PENGARUH GENDER DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGEMENT : Studi Kasus pada BPK-RI Perwakilan Provinsi Jawa Barat

Suci, Dianti Wulan (2014) PENGARUH GENDER DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGEMENT : Studi Kasus pada BPK-RI Perwakilan Provinsi Jawa Barat. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk menguji pengaruh gender terhadap audit judgement dan tekanan ketaatan terhadap audit judgement. Ada tiga variabel yang digunakan dalam penelitian ini yaitu, Gender (X1), Tekanan Ketaatan (X2), dan Audit Judgement (Y). Penelitian ini dilakukan dengan menyebarkan kuesioner kepada auditor BPK sebagai responden. Penelitian ini menggunakan metode statistik nonparametrik yaitu teknik analisis korelasi untuk mengetahui pengaruh antar variabel dengan menggunakan bantuan SPSS 20.0 for Windows. Dari hasil pengujian statistik tersebut menunjukan bahwa berdasarkan uji analisis korelasi, gender mempunyai pengaruh terhadap audit judgement sebesar 21,6%. Sedangkan sisanya, yaitu 79,4% dipengaruhi oleh faktor lain yang tidak dibahas dalam penelitian ini seperti Pengalaman, Keahlian Audit, Profesionalisme, Kesetaraan Komitmen Organisasi, Komitmen Profesional, Motivasi dan Kesempatan Kerja. Sedangkan Tekanan Ketaatan terhadap audit judgement sebesar 17,8%. Sedangkan sisanya, yaitu 82,2% dipengaruhi oleh faktor lain yang tidak dibahas dalam penelitian ini seperti Tekanan Anggaran Waktu, Komitmen Profesional dan Perilaku Audit Disfungsional. Kata Kunci: Gender, Tekanan Ketaatan dan Audit Judgement. This research intends to explore the effect of gender on audit judgement and obedience pressure to audit judgement. There are three variables used in this study, Gender (X1), Obedience Pressure (X2), and Audit Judgement (Y). This study was conducted by distributing questionnaires to BPK auditors as respondents. This study was using nonparametric statistical method that is correlation analysis technique to determine the effect of correlation between variables using SPSS 20.0 for Windows. From the results of the statistical tests show that the test based on correlation analysis, gender has an influence on audit judgement of 21,6%. The remaining 79,4% is influenced by other factors not discussed in this study such as Experience, Skills Audit, Professionalism, Equality Organizational Commitment, Professional Commitment, Motivation and Employment. While the pressure on audit judgement adherence of 17,8%. The remaining 82,2% is influenced by other factors not discussed in this study such as Time Budget Pressure, Professional Commitment and Behavior Dysfunctional Audit. Keywords : Gender, Obedience Pressure and Audit Judgement.

Item Type: Skripsi,Tesis,Disertasi (S1)
Uncontrolled Keywords: Gender, Tekanan Ketaatan dan Audit Judgement
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: DAM STAF Editor
Date Deposited: 10 Sep 2014 08:00
Last Modified: 10 Sep 2014 08:00
URI: http://repository.upi.edu/id/eprint/11342

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