Amini, Aisyah (2022) PENGARUH SKEPTISISME, FRAMING, DAN ORIENTASI TUJUAN TERHADAP AUDIT JUDGMENT(Studi pada Kantor Akuntan Publik Wilayah Bekasi dan Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dari skeptisisme, framing, dan orientasi tujuan terhadap audit judgment pada Kantor Akuntan Publik Wilayah Bekasi dan Jakarta Timur. Penelitian ini menggunakan jenis penelitian asosiatif dengan pedekatan kuantitatif. Data yang digunakan dalam penelitian ini berupa data primer yang diperoleh dari penyebaran kuesioner kepada auditor di 11 Kantor Akuntan Publik didaerah Bekasi dan Jakarta Timur, dengan sampel sebanyak 54 responden. Teknis analisis data dalam penelitian ini menggunakan moderasi regresi analisis(MRA) dan diolah dengan SPSS (Statistical Product and Service Solutions) 24. Hasil penelitian ini menunjukan bahwa, Skeptisisme tidak memiliki pengaruh terhadap audit judgment, Framing tidak memiliki pengaruh yang positif terhadap audit judgment, Orientasi tujuan memiliki pengaruh yang positif terhadap audit judgment, dan Skeptisisme, Framing, dan Orientasi tujuan secara simultan mempengaruhi audit judgment. Kata kunci: Skeptisisme, framing, orientasi tujuan, audit judgment This study aims to examine the effect of skepticism, framing, and goal orientation on audit judgment in the Bekasi and East Jakarta Regional Public Accounting Firms. This research uses the associative type of research with a Quantitative approach. The data used in this study was in the form of primary data obtained from the distribution of questionnaires to auditors at 11 Public Accounting Firms in the Central Jakarta area, with a total of 54 respondents. Technical data analysis in this study used regression moderation analysis (MRA) and was processed with SPSS 24 The results of this study that, Skepticism has no effect on audit judgment, Framing has no a positive effect on audit judgment, Goal orientation has a positive effect on audit judgment, and Skepticism, negative , and Goal orientation simultaneously affect audit judgment. Keyword: Skepticism, framing, goal orientation, audit judgment
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | AISYAH AMINI | ||||||||
| Date Deposited: | 15 Nov 2022 02:46 | ||||||||
| Last Modified: | 15 Nov 2022 02:46 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8838 |
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