Pengaruh Perbedaan Gender, Pengalaman Kerja Audit, Kompleksitas Tugas Terhadap Audit Judgement dengan Independensi Auditor Sebagai Variabel Mediasi pada Kantor Akuntan Publik di Kota Surabaya (The Effect of Gender Differences, Audit Work Experience, Task Complexity on Audit Judgment with Auditor Independence as Mediation Variables at Public Accounting Firms in Surabaya City)

Sumarno, Nurul Isniati (2022) Pengaruh Perbedaan Gender, Pengalaman Kerja Audit, Kompleksitas Tugas Terhadap Audit Judgement dengan Independensi Auditor Sebagai Variabel Mediasi pada Kantor Akuntan Publik di Kota Surabaya (The Effect of Gender Differences, Audit Work Experience, Task Complexity on Audit Judgment with Auditor Independence as Mediation Variables at Public Accounting Firms in Surabaya City). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study was conducted to know if the auditor independence as a mediating variable can be affecting the independent variable on the dependent variable. This study was conducted at the Public Accounting Firm in Surabaya, with 62 auditors as the research sample. The Hypothesis testing used analysis on the Smart-PLS application by testing the outer model and inner model. The results of the study indicate that The Gender Differences had a negative effect on The auditor independence. The Audit Work Experience and The Task Complexity had a significant influence on The Auditor Independence. The Gender differences had a significant effect on Audit Judgment. The Audit Work Experience and The Task Complexity had no influence on The Audit Judgment. The Auditor Independence had an influence on The Audit Judgment. Then as a mediating variable, Auditor Independence had an indirect influence on the variables of The Gender Difference, The Auditor Work Experience and The Task Complexity on The Audit Judgement. Keywords : Gender Difference, Auditor Work Experience, Task Complexity, Auditor Independence, Audit Judgement

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