Analisis Faktor-Faktor Yang Mempengaruhi Audit Judgment (Studi Empiris pada BPK RI Perwakilan Daerah Istimewa Yogyakarta)

SAPUTRA, GLEDI ADITYA BAYU and -, Drs, M. Abdul Aris, M.Si (2017) Analisis Faktor-Faktor Yang Mempengaruhi Audit Judgment (Studi Empiris pada BPK RI Perwakilan Daerah Istimewa Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research is a casual-comparative study conducting research in the Office of the Financial Supervisory Agency (BPK) Representative Yogyakarta. The objective of this study to find out: (1) the effect of Audit Experience Gender on Audit Judgment auditor; (2) the effect of Obedience Pressure on Audit Judgment auditor; (3) the effect of Gender on Audit Judgment auditor; (4) the effect of task complexity on Audit Judgment auditor. The sample of this research are auditors who worked at BPK RI Representative Yogyakarta. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 50 and only 35 questionnare replayed. In collecting data, the research used questionnaires as the method. Furthermore, the research used validation test and reability test to test the instrument. The classical assumption test used normality test, heteroscedasticity test and multicolinearity test. To test the hypothesis, the research used multiple regression analysis with SPSS 17. The results showed that the negative effect on the audit experience judment audit made by the auditor, and observance pressure positively affects judment audit made by the auditor. While gender and the complexity of the task does not affect the judment audit made by the auditor.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Audit Judgment, Experience of audit, Pressure Obedience, Gender, Complexity task
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: GLEDI ADITYA BAYU SAPUTRA
Date Deposited: 21 Aug 2017 03:42
Last Modified: 21 Aug 2017 03:42
URI: http://eprints.ums.ac.id/id/eprint/55759

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