Pengaruh insentif, time pressure, pengalaman auditor dan locus of control terhadap audit judgement
Info Katalog
File Repositori
Nomor Panggil : 2018_TA_AK_023141219
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2018
Pembimbing 1 : Hasnawati
Subyek : Audit experience;Time pressure
Kata Kunci : incentives time, pressure auditor experience, locus of control audit
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2018_TA_AK_023141219_Halaman-Judul.pdf | 19 | |
| 2. | 2018_TA_AK_023141219_Bab-1.pdf | 7 | |
| 3. | 2018_TA_AK_023141219_Bab-2.pdf |
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| 4. | 2018_TA_AK_023141219_Bab-3.pdf |
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| 5. | 2018_TA_AK_023141219_Bab-4.pdf |
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| 6. | 2018_TA_AK_023141219_Bab-5.pdf |
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| 7. | 2018_TA_AK_023141219_Daftar-Pustaka.pdf | 4 | |
| 8. | 2018_TA_AK_023141219_Lampiran.pdf |
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P enelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh insentif, time pressure, pengalaman auditor, dan locus of control terhadap audit judgment.Pengambilan sampel menggunakan convenience sampling dengan sampel sebanyak 130 responden auditor dari 20 Kantor Akuntan Publik (KAP) di Wilayah DKI Jakarta yang terdaftar pada Institut Akuntan Publik Indonesia (IAPI). Metode analisis data yang digunakan adalah Structural Equation Modelling (SEM) berbasis Analysis Of Moment Structure (AMOS) dengan alat analisis AMOS 24.Menemukan bahwa variabel hasil penelitian ini menunjukkan insentif, pengalaman, dan locus of control berpengaruh positif dan signifikan terhadap audit judgment, sedangkan untuk time pressure berpengaruh negatif dan signifikan terhadap audit judgement effect on audit judgment.
T he study aimed to get empirical evidence about the influence of incentives, time pressure, auditor experience, and locus of control on audit judgment. Sampling technique using convenience sampling with a sample of 130 respondents auditors from twenty public accounting firms in the registered area of DKI Jakarta listed on Indonesian Institute of Certified Public Accountants. Analysis method used is Structural Equation Modeling (SEM) Analysis Of Moment Structure (AMOS) based with analysis tool AMOS 24.This research found that incentives, experience, and locus of control has positive and significant influence on audit judgment has negative and significant
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