Open AccessPengaruh Skeptisme dan Gender Terhadap Keputusan Auditor Dalam Situasi Konflik Audit
Author(s) -
Putri Nandiati,
Herlina Helmy
Publication year - 2018
Publication title -
wahana riset akuntansi/wahana riset akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2656-0348
pISSN - 2338-4786
DOI - 10.24036/wra.v6i2.102511
Subject(s) - audit , nonprobability sampling , accounting , psychology , sample (material) , skepticism , population , auditor's report , social psychology , business , demography , sociology , philosophy , chemistry , chromatography , epistemology
This research aims to examine the influence of skepticism and gender on auditor decisions in audit conflict situations. The type of this research is causative research with experimental method and the data is collected through questionnaires. Population of this study were accounting students at Padang State University and Andalas University who had followed audit and financial accounting courses and purposive sampling was used as a sample technique. The total sample is 124 respondents. The results show that : skepticism has a significant positive effect on auditor decisions in audit conflict situations and gender failed to proof men are tend is solve audit conflict than women.Keywords: skepticism, gender, auditor decisions, audit conflicts