PENGARUH PENGALAMAN AUDITOR DAN KEAHLIAN AUDITOR SERTA PERSEPSI ETIS AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik Jakarta Selatan 2017)

HARTIKA, KHANSA RACHMALLA (2018) PENGARUH PENGALAMAN AUDITOR DAN KEAHLIAN AUDITOR SERTA PERSEPSI ETIS AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik Jakarta Selatan 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research to determine the influence of , auditor experience, auditor expertise, and auditor ethical of perception of the audit judgment .This research on data use primary data that is questioner at the accountant public in South Jakarta. The method of determination sample used was probability sampling. Sample in this amounted to 14 registered public accountant firm in the Directory KAP & AP 2016. The questionnaire distributed numbered 70 copy but only 55 copy question used. That data are analyzed multiple regression method on SPSS program version 23. The result of the reseach showing that auditor experience influence of the audit judgment. But auditor expertise and auditor ethical of perception does not influence of the audit judgment. Key Word: Auditor Experience, Auditor Expertise, Auditor Ethical of Perception On Audit Judgment. Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman auditor. keahlian auditor, serta persepsi etis terhadap audit judgment. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang di isi oleh auditor yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Selatan. Metode penentuan sampel yang digunakan adalah probability sampling. Sampel pada penelitian ini berjumlah 14 KAP yang terdaftar di Directory KAP & AP 2016. Kuesioner yang disebar berjumlah 70 tetapi hanya 55 yang bisa digunakan. Data tersebut dianalisis dengan metode regresi berganda dan diolah dengan program SPSS versi 23. Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh terhadap audit judgment, sedangkan keahlian auditor dan persepsi etis tidak berpengaruh terhadap audit judgment. Kata Kunci : Pengalaman Auditor, Keahlian Auditor, Persepsi Etis Tehadap Audit Judgment

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 189
NIM/NIDN Creators: 43214010034
Uncontrolled Keywords: Pengalaman Auditor, Keahlian Auditor, Persepsi Etis Tehadap Audit Judgment
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 120 Epistemology/Epistemologi > 121 Theory of Knowledge/Teori Pengetahuan > 121.3 Origin, Sources, Means of Knowledge/Asal, Sumber, Sarana Pengetahuan > 121.34 Perception/Persepsi
100 Philosophy and Psychology/Filsafat dan Psikologi > 120 Epistemology/Epistemologi > 128 Humankind/Filsafat Kehidupan Manusia > 128.4 Human Action and Experience/Aksi dan Pengalaman SManusia
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.5 Accounting in Specific Areas/Akuntansi di Daerah Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 01 Dec 2021 15:05
Last Modified: 26 Jan 2022 07:33
URI: http://repository.mercubuana.ac.id/id/eprint/51199

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