Yuliyana, Sani (2018) THE EFFECT OF FRAMING AND AUDITOR INDEPENDENCE ON THE AUDIT JUDGMENT (Case Study on Auditors in Public Accountant Firm of Yogyakarta). S1 thesis, Fakultas Ekonomi.
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Abstract
This study aims to analyze (1) the effect of Framing on the Audit Judgment, (2) the effect of Auditor Independence on the Audit Judgment, and (3) the effect of Framing and Auditor Independence simultaneously on the Audit Judgment. This study includes comparative causal research. The population in this study are all auditors working in Public Accountant Firm of Yogyakarta. This research is populative in which all members of the population are used as a sample. Data collection techniques using questionnaires. The prerequisite analysis test includes normality test, linearity test, multicolinearity test, and heteroscedasticity test. Data analysis techniques used simple linear regression analysis and multiple linear regression analysis. The results of this research indicates that (1) Framing affect the Audit Judgment, (2) Auditor Independence do not affectthe Audit Judgment, (3) Framing and Auditor Independence simultaneously affect the Audit Judgment.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Framing, Auditor Independence, Audit Judgment |
| Subjects: | Umum > Penelitian Ilmu Sosial > Ekonomi > Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Pendidikan Akuntansi > Akuntansi |
| Depositing User: | Admin Akuntansi FE |
| Date Deposited: | 09 Oct 2018 03:41 |
| Last Modified: | 30 Jan 2019 17:18 |
| URI: | http://eprints.uny.ac.id/id/eprint/60417 |
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