Trestyowati, Sarah Yunita (2019) Pengaruh Self Efficacy, Pengalaman Audit, Locus Of Control, Dan Kompleksitas Tugas Terhadap Audit Judgment. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Audit judgment is auditor’s prespective in giving an opinion / assessment on the audit information with influenced by the other factor which is different with the other auditor. The aims of this research at examining the influence of self efficacy, audit experience, locus of control, and the task complexity on the audit judgment. The population in this research were independent auditors who employed at the Offices of Public Accountant in Surabaya region which is accordance with the directory published by IAPI on 2018. Independent variables used in this research are self efficacy, audit experience, locus of control, task complexity and the dependent variable were audit judgment. Sampling technique used in this reseacrh is purposive sampling. The method to get a sample of research by collecting primary data. The data were obtained using questionnaires directly distribution to Offices of Public Accountant in Surabaya region, totaling 96 and obtained 60 questionnaires that can be processed. The data analysis technique used is Partial Least Square with the Smart.PLS 3.0. The analysis shows that self eficacy, audit experience, locus of control have P-Value less than 0,001 but task complexity has 0,965 more than >0.001 it means that the results of data analysis shows that self efficacy, audit experience, and locus of control have affect audit judgment while the complexity of the task have no effect. Keywords: self efficacy, audit experience, locus of control, task complexity, and audit judgment
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 12 Sep 2019 02:35 |
| Last Modified: | 12 Sep 2019 02:35 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4562 |
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