Analisis Faktor-Faktor yang Berpengaruh terhadap Audit Judgment (Studi Empiris di KAP Surakarta dan Yogyakarta)

Prabawa, Mustofa Priya and , Fauzan, S.E., M.Si., Ak. (2020) Analisis Faktor-Faktor yang Berpengaruh terhadap Audit Judgment (Studi Empiris di KAP Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of gender, obedience pressure, task complexity, auditor experience and ethical perceptions of audit judgment. The research method is quantitative research by conducting hypothesis testing using primary data in the form of a questionnaire as a data collection tool. The population of the study were 38 employees of KAP Surakarta and Yogyakarta. The sampling technique used in the study was convenience sampling technique. The data analysis method used: Instrument test (Validity and Reliability Test), Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test and Autocorrelation Test), Hypothesis Test (Multiple Linear Regression Test, t Statistical Test (Partial), F Statistical Test ( Simultaneous) and Test the Coefficient of Determination (R²)). The results of data analysis show that there is an effect, obedience pressure has an effect on audit judgment, task complexity, auditor experience and ethical perceptions have an effect on audit judgment, while gender variables have no effect on audit judgment. Keywords: Gender, Obedience Pressure, Task Complexity, Auditor Experience, Ethical Perception and Audit Judgment

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Keywords: Gender, Obedience Pressure, Task Complexity, Auditor Experience, Ethical Perception and Audit Judgment
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MUSTOFA PRIYA PRABAWA
Date Deposited: 02 Nov 2020 02:55
Last Modified: 02 Nov 2020 02:55
URI: http://eprints.ums.ac.id/id/eprint/86753

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