PENGARUH GENDER, KEAHLIAN AUDITOR, DAN TEKANAN KETAATAN TERHDAP AUDIT JUDGMENT (Studi Empiris Pada Auditor di KAP Wilayah Jakarta Utara)

SULISTINA, MIA (2022) PENGARUH GENDER, KEAHLIAN AUDITOR, DAN TEKANAN KETAATAN TERHDAP AUDIT JUDGMENT (Studi Empiris Pada Auditor di KAP Wilayah Jakarta Utara). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is aimed to know the effect of gender, auditor expertise, and obedience pressure to audit judgment. This research is conducted to public accountants in area of North Jakarta in which the auditors is the sample in this research. The method of determining the sample is by using simple random sampling method, with 53 respondents. The data used in this research is primer data. The data obtained were analyzed by using PLS (Partial Least Square) analysis techniques through SmartPLS 3.0 software. The findings of this research shows that (1) Gender has no effect on audit judgment, (2) Auditor expertise has effect on audit judgment, (3) Obedience pressure has effect on audit judgmen. Keywords: Gender, Auditor Expertise, Obedience Pressure, Audit judgment. Penelitian ini bertujuan untuk mengetahui pengaruh gender, keahlian auditor, dan tekanan ketaatan terhadap audit judgment. Penelitian ini dilakukan pada KAP wilayah Jakarta Utara, dimana auditornya sebagai sampel dalam penelitian ini. Metode penentuan sampel yang digunakan dalam penelitian adalah simple random sampling, dengan sampel 53 responden. Jenis data yang digunakan dalam penelitian adalah data primer. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa (1) Gender tidak berpengaruh terhadap audit judgment, (2) Keahlian Auditor berpengaruh terhadap audit judgment, (3) Tekanan Ketaatan berpengaruh terhadap audit judgment. Kata kunci : Gender, Keahlian Auditor, Tekanan Ketaatan, Audit judgment.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 200
Call Number: SE/32/22/087
NIM/NIDN Creators: 43218110187
Uncontrolled Keywords: Gender, Keahlian Auditor, 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
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 > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 05 Nov 2022 06:52
Last Modified: 05 Nov 2022 06:52
URI: http://repository.mercubuana.ac.id/id/eprint/71333

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