Pengaruh Tekanan Ketaatan, Pengalaman Auditor, Skeptisme, Insentif Kerja, dan Persepsi Etis Terhadap Audit Judgement (Studi Empiris pada BPK RI Perwakilan Provinsi Jawa Tengah)

Mu'alifah, Anis and , Dr. Fatchan Achyani, SE, MSi (2018) Pengaruh Tekanan Ketaatan, Pengalaman Auditor, Skeptisme, Insentif Kerja, dan Persepsi Etis Terhadap Audit Judgement (Studi Empiris pada BPK RI Perwakilan Provinsi Jawa Tengah). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The objectives of this research to empirically analyze the influence of observance pressure, audit experience, skepticism, incentives work, and the perception of ethical on judgement auditor on the Office of the Financial Supervisory Agency (BPK) RI Central of Java.The sample of this research are auditors who worked at BPK RI Central of Java. The sample was conducted by convenience sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 100 and only 59 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 19. The results showed that the positif effect on the audit experience judgement audit made by the auditor. While observance pressure, skepticism, incentives work, and the perception of ethical does not affect the judgement audit made by the auditor.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Audit Judgement, Pressure Obedience, Experience of audit skepticism, incentives work, the perception of ethical
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ANIS MU'ALIFAH
Date Deposited:	24 Oct 2018 08:41
Last Modified:	24 Oct 2018 08:41
URI:	http://eprints.ums.ac.id/id/eprint/67698

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