PUTRIRANTI, REYFIRA (2022) PENGARUH LOCUS OF CONTROL, ETIKA PROFESIONAL DAN NARSISME KLIEN TERHADAP AUDIT JUDGEMENT (Studi Empiris Pada Kantor Akuntan Publik Wilayah Jakarta Timur). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Tujuan dari penelitian ini untuk membuktikan pengaruh Locus of Control, Etika Profesional dan Narsisme Klien Terhadap Audit Judgement pada Kantor Akuntan Publik di wilayah Jakarta Timur. Audit judgement adalah kebijakan auditor dalam menentukan pendapat mengenai hasil audit yang mengacu pada pemebentukan suatu gagasan atau pendapat. Data yang digunakan merupakan data primer yaitu kuesioner sebagai instrumen teknik pengumpulan data yang disebarkan kepada responden. Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di wilayah Jakarta Timur. Kriteria responden yaitu auditor yang bekerja di wilayah Jakarta Timur, memiliki pengalaman minimal 1 tahun dan menempuh pendidikan minimal S1. Jumlah kuesioner yang kembali yaitu 101 dan yang dapat dianalisis yaitu 74. Metode analisis data yang digunakan adalah Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil dari penelitian ini yaitu Etika Profesional berpengaruh signifikan terhadap Audit Judgement. Sedangkan Locus of Control dan Narsisme Klien tidak berpengaruh signifikan terhadap Audit Judgement. Kata Kunci : Audit Judgement, Locus of Control, Etika Profesional, Narsisme Klien ABSTRACT The purpose of this research is to determine the effect of Locus of Control, Professional Ethics and Client Narcissism on Audit Judgment. Audit judgement is the auditor's policy in determining an opinion regarding the audit which refers to the formation of an idea or opinion. The data used is primary data using questionnaires as instruments of data collection tecniques distributed to respondents. Respondents in this study were auditors working of a Public Accounting Firm in East Jakarta. The criteria for respondents are auditors who work in the East Jakarta area, have a minimum of 1 year experience and have a minimum education of S1. The number of returned questionnaires is 101 and that can be analyzed is 74. The data analysis method used is Partial Least Square (PLS) with SmartPLS 3.0 analysis tool. The result of this research is that Professional Ethics has a significant effect on Audit Judgment. Meanwhile, Client's Locus of Control and Narcissism have no significant effect on Audit Judgment. Keywords: Audit Judgment, Locus of Control, Professional Ethics, Client Narcissism
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 22 020 |
| NIM/NIDN Creators: | 43218210023 |
| Uncontrolled Keywords: | Kata Kunci : Audit Judgement, Locus of Control, Etika Profesional, Narsisme Klien |
| 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 06 Oct 2022 06:40 |
| Last Modified: | 06 Oct 2022 06:40 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/70023 |
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