Pengaruh locus of control, skeptisme profesional dan independensi terhadap audit judgement (studi pada kantor akuntan publik wilayah Surayaba)

Islamie, Gamaniar Putri (2019) Pengaruh locus of control, skeptisme profesional dan independensi terhadap audit judgement (studi pada kantor akuntan publik wilayah Surayaba). Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRACT A judgement audit is a decision issued by an auditor based on documentation from audit evidence. This study aims to analyze the influence of locus of control, professional skepticism, and independence of audit judgment. This study uses primary data obtained by distributing questionnaires to auditors working in the Public Accounting Firm (KAP) in the city of Surabaya. Sampling is done by purposive sampling method, namely the method of selecting samples with certain criteria. The data analysis technique used in this study uses multiple linear regression analysis with the SPSS 17 program (Statistical Product and Service Solutions). The results of this study indicate that locus of control has an effect on judgement audits, while professional skepticism and independence have no effect on judgement audits. Keywords: Locus of Control, Professional Skeptism, Independence and Audit Judgement.

Item Type: Thesis (Bachelor (S1))
Uncontrolled Keywords: Locus of Control, Professional Skeptism, Independence and Audit Judgement.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Gamaniar Putri Islamie
Date Deposited: 20 Mar 2019 06:24
Last Modified: 20 Mar 2019 06:24
URI: http://erepository.uwks.ac.id/id/eprint/3591

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