Widyakusuma, Annastry and Prof Made Sudarma, SE., M.M., Ak., and Dr. Roekhudin,, SE., M.Si., Ak (2019) Pengaruh Auditor Personality terhadap Audit Judgment dengan Kompleksitas Tugas sebagai Variabel Moderasi (Studi pada BPK RI Perwakilan Provinsi Sulawesi Tengah). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh auditor personality, yaitu profesionalisme auditor dan pengalaman auditor terhadap audit judgment dengan dimoderasi oleh kompleksitas tugas. Penelitian ini menggunakan metode survei yang dilakukan pada BPK RI Perwakilan Provinsi Sulawesi Tengah dan didapatkan 31 responden. Data yang diperoleh dalam peneltiian ini diolah dengan bantuan alat analisis SPSS. Hasil pengujian menunjukkan bahwa profesionalisme auditor berpengaruh positif terhadap audit judgment Sedangkan pengalaman auditor didapatkan hasil yang tidak signifikan terhadap audit judgment. Hasil pengujian moderasi menunjukkan bahwa kompleksitas tugas tidak mampu memoderasi profesionalisme dan pengalaman auditor terhadap audit judgment.
English Abstract
This research aims to examine and provide empirical evidences about the effect of auditor’s personality on audit judgment with the moderation of task complexity. This survey research was conducted at the Representative Office of State Audit Agency of Republic of Indonesia (BPK RI) in Central Sulawesi, where 31 respondents were involved. The data analysis performed in SPSS concludes that auditor’s professionalism influences audit judgment, but auditor’s experience does not. Furthermore, task complexity does not moderate the effect of auditor’s professionalism and auditor’s experience on audit judgment.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/WID/p/2019/041904253 |
| Uncontrolled Keywords: | Audit judgment, profesionalisme, pengalaman audit, kompleksitas tugas,audit judgment, professionalism, experience, task complexity |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 25 Aug 2022 03:29 |
| Last Modified: | 25 Aug 2022 03:29 |
| URI: | http://repository.ub.ac.id/id/eprint/193574 |
![[thumbnail of Annastry Widyakusuma.pdf]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text
Annastry Widyakusuma.pdf Download (3MB) |
Actions (login required)
 |
View Item |