ANGELINA, WHINNA (2015) PENGARUH AKUNTABILITAS, SELF EFFICACY, DAN PENGETAHUAN TERHADAP KINERJA AUDIT JUDGMENT DENGAN EFFORT SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik di Tangerang). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH AKUNTABILITAS, SELF EFFICACY, DAN PENGETAHUAN TERHADAP KINERJA AUDIT JUDGMENT DENGAN.pdf - Published Version Restricted to Registered users only Download (3MB) |
Abstract
Purpose of the study was to determine the effect of Accountability, Self Efficcay, and Knowladge, to Audit Judgment Performance is mediated by ef ort. The data used in the study were obtained from the Public Accounting Firm in Tangerang and registered in IAPI (Institute of Certified Public Accountants Indonesia). Of the 67 questionnaires distributed, the number questinnaires can be processed is 55 questinnaires. Data were processed using Structural Equation Modeling (SEM) by usingthe software Smart Partial Least Square (PLS) and Statistical Package for Social Science (SPSS) for descriptive statistics. The research was conducted at the Public Accounting Firm (KAP) in Tangerang and registered in IAPI (Institute of Certified Public Accountants Indonesia), with the object of research to all over the auditor. This study uses survey research to collect primary data using questionnaires. The result of this study were: (1) Accountability a significant positive effect towards on audit judgmnet performance (2) Self Efficacy no significant effect towards on audit judgmnet performance (3) Knowladge a significant positive effect towards on audit judgmnet performance (4) Effort to mediate the effect on accontability, self efficacy, and konwladge to audit judgment perfomance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Akuntabilitas, Self Efficacy, dan Pengetahuan terhadap Kinerja Audit Judgment yang dimediasi dengan Effort. Data yang digunakan dalam penelitian ini diperoleh dari Kantor Akuntan Publik (KAP) di Tangerang yang terdaftar di IAPI (Institut Akuntan Publik Indonesia). Dari 67 kuesioner yang disebarkan, jumlah kuesioner yang bisa diolah adalah 55 kuesioner. Data diolah dengan menggunakan Structural Equation Modeling (SEM) dengan menggunakan software Smart Partial Least Square (PLS)dan Statistical Package for Social Science (SPSS) untuk statistik deskriptif. Penelitian ini dilaksanakan di Kantor Akuntan Publik (KAP) di Tangerang dan yang terdaftar di IAPI (Institut Akuntan Publik Indonesia), dengan objek penelitian pada seluruh auditor. Penelitian ini menggunakan metode penelitian survei dengan pengumpulan data primer yang menggunakan kuesioner. Hasil penelitian menunjukkan (1) Akuntabilitas berpengaruh positif signifikan terhadap Kinerja Audit Judgment (2) Self Efficcay tidak berpengaruh secara signifikan terhadap Kinerja Audit Judgment (3) Pengetahuan berpengaruh secara positif dan signifikan terhadap Kinerja Audit Judgment (4) Effort memediasi pengaruh pada Akuntabilitas, Self Efficacy, dan Pengetahuan terhadap Kinerja Audit Judgment. | |||||||||
| Uncontrolled Keywords: | Accountability, Self Efficacy, Knowladge, Effort, Audit Judgment Performance. Akuntabilitas, Self Efficacy, Pengetahuan, Effort, Kinerja Audit Judgment | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 13 Apr 2022 20:21 | |||||||||
| Last Modified: | 13 Apr 2022 20:21 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/12644 |
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