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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma Journal of Development Research JIA (Jurnal Ilmiah Akuntansi) Accounting Profession Journal (APAJI) Jurnal Buana Akuntansi Paulus Journal of Accounting (PJA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Batara Wisnu : Indonesian Journal of Community Services Journal of Artificial Intelligence and Digital Business MDP Student Conference Research Horizon SENEMA
Erna Pasanda
Universitas Kristen Indonesia Paulus
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi Multiparadigma

 1 
PENGARUH GENDER DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT Pasanda, Erna; Paranoan, Natalia
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.562 KB)

Abstract

Abstract. The Effect of Gender and Audit Experience on Audit Judgment. This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates that gender does not significantly influence audit  judgment  while  audit  experience significantly  influences  audit  judgment. Client  credibility  does  not  moderate  the  influence  of  gender  and  audit  experience  on the audit judgment.Abstrak: Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment. Penelitian ini bertujuan menelaah pengaruh gender dan pengalaman audit terhadap audit judgment serta pengaruh  gender dan pengalaman audit terhadap audit judgment yang dimoderasi oleh kredibilitas klien. Penelitian ini dilakukan pada auditor yang bekerja pada KAP di Makassar Propinsi Sulawesi Selatan dengan menggunakan survey. Teknik pengambilan sampel dalam penelitian ini adalah random sampling berdasarkan pertimbangan (judgment). Data yang terkumpul dianalisis dengan menggunakan Regresi dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa gender tidak berpengaruh secara signifikan sedangkan pengalaman audit berpengaruh secara signifikan terhadap audit  judgment.  Kredibilitas klien tidak memoderasi pengaruh gender dan pengalaman audit terhadap audit judgment.
PENGARUH GENDER DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT Erna Pasanda; Natalia Paranoan
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.562 KB) | DOI: 10.18202/jamal.2013.12.7207

Abstract

Abstract. The Effect of Gender and Audit Experience on Audit Judgment. This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judgment when moderated by client credibility. The research was conducted on auditors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates that gender does not significantly influence audit  judgment  while  audit  experience significantly  influences  audit  judgment. Client  credibility  does  not  moderate  the  influence  of  gender  and  audit  experience  on the audit judgment.Abstrak: Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment. Penelitian ini bertujuan menelaah pengaruh gender dan pengalaman audit terhadap audit judgment serta pengaruh  gender dan pengalaman audit terhadap audit judgment yang dimoderasi oleh kredibilitas klien. Penelitian ini dilakukan pada auditor yang bekerja pada KAP di Makassar Propinsi Sulawesi Selatan dengan menggunakan survey. Teknik pengambilan sampel dalam penelitian ini adalah random sampling berdasarkan pertimbangan (judgment). Data yang terkumpul dianalisis dengan menggunakan Regresi dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa gender tidak berpengaruh secara signifikan sedangkan pengalaman audit berpengaruh secara signifikan terhadap audit  judgment.  Kredibilitas klien tidak memoderasi pengaruh gender dan pengalaman audit terhadap audit judgment.
Co-Authors A. G. Patinggi Adelia, Eunikke Amiruddin Andi Kusuma Andi Kusumawati Anggreni, Indri Anthon Paranoan Askikarno, Carolus Beloan, Bertha Carolus Askikarno Palalangan Darwis Said, Darwis Delki, Delki Djunaidy, Machmud F.X. Resky Randa Febri Fitriani Fransiskus Randa Frischa Faradilla Arwinda Mongan Gunadi, Hendrik Hakim, Rivmilhyan Junior I Gede Cahyadi Putra KARTINI Kartini Kinza, Maudya Lebang, Adrian Lebang, Betriks Evangelica liaran, yolanda Lopang, Anugerah Andyni Luther P. Tangdialla Maiercherinra Daud Marsha Michael Christian Atak Mira Labi Bandhaso Natalia Paranoan Ni Komang Ayu Tri Utami Padudung , Agresya Alia Pala'langan, Agusanto Palallangan, Carolus Askikarno R. I. Pabutungan Ratna Ayu Damayanti Sampebua, Astrid Marsella Selvi Yanti Patintingan Situru, Florianus Erwin Sumule, Esther Tinggi Tangdialla, Luther P. Toding, Yupsari Yessica, Maria Zeptian Zeptian