Analisis pengaruh gender, tekanan ketaatan dan keahlian audit terhadap audit judgement di Kota Malang

Addaraini, Falihah (2015) Analisis pengaruh gender, tekanan ketaatan dan keahlian audit terhadap audit judgement di Kota Malang. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

INDONESIA:

Audit judgment adalah kebijakan auditor dalam menentukan pendapat mengenai hasil auditnya yang mengacu pada pembentukan suatu gagasan, pendapat atau perkiraan tentang suatu objek, peristiwa, status, atau jenis peristiwa lainnya. Proses judgment tergantung pada kedatangan informasi yang terus menerus, sehingga dapat mempengaruhi pilihan dan cara pilihan tersebut dibuat. Setiap langkah dalam proses incremental judgment, jika informasi terus menerus datang akan muncul pertimbangan baru dan keputusan atau pilihan baru. faktor-faktor yang penting perannya dalam pengambilan judgment adalah gender, tekanan ketaatan dan keahlian audit.Penelitian ini bertujuan untuk menguji pengaruh yang terjadi dalam pengambilan judgment yang diambil oleh seorang auditor dengan variabel gender, tekanan ketaatan dan keahlian audit.

Penelitian ini mengambil populasi auditor dalam KAP yang berada di Kota malang yang memiliki jumlah 8 KAP dan yang bersedia mengisi kuesioner ada 6 KAP. Dari Kuesioner yang telah disebarkan sebanyak 39 kuesioner dan yang kembali sebanyak 37 kuesioner. Analisis data menggunakan metode regresi linier berganda dengan bantuan program SPSS (Statistical Product and Service Solution)16.

Hasil penelitian menunjukkan bahwa gender tidak berpengaruh terhadap judgment yang di ambil auditor, tekanan ketaatan tidak berpngaruh terhadap judgment yang diambil oleh auditor dan keahlian audit berpengaruh terhadap judgment yang diambil oleh seorang auditor.

ENGLISH:

Audit auditor's judgment is in determining the policies of opinion regarding the results of the audit, which refers to the formation of an idea, opinions or estimates about an object, event, status, or other types of events. The process of judgment depending on the arrival of the information continuously, so as to influence the choice and how that choice is made. Each step in the process of incremental judgment, if the information is constantly coming would emerge a new consideration and decision or a new option. factors crucial role in making judgment is gender, obedience pressure and auditing expertise.The research was aimed to examine to influences that happen in deasion to judgment taken by auditor, with variable gender, obedience pressure and audit expertise.

This research to have population are auditors in public accounting firm who was in Malang city to have amount 8 public accounting firm and who are willing to fill out the questionnaires there are 6 public accounting firm. Of the questionnaires that was distributed 39 questionnaires and which returned a total of 37 questionnaires. Data analysis used multiple linear regression method with SPSS (Statistical Product and Service Solution) 16.

The result of this research showed that gender is not significantly affect audit judgment taken by auditor, obedience pressure is not significantly affect audit judgment taken by auditor and audit expertise significantly affect audit judgment taken by auditor.

Item Type: Thesis (Undergraduate)
Supervisor: Lestari, Yona Octiani
Keywords: Gender; Tekanan Ketaatan; Keahlian Audit; Audit Judgment; Obedience Pressure; Audit Expertise; Audit Judgment
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Location: 150102
Depositing User: Indar Erdiana
Date Deposited: 28 Sep 2015 02:20
Last Modified: 28 Sep 2015 02:20
URI: http://etheses.uin-malang.ac.id/id/eprint/2156

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