Analisis Faktor-Faktor yang Mempengaruhi Kompetensi Auditor terhadap Profesional Judgment (Studi Empiris Pada Auditor di Kantor Akuntan Publik Di Wilayah Jakarta Timur)

ASTUTI, PUJI (2018) Analisis Faktor-Faktor yang Mempengaruhi Kompetensi Auditor terhadap Profesional Judgment (Studi Empiris Pada Auditor di Kantor Akuntan Publik Di Wilayah Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh pengalaman auditor terhadap professional judgment, apakah pengaruh pengetahuan auditor terhadap professional judgment, dan apakah pengaruh keahlian auditor terhadap professional judgment pada Kantor Akuntan Publik (KAP) yang berada di wilayah Jakarta Timur. Penelitian ini menggunakan jenis penelitian dekstriptif pendekatan kuantitatif, yang diukur menggunkan metode berbasis regresi linier berganda dengan SPSS 20.00. Populasi penelitian ini adalah Kantor Akuntan Publik (KAP) yang berada di wilayah Jakarta Timur. Sampel yang ditentukan dengan menggunakan metode Convenience Sampling, dengan jumlah sampel sebanyak 12 Kantor Akuntan Publik (KAP). Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan penyebaran kuisioner. Pengujian hipotesis dengan menggunakan uji f dan ujit. Hasil penelitian membuktikan bahwa (1) pengalaman auditor berpengaruh terhadap profesional judgment (2) pengetahuan auditor berpengaruh terhadap profesional judgment (3) keahlian auditor berpengaruh terhadap profesional judgment (4) Pengalaman anditor, Pengetahuan Auditor, dan Keahlian Auditor secara bersama- sama berpengaruh secara signifikan terhadap audit judgment. pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur Kata Kunci Profesional Judgment, Pengalaman Auditor, Pengetahuan Auditor, dan Keahlian Auditor// ABSTRACT This study aims to examine whether the influence of the auditor's experience on professional judgment, whether the influence of auditor knowledge on professional judgment, and whether the influence of the auditor's expertise on professional judgment in the Public Accounting Firm (KAP) in the East Jakarta area. This study uses a descriptive quantitative approach type of research, which is measured using a method based on multiple linear regression with SPSS 20.00. The population of this study is a Public Accounting Firm (KAP) located in East Jakarta. Samples are determined using the Convenience Sampling method, with a total sample of 12 Public Accounting Firms (KAP). The data used in this study is primary data. Data collection techniques using questionnaires. Hypothesis testing using ftest and t test. The results of the study show that (1) the mcidence of the net auditor against professional judgment (2) the auditor's knowledge of professional judgment (3) the auditor's recognition of the professional (4) the auditor's experience. Auditor's Knowledge, and Auditor's expertise jointly significant to the assessment audit at the Public Accountant Office (KAP) in East Jakarta. Keywords: Professional Judgment, Auditor Experience, Auditor Knowledge and Auditor Expertise

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorIDAWATI, WIWINIDN0407027106wiwi_idawati@stei.ac.id
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 06 Dec 2022 07:07
Last Modified: 06 Dec 2022 07:07
URI: http://repository.stei.ac.id/id/eprint/9005

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