PENGARAUH AKUNTANSI MANAJEMEN DAN SOSIAL DALAM PENGAUDITAN TERHADAP PENGAMBILAN KEPUTUSAN AUDITOR DI KALIMANTAN TIMUR, INDONESIA
Keywords:
Akuntansi Manajemen, Sosial Dalam PengauditanAbstract
Tujuan yang ingin dicapai dalam penelitian dengan judul pengaruh faktor sosial dalam peng¬auditan terhadap pengambilan keputusan auditor di Kalimantan Timur, Indonesia adalah: 1) Untuk mengeta¬hui etika profesional berpengaruh positif dan signifikan terhadap pengambilan keputusan auditor. 2) Untuk mengeta¬haui faktor sosial berpengaruh positif dan signifikan terhadap pengambilan keputusan auditor. 3) Untuk mengetahui pengaruh budaya organisasi berpengaruhi positif signifikan dan signifikan terhadap pengam¬bilan keputusan auditor.4) Untuk norma sosial berpengaruh positif dan signifikan terhadap pengambilan keputusan auditor, dan 5) Untuk mengetahui regulasi berpengaruh positif dan signifikan terhadap pengambilan kepu¬tusan auditor. Metode penelitian menggunakan kuantitatif, dengan model Regresi Lonier Berganda. Hasil pene¬litian menunjukkan bahwa semua, seperti :Variabel etika profesi (EP/X1), Variabel faktor sosial (FS/X2), Variabel budaya organisasi (BO/X3), Variabel norma sosial (NS/X4, Variabel regulasi dan kebija¬kan daerah (RKD/X5) berpengaruh positif dan signifikan terhadap jumlah pembayaran pajak (JPM/Y).
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