Gender Perception of Auditor Stereotypes: A View from Proximity and Knowledge
Keywords:
Proximity, Knowledge, Auditor StereotypesAbstract
This study aims to examine the effect of proximity and knowledge on auditor stereotypes. The data used is primary data collected from sharia accounting students at Raden Mas Said State Islamic University Surakarta class of 2020 and 2021. Data analysis uses multiple linear regression analysis methods. The sampling technique used in this study was purposive sampling with the Roscoe formula, so that 150 sample data were obtained using the criteria of Islamic accounting students who have taken auditing courses. The results showed that the proximity variable when tested without separating gender perceptions had a positive effect on auditor stereotypes. Meanwhile, when tested separately, male gender perception has a positive effect while female gender perception has no effect on auditor stereotypes. In the knowledge variable, both tested together and separately between male and female gender perceptions, there is a positive influence on auditor stereotypes. This research contributes to the auditor stereotype literature and provides practical implications at the university level to strive to continue to improve socialization programs regarding the audit career profession with the aim of reducing negative stereotypes that may remain in the minds of students.
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