Pengaruh Gender, Keahlian Audit dan Tekanan Ketaatan Terhadap Audit Judgement (Studi Empiris pada Inspektorat di Kota Pariaman dan Kabupaten Padang Pariaman)

Nova Ulandari - Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


The research aims to know the: Influence of gender, audit expertise and obedience pressure to audit judgement. The population in this research were Inspectorate of Pariaman city and regency of Padang Pariaman. The sampel is determined by total samling method, that is all apparaturs of inspectorate of Pariaman city and regency of Padang Pariaman. The data used in this research is primary data. This research used questionnaires instrument as much as 64 respondents. Data analysis technique used is multiple linear regression. The results showed that: (1) Gender didn’t significant effect on audit judgement,  where the tcount 0,836< ttabel 2,00958 in sig 0.407 >0.05, (2) Audit expertise has a significant positive effect on audit judgement, where the tcount 2,166> ttable 2,00958 at sig 0,035 <0,05 and (3) obedience pressure has a significant positive to audit judgement, where tcount 9,118 <ttable 2,00958 at sig 0,000< 0,05.

Keywords: Audit Judgement, Gender, Audit Expertise, Obedience Pressure.



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