Pengaruh Gender Dan Kompleksitas Tugas Terhadap Audit Judgement Atas Laporan Keuangan Pada Kantor Akuntan Publik Di Surabaya

Renata B, Angela and Edie Widjaja, Riesanti and Eriandani, Rizky (2013) Pengaruh Gender Dan Kompleksitas Tugas Terhadap Audit Judgement Atas Laporan Keuangan Pada Kantor Akuntan Publik Di Surabaya. Proceeding Seminar Nasional Call for Papers: Riset Ekonomi dan Bisnis Inklusif. ISSN 2338 - 3313

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Abstract

This study aimed to examine the influence of gender and task complexity on audit judgment on the financial statements on KAP in surabaya. The sample used in this study is the auditor who worked at a public accounting firm registered on Directory IAPI 2012 in Surabaya. The results of this study indicate that gender and task complexity did not significantly affect audit judgment, although it has a negative direction. The effect was not significant suggests that gender bias is no longer a problem in the auditor conducted the audit judgment. Besides the complexity of the task can be solved by increasing the professionalism of the auditor so that the complexity of the task did not significantly affect audit judgment.

Item Type: Article
Uncontrolled Keywords: gender, kompleksitas tugas, audit judgement, Kantor akuntan publik
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: RIZKY ERIANDANI M.Ak. - 209174
Date Deposited: 20 Jul 2018 03:43
Last Modified: 20 Jul 2018 03:43
URI: http://repository.ubaya.ac.id/id/eprint/32704

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