Pengaruh pengalaman audit, locus of control, tekanan ketaatan, self-efficacy terhadap audit judgement

DETAIL KOLEKSI

Pengaruh pengalaman audit, locus of control, tekanan ketaatan, self-efficacy terhadap audit judgement

Oleh : Irfan Waly

Info Katalog

Nomor Panggil : 2017_TA_AK_023131226

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Christina Dwi Astuti

Subyek : Audit;Effect of audit Experience on audit judgment

Kata Kunci : audit experience, locus of control, pressure of obedience, self-efficacy, public accountant firm

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2017_TA_AK_023131226_Halaman-judul.pdf	18
2.	2017_TA_AK_023131226_Bab-1.pdf	11
3.	2017_TA_AK_023131226_Bab-2.pdf
4.	2017_TA_AK_023131226_Bab-3.pdf
5.	2017_TA_AK_023131226_Bab-4.pdf
6.	2017_TA_AK_023131226_Bab-5.pdf
7.	2017_TA_AK_023131226_Daftar-pustaka.pdf	4
8.	2017_TA_AK_023131226_Lampiran.pdf

Abstrak
Abstract

P Profesi sebagai auditor salah satu tugasnya yaitu melaksanakan audit terhadaplaporan keuangan, di dalam melaksanakan tugasnya dibutuhkan audit judgement.Audit judgment memberikan pengaruh terhadap simpulan akhir dan audit judgementdipengaruhi oleh beberapa faktor. Tujuan penelitian ini yaitu untuk mengetahuipengaruh pengalaman audit, locus of control, tekanan ketaatan, dan self-efficacyterhadap audit judgement.Teknik pengambilan sample pada penelitian ini menggunakan pendekatanconvenience sampling. Sampel dalam penelitian ini adalah 100 responden padabeberapa Kantor Akuntan Publik yang terdaftar dalam PPAJP Sekertariat JendralKementrian Keuangan di wilayah DKI jakarta.Pengujian data dilakukan dengan menggunakan uji validitas, uji reliabilitas,uji regresi linear berganda, uji F, dan uji signifikan (t). Berdasarkan hasil penelitiandisimpulkan bahwa locus of control, tekanan ketaatan, dan self-efficacy berpengaruhterhadap audit judgement, sedangkan pengalaman audit tidak berpengaruh terhadapaudit judgement.

A Auditor profession as one of its tasks is carrying out an audit of financialstatements, in performing the task required audit judgment. Audit judgment givingeffect to the final conclusions and audit judgment is influenced by several factors.The purpose of this study is to determine the effect of audit experience, locus ofcontrol, pressure of obedience, and self-efficacy on audit judgment.Sampling techniques in this study using a convenience sampling approach.Sample in this research was 100 respondents in many accountant registered inPPAJP the Secretarial-General of the Ministry of Finance in the region of DKIJakarta.This research using the test of validity test, reliability test, multiple linearregression test, F test, and the significance test (t). Based on the results of the studyconcluded that locus of control, pressure of obedience, and self-efficacy affect thejudgment, while the audit experience no effect on audit judgment.