Katon, Rucira Karayita Atiwina (2019) The Impact Of Working Experience And Gender Towards Audit Judgment With Professional Skepticism As A Moderating Variable (Empirical Study at BPK RI Jakarta). Sarjana thesis, Universitas Brawijaya.
Abstract
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English Abstract
When the auditors do their duties in order to make professional judgment, they are influenced by many factors. Individual behavior aspect is one of the factors that can impact the making of auditor’s judgment. This study was aimed to prove the influence of working experience and gender towards audit judgment with professional skepticism as a moderating variable. This study was conducted at BPK RI headquarter in Jakarta. The sample was chosen by using purposive sampling method. Further, 93 auditors were the number of samples that had been taken. Questionnaires were used as a data collection method. In addition, the analysis technique of this study was moderated regression analysis. After the test and analysis had been taken, the result indicated that working experience significantly influenced the auditors’ judgment and professional skepticism attenuated the relationship between working experience and audit judgment. Contrarily, gender did not significantly affect the audit judgment as well as professional skepticism did not impact the correlation between gender and auditor judgment.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/173/051903652 |
| Uncontrolled Keywords: | working experience, gender, professional skepticism, audit judgment |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Oct 2019 01:49 |
| Last Modified: | 21 Oct 2021 07:41 |
| URI: | http://repository.ub.ac.id/id/eprint/170011 |
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