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All Journal Dinamika Akuntansi Keuangan dan Perbankan Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Proceeding SENDI_U Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Intimas (Jurnal INTIMAS): Inovasi Teknologi Informasi Dan Komputer Untuk Masyarakat
Alfasadun Alfasadun
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Computer Science & IT Economics, Econometrics & Finance Education

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PENGARUH KOMPLEKSITAS TUGAS, LOCUS OFF CONTROL, TEKANAN KETAATAN, SIKAP PROFESIONALISME DAN GENDER TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang) Stevani DivaCindi Putri, 13.05.52.0126; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

Auditors are person who conduct an audit of financial statements, to carry out the task required an audit judgment. This study examined the effect of task complexity, locus off control, obedience pressure, professionalism and gender toward audit judgment. This research is a quantitative research, which uses primary data in the form of questionnaires to collect data. Respondents in this research are auditors who work in Public Accountant Offices (KAP) in Semarang. The sampling technique is convenience sampling which 60 auditors are participated of 10 Public Accountant Offices (KAP). Data were analyzed using SPSS version 24. The results of this research indicate that task complexity, locus off control, and professionalism have a significant effect on audit judgment, while the obedience pressure and gender do not affect audit judgment. Keywords :Task Complexity, Locus Off Control, Obedience Pressure, Professionalism, Gender, Audit Judgment.
PENGARUH PROFESIONALISME, INDEPENDENSI, KOMPETENSI, OBYEKTIFITAS DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) SEMARANG Alief Nafila Alfa P, 14.05.52.0113; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine and analyze empirically the influence of professionalism, competence, independence, objectivity and work experience on audit quality in the Semarang Public Accounting Firm (KAP). The population used in this study is all KAP auditors in Semarang City. The sampling method used is convinience sampling, which is the selection of samples based on convenience, so the author has the freedom to choose the fastest and easiest sample. In this study the dependent variable used is audit quality, while the independent variable consists of independence, auditor ethics, competence, auditor experience, and objectivity. Data analysis techniques using multiple linear regression analysis. The results showed that professionalism, competence, objectivity and work experience had a positive and not significant effect on audit quality. Independence has a significant positive effect on audit quality. Keywords: professionalism, independence, competence, objectivity and work experience.
PENGARUH INDEPENDENSI, ETIKA AUDITOR, KOMPETENSI, PENGALAMAN AUDITOR DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT Amorowati Dewi Pramesti, 14.05.52.0148; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to test and analyze empirically about the influence of independence, auditor ethics, competence, auditor experience and objectivity to audit quality (Empirical Study At Public Accounting Firm in Semarang City). Population used in this research is all auditor of KAP in Semarang City. The sampling method used is the convience sampling, which is the selection of samples based on convenience, so the authors have the freedom to choose the most rapid and easy sample. In this study the dependent variable used is audit quality, while the independent variables consist of independence, auditor ethics, competence, auditor experience, and objectivity. The results showed that independence had a non-significant positive effect on audit quality. Auditor ethics and auditor experience have a significant negative effect on audit quality. Competence and objectivity have a significant positive effect on audit quality. Keywords: independence, auditor ethics, competence, auditor experience, objectivity, and audit quality
Co-Authors 11.05.52.0145 Adi Setiawan 11.05.52.144 Agil Priambodo, 11.05.52.144 12.05.52.0155 Fenny Astari Kurnianingsih, 12.05.52.0155 Ade Eva Nabela, 15.05.52.0307 Adi Kurniawan, 13.05.52.0164 Adi Kurniawan, 13.05.52.0164 Alief Nafila Alfa P, 14.05.52.0113 Amorowati Dewi Pramesti, 14.05.52.0148 Anggiat Sonny Hutapea, 12.05.52.0221 Anggiat Sonny Hutapea, 12.05.52.0221 Anindya Nurmalita Dewi, 14.05.52.0049 Anindya Nurmalita Dewi, 14.05.52.0049 Anis Aghniyaul Haqque, 15.05.52.0322 Anisatun Nihayah, 13.05.52.0225 Anisatun Nihayah, 13.05.52.0225 Arta, Luky Dani Budi Alamsyah, 14.05.52.0302 Ceacilia Srimindarti Dio Nuary Rifada, 12.05.52.0142 Dio Nuary Rifada, 12.05.52.0142 Elen Puspitasari Fatkhul Amin Finansius Lalaar, 12.05.52.0113 Finansius Lalaar, 12.05.52.0113 Gardika Urwatul Wusqo, 13.05.52.0125 Gardika Urwatul Wusqo, 13.05.52.0125 Gregorius Anggana Lisiantara Indri Nur Wakhidati Meida Puspita Dewi, 15.05.52.0238 Pancawati Hardiningsih Ririn Rizky Ayu Wardani, 15.05.52.0326 Siti Mirfat, 15.05.52.0278 Stevani DivaCindi Putri, 13.05.52.0126 Tara Anisa, 13.05.52.0166 Tara Anisa, 13.05.52.0166 Veroliana Putri Candra Pratiwi, 12.05.52.0211 Veroliana Putri Candra Pratiwi, 12.05.52.0211 Yoga Pratama, 13.05.52.0156 Yoga Pratama, 13.05.52.0156