PERAN GENDER DALAM PENGAMBILAN KEPUTUSAN AUDIT
ABSTRACT: Some research
in the field
of audit findings
that getting there
is a difference
based decision-making factor
of gender audit. Auditors with the female sextend to have higher
sensitivity than the auditor of men, especially in terms of ethical behavior,
and differences in the sensitivity of the causes of differences in decision
making. In addition, there are findings
which concluded that an auditor's decision can not be based on the
gender factor. It means that there is no
difference between the auditor's decision-making with male gender and auditor
with the female sex. Results of analysis showed that the presence or absence of
differences indecision-making based on the gender factor can not be universally
applicable. Although both auditor with the female sex or male sensitivity to
the level of ethical behavior can be different and this
causes the auditor
ethical behavior of
women is higher
than the auditor
with male gender
can not be generalized.
Keywords: Auditors, Gender,
Decision-Making
Penulis: YUPIE SETIAWAN
Kode Jurnal: jpakuntansidd120078
