Arifianto, Dimas (2019) PENGARUH GENDER, PENGALAMAN AUDITOR, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (Studi Empiris terhadap KAP di DKI Jakarta). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Akuntan publik memiliki kewajiban menjaga audit judgment yang dihasilkannya. Audit judgment ditentukan oleh beberapa hal yaitu gender, pengalaman auditor, dan kompleksitas tugas. Oleh karena itu, tujuan dari penelitian ini adalah untuk menguji pengaruh gender, pengalaman auditor, dan kompleksitas tugas auditor terhadap audit judgment. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik di wilayah DKI Jakarta. Jumlah auditor yang menjadi sampel dalam penelitian ini adalah 110 auditor dari 15 Kantor Akuntan Publik yang berada di wilayah DKI Jakarta. Metode pengambilan data primer yang digunakan adalah metode kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda Berdasarkan pada data yang telah dikumpulkan dan hasil pengujian yang telah dilakukan terhadap penelitian, maka dapat ditarik kesimpulan sebagai berikut: (1) gender berpengaruh secara parsial terhadap audit judgment. (2) variabel pengalaman auditor berpengaruh secara parsial terhadap audit judgment. (3) variabel kompleksitas tugas berpengaruh secara parsial terhadap audit judgment. (4) variabel gender, pengalaman auditor, dan kompleksitas tugas secara simultan berpengaruh terhadap audit judgment. Kata Kunci : Gender, Pengalaman Auditor, Kompleksitas Tugas, Audit Judgment ABSTRACT A public accountant has an obligation to maintain the audit judgment it produces. Audit judgment is determined by several things: accountability, professionalism, and competence. Therefore, the purpose of this research is to examine the effect of gender, auditor experience, and task complexity on audit judgment. Respondents in this research are the auditors who work in the Public Accounting Firm in the area of DKI Jakarta. The auditor who is the sample in this research is 110 auditors from 15 public accounting firms located in the area of DKI Jakarta. The primary data retrieval method used is questionnaire method. Data analysis technique used in this research is multiple regression analysis technique. Based on the data that has been collected and the results of tests that have been done on the research, it can be deduced as follows: (1) gender partially affect the audit judgment. (2) variables partially influence the audit judgment. (3) competence variable partially influence the audit judgment. (4) the variables of gender, auditor experience, and task complexity simultaneously affect the audit judgment. Keywords : Gender, Auditor Experience, Task Complexity, Audit Judgment
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 18 Nov 2021 02:01 | ||||||||
| Last Modified: | 18 Nov 2021 02:01 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5880 |
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