Image of Pengaruh Gender, Pengalaman Auditor, Kompleksitas Tugas, Keahlian Auditor Dan Tekanan Ketaatan Terhadap Audit Judgment (Studi Empiris Pada Perwakilan Bpkp Provinsi Riau)
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Pengaruh Gender, Pengalaman Auditor, Kompleksitas Tugas, Keahlian Auditor Dan Tekanan Ketaatan Terhadap Audit Judgment (Studi Empiris Pada Perwakilan Bpkp Provinsi Riau)

This research aims to determine the effect of gender, auditor experience, task complexity, auditor expertise and compliance pressure on audit judgment at BPKP Riau Province. The data collection of this research was using questionnaire method that distributed to 98 auditors working at BPKP Riau Province. The numbers of auditors who became research sample were 70 auditors. Data analysis techniques used in this research was multiple linear regression analysis using SPSS 20 as data processing software program. The result of hypothesis test using t statistic test shows the significance value of gender 0,012 < 0,05 which mean H1 accepted, auditor experience 0,019 < 0,05 which mean H2 accepted, task complexity 0,012 which mean H3 accepted, auditor expertise 0,007 < 0,05 which mean H4 accepted, and compliance pressure 0,032 , 0,05 which mean H5 accepted. The result of this research show that there is a significant relationship among gender, auditor experience, task complexity, auditor expertise and compliance pressure on audit judgment. The coefficient of determination (R²) shows that gender, auditor experience, task complexity, auditor expertise and compliance pressure simultaneously giving effect on audit judgment amounted to 74%. While the remaining 26% is influenced by other independent variable that are not observed in this research.
Keywords: gender, auditor experience, task complexity, auditor expertise and compliance pressure, audit judgment

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0174)
02 03. 118 (0174)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0174)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
x, 25 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0174)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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