PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, DAN GENDER TERHADAP AUDIT JUDGEMENT

POLADO, YACOEB FRANS (2024) PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, DAN GENDER TERHADAP AUDIT JUDGEMENT. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aim of this research is to investigate the Influence of Auditor Experience, Task Complexity, and Gender on Audit Judgment. The method employed is quantitative. The population consists of 63 Public Accounting Firms (PAFs). Sampling technique utilized non-probability sampling. The approach adopted in this study is the Structural Equation Model (SEM) using Smart-PLS 3.0 as the analysis tool. The findings of this study reveal that Auditor Experience does not significantly influence audit judgment in Public Accounting Firms in the South Jakarta area. Task Complexity significantly affects audit judgment in Public Accounting Firms in the South Jakarta area. Gender does not significantly influence audit judgment in Public Accounting Firms in the South Jakarta area. Keywords: Auditor Experience, Task Complexity, Gender, Audit Judgment Tujuan penelitian ini adalah untuk mengetahui Pengaruh Pengalaman Auditor, Kompleksitas Tugas, dan Gender Terhadap Audit Judgement. Metode yang digunakan adalah kuantitatif. Populasinya adalah 63 KAP. Teknik pengambilan sampel menggunakan teknik non probability sampling. Pendekatan yang digunakan dalam penelitian ini adalah Structural Equation Model (SEM) dengan alat analisis Smart-PLS 3.0 Hasil penelitian ini adalah Pengalaman auditor tidak berpengaruh signifikan terhadap audit judgment di Kantor Akuntan Publik di wilayah Jakarta Selatan. Kompleksitas Tugas berpengaruh signifikan terhadap audit judgment di Kantor Akuntan Publik di wilayah Jakarta Selatan. Gender tidak berpengaruh siginifikan terhadap audit judgment di Kantor Akuntan Publik di wilayah Jakarta Selatan. Kata Kunci: Pengalaman Auditor, Kompleksitas Tugas, Gender, Audit Judgement

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 24 251
NIM/NIDN Creators:	43218010118
Uncontrolled Keywords:	Pengalaman Auditor, Kompleksitas Tugas, Gender, Audit Judgement
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 300. Social Science/Ilmu-ilmu Sosial > 305 Social Groups/Kelompok-kelompok Sosial > 305.3 Gender/Jenis Kelamin 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
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	12 Oct 2024 04:20
Last Modified:	12 Oct 2024 04:20
URI:	http://repository.mercubuana.ac.id/id/eprint/92467

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