Wahana Riset Akuntansi
Vol 6, No 2 (2018)

Pengaruh Skeptisme dan Gender Terhadap Keputusan Auditor Dalam Situasi Konflik Audit

Putri Nandiati (Alumni Jurusan Akuntansi Fakultas Ekonomi UNP)
Herlina Helmy (Jurusan Akuntansi Fakultas Ekonomi UNP)



Article Info

Publish Date
12 Dec 2018

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

Copyrights © 2018






Journal Info

Abbrev

wra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Wahana Riset Akuntansi (WRA) menerima artikel ilmiah hasil penelitian dari akademisi maupun praktisi akuntansi. Topik-topik penelitian yang dimuat dalam jurnal ini meliputi: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Auditing 5. Perpajakan 6. ...