PENGARUH SKEPTISISME PROFESIONAL AUDITOR, SITUASI AUDIT, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT

AJENG RATU AISYAH CITRA KHUMAIRA, . (2021) PENGARUH SKEPTISISME PROFESIONAL AUDITOR, SITUASI AUDIT, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

	Text COVER.pdf Download (1MB)
	Text BAB 1.pdf Download (294kB)
	Text BAB 2.pdf Restricted to Registered users only Download (385kB) | Request a copy
	Text BAB 3.pdf Restricted to Registered users only Download (460kB) | Request a copy
	Text BAB 4.pdf Restricted to Registered users only Download (453kB) | Request a copy
	Text BAB 5.pdf Restricted to Registered users only Download (175kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Download (280kB)
	Text LAMPIRAN.pdf Restricted to Registered users only Download (1MB) | Request a copy

Abstract

Penelitian ini dilakukan untuk mengetahui bukti empiris tentang pengaruh skeptisisme profesional auditor, situasi audit, dan gender terhadap ketepatan pemberian opini audit. Penelitian ini menggunakan data primer yang diperoleh dari penyebaran kuesioner pada 82 auditor pada Inspektorat 1 sampai 5 di Inspektorat Kementerian Kelautan dan Perikanan. Teknik yang digunakan dalam penelitian ini adalah teknik purposive sampling dan diuji menggunakan SPSS versi 22. Metode penelitian yang digunakan adalah analisis regresi linear berganda dan tingkat signifikansi dalam pengujian hipotesis sebesar 5%. Berdasarkan penelitian yang dilakukan menunjukkan bahwa skeptisisme profesional auditor dan situasi audit berpengaruh terhadap ketepatan pemberian opini audit. Sedangkan, gender tidak berpengaruh terhadap ketepatan pemberian opini audit. Kata Kunci: Skeptisisme Profesional Auditor, Situasi Audit, Gender, dan Ketepatan Pemberian Opini Audit. This research was conducted to determine empirical evidence on the effect of auditor professional skepticism, the audit situation, and gender to the accuracy of giving an audit opinion. This research uses primary data obtained from distributing questionnaires to 82 auditors at Inspectorates 1 to 5 at the Inspectorate of the Ministry of Maritime and Fisheries Affairs. The technique used in this research was purposive sampling technique and was tested using SPSS version 22. The research method used multiple linear regression analysis and the significance level in hypothesis testing was 5%. Based on the research conducted, it shows that the auditor professional skepticism and the audit situation has an effect on the accuracy of giving an audit opinion. Meanwhile, gender has no effect on the accuracy of giving an audit opinion. Keywords: Auditor Professional Skepticism, Audit Situation, Gender, and Accuracy of Giving an Audit Opinion.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Adam Zakaria, M.Ak, Ph.D ; 2). Tri Hesti Utaminingtyas, SE, M.SA
Subjects:	Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 9757 not found.
Date Deposited:	04 Mar 2021 17:35
Last Modified:	04 Mar 2021 17:35
URI:	http://repository.unj.ac.id/id/eprint/14087

Actions (login required)

View Item