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Independensi Auditor: Analisis Pengaruh Tipe Kepribadian Dan Gender (Kantor Akuntan Publik Yang Terdaftar Di Otoritas Jasa Keuangan)

This study aims at identifying the effect of the personality type dan gender on the auditor’s independence. The auditor’s independence be measured by accountant public Code of Etis Accountant Public. The personality type be measured by Myers-Briggs Type Indicator (MBTI). The personality type in this study were divided into 2 (two), that is: personality types based on the way to understand the information from the outside and personality type by way of decision-making. Beside that, the gender be measured by sex which controled by speciality and auditor's background education.This study was used survey method. Therefore, the researcher used a questionnaire as a data collection tool in survey methods. The sample in this study was auditors,who works in Audit Firm which listedby the Financial Services Authority (FSA) in Indonesian. Hypothesis test was using ordinal logistic regression model. While processing the data in this study is using SPSS 20. The results showed that the type of personality based on how to understand the information from the outside doesn’t affected to auditor’s independence with significance value of 0,418 (>0,05), the type of personality based on how decision-making doesn’t affected to auditor’s independence with significance value of 0,698 (>0,05) and gender doesn’t affected to auditor’s independence with significance value of 0,554 (>0,05). This means that an independent auditor is didn’t certainly the person who has the personality type NT (Intuition, Thinking) and male sex. Keywords: Auditor’s Indepedence, Personality Type, Gender, Speciality, and Auditor's Background Education

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0124)
02 03. 117 (0124)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0124)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
ix, 36 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0124)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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