SIREGAR, RENALDO ARWIJAYA (2021) PENGARUH KOMPETENSI AUDITOR, SUASANA HATI AUDITOR, AUDITOR VIRTUE TERHADAP AUDIT JUDGEMENT (SURVEY PADA AUDITOR KANTOR AKUNTAN PUBLIK DI JAKARTA). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This study examines the Effect of Auditor Competence, Auditor Mood and Auditor Virtue on Audit Judgment. This study uses convenience sampling technique, the sample in this study is the auditors who work at the Public Accounting Firm (KAP) which are listed in the directory of the Indonesian Public Accountants Association (IAPI) in 2020 as many as 120 respondents from 24 KAP. In this study using quantitative methods, the data source used is primary data that is collected through sending questionnaires to respondents. The results in this study indicate that auditor competence, auditor mood and auditor virtue have a significant effect on the audit judgment of an auditor. The results show that the mood experienced can bias the auditor in making his judgment, and the auditor's virtue illustrates the ethical characteristics of an auditor in fulfilling public trust so that it can influence the auditor in making his judgment. The mood experienced by auditors can always change rapidly so it requires an appropriate measuring tool to assess a person's mood (cannot be generalized). Future studies can use Velten's model in measuring the mood of auditors and can also be combined with an audit case model. Associations can make training on deep professional skepticism for auditors, especially for junior auditors, to think critically (critical of thingking) accordingly, thus fostering a better skepticism about the possibility of material misstatement.==== Penelitian ini meneliti Pengaruh Kompetensi Auditor, Suasana hati Auditor dan Auditor Virtue terhadap Audit Judgement. Penelitian ini menggunakan teknik convenience sampling, sampel dalam penelitian ini yaitu auditor yang bekerja di Kantor Akuntan Publik (KAP) yang terdaftar dalam direktori Ikatan Akuntan Publik Indonesia (IAPI) tahun 2020 sebanyak 120 responden dari 24 KAP. Dalam penelitian ini menggunakan metode kuantitatif, sumber data yang digunakan adalah data primer yang dikumpulkan melalui pengiriman kuesioner kepada responden. Hasil dalam penelitian ini menunjukkan bahwa kompetensi auditor, suasana hati auditor dan auditor virtue berpengaruh signifikan terhadap audit judgement dari seorang auditor. Hasil menunjukkan bahwa suasana hati yang di alami dapat membuat auditor bias dalam membuat judgementnya, serta virtue yang dimiliki auditor menggambarkan karakteristik etika dari seorang auditor dalam memenuhi kepercayan public sehingga dapat mempengaruhi auditor dalam membuat judgementnya. Suasana hati yang dialami auditor dapat selalu berubah dengan cepat sehingga membutuhkan alat pengukur yang tepat untuk menilai suasana hati seseorang (tidak dapat digeneralisirkan). Penelitian selanjutnya dapat menggunakan velten’s model dalam pengukuran suasana hati auditor dan juga dapat dikombinasikan dengan sebuah model kasus audit. Asosiasi dapat membuat pelatihan terhadap skeptisisme professional yang mendalam bagi auditor terutama bagi junior auditor terhadap berpikir secara kritis (critical of thingking) yang sesuai, sehingga menumbuhkan sikap skeptisisme yang lebih baik lagi terhadap kemungkinan kesalahan saji yang material
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55517120023 |
| Uncontrolled Keywords: | Auditor Competence, Auditor Mood, Auditor virtue, Audit Judgment; Kompetensi Auditor, Suasana Hati Auditor, Auditor virtue, Audit Judgement |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Priyo Raharjo |
| Date Deposited: | 15 Feb 2022 04:37 |
| Last Modified: | 03 Jul 2024 06:10 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/56085 |
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