ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT (Studi Kasus Kantor Akuntan Publik di Jakarta Selatan)

NUR, HAERANI (2021) ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT (Studi Kasus Kantor Akuntan Publik di Jakarta Selatan). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi,profesionalisme,dan gaya kepemimpinan terhadap kinerja auditor pada Kantor Akuntan Publik di Jakarta Selatan. Penelitian ini termasuk penelitian kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linear berganda SPSS versi 25. Populasi dalam penelitian ini adalah Kantor Akuntan Publik di wilayah Jakarta Selatan. Sampel di tentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 5 Kantor Akuntan Publik di Jakarta Selatan, dengan total responden sebanyak 60 responden. Data yang digunakan merupakan data primer dengan menggunakan pengujian statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, model regresi linier berganda, uji koefisien dan determinasi, uji t dan uji F. Hasil penelitian ini membuktikan bahwa berdasarkan hasil analisis menggunakan uji parsial t menyatakan bahwa: (1) Gender berpengaruh positif terhadap Audit Judgment, karena adanya perbedaan sifat laki-laki dan perempuan serta karakter yang tidak profesional. (2) Tekanan Ketaatan tidak berpengaruh terhadap Audit Judgment,karena tekanan ketaatan merupakan perintah yang harus di laksanakan agar karyawan profesionalisme.(3)Pengalaman Audit berpengaruh positif terhadap Audit Judgment,karena pengalaman memiliki main effect terhadap pertimbangan audit dimana dalam tugas auditor hatus memerhatikan pengalaman. (4)Locus Of Control berpengaruh positif terhadap Audit Judgmen, semakin baik cara pandang seorang auditor terhadap terhadap suatu peristiwa, maka akan meningkatkan kinerjanya dalam pembuatan Audit Judgment. This study aims to determine the effect of organizational culture, professionalism, and leadership style on the performance of auditors at a Public Accounting Firm in South Jakarta. This research is a quantitative research, which is measured by using the method based on SPSS version 25 multiple linear regression. The population in this study is a Public Accounting Firm in South Jakarta. The sample was determined based on the purposive sampling method with a total sample of 5 Public Accounting Firms in South Jakarta, with a total of 60 respondents. The data used are primary data using descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression models, coefficient and determination tests, t tests and F tests. The results of this study prove that based on the results of the analysis using the partial t test, it states that: (1) Gender has a positive effect on Audit Judgment, because there are differences in the nature of men and women and unprofessional characters. (2) Obedience pressure has no effect on Audit Judgment, because obedience pressure is an order that must be carried out so that employees are professional. (3) Audit experience has a positive effect on Audit Judgment, because experience has a main effect on audit considerations where in the auditor's task must pay attention to experience, (4) Locus Of Control has a positive effect on Audit Judgment, the better an auditor's perspective on an event, the better his performance in making Audit Judgments.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorYusuf, Muhammad0330037601myusuf@stei.ac.id
Uncontrolled Keywords: Faktor-Faktor yang mempengaruhi Audit Judgment
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Nur Haerani
Date Deposited: 01 Nov 2021 09:06
Last Modified: 01 Nov 2021 09:06
URI: http://repository.stei.ac.id/id/eprint/5713

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