PENGARUH PENGALAMAN AUDITOR DAN KEAHLIAN AUDITOR SERTA PERSEPSI ETIS AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik Jakarta Selatan 2017)

HARTIKA, KHANSA RACHMALLA (2019) PENGARUH PENGALAMAN AUDITOR DAN KEAHLIAN AUDITOR SERTA PERSEPSI ETIS AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik Jakarta Selatan 2017). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
01.HALAMAN JUDUL.pdf

Download (25kB) | Preview
[img]
Preview
Text (ABSTRAK)
04.ABSTRAK.pdf

Download (101kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
02.LEMBAR PERNYATAAN.pdf

Download (86kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
03.LEMBAR PENGESAHAN.pdf

Download (141kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
05.KATA PENGANTAR.pdf

Download (177kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
06.DAFTAR ISI.pdf

Download (105kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
07.DAFTAR TABEL.pdf

Download (101kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
08.DAFTAR GAMBAR.pdf

Download (98kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
09.DAFTAR LAMPIRAN.pdf

Download (98kB) | Preview
[img] Text (BAB I)
10.BAB I.pdf
Restricted to Registered users only

Download (147kB)
[img] Text (BAB II)
11.BAB II.pdf
Restricted to Registered users only

Download (178kB)
[img] Text (BAB III)
12.BAB III.pdf
Restricted to Registered users only

Download (220kB)
[img] Text (BAB IV)
13.BAB IV.pdf
Restricted to Registered users only

Download (307kB)
[img] Text (BAB V)
14.BAB V.pdf
Restricted to Registered users only

Download (101kB)
[img] Text (DAFTAR PUSTAKA)
15.DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (187kB)
[img] Text (LAMPIRAN)
16.LAMPIRAN.pdf
Restricted to Registered users only

Download (1MB)

Abstract

The purpose of this research to determine the influence of , auditor experience, auditor expertise, and auditor ethical of perception 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 auditor experience influence of the audit judgment. But auditor expertise and auditor ethical of perception does not influence of the audit judgment. Key Word: Auditor Experience, Auditor Expertise, Auditor Ethical of Perception On Audit Judgment Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman auditor. keahlian auditor, serta persepsi etis 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 pengalaman auditor berpengaruh terhadap audit judgment, sedangkan keahlian auditor dan persepsi etis tidak berpengaruh terhadap audit judgment. Kata Kunci : Pengalaman Auditor, Keahlian Auditor, Persepsi Etis Tehadap Audit Judgment.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 189
Call Number: SE/32/18/181
NIM: 43214010034
Uncontrolled Keywords: Pengalaman Auditor, Keahlian Auditor, Persepsi Etis 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: 18 Nov 2019 02:41
Last Modified: 07 Jan 2020 06:50
URI: http://repository.mercubuana.ac.id/id/eprint/52004

Actions (login required)

View Item View Item