NIMIA, SILVESTIA DESTRIANA (2018) PENGARUH SKEPTISME PROFESIONAL, KOMPLEKSITAS TUGAS, DAN SELF-EFFICACY TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik (KAP) Wilayah Bekasi dan Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Skeptisme Profesional, Kompleksitas Tugas, dan Self-Efficacy terhadap Audit Judgment pada Kantor Akuntan Publik (KAP) yang terdaftar di Directory Kantor Akuntan Publik . Penelitian ini menggunakan jenis penelitian pendekatan kuantitatif, yang diukur dengan menggunakan metoda rating scale dengan SPSS 24. Populasi dari penelitian ini adalah Kantor Akuntan Publik yang terdaftar di Directory Kantor Akuntan Publik tahun 2018. Sampel ditentukan berdasarkan metode convienience sampling, dengan jumlah sampel sebanyak 14 Kantor Akuntan Publik (KAP) sehingga total responden dalam penelitian ini sebanyak 74. Data yang digunakan dalam penelitian ini berupa data Primer. Teknik pengumpulan data menggunakan metoda survei.pengujian hipotesis dengan menggunakan uji t dan uji F Hasil penelitian membuktikan bahwa (1) Skeptisme Profesional berpengaruh terhadap Audit Judgment, (2) Kompleksitas Tugas berpengaruh dan signifikan terhadap Audit Judgment, (3) Self-Efficacy tidak berpengaruh dan signifikan terhadap Audit Judgment pada Kantor Akuntan Publik yang terdaftar di Directory Kantor Akuntan Publik 2018. Kata Kunci : Skeptisme Profesional, Kompleksitas Tugas, Self-Efficacy, Audit Judgment.// ABSTRAK This study aims to examine whether the influence of Professional Skepticism, Task Complexity, and Self-Efficacy on Audit Judgment in the Public Accountant Office (KAP) registered in the Directory of Public Accountants. This research uses a quantitative approach to research, which was measured by using a rating scale method with SPSS 24. The population of this study are Drs registered public accounting firm Directory 2018. The sample was determined by the method convienience sampling, with a total sample of 14 Offices Public Accountant (KAP) so that the total respondents in this study are 74. The data used in this study is Primary data. Data collection techniques using survey method. Hypothesis testing using t test and F test The research proves that (1) Skepticism Professional effect on Audit Judgment, (2) The complexity of the task influential and significant to the Audit Judgment, (3) Self-Efficacy no effect and significant impact on Audit Judgment on public accounting firm registered in the Directory of Public Accounting Firm 2018. Kata Kunci : professional Sceptism , Complexity of Tasks, SelfEfficacy, Judgment Audit
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 06 Dec 2022 07:22 | ||||||||
| Last Modified: | 06 Dec 2022 07:22 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9006 |
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