PENGARUH GENDER, KEAHLIAN AUDITOR, KOMPLEKSITAS TUGAS DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT (Studi Kasus pada Kantor Akuntan Publik di Jakarta Selatan)

SETIAWATI, PATMA (2018) PENGARUH GENDER, KEAHLIAN AUDITOR, KOMPLEKSITAS TUGAS DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT (Studi Kasus pada Kantor Akuntan Publik di Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research to determine the effect of gender, auditor expertise, task complexity and pressure of obedience of the audit judgment .This research on data use primary data that is questioner at the accountant public in South Jakarta. The method of determination sample used was probability sampling. Sample in this amounted to 14 registered public accountant firm in the Directory KAP & AP 2016. The questionnaire distributed numbered 70 copy but only 55 copy question used. That data are analyzed multiple regression method on SPSS program version 23. The result of the reseach showing that gender and auditor expertise does not influence of the audit judgment. But task complexity and pressure of obedience have an influence of the audit judgment. Key Word: Gender, Auditor Expertise, Task Complexity and Pressure Of Obedience On Audit Judgment. Penelitian ini bertujuan untuk mengetahui pengaruh gender. keahlian auditor, kompleksitas tugas dan tekanan ketaatan terhadap audit judgment. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang di isi oleh auditor yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Selatan. Metode penentuan sampel yang digunakan adalah probability sampling. Sampel pada penelitian ini berjumlah 14 KAP yang terdaftar di Directory KAP & AP 2016. Kuesioner yang disebar berjumlah 70 tetapi hanya 55 yang bisa digunakan. Data tersebut dianalisis dengan metode regresi berganda dan diolah dengan program SPSS versi 23. Hasil penelitian menunjukkan bahwa gender dan keahlian auditor tidak berpengaruh terhadap audit judgment, sedangkan kompleksitas tugas dan tekanan ketaatan memiliki pengaruh terhadap audit judgment. Kata Kunci : Gender, Keahlian Auditor, Kompleksitas Tugas Dan Tekanan Ketaatan Tehadap Audit Judgment.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 471
Call Number: SE/32/18/180
NIM: 43214010033
Uncontrolled Keywords: Gender, Keahlian Auditor, Kompleksitas Tugas Dan Tekanan Ketaatan Tehadap Audit Judgment.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Dec 2018 04:39
Last Modified: 07 Jan 2019 06:48
URI: http://repository.mercubuana.ac.id/id/eprint/46061

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