PENGARUH KEAHLIAN PROFESIONAL, PENGALAMAN AUDITOR, DAN PERSEPSI ETIS TERHADAP AUDIT JUDGEMENT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA)

Tjiu, Dessy Natasya (2025) PENGARUH KEAHLIAN PROFESIONAL, PENGALAMAN AUDITOR, DAN PERSEPSI ETIS TERHADAP AUDIT JUDGEMENT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA). S1 thesis, UNIVERSITAS ATMA JAYA YOGYAKARTA.

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Abstract

The purpose of this research is to test and provide empirical evidence on the influence of professional expertise, auditor experience, and ethical perception on audit judgment. This study uses primary data obtained from distributing questionnaires to auditors working in Public Accounting Office in the DKI Jakarta area registered in the Indonesian KAP Directory. In this research, the Probability Sampling sampling technique was applied with the Simple Random Sampling method. The questionnaires distributed amounted to 110 questionnaires with 42 returned. The analysis method used to test the hypothesis is multiple regression analysis. The results of this research indicate that ethical perception have a positive effect on audit judgment, whereas professional expertise and auditor experience do not affect audit judgment.

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