DESINTA, ANINDYA AYU (2017) PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, TEKANAN KETAATAN DAN GENDER TERHADAP AUDIT JUDGEMENT (STUDI PADA KANTOR BPKP PERWAKILAN DIY). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
This study aims to examine and obtain evidence empiris the Experience Effect Auditor,
complexity of the audit, obedience pressure and gender of the audit judgement. This
research is a quantitative research. The study population wa auditors who were in DIY
province BPKP Representative by 85 auditors. With a sample size of 38 respondents. The
data have been collected and analyzed by using multiple linear regression analysis. The
result of this study concluded that: (1) Experience Auditor effect on Audit Judgement; (2)
Audit Complexity effect on Audit Judgement; (3) Obedience Pressure didn’t effect on
Audit Judgement and (4) Gender didn’t effect on Audit Judgement.
Keywords: Audit Judgement, Experience of Auditors, Complexity of The Audit, Obedience
Pressure and Gender
Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai Pengaruh
Pengalaman Auditor, Kompleksitas Tugas, Tekanan Ketaatan dan Gender Terhadap Audit
Judgement penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah
auditor BPKP Perwakilan DIY sebanyak 85 auitor. Sampel pada penelitian ini sebanyak
38 responden. Data yang telah terkumpul kemudian dianalisis dengan teknik analisis
regresi linear berganda. Hasil penelitian ini menyimpulkan bahwa: (1) Pengalaman
auditor berpengaruh terhadap audit judgement; (2) Kompleksitas Tugas berpengaruh
terhadap audit judgement; (3) Tekanan Ketaatan tidak berpengaruh terhadap audit
judgement; dan (4) Gender tidak berpengaruh terhadap audit judgement.
Kata Kunci:Audit Judgement, Pengalaman Auditor, Kompleksitas Tugas, Tekanan
Ketaatan dan Gender
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Audit Judgement, Pengalaman Auditor, Kompleksitas Tugas, Tekanan Ketaatan dan Gender |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 19 Jul 2017 03:38 |
| Last Modified: | 20 Nov 2023 02:50 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/12337 |
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