Thesis2014

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUHTERHADAP AUDITJUDGMENT

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

Penelitianinibertujuanmengujisecaraempirispengaruhpengalaman audit, keahlian audit, kompleksitastugas, tekananketaatan, gender,kredibilitasklienterhadapaudit judgment. Populasidalampenelitianiniadalah auditor yang bekerja di KAP se-kodya Semarang.Sampel yang diambildalampenelitianiniadalah 51 respondenmelaluipenyebarankuesionerpadakantorakuntan public dikota Semarang dandiolahmenggunakansoftware SPSS, 17.0. Penelitianinimenggunakanujivaliditas, ujireliabilitas, analisisregresi, ujihipotesisdankoefisiendeterminasi.Hasilpenelitianinimenunjukkanbahwasecaraparsialvariabelpengalaman audit tidakberpengaruhterhadapaudit judgment, keahlian audit berpengaruhpositifterhadapaudit judgment, kompleksitastugastidakberpengaruhterhadapaudit judgment, tekananketaatantidakberpengaruhterhadapaudit judgment, gendertidakberpengaruhterhadapaudit judgment,kredibilitasklienberpengaruhpositifterhadapaudit judgment.

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2017PENGARUH LOCUS OF CONTROL, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT

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