KAMILA, ZAHRA (2021) PENGARUH GENDER, TEKANAN KETAATAN DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT (Studi Empiris Pada Kantor Akuntan Publik Di DKI Jakarta Tahun 2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of gender, obedience pressure, and auditors' experience on audit judgement. The data used in this study are primary data in the form of a questionnaire filled in by auditors who work at the Public Accounting Firm in the DKI Jakarta area. The sampling method used was Slovin. The sample in this study amounted to 13 KAPs registered at the Indonesian Institute of Public Accountants 2020. The questionnaires distributed were 90 respondents. The data were analyzed using multiple regression methods and processed with SPSS version 25. The results showed that gender had no effect on audit judgment, while pressure for obedience and auditor experience had an effect on audit judgment. Keyword : gender, obedience pressure, auditors' experience, and audit judgement. Penelitian ini bertujuan untuk mengetahui pengaruh gender, tekanan ketaatan, dan pengalaman auditor terhadap audit judgement. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang di isi oleh auditor yang bekerja pada Kantor Akuntan Publik di wilayah DKI Jakarta. Metode penetuan sampel yang digunakan adalah Slovin. Sampel pada penelitian ini berjumlah 13 KAP yang terdaftar di Institut Akuntan Publik Indonesia 2020. Kuesioner yang disebar berjumlah sebanyak 90 responden. Data tersebut dianalisis dengan metode regresi berganda dan diolah dengan SPSS versi 25. Hasil penelitian menunjukan bahwa gender tidak berpengaruh terhadap audit judgement, sedangkan tekanan ketaatan dan pengalaman auditor memiliki pengaruh terhadap audit judgement. Kata Kunci : Gender, Tekanan Ketaatan, Pengalaman Auditor, dan Audit Judgement
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43217010112 |
| Uncontrolled Keywords: | Gender, Tekanan Ketaatan, Pengalaman Auditor, dan Audit Judgement |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 24 Jul 2023 03:15 |
| Last Modified: | 24 Jul 2023 03:15 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79524 |
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