Tri Utami, Attyah (2019) PENGARUH PENGALAMAN AUDITOR, TEKANAN KETAATAN, PENGETAHUAN AUDITOR, DAN GENDER TERHADAPAUDIT JUDGMENT (Studi Empiris Pada Kantor Akuntan Publik Wilayah Jakarta Timur dan Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh pengalaman auditor, tekanan ketaataan, pengetahuan auditor dan gender terhadap audit judgment pada kantor akuntan publik (KAP) di Jakarta Timur dan Jakarta Pusat. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik di wilayah Jakarta Timur dan Jakarta Pusat. Jumlah auditor yang menjadi sampel dalam penelitian ini adalah 110 auditor dari 13 Kantor Akuntan Publik yang berada di wilayah Jakarta Timur dan Jakarta Pusat. Metode pengambilan data primer yang digunakan adalah metode kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda Hasil pengujian yang telah dilakukan terhadap penelitian, maka dapat ditarik kesimpulan sebagai berikut: (1) pengalaman auditor berpengaruh secara parsial terhadap audit judgment. (2) variabel tekanan ketaatan berpengaruh secara parsial terhadap audit judgment. (3) variabel pengetahuan auditor. Tugas berpengaruh secara parsial terhadap audit judgment. (4) variabel gender secara parsial tidak berpengaruh terhadap audit judgment. (5) Secara simultan menunjukkan bahwa pengalaman auditor, tekanan ketaatan, pengetahuan audior,dan gender terhadap audit judgment. Kata Kunci : Pengalaman Auditor, Tekanan Ketaatan, Pengetahuan Auditor, Gender, Audit Judgment ABSTRACT This research is intended to examine whether auditor's experience, compliance pressure, auditor's knowledge and gender take effect on an audit judgement in Public Accountant Office in East and Central Jakarta. The respondent of this research are auditors from Public Accountant Office in East and Central Jakarta. Total of respondent as a sample in this research are 110 auditor from 13 Public Accountant Office in East and Central Jakarta. The primary data retrieval method used is questionnaire method. The method for collecting primary data in this research is multiple regression analysis techniques. From result of the research, the conclusions are : (1) Auditor's experience take effect partially on an audit judgement.(2) Compliance pressure variable take effect partially on an audit judgement.(3) Auditor's knowledge variable take effect partially on an audit judgement.(4) Gender variable partially does not take effect on an audit judgement.(5) Simultaneously it shows that auditor's experience, compliance pressure, auditor's knowledge, and gender take effect on an audit judgement. Keywords : Auditor's Experience, Compliance Pressure, Auditor's Knowledge, Gender,Audit Judgment
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 24 Nov 2021 02:11 | ||||||||
| Last Modified: | 24 Nov 2021 02:11 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5962 |
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