PENGARUH GENDER KOMPLEKSITAS TUGAS DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor yang Bekerja pada Kantor Akuntan Publik di Wilayah Jakarta Selatan)

KRIDA, ASHARI (2019) PENGARUH GENDER KOMPLEKSITAS TUGAS DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor yang Bekerja pada Kantor Akuntan Publik di Wilayah Jakarta Selatan). S1-Sarjana thesis, Universitas Mercu Buana Jatisampurna.

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2. Surat Pernyataan Karya Sendiri.pdf

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3. Lembar Pengesahan Skripsi.pdf

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Abstract

ABSTRAK Tujuan – Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh gender, kompleksitas tugas, dan tekanan ketaatan terhadap audit judgment. Desain/metodologi/pendekatan – Penelitian ini menggunakan desain kausalitas. Objek dalam penelitian ini adalah audit judgment. Unit analisis dalam penelitian ini adalah kantor akuntan publik di wilayah Jakarta Selatan. Populasi adalah auditor yang bekerja di Kantor Akuntan Publik di Wilayah Jakarta Selatan. Teknik sampel menggunakan teknik quota sampling. Jenis data dalam penelitian ini adalah data primer yang diperoleh dari hasil kuesioner dan akan diproses menggunakan program IBM SPSS Statistics 25.0 for windows. Temuan – penelitian ini menemukan bahwa gender tidak berpengaruh signifikan terhadap audit judgment dimana kompleksitas tugas dan tekanan ketaatan berpengaruh signifikan terhadap audit judgment. Orisinalitas/nilai – Hasil penelitian ini menemukan bahwa gender, kompleksitas tugas dan tekanan ketaatan secara simultan berpengaruh pada kemampuan auditor untuk mendeteksi kecurangan. Kata Kunci : Gender, Kompleksitas tugas, Tekanan ketaatan, Audit judgment. ABSTRACT Purpose – The purpose of this research is to examine the effects of gender, task complecity and obedience pressure on auditors’ judgment. The role of auditors has been under scrutiny during recent accounting scandals. Design/methodology/approach – This research uses casuality design. The object of this research is auditors’ judgment. The unit analysis of this study is public accounting firms in South Jakarta. This research’s unit of analysis is the auditor who works in the public accounting firm in South Jakarta Region. The sample technique used in this research is quota sampling technique. The type of data in this study is primary data obtained from the survey and processed with IBM SPSS Statistics 25.0 program for windows. Findings – The research finds that gender doesn’t significantly affect audit judgment whereas task complexity and obedience pressure significantly affect audit judgment. Originality/Value – The result of this research finds that gender, task complexity and obedience pressure simultaneously affect audit judgment. Keywords Gender, Task complecity, Obedience pressure, Auditors’ judgment.

Item Type: Thesis (S1-Sarjana)
Call Number CD: FE/AK 19 027
NIM: 43215210033
Uncontrolled Keywords: Gender, Kompleksitas tugas, Tekanan ketaatan, 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 > 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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nasruddin Mansyur S.Hum
Date Deposited: 08 Jun 2020 03:02
Last Modified: 08 Jun 2020 03:02
URI: http://repository.mercubuana.ac.id/id/eprint/52776

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