Faktor-Faktor yang Mempengaruhi Audit Judgment (Pada KAP di Kota Surakarta, Semarang dan Yogyakarta)

Bahri, Rafi Falaah and -, Dr. Zulfikar, SE, M.Si (2018) Faktor-Faktor yang Mempengaruhi Audit Judgment (Pada KAP di Kota Surakarta, Semarang dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of audit experience, compliance pressure, task complexity and gender on audit judgment. The population in this study is the Public Accounting Firm (KAP) in the cities of Surakarta, Semarang and Yogyakarta. The samples used in this study are auditors who work in KAP Surakarta, Semarang and Yogyakarta. Sampling was carried out using the convennience sampling method with a total of 48 respondents. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the complexity of the task influences audit judgment, while the audit experience, the pressure of obedience, gender and professional skepticism do not affect audit judgment.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	audit experience, compliance pressure, task complexity, gender, professional skepticism and audit judgment
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RAFI FALAAH BAHRI
Date Deposited:	29 Oct 2018 06:58
Last Modified:	29 Oct 2018 06:58
URI:	http://eprints.ums.ac.id/id/eprint/67796

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