Jurnal ULTIMA Accounting
Vol 7 No 1 (2015): ULTIMA Accounting

Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement

Pektra, Stacia (Unknown)
Kurnia, Ratnawati (Unknown)



Article Info

Publish Date
01 Jun 2015

Abstract

The purpose of this research was to examine the impact of gender, task complexity, obedience pressure, experience of auditors towards Audit Judgement. The object the auditors who works in the Public Accountant firms in Jakarta and Tangerang which have at least 3 years experience or have position as senior auditor. Data that had been analyzed were 110 questionnaires and the data were primer data. The type in this research is causal study and the sampling techniques that used is convenience sampling. The method that used is multiple regression analysis. The data that had been used from the entire questionnaires were valid. Reliability test results show questionnaires in this study is reliable. Normality test results showed all variables were normally distributed. Data used indicate the absence of the classical assumption of heteroscedasticity and non-occurrence of symptoms multicoloniarity between variables. Hypothesis test results indicate a strong correlation between variables and adjusted R-square value of 34.6%. In partial test only complexity of tasks that affect theentire audit judgment and all variables influential simultaneously. Keywords: Audit Experience, Audit Judgement, Gender, Obedience Pressure, Task Complexity

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Journal Info

Abbrev

Akun

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi ULTIMA Accounting adalah Jurnal Ilmu Akuntansi yang diterbitkan Program Studi Akuntansi Fakultas Ekonomi Universitas Multimedia Nusantara mulai bulan Desember 2009, terbit secara berkala dua kali dalam setahun yaitu setiap bulan Juni dan Desember. Jurnal Ilmu Akuntansi Ultima ...