Misbahuddin Misbahuddin
PPs STIE AMKOP Makassar

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT JUDGMENT PADA INSPEKTORAT DAERAH PROVINSI SULAWESI SELATAN Misbahuddin Misbahuddin; Mursalim Mursalim; Muhammad Su'un
SEIKO : Journal of Management & Business Vol 1, No 2 (2018): January-Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.73 KB) | DOI: 10.37531/sejaman.v1i2.223

Abstract

ABSTRAKPenulisan ini bertujuan untuk : (1) Memberikan bukti empiris pengaruh Gender terhadap Audit Judgment  (2) Memberikan bukti empiris pengaruh Tekanan Ketaatan terhadap Audit Judgment (3) Memberikan bukti empiris pengaruh Kompleksitas Tugas terhadap Audit Judgment. Jenis penelitian ini adalah penelitian kuantitatif. Objek penelitian ini adalah Inspektorat Daerah Provinsi Sulawesi Selatan. Teknik pengambilan sampel menggunakan metode purposive sampling. Pengumpulan data dilakukan melalui metode survey dengan menggunakan kuesioner yang disebarkan secara langsung kepada pegawai Inspektorat Provinsi Sulawesi Selatan.            Hasil penelitian ini menunjukkan bahwa (1) Gender berpengaruh Positif dan tidak signifikan terhadap Audit Judgment. (2) Tekanan Ketataan berpengaruh negatif dan signifikan terhadap Audit Judgment. (3) Kompleksitas Tugas berpengaruh negatif dan tidak signifikan terhadap Audit Judgment. Kata Kunci: Gender, Tekanan Ketaatan, Kompleksitas tugas, Audit Judgment  ABSTRACTThis writing aims to: (1) provide empirical evidence about the influence of gender to Audit Judgment, (2) provide empirical evidence about the influence of Compliance Pressure to Audit Judgment, and (3) provide empirical evidence about the influence of Task Complexity to Audit Judgment.This type of research is quantitative one. The object of this study is the institution of Inspectorate of South Sulawesi Province. The sampling technique used purposive sampling method. The data was collected through survey method by using questionnaires distributed directly to the staff of Inspectorate of South Sulawesi Province.The results of this study indicate that (1) Gender affects Positive and not significant to Audit Judgment. (2) Compliance Pressure affects the negative and significant to Audit Judgment. (3) The Task Complexity has negative and insignificant effect to Audit Judgment.Keywords: Gender, Compliance Pressure, Task Complexity, Audit Judgment.