性别差异、控制点和年资对审计判断的影响:东雅加达会计师事务所的实证研究

Laura Asido Rohani Manurung, M. Hasbi
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引用次数: 0

摘要

本研究旨在探讨性别、控制点、高级审计师对审计判断的影响。本研究的样本是在东雅加达地区公共会计师事务所工作的审计师。这项研究是定量的。本研究使用了一份调查问卷,由研究人员通过访问办公室直接向在几个东雅加达KAPs工作的审核员提供或分发。数据采用多元回归分析。研究结果表明:1)性别对审计判断没有影响,2)控制点对审计判断有正向影响,3)年资对审计判断有正向影响,4)性别、控制点和年资同时影响审计评价。本研究表明,它可以作为发展资料和知识在会计,特别是在审计,特别是在审计利益判断领域。为了科学的发展,最好对审计师在审计判断中的表现进行回顾,以发现可能影响审计判断的新因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect of Gender Differences, Locus of Control, and Seniority Auditor on Audit Judgment: Empirical Studies in East Jakarta Public Accounting Firms
This study aims to examine the effect of Gender, Locus of Control, and Senior Auditor on Audit Judgment. The sample in this study were auditors who worked at the East Jakarta Regional Public Accounting Firm. This research is quantitative. This study used a questionnaire given or distributed directly by researchers to auditors who work in several East Jakarta KAPs by visiting the office. Data were analyzed using multiple regression. The results of this study indicate that 1) Gender has no effect on audit judgment, 2) Locus of Control has a positive influence on audit judgment, 3) Seniority Auditor has a positive influence on audit judgment, and 4) Gender, Locus of Control, and Seniority Auditor simultaneously affects the audit assessment. This research implies that it can be used as development materials and knowledge in accounting, especially in auditing, especially in the field of audit interest judgment. For the development of science, it is better to review an auditor's performance in making an audit judgment to identify new factors as possible influences on audit judgment.
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