| NIM | C1C021002 |
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| Namamhs | DAENAH |
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| Judul Artikel | Pengaruh Pengalaman dan Persepsi Auditor Terhadap Ketepatan Metode Perhitungan Kerugian Keuangan Negara dengan Professional Judgment sebagai Variabel Intervening |
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| Abstrak (Bhs. Indonesia) | Penelitian ini dilakukan dengan pendekatan kuantitatif kausalitas untuk menguji pengaruh variabel Pengalaman (X1) dan Persepsi Auditor (X2) terhadap Ketepatan Metode Perhitungan Kerugian Keuangan Negara (Y) dengan Professional Judgment sebagai variabel intervening. Penelitian ini menggunakan teori atribusi dan planned behavior sebagai dasar penyusunan hipotesis dan kerangka penelitian. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada BPKP Kantor Perwakilan DIY dan Jawa Tengah yang berjumlah 281 auditor dengan metode purposive sampling sehingga didapatkan 52 responden yang memenuhi kriteria. Data primer yang telah dihimpun kemudian dianalisis dengan SEM-PLS melalui program Smart-PLS Ver 4. Hasil pengujian menunjukan bahwa (1) pengalaman tidak berpengaruh terhadap professional judgment auditor, sedangkan (2) persepsi auditor berpengaruh terhadap professional judgment, (3) pengalaman dan professional judgment auditor berpengaruh terhadap ketepatan metode PKKN, sedangkan (4) persepsi auditor tidak berpengaruh terhadap ketepatan metode PKKN, (5) professional judgment dapat memediasi pengaruh persepsi auditor terhadap ketepatan metode PKKN, namun (6) professional judgment tidak dapat memediasi pengaruh pengalaman auditor terhadap ketepatan metode PKKN yang digunakan auditor. |
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| Abtrak (Bhs. Inggris) | This research was conducted with a causality quantitative approach to examine the effect of the Experience (X1) and Auditor Perception (X2) variables on the Accuracy of the State Financial Loss Calculation Method (Y) with Professional Judgment as an intervening variable. This study uses the theory of attribution and planned behavior as the basis for preparing the hypothesis and research framework. The population in this study were all auditors who worked at the BPKP Representative Office of Yogyakarta and Central Java, totaling 281 auditors with purposive sampling method so that 52 respondents were obtained who met the criteria. The test results show that (1) experience has no effect on the professional judgment of auditors, while (2) auditor perceptions affect professional judgment, (3) experience and professional judgment of auditors affect the accuracy of the PKKN method, while (4) auditor perceptions have no effect on the accuracy of the PKKN method, (5) professional judgment can mediate the effect of auditor perceptions on the accuracy of the PKKN method, but (6) professional judgment cannot mediate the effect of auditor experience on the accuracy of the PKKN method used by auditors. |
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| Kata kunci | Pengalaman Auditor, Persepsi Auditor, Professional Judgment Auditor, Ketepatan Metode Perhitungan Kerugian Keuangan Negara (PKKN) |
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| Pembimbing 1 | Prof. Dr. Dewi Susilowati, M.Si., Ak,CA |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2025 |
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| Jumlah Halaman | 17 |
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| Tgl. Entri | 2025-01-14 13:46:25.825235 |
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