RATNASARI, DEWI (2019) PENGARUH SKEPTISME PROFESIONAL, LOCUS OF CONTROL DAN GENDER TERHADAP AUDIT JUDGMENT (Studi kasus Kantor Akuntan Publik (KAP) Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to analyze the effect of variables Skepticism Professional, Locus Of Control And Gender On Judgment. The file used in this study is primary file in the from of questionnaires filled by an auditor who works at a public accountant firm in West Jakarta. The population in this amounted to 23 registered public accountant firm directory KAP&AP and sample used 90 auditor from 7 public accountant with accidental sampling technique. File analysis method used in multiple linier analysis using SPSS ver 25. The results of the research obtained from the T test show that partially the variables of Skepticism Professional and Gender do not significantly influence Audit Judgment, while Locus Of Control has a significant effect on Audit Judgment. Key words : Skepticism Professional, Locus Of Control, Gender And Audit Judgment. Penelitian ini bertujuan untuk mengetahui pengaruh skeptisme professional, locus of control dan gender terhadap audit judgment. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang di isi oleh auditor yang berkerja pada Kantor Akuntan Publik (KAP) di Jakarta Barat. Populasi dalam penelitian ini berjumlah 23 Kantor Akuntan Publik yang terdaftar di direktori KAP&AP dan sampel yang digunakan 90 auditor dari 7 Kantor Akuntan Publik dengan metode random sampling. Metode analisis data yang digunakan adalah analisis liner berganda dengan menggunakan SPSS ver.25. Hasil penelitian yang diperoleh dari uji T menunjukkan bahwa secara parsial variabel Skeptisme Profesional dan Gender tidak berpengaruh secara signifikan terhadap Audit Judgment, sedangkan Locus Of Control berpengaruh signifikan terhadap Audit Judgment. Kata Kunci : Skeptisme Profesional, Locus Of Control, Gender dan Audit Judgment.
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