Hapsari, Theresia Pramesthi and Dr. Drs. Roekhudin, , Ak., M.Si. (2024) Pengaruh Gender, Independensi, Ketaatan Pada Standar, Dan Pengalaman Audit Terhadap Audit Jugdment Pada Kantor Akuntan Publik Di Daerah Istimewa Yogyakarta. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini adalah untuk memberikan bukti empiris pengaruh gender, independensi, ketaatan pada standar, dan pengalaman audit terhadap audit judgment. Penelitian ini dilakukan di Kantor Akuntan Publik di Daerah Istimewa Yogyakarta menggunakan metode convenience sampling. Jumlah respoden penelitian ini adalah 61 orang auditor di Kantor Akuntan Publik di Daerah Istimewa Yogyakarta. Pengumpulan data dilakukan menggunakan kusioner yang akan dikirimkan langsung ke kantor akuntan publik di Daerah Istimewa Yogyakarta. Metode analisis data dalam penelitian ini adalah uji regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) gender tidak berpengaruh positif terhadap audit judgment, (2) independensi tidak berpengaruh positif terhadap audit judgment, (3) ketaatan pada standar berpengaruh positif terhadap audit judgment, dan (4) pengalaman audit berpengaruh positif terhadap audit judgment.
English Abstract
The purpose of this research is to provide empirical evidence of the effect of gender, independence, adherence to standards, and audit experience on audit judgment. This research was conducted at the Public Accounting Firms in the Special Region of Yogyakarta using the convenience sampling method. The number of respondents for this research was 61 auditors at Public Accounting Firms in the Special Region of Yogyakarta. Data collection is carried out using a questionnaire which will be sent directly to the Public Accounting Firms in the Special Region of Yogyakarta. The data analysis method in this research is the multiple linear regression test. The research results show that (1) gender has no positive effect on audit judgment, (2) independence has no positive effect on audit judgment, (3) adherence to standards has a positive effect on audit judgment, and (4) audit experience has a positive effect on audit judgment.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052402 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 16 Oct 2024 02:11 |
| Last Modified: | 16 Oct 2024 02:11 |
| URI: | http://repository.ub.ac.id/id/eprint/229879 |
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