Pengaruh Karakteristik Personal Auditor Terhadap Tingkat Penerimaan Auditor Atas Penyimpangan Per-Ilaku Dalam Audit

Angkoso, Annabella, Handoko, Jesica and Harimurti, Yohanes (2013) Pengaruh Karakteristik Personal Auditor Terhadap Tingkat Penerimaan Auditor Atas Penyimpangan Per-Ilaku Dalam Audit. Jurnal Akuntansi Kontemporer (JAKO), 5 (2). pp. 210-237. ISSN p-ISSN 2085-1189 e-ISSN 2685-9971

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Abstract

The cornerstone of the auditing process in the form of audit results. The audit results will be made to produce a final de-cision is referred to the audit judgment. An auditor to generate audit judgment will also be influenced by several factors such as gender, obedience pressure, task complexity, experience of audit and audit expertise. On the research conducted, aimed to analyze the influence of gender, obedience pressure, task complexity, audit experience and expertise of an auditor in the audit of the audit judgment result of the audit. This study uses the respondent auditor who worked in Public Accounting Firm IPAI listed on the website in 2012 using questionnaires as much as 91 questionnaire as a research object. From research con-ducted shows that obedience pressure, task complexity, skills audit has an influence on by an auditor in public accounting firm in Surabaya, while gender, experience shows audit results had no influence on by an auditor who works in the Office of the Public Accountant in Surabaya audit judgment.

Item Type:	Article
Uncontrolled Keywords:	Karakteristik Personal Auditor, Audit, Penyimpangan Perilaku dalam Audit
Subjects:	Business > Accounting Digital Business Management > Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	24 Jan 2025 07:19
Last Modified:	24 Jan 2025 07:19
URI:	https://repositori.ukwms.ac.id/id/eprint/42497

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