PENGARUH GENDER, KOMPLEKSITAS TUGAS, PENGALAMAN AUDIT, DAN INSENTIF KERJA TERHADAP KEPUTUSAN AUDIT JUDGEMENT

PUTRI, MAHARANI ANINDHITA (2019) PENGARUH GENDER, KOMPLEKSITAS TUGAS, PENGALAMAN AUDIT, DAN INSENTIF KERJA TERHADAP KEPUTUSAN AUDIT JUDGEMENT. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh gender, kompleksitas tugas, pengalaman audit dan insentif kerja terhadap keputusan audit judgement. Subjek penelitian ini adalah eksternal auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Jakarta dan telah terdaftar pada Institut Akuntan Publik Indonesia (IAPI). Proses pengambilan sampel menggunakan purposive sampling dengan sampel sebanyak 61 auditor. Metode analisis data yang digunakan adalah Structural Equation Modelling (SEM) berbasis Partial least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian ini menunjukkan pengalaman audit dan insentif kerja berpengaruh positif dan signifikan terhadap audit judgement, sedangkan tidak terdapat pengaruh kompleksitas tugas dan insentif kerja terhadap audit judgement. Kata kunci: Audit Judgement, Gender, Kompleksitas Tugas, Pengalaman Audit, dan Insentif Kerja. This study aimed to get empirical evidence about the influence of gender, complexity of the task, audit experience, and audit fees toward audit judgment. The subject of this research is external auditors working in Public Accounting Firm (KAP) in Jakarta listed on Indonesian Institute of Certified Public Accountants (IAPI). Sampling technique using convenience sampling with sample of 61 auditors. Data analysis method used is Structural Equation Modeling (SEM) Partial Least Square (PLS) based with analysis tool SmartPLS 3.0. Results of this study showed that audit experience and audit fees has positive and significant impact on audit judgment, while there is no influence of the task complexity and gender toward audit judgment. Key words: Audit Judgement, Gender, Audit Experience, Complexity of the task, Audit fees.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 05 Jan 2022 13:02
Last Modified: 05 Jan 2022 13:02
URI: http://repository.untar.ac.id/id/eprint/33419

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