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- W2519373030 abstract "Abstract. Audit judgment is one way of looking auditors in response to information that affects decision-making documentation of evidence and the auditor's opinion on the financial statements of an entity. Right or not the judgment of an auditor will determine the quality of the audit results and opinions will be issued by the auditor. This study aims to analyze how gender influences, pressures obedience, self-efficacy on audit judgment. The population in this study is the auditor who worked on a public accounting firm in Bandung. The method used is a survey method, the data in this study were obtained using a questionnaire technique. Analysis of test equipment used to analyze the data is multiple regression analysis, using SPSS version 19.0 (Statistical Package for the Social Sciences). These results indicate that gender does not affect the audit judgment, but partially and imultaneously there is influence between pressure obedience, self-efficacy on audit judgment. Abstrak. Audit judgement merupakan salah satu cara pandang auditor dalam menanggapi informasi yang mempengaruhi dokumentasi bukti serta pembuatan keputusan pendapat auditor atas laporan keuangan suatu entitas. Tepat atau tidaknya judgement seorang auditor akan sangat menentukan kualitas dari hasil audit dan juga opini yang akan dikeluarkan oleh auditor. Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh gender, tekanan ketaatan, self efficacy terhadap audit judgement. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Bandung. Metode penelitian yang digunakan adalah metode survey, data dalam penelitian ini diperoleh dengan menggunakan teknik kuesioner. Alat uji analisis yang digunakan untuk menganalisis data adalah analisis regresi berganda, dengan menggunakan program SPSS versi 19.0 (Statistical Package for the Social Sciences). Hasil penelitian ini menunjukan bahwa gender tidak berpengaruh terhadap audit judgement namun secara parsial maupun simultan terdapat pengaruh antara tekanan ketaatan, self efficacy terhadap audit judgement." @default.
- W2519373030 created "2016-09-23" @default.
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- W2519373030 date "2016-08-13" @default.
- W2519373030 modified "2023-09-23" @default.
- W2519373030 title "Pengaruh Gender, Tekanan Ketaatan dan Self Efficacy terhadap Audit Judgement" @default.
- W2519373030 doi "https://doi.org/10.29313/.v0i0.5073" @default.
- W2519373030 hasPublicationYear "2016" @default.
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