PENGARUH GENDER, LOCUS OF CONTROL, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT

DIKI SETYAWAN, . (2023) PENGARUH GENDER, LOCUS OF CONTROL, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Auditor merupakan profesi yang bertugas mengungkapkan kebenaran dari informasi yang ada didalam laporan keuangan perusahaan. Audit judgement merupakan keputusan auditor atas suatu gagasan, pendapat, peristiwa, status dan yang lainnya yang akan mempengaruhi opini audit. Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai Gender, Locus of Control, Kompleksitas Tugas, dan Pengalaman auditor terhadap Penerapan Audit judgement. Penelitian ini menggunakan data primer dengan sampel auditor internal Perwakilan BPKP Provinsi DKI Jakarta. Teknik sampling pada penelitian ini menggunakan convenience sampling dengan 70 responden. Pengujian hipotesis dalam penelitian ini menggunakan Structural Model Partial Least Square (SEM-PLS) dengan menggunakan software SmartPLS 3.0. Berdasarkan hasil dari analisis pada penelitian ini, dapat disimpulkan bahwa : (1) gender berpengaruh negatif terhadap audit judgement, (2) locus of control berpengaruh positif terhadap audit judgement, (3) kompleksitas tugas berpengaruh negatif terhadap audit judgement, dan (4) pengalaman auditor berpengaruh positif terhadap audit judgement. Penelitian ini mengharapkan auditor internal pemerintah dapat mempertimbangkan faktor-faktor yang dapat mempengaruhi audit judgement seperti gender, locus of control, kompleksitas tugas, dan pengalaman auditor agar menghasilkan laporan audit yang berkualitas. *** An auditor is a profession whose job is to reveal the truth of the information contained in a company's financial reports. Audit judgment is the auditor's decision on an idea, opinion, event, status and others that will influence the audit opinion. This research was conducted with the aim of obtaining empirical evidence regarding Gender, Locus of Control, Task Complexity, and auditor experience in the Application of Audit Judgment. This research uses primary data with a sample of internal auditors representing BPKP DKI Jakarta Province. The sampling technique in this research used convenience sampling with 70 respondents. Hypothesis testing in this research uses Structural Model Partial Least Square (SEM-PLS) using SmartPLS 3.0 software. Based on the results of the analysis in this research, it can be concluded that: (1) gender has a negative effect on audit judgment, (2) locus of control has a positive effect on audit judgment, (3) task complexity has a negative effect on audit judgment, and (4) auditor experience has a positive effect on audit judgment. This research hopes that government internal auditors can consider factors that can influence audit considerations such as gender, locus of control, task complexity, and auditor experience in order to produce quality audit reports.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr Indra Pahala, M.Si. ; 2). Dwi Handarini, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 21971 not found.
Date Deposited:	12 Feb 2024 05:46
Last Modified:	12 Feb 2024 05:46
URI:	http://repository.unj.ac.id/id/eprint/44747

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