Mulitia Sifajaya, - (2011) PENGARUH GENDER DAN PENGALAMAN AUDITOR TERHADAP SKEPTISISME PROFESIONAL AUDITOR. S1 thesis, Universitas Pendidikan Indonesia.
![[img]](http://repository.upi.edu/style/images/fileicons/text.png) |
Text
s_pea_table-of-contents.pdf Download (276kB) |
|
Text
s_pea_chapter1.pdf Download (286kB) |
|
Text
s_pea_chapter2.pdf Restricted to Staf Perpustakaan Download (433kB) |
|
Text
s_pea_chapter3.pdf Download (362kB) |
|
Text
s_pea_chapter4.pdf Restricted to Staf Perpustakaan Download (469kB) |
|
Text
s_pea_chapter5.pdf Download (250kB) |
|
Text
s_pea_bibliography.pdf Download (256kB) |
Abstract
“Pengaruh Gender dan Pengalaman Auditor Terhadap Skeptisisme Profesional Auditor” Tujuan penelitian ini adalah untuk mengetahui pengaruh gender dan pengalaman auditor yang dilihat dari lama bekerja serta jumlah tugas pemeriksaan terhadap skeptisisme profesional auditor di 11 KAP di Bandung. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dengan pendekatan studi kasus. Teknik sampling yang digunakan teknik convenience sampling. Dengan demikian sampel dalam penelitian ini adalah para auditor yang peneliti temui di lapangan yang terdiri dari junior auditor, senior auditor, supervisor, manajer, dan partner. Teknik analisis data yang digunakan adalah menggunakan kuisioner yang akan diuji kualitasnya dengan uji validitas dan uji realibilitas. Kuisioner yang disebarkan berisi 21 pertanyaan yang harus diisi oleh responden. Untuk menguji hipotesis, digunakan analisis regresi berganda dengan variabel dummy. Hasil penelitian menunjukkan terdapat pengaruh gender terhadap skeptisisme profesional auditor secara parsial sebesar 26,01% melalui Koefisien determinasi (Kd) . Sedangkan pengalaman yang dilihat dari lamanya bekerja dan jumlah tugas pemeriksaan melalui Koefisien determinasi (Kd) memberikan pengaruh terhadap skeptisisme profesional auditor masing-masing sebesar 1,77% dan 16,32%. Sedangkan gender dan pengalaman auditor yang dilihat dari lamanya bekerja dan jumlah tugas pemeriksaan memberikan pengaruh secara simultan terhadap skeptisisme profesional auditor . Pengaruh tersebut dilihat dai Koefisien determinasi (Kd) sebesar 43,7% dan sisanya sebesar 56,3% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. ABSTRACT “The Influence of Gender and the Experience of Professional Auditors Against Skepticism " The purpose of this study is to examine how the influence gender and auditor’s experience as seen from working length and the number of inspection task on the auditor’s professional skepticism in 11 public accountant office Bandung. The study employs descriptive study method with a case study as the approach. The sampling technique used is convenience sampling technique. In this case, the sample in this study is auditors that consists of junior auditor, senior auditor, supervisor, manager, and partner. The data is analyzed by used questionnaire that will be tested with validity and reliability testing. Questionnaire that will be distributed contains 21 list of question that must be filled by respondents. To test the hypothesis, multiple regression analysis with dummy variables is used. The result shows that there is the influence of gender on professional skepticism partially. The influence is 26,01% in amount on the auditor's professional skepticism partially by means of rate’s determination. The experience of working length and the number of inspection tasks also have an influence impact to the auditor's professional skepticism. The influence are 1,77% and 16,32% by means of rate’s determination. Whereas gender and auditor’s experience as seen from working length and the number of inspection give the effect simultaneously on the auditor's professional skepticism. The rate’s determination has contributed 43,7% in amount on auditor's professional skepticism while the remains percentage is supported by other factors.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | ID SINTA Dosen Pembimbing AMAN : - R. NELLY NUR APANDI : 6735793 |
| Uncontrolled Keywords: | Gender, Pengalaman Auditor, Skeptisisme Profesional Auditor. Gender, Auditor Experience, Auditor's Professional Skepticism. |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Septiani Sitrulroaeni |
| Date Deposited: | 14 Aug 2023 09:47 |
| Last Modified: | 14 Aug 2023 09:47 |
| URI: | http://repository.upi.edu/id/eprint/97278 |
Actions (login required)
 |
View Item |