服从、性别、任务复杂性、独立和审计员对审计员审计经验的影响

Irfan Priyoga, Sri Ayem
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引用次数: 5

摘要

本研究分析了压力服从、性别、任务复杂性、独立性和审计经验对审计判断的影响。本研究的人口是在日惹金融监管机构工作的审计员和建筑特别地区的代表。本研究采用的数据类型为原始数据。本研究的数据将使用由数据质量检验、描述性统计、经典假设检验和假设检验组成的分析工具,借助SPSS 16.0版本程序进行分析。本研究结果部分(t检验),即压力变量服从、性别和独立性不影响审计判断。任务复杂性变量和审计经验对审计判断有显著的正向影响。对于同时发生的结果(f检验)共同影响审计判断。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH TEKANAN KETAATAN, GENDER, KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT
This study analyzes the influence of pressure obedience, gender, task complexity, independence, and auditor experience on audit judgment. The population in this study were auditors who worked in the financial supervision agency and the construction of representatives of special regions of Yogyakarta. The type of data carried out in this study is primary data. The data in this study which will be analyzed using an analysis tool consisting of data quality test, descriptive statistics, classical assumption test, and hypothesis testing with the help of SPSS version 16.0 program. the results of this study partially (t test), namely the pressure variable obedience, gender, and independence does not affect audit judgment. While task complexity variables and auditor experience have a significant positive effect on audit judgment. For simultaneous results (f test) together affect audit judgment.
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