Pradana, Syafieq Arfiansyah Gilang (2024) Mparsialitas Dalam Lensa Auditor: Studi Psikologis Dan Profesionalisme. Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
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Abstract
This study aims to investigate the influence of psychological distance, client pressure, and auditor values on auditor impartiality, with self-interest bias as a moderator. In the context of auditing, these factors play a crucial role in shaping the perceptions and decisions of auditors. Data were collected through a questionnaire with 130 respondents, consisting of auditors from private and national sectors. Multiple regression analysis results indicate that psychological distance does not have a significant impact on auditor impartiality. The variables of client pressure and auditor values show a significant influence. The variable of self-interest bias moderates the variables of client pressure and auditor values but does not moderate psychological distance.
| Item Type: | Thesis (Jurnal) |
|---|---|
| Additional Information: | Tesis dapat dibaca di Perpustakaan dengan Call Number PRA I 620/2024 |
| Uncontrolled Keywords: | psychological distance, client’s pressure, auditor’s value, self-interest, auditor’s judgement. |
| Subjects: | AKUNTANSI > Audit |
| Divisions: | Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 09 Jul 2024 02:52 |
| Last Modified: | 09 Jul 2024 02:52 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/2481 |
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