PENGARUH GENDER, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR, DAN KOMPETENSI PROFESIONAL TERHADAP AUDIT JUDGEMENT

Authors

  • Ardiani Ika Sulistyawati Fakultas Ekonomi Universitas Negeri Semarang
  • Aprih Santoso Fakultas Ekonomi Universitas Negeri Semarang
  • Dina Sita Prastiti Fakultas Ekonomi Universitas Negeri Semarang

DOI:

https://doi.org/10.35794/jmbi.v6i1.24275

Abstract

This study aims to examine and analyze the effects of Gender, Complexity of Duties, Experience Auditors, and Professional Competence of Judgment Audit. This research uses a sample of auditors who work at Public Accounting Firm in Central Java and DIY Provinces. This experience was carried out using a questionnaire at Public Accounting Firm in Central Java and Yogyakarta with 89 respondents. Of the 121 questionnaires distributed, only 89 questionnaires could be used. Data analysis techniques in this study using multiple linear regression analysis, Test Validity and Realibility Test. In addition all variables have been tested using Classic Assumption Test.Based on t test by using multiple regression model indicate that task complexity, auditor experience and professional competence have an effect on audit judgment, while gender does not affect to audit judgment

Author Biography

Ardiani Ika Sulistyawati, Fakultas Ekonomi Universitas Negeri Semarang

Dina Sita Prastiti

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Published

2019-07-23

How to Cite

Ika Sulistyawati, A., Santoso, A., & Prastiti, D. S. (2019). PENGARUH GENDER, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR, DAN KOMPETENSI PROFESIONAL TERHADAP AUDIT JUDGEMENT. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 6(1). https://doi.org/10.35794/jmbi.v6i1.24275

Issue

Vol. 6 No. 1 (2019): JMBI UNSRAT Volume 6 Nomor 1

Section

Articles