Faktor-faktor yang Mempengaruhi Audit Judgment: Studi Empiris Big Four di Jakarta

Ignatius Edward Riantono

doi:10.33603/jka.v2i2.1747

Faktor-faktor yang Mempengaruhi Audit Judgment: Studi Empiris Big Four di Jakarta

Ignatius Edward Riantono

Abstract

Abstract

This study aims to examine the effect of the complexity of audit assignments, audit work experience, perceptions of auditor professional ethics, audit skills, and gender differences in audit judgment both partially and simultaneously. The data used in this study is the primary data. Data obtained through a questionnaire that was answered in full by respondents from KAP The Big Four in Jakarta in 2015. The sampling method used was purposive sampling. The research method used is regression analysis multiple linear processed with SPSS 20.0 for windows with level of significance of 5%. The results of this study indicate that partially there are 3 variables that can influence audit judgment namely audit work experience, perceptions of auditor professional ethics, and gender differences as well as simultaneously complexity of audit assignments, audit work experience, perception of professional ethics auditors, audit skills, and gender differences, can influence audits judgment.

Keywords: Experience; Perceptions of professional ethics; Skills; Gender difference; Judgment

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika profesional auditor, kemahiran audit, dan perbedaan gender terhadap audit judgment baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data primer. Data diperoleh melalui kuesioner yang dijawab lengkap oleh responden dari KAP The Big Four di Jakarta pada tahun 2015. Metode pengambilan sampel yang digunakan adalah purposive sampling. Metode penelitian yang digunakan adalah analisis regresi linear berganda yang diolah dengan SPSS 20.0 for windows dengan level of significance 5%. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat 3 variabel yang dapat mempengaruhi audit judgment yaitu pengalaman kerja audit, persepsi etika profesional auditor, dan perbedaan gender serta secara simultan kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika professional auditor, kemahiran audit, dan perbedaan gender, dapat mempengaruhi audit judgment.

Kata kunci: Pengalaman kerja; Persepsi etika profesional; Kemahiran; Perbedaan gender; Audit judgment

Full Text:

PDF

References

Arens, Randal J. Elder, Mark S. B. (2010). Auditing and Assurance Services. Thirteenth Edition. Pearson Education, Inc. New Jersey.

Amir A. Jusuf. (2003). Auditing Pendekatan Terpadu. Edisi Indonesia. Salemba Empat. Jakarta.

Anand, D. (2017). Persepsi Auditor, Mahasiswa Akuntansi dan Akuntan Pendidik terhadap Atribut Keahlian yang harus dimiliki Auditor Kantor Akuntan Publik. Jurnal Kajian Akuntansi, 1(2).

Anugerah, Indira. (2011). Analisis Faktor-Faktor yang Berpengaruh terhadap Audit Judgment. Semarang, Jawa Tengah.

Besanko, Dranove, Shanley, and Schaefer. (2007). Economics of Strategy. Fourth Edition. Jhon Wiley & Sons, Inc. USA.

Boynton, Johnson, and Kell. (2007). Modern Auditing. Edisi Ketujuh Jilid 1. Erlangga. Jakarta.

Dyah, Bagus, Dian. (2009). Pengaruh Gender Terhadap Audit Judgement. National Journal. Indonesia.

Fitriani. (2012). Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengetahuan dan Persepsi Etis terhadap Audit Judgment. Semarang, Jawa Tengah

Hall. James, Singleton. (2005). Information Technology Auditing and Assurance. Second Edition. Thomson South - Western. USA.

Hua Lee. (2011). Incentive Contracts and Time Pressure on Audit Judgment Performance. Hongkong.

Ikatan Akuntan Publik Indonesia (IAPI). (2011). Standar Profesional Akuntan Publik (SPAP). Jakarta. Salemba Empat.

I Made, Nyoman. (2014). Pengaruh Keahlian Audit, Konflik Peran, dan Kompleksitas Tugas terhadap Audit Judgment (Studi Kasus pada Inspektorat Pemerintah Kebupaten Gianyar dan Kebupaten Bangli). Bali.

James, Mohame. (2009). The Impact of Client and Auditor Gender on Auditorâ€™s Judgment. USA.

Jamilah. (2007). Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit Judgment. Malang, Jawa Timur.

Janne Chung, Gary (2001). A Research Note on the Effects of Gender and Task Complexity on an Audit Judgment. Behavioral Research in Accounting. USA.

Jere. Francis. (2011). A Framework for Understanding and Researching Audit Quality. American Accounting Associations. Auditing : A Journal of Pratice and Theory. Proquest Research Library.

Jogiyanto. (2010). Metodologi Penelitian Salah Kaprah. Yogyakarta. BPFE Yogyakarta.

Kadek, Nyoman. (2014). Pengaruh Pengalaman Auditor, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit Judgment. Bali.

King, Bruce. (2009). Human Sexuality Today, Sixth Edition. London. Pearson Education.

Nadirsyah, Iskandar. (2011). Pengaruh Anggaran Waktu Audit, Kompleksitas Dokumen Audit, dan Pengalaman Auditor terhadap Pertimbangan Audit pada Badan Pemeriksa Keuangan RI. Aceh

Neidermeyer, Tuten, Neidermeyer. (2003). Gender Differences in Auditors attitudes towards lowballing : Implications for Future Practice. Woman in Management Review Journal. Proquest Research Library.

Paramita. (2012). Perbedaan Perilaku Etis dan Tekanan Kerja Perspektif Gender dalam Audit Judgment Laporan Keuangan Historis dan Kompleksitas Tugas. Batam.

Rahmawati. (2012). Beberapa Faktor yang Mempengaruhi Audit Judgment Auditor Pemerintah. Jakarta.

Sabaruddinsah. (2007). Pengaruh Gender, Pengalaman Auditor, dan Kompleksitas Tugas terhadap Audit Judgment. Jakarta.

Sari, S. Y., & Rahmatika, D. N. (2017). DETERMINAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE. Jurnal Kajian Akuntansi, 1(1).

Sujoko, Stevanus, Yuliawati. (2008). Metode Penelitian Akuntansi. Yogyakarta. Graha Ilmu.

Theodorus M. Tuanakota. (2011). Berpikir Kritis dalam Auditing.

Jakarta. Salemba Empat.

Thiruvadi. (2007). Gender Differences and Audit Committee Diligence. Gender in Management International Journal. Emerald Research Library.

Tugiman. (2011). Standar Profesional Audit Internal. Jakarta. Graha Ilmu.

Yusron. (2012). Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit Judgment (Studi Empiris KAP di Jawa Tengah). Jawa Tengah.

YJP (Yayasan Jurnal Perempuan). (2009). Saatnya Berbicara Soal Laki-Laki. Jakarta. YJP.

Zuraidah, Takiah. (2007). Audit Judgment Performance: Assessing the Effect of Performance Incentives, Effort and Task Complexity. Malaysia.

DOI: http://dx.doi.org/10.33603/jka.v2i2.1747

Refbacks

There are currently no refbacks.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Lt. 2 Gedung Universitas Swadaya Gunung Jati Jalan Pemuda No.32, Sunyaragi, Kesambi, Kota Cirebon, Jawa Barat 45132