CD Skripsi
Pengaruh Gender, Tekanan Ketaatan, Dan Pengalaman Auditor Terhadap Audit Judgment DenganKompleksitas Tugas Sebagai Variabel Moderasi ( Studi Empiris Pada Bpk Ri Perwakilan Provinsi Riau )
This study aims to look for the effect to the Gender,Pressure of Obedience and Auditor’s Experience on Judgment Audit with Task Complexity as a Moderation Variable at BPK RI Riau Province Representative. Population in this study all auditors who work on BPK RI Riau Province Representative in 2017.The samples were used as respondents drawn using a sample method aims.Questionnaires were distributed to 50 respondents, and successfully recovered the complete answer is obtained from 35 respondents.Data collected from 35 respondents subsequently the data were analyzed with SPSS version 20.0 using Moderated Regression Analysis (MRA).The test results show that the Gender affects judgment audit with value tcount -2.593>ttable -2,040,the pressure of obecience has an effect on judgment audit with value tcount-2,704> ttable-2,040, the Auditor’s experience has an effect on Judgment Audit with value tcount3,121 >ttable 2,040, interactionbetween Gender and task comlexity to Judgment Audit with value tcount 2,237 > ttable2,040, interaction between Obedience Pressure and Task Complexity to Judgment Audit with value tcount -2,162 > ttable-2,040, interaction between Auditor Experience and Task Complecity to Judgment Audit with value tcount2,057 > ttable2,040. The result of the coefficientof determination (R2) is 0,738 wich means that the independent variable used in this research affects Judgment Audit of 73,8% while the remaining 26,2% is influenced by other variables not included in this regression model.
Keywords: Gender, Obedience Pressure,Auditor’s Experience,Task Complexity, Audit Judgment.
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