ANALISIS INTERAKSI GENDER DAN LOCUS OF CONTROL SERTA PENGARUHNYA TERHADAP PROFESSIONAL JUDGMENT (Studi Empiris Kap Wilayah Kota Padang)

Diana Keta - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The purpose of this research is to analyze gender interaction and locus of control and its effect on professional judgment. This type of research is classified as quantitative research. The population in this study is the auditor who works in the public accounting firm of Padang City and the number of samples in this study were 35 respondents. The data were collected by distributing questionnaires directly to respondent. Data analysis technique used average difference test with Independent sample t-test.

The results of this research prove that: (1) Auditors with internal locus of control tend to make better audit judgment compared with external locus of control. (2) There is a difference between male auditor with aninternal locus of control and male auditors with an external locus of control in giving judgment, this second hypothesis can not be tested because the data errors. (3) There is a difference between female auditor with an internal locus of control and female auditors with an external locus of control in giving judgment, the third hypothesis can not be tested because the data errors. (4) There are differences between male auditor with an internal locus of control and female auditors with an internal locus of control in giving judgment. (5) There is a difference between a male auditor with an external locus of control and a female auditor with an external locus of control in providing judgment, the fifth hypothesis can not be tested due to data error.

Keywords: Professional Judgment, Locus of Control, Gender.


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