ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT JUDGMENT (Studi Pada BPK RI Perwakilan Provinsi Jawa Tengah)

PRADITANINGRUM, Anugrah Suci and JANUARTI, Indira (2012) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT JUDGMENT (Studi Pada BPK RI Perwakilan Provinsi Jawa Tengah). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research was aimed to examine empirically the effect of several factors to audit judgment taken by auditor. These factors are gender, audit experience, audit expertise, obedience pressure, and task complexity. The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK) Representative of Central Java Province. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 125 and only 67 questionnare replayed. Data analysis used multiple linear regression method with SPSS (Statistical Product and Service Solution) 19. The result of this research showed that gender significantly affect audit judgment taken by auditor, audit experience and audit expertise significantly positive affect audit judgment taken by auditor, obedience pressure significantly negative affect audit judgment taken by auditor, but task complexity didn’t significantly affect audit judgment taken by auditor.

Item Type:Thesis (Undergraduate)
Additional Information:gender, audit experience, audit expertise, obedience pressure, task complexity, audit judgment.
Uncontrolled Keywords:gender, audit experience, audit expertise, obedience pressure, task complexity, audit judgment.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35528
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:19 Jun 2012 10:52
Last Modified:19 Jun 2012 10:52

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