Nabilla, Putri (2024) PENGARUH OBEDIENCE PRESSURE DAN SKEPTISISME PROFESIONAL TERHADAP AUDIT JUDGEMENT DIMODERASI OLEH VARIABEL PENGALAMAN KERJA AUDITOR. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study is to determine the influence of obedience pressure and professional skepticism on auditors' judgement, moderated by the variable of auditor work experience. The data used in this study were collected through questionnaires distributed to the Financial Audit Board (BPK) Representative Office in Banten Province. Out of 60 questionnaires distributed, 54 were returned, while 6 were not. The data was processed using SMART Partial Least Square (PLS) version 4. This study was conducted in Banten Province, with the main research subjects being auditors from the BPK Representative Office in Banten Province. The study employed a simple random sampling method, based on predefined criteria.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Tujuan dari penelitian ini adalah untuk mengetahui pengaruh obedience pressure dan skeptisisme professional auditor terhadap judgement dimoderasi oleh variabel pengalaman kerja auditor. Data yang digunakan dalam penelitian ini adalah data yang diperoleh dari hasil penelitian berupa kuisioner yang disebarkan ke Badan Pemeriksa Keuangan Perwakilan Provinsi Banten. Dari 60 kuisioner yang disebar, jumlah yang kembali adalah 54 kuisioner, 6 kuisioner tidak kembali. Data diolah menggunakan SMART Partial Least Square (PLS) versi 4. Penelitian ini dilaksanakan di Provinsi Banten dengan objek penelitian utama adalah auditor BPK Perwakilan Provinsi Banten. Penelitiam ini menggunakan metode simple random sampling, yang didasarkan pada kriteria yang sudah disebutkan. | ||||||
| Uncontrolled Keywords: | Obedience Pressure, Professional Skepticism, Auditor Experience, Audit Judgement. Tekanan Ketaatan, Skeptisisme Profesional, Pengalaman Auditor, Audit Judgement. | ||||||
| Subjects: | Communication > Science Journalism Communication > Communication (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Putri Nabilla Nugraha | ||||||
| Date Deposited: | 10 Oct 2024 15:13 | ||||||
| Last Modified: | 10 Oct 2024 15:13 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/42969 |
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