Behavioral Accounting Journal
Vol. 4 No. 2 (2021): July-December 2021

ASPEK – ASPEK INDIVIDUAL TERHADAP PERTIMBANGAN PROFESIONAL AUDITOR

Wiwi Idawati (Unknown)



Article Info

Publish Date
31 Dec 2021

Abstract

This research is a quantitative study that aims to find out the influence of auditor experience and gender on the auditor's professional considerations. This study used auditors working at the Public Accounting Firm in the DKI Jakarta area as samples. Sampling using random sampling methods with a sample number of 101 auditors worked at 30 Public Accounting Firms in the DKI Jakarta area. Hypothesis testing in this study used multiple linear regression analysis using the SPSS version 23 program with a significance level of 0.05%. The results of the test showed that (1) there was a significant influence on the auditor's work experience on the auditor's professional considerations, (2) there was no gender influence on the auditor's professional considerations

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Journal Info

Abbrev

baj

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

An objective of Behavioral Accounting Journal (BAJ) is to publish the high quality articles of behavioral accounting research from various paradigm, both mainstream or non mainstream. Specifically, BAJ accepts the articles of behavioral research in the areas: - Financial Accounting - Taxation - ...