PENGARUH GENDER, SELF EFFICACY, PENGALAMAN AUDITOR DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT

Ruli Arumingtias, Pambayun (2019) PENGARUH GENDER, SELF EFFICACY, PENGALAMAN AUDITOR DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah Pengaruh Gender terhadap Audit Judgement, Self Efficacy terhadap Audit Judgement, Pengalaman Auditor terhadap Audit Judgement, dan Kompleksitas Tugas terhadap Audit Judgement pada Kantor Akuntan Publik Wilayah Jakarta Timur dan Bekasi. Penelitian ini menggunakan jenis penelitian asosiatif dengan pendekan kuantintafi, yang diukur dengan Regresi Linier Berganda dengan SPSS 22.00. Populasi dalam penelitian ini adalah seluruh Auditor yang berkerja pada Kantor Akuntan Publik Wilayah Jakarta Timur dan Bekasi yang telah terdaftar di Direktor Ikatan Akuntan Publik Indonesia tahun 2018. Sampel ditentukan berdasarkan metode Sample Random Sampling, dengan jumlah sampel terdiri dari 10 KAP Wilayah Jakarta Timur dan 5 KAP Wilayah Bekasi, dengan total responden sebanyak 92 auditor yang berkerja pada Kantor Akuntan Publik. Metode pengumpulan data dengan melakukan penyebaran kuesioner. Pengujian hipotesis dengan menggunakan uji t. Hasil dalam penelitian ini menunjukan bahwa (1) Gender tidak berpengaruh terhadap audit judgement, (2) Self Efficacy berpengaruh signiifkan terhadap audit judgement, (3) Pengalaman Auditor tidak berperngaruh terhadap audit judgement, (2) Kompleksitas Tugas berpengaruh signifikan terhadap audit judgemnt. Kata Kunci : Gender, Self Efficacy, Pengalaman Auditor, Komplesitas Tugas dan Audit Judgement ABSTRACT This study aims to examine whether the Effect of Gender on Audit Judgment, Self Efficacy on Audit Judgment, Auditor's Experience on Audit Judgment, and the Complexity of Duties on Audit Judgment in East Jakarta and Bekasi Public Accountant Offices. This study uses an associative type of research with quantitive suppressor, which is measured by Multiple Linear Regression with SPSS 22.00. The population in this study were all auditors who worked at the East Jakarta and Bekasi Public Accountant Firms that were registered at the Director of the Indonesian Public Accountants Association in 2018. The sample was determined based on the Sample Random Sampling method, with the total sample consisting of 10 KAP East Jakarta Region and 5 KAP Bekasi Area, with a total of 92 respondents auditors who work at the Public Accounting Firm. Data collection method is by distributing questionnaires. Hypothesis testing using t test. The results in this study indicate that (1) Gender has no effect on audit judgment, (2) Self Efficacy has a significant effect on audit judgment, (3) Auditor's experience does not affect audit judgment, (2) Task complexity has a significant effect on audit judgment. Keywords: Gender, Self Efficacy, Auditor Experience, Complexity Duties and Audit Judgments

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Kunarto, Kunarto UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	24 Nov 2021 02:22
Last Modified:	24 Nov 2021 02:22
URI:	http://repository.stei.ac.id/id/eprint/5964

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