Putri Nandiati
Alumni Jurusan Akuntansi Fakultas Ekonomi UNP

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Pengaruh Skeptisme dan Gender Terhadap Keputusan Auditor Dalam Situasi Konflik Audit Putri Nandiati; Herlina Helmy
Wahana Riset Akuntansi Vol 6, No 2 (2018)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.005 KB) | DOI: 10.24036/wra.v6i2.102511

Abstract

This research aims to examine the influence of skepticism and gender on auditor decisions in audit conflict situations. The type of this research is causative research with experimental method and the data is collected through questionnaires. Population of this study were accounting students at Padang State University and Andalas University who had followed audit and financial accounting courses and purposive sampling was used as a sample technique. The total sample is 124 respondents. The results show that : skepticism has a significant positive effect on auditor decisions in audit conflict situations and gender failed to proof men are tend is solve audit conflict than women.Keywords: skepticism, gender, auditor decisions, audit conflicts