Nuraini, Ika (2015) Anteseden dan Konsekuensi Kesenjangan Harapan Audit dalam Kualitas Keputusan Kredit (Studi Empiris pada Bank Umum dengan Predikat Cabang Utama di Kota Cilegon dan Kota Serang). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Anteseden dan Konsekuensi Kesenjangan Harapan Audit dalam Kualitas Keputusan Kredit.pdf - Published Version Restricted to Registered users only Download (4MB) |
Abstract
ANTECEDENTS AND CONSEQUENCES AUDIT EXPECTATIONS GAP IN QUALITY LOAN DECISION (An Empirical Study on Commercial Bank with Perdikat Main Branch at Cilegon and Serang) By : Ika Nuraini ABSTRACT This study discusses the relationship between accounting qualifications, accounting experience, as well as the work experience of the loan officer. Also examines how the audit expectation gap affects the quality of credit decisions, in addition to examining the mediating role of audit expectation gap in accounting qualifications, accounting experience, as well as experience working on kualits credit decision will be given by the officer and credit. The data used in this study was obtained from questionnaires distributed yan at Commercial Bank main branch predicate at Cilegon and Serang. In this study the results of the questionnaire were re-processed using the test SEM (Structural Equation Modelling) by using test equipment SmartPLS. The results showed (1) Qualification Positive accounting related to the audit expectation gap (2) Accounting experience is positively associated with audit expectation gap (3) Work experience is negatively related to the audit expectation gap (4) the audit expectation gap is negatively related to the quality of credit decisions (5 ) audit expectation gap is not successfully mediate relations with accounting qualifications Kredi decision quality (6) the audit expectation gap is not successfully mediate the association of accounting experience with the quality of credit decisions (7) the audit expectation gap mediate the relationship work experience with the quality of credit decisions. Keywords: Qualification Accounting, Accounting Experience, Work Experience, Audit Expectation Gap, Quality Loan Decision
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| Additional Information: | ANTESEDEN DAN KONSEKUENSI KESENJANGAN HARAPAN AUDIT DALAM KUALITAS KEPUTUSAN KREDIT (Studi Empiris pada Bank Umum dengan Perdikat Cabang Utama di Kota Cilegon dan Kota Serang) Oleh: Ika Nuraini ABSTRAK Penelitian ini membahas tentang hubungan antara kualifikasi akuntansi, pengalaman akuntansi, serta pengalaman kerja dari petugas bagian pinjaman. Juga meneliti bagaimana kesenjangan harapan audit mempengaruhi kualitas keputusan kredit, selain itu meneliti peran mediasi kesenjangan harapan audit pada kualifikasi akuntansi, pengalaman akuntansi, juga pengalaman kerja pada kualits keputusan kredit yang akan di berikan oleh petugas bagian pinjman. Data yang digunakan dalam penelitian ini diperoleh dari kuesioner yan disebar pada Bank Umum dengan predikat cabang utama di Kota Cilegon dan Kota Serang. Dalam penelitian ini hasil kuesioner yang kembali diolah menggunakan pengujian SEM (Structural Equation Modelling) dengan menggunakan alat uji SmartPLS. Hasil penelitian menunjukan (1) Kualifikasi akuntansi berhubungan Positif dengan kesenjangan harapan audit (2) Pengalaman Akuntansi berhubungan positif dengan Kesenjangan Harapan Audit (3) Pengalaman Kerja berhubungan negatif dengan Kesenjangan harapan audit (4) Kesenjangan harapan audit berhubungan negatif dengan kualitas keputusan kredit (5) Kesenjangan harapan audit tidak berhasil memediasi hubungan kualifikasi akuntansi dengan kualitas keputusan kredi (6) Kesenjangan harapan audit tidak berhasil memediasi hubungan pengalaman akuntansi dengan kualitas keputusan kredit (7) Kesenjangan harapan audit berhasil memediasi hubungan pengalaman kerja dengan kualitas keputusan kredit. Kata kunci: Kualifikasi Akuntansi, Pengalaman Akuntansi, Pengalaman Kerja, Kesenjangan Harapan Audit, Kualitas Keputusan Kredit | |||||||||
| Uncontrolled Keywords: | Kualifikasi Akuntansi, Pengalaman Akuntansi, Pengalaman Kerja, Kesenjangan Harapan Audit, Kualitas Keputusan Kredit Qualification Accounting, Accounting Experience, Work Experience, Audit Expectation Gap, Quality Loan Decision | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| 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: | 25 Oct 2021 04:47 | |||||||||
| Last Modified: | 25 Oct 2021 04:47 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3024 |
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