Fahrunnisa, Chintya Alfa (2021) PENGARUH INTERNALISASI KETAATAN, KOMPLEKSITAS TUGAS DAN PENGETAHUAN MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN AUDIT PADA AKUNTAN PUBLIK YANG BERADA DI DKI JAKARTA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji seberapa besar pengaruh Internalisasi Ketaatan, Kompleksitas Tugas Dan Pengetahuan Mendeteksi Kekeliruan terhadap Pertimbangan Auditor. Data yang digunakan merupakan data primer dengan menyebar kuesioner yang diantar langsung ke Kantor Akuntan Publik di wilayah DKI Jakarta. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di wilayah DKI Jakarta yang terdaftar di Directory OJK. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 120 auditor yang menjadi responden. dan teknik analisa data menggunakan SPSS Versi 25. Pengujian hipotesis dalam penelitian ini menggunakan uji model regresi berganda. Dari penelitian tersebut menunjukkan bahwa : Internalisasi Ketaatan tidak berpengaruh terhadap Pertimbangan Auditor, Kompleksitas Tugas dan Pengetahuan Mendeteksi Kekeliruan berpengaruh positif signifikan terhadap Pertimbangan Auditor. This study aims to examine how much influence the Internalization of Obedience, Task Complexity and Knowledge of Detecting Errors have on the Auditor's Consideration. The data used are primary data by distributing questionnaires that are delivered directly to the Public Accountant Office in the DKI Jakarta area. The population in this study are auditors who work at Public Accounting Firms in the DKI Jakarta area who are registered in the OJK Directory. The sample was determined based on the purposive sampling method, with a total sample of 120 auditors who became respondents. and data analysis techniques using SPSS Version 25. Hypothesis testing in this study using multiple regression model test. From this research, it shows that: Internalization of Obedience has no effect on Auditor's Consideration, Task Complexity and Knowledge of Detecting Errors has a significant positive effect on Auditor's Consideration.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Internalisasi Ketaatan, Kompleksitas Tugas, Pengetahuan Mendeteksi Kekeliruan, Pertimbangan Auditor. | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Chintya Alfa Fahrunnisa | ||||||||
| Date Deposited: | 28 Dec 2021 04:40 | ||||||||
| Last Modified: | 28 Dec 2021 04:40 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6454 |
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