Analisis Faktor-Faktor yang Mempengaruhi Audit Judgment ( Studi Empiris Pada Kantor Inspektorat Se Eks Karisidenan Surakarta)

Oktaviana, Uyunk and , Dr. Triyono, SE, M.Si (2018) Analisis Faktor-Faktor yang Mempengaruhi Audit Judgment ( Studi Empiris Pada Kantor Inspektorat Se Eks Karisidenan Surakarta). Skripsi thesis, Fakultas Ekonmi Dan Pembisnisan.

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Abstract

The purpose of this study is to analyze and provide empirical evidence on the influence of independence, experience, auditor ethics, and task complexity on audit judgment. The method in this research is quantitative, with hypothesis testing, data testing is done by spreading the questionnaire. Sampling method used in this research is quota sampling technique. The type of data in this study is the primary data while the data sources in this study were obtained from the answers of questionnaires distributed to the auditors working at the Office of Inspectorate Surakarta. The results of this study are Test t, Test F, Test R2. Based on this research, it is concluded that the variable of Experience and Ethics Auditor have a significant influence on audit judgment while the variable of Independence and Complexity of Duty has no significant effect to audit judgment. Suggestions are to supervise the questionnaires in answer-taking from the respondents, so that the results obtained in accordance with the actual conditions, add independent variables and add research samples to reprove the variables in this study and add more employees in other offices and increase the time research.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Keywords: independence, experience, auditor ethics, task complexity.
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: UYUNK OKTAVIANA
Date Deposited: 14 Aug 2018 08:57
Last Modified: 16 Aug 2018 04:41
URI: http://eprints.ums.ac.id/id/eprint/66541

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