PENGARUH SELF EFFICACY DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT DENGAN SKEPTISISME PROFESIONAL AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Makassar)

HARIS, MUHAMMAD IKHLAUSAL AMAL (2022) PENGARUH SELF EFFICACY DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT DENGAN SKEPTISISME PROFESIONAL AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Makassar). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to empirically prove the effect of Self Efficacy and Compliance Pressure on Audit Judgment with Auditor Professional Skepticism as Moderating variable. This research was conducted at a Public Accounting Firm in Makassar, using multiple linear regression analysis techniques and linear regression moderation with eviews. The results showed that self-efficacy has an effect on audit judgment. Obedience pressure has a negative effect on audit judgment. Self efficacy towards audit judgment is not moderated by Skeptime (moderated predictor). Compliance pressure has no effect on audit jugement if moderated skepticism (moderated skepticism) Key words: Self Efficacy, Compliance Pressure, Audit Judgment Auditor Professional Skepticism Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Self Efficacy Dan Tekanan Ketaatan Terhadap Audit Judgment Dengan Skeptisisme Profesional Auditor Sebagai Variabel Moderasi. Penelitian ini dilakukan pada Kantor Akuntan Publik di Makassar, dengan menggunakan teknik analisis regresi linier berganda dan moderasi Regresi linear dengan Eviews. Hasil penelitian menunjukkan bahwa Self efficacy berpengaruh terhadap audit judgment Tekanan Ketaatan berpengaruh negative terhadap audit jugement. Self efficacy terhadap audit judgement tidak dimoderasi Skeptime (moderasi predictor). Tekanan Ketaatan tidak berpengaruh terhadap audit jugement jika dimoderasi skeptisme (moderasi skeptisme). Kata kunci: Self Efficacy, Tekanan Ketaatan, Audit Judgment Skeptisisme Profesional

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 320
NIM/NIDN Creators: 43216010199
Uncontrolled Keywords: Self Efficacy, Tekanan Ketaatan, Audit Judgment Skeptisisme Profesional
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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: 10 Mar 2023 03:08
Last Modified: 10 Mar 2023 03:08
URI: http://repository.mercubuana.ac.id/id/eprint/74951

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