulan data dengan cara menyebarkan kuesioner menggunakan lembar kuesioner. Teknik analisis data yang digunakan untuk menjawab hipotesis adalah regresi berganda dengan menggunakan program SPSS versi 25. Hasil penelitian ini mebuktikan bahwa: (1) pengaruh tekanan sosial berpengaruh negatif terhadap Keputusan Auditor, (2) komitmen berpengaruh positif terhadap keputusan auditor, dan (3) moral reasoning berpengaruh positif terhadap keputusan auditor di divisi keuangan PT. Puninar Logistics di Jakarta tahun 2018. This study aims to determine: (1) the effect of social pressure on auditor decisions. (2) commitment to the auditor's decision, (3) moral reasoning to the auditor's decision. This research uses descriptive research with a quantitative approach. The population in this study is employees in the financial division of PT. Puninar Logistics in Jakarta. The sample collection technique uses purposive sampling with a total sample of 30 respondents from the financial division of PT. Puninar Logistics in Jakarta. Data collection techniques by distributing questionnaires using questionnaire sheets. Data analysis technique used to answer the hypothesis is multiple regression using SPSS version 25. The results of this study prove that: (1) the influence of social pressure has a negative effect on the auditor's decision, (2) commitment has a positive effect on the auditor's decision, and (3) moral reasoning has a positive effect on the auditor's decision in the financial division of PT. Puninar Logistics in Jakarta in 2018.

Item Type:	Article
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Users 235 not found.
Date Deposited:	26 Oct 2020 03:53
Last Modified:	26 Oct 2020 03:53
URI:	http://repository.stei.ac.id/id/eprint/1401

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