STUDENT PERCEPTION: THE INFLUENCE OF MEDIA, KNOWLEDGE, AND GENDER ON AUDITOR STEREOTYPES (Case Study of Accounting Students of Raja Ali Haji Maritime University, Class of 2022-2023)

Abstract

This study aims to analyze the influence of media, knowledge, and gender on auditor stereotypes among accounting students. The population consists of 322 active accounting students from Universitas Maritim Raja Ali Haji, cohorts 2022–2023. Using the Slovin formula and simple random sampling technique, a sample of 178 respondents was obtained. Data were collected via Google Forms questionnaires and analyzed using multiple linear regression through SPSS 26. Partitially, the results indicate that media and knowledge have a positive and significant effect on auditor stereotypes. Conversely, gender does not influence auditor stereotypes. Simultaneously, media, knowledge, and gender significantly affect auditor stereotypes, explaining 30,9% of the variance