Pengaruh Keahlian, Pengalaman Auditor, Kompleksitas Tugas, Dan Tekanan Ketaatan Terhadap Audit Judgement(Studi Empiris Pada Kantor Akuntan Publik Wilayah Yogyakarta Dan Surakarta)

Seldivianinggar, Alfrida and , Drs. Yuli Tri Cahyono , M.M., Akt., CA (2018) Pengaruh Keahlian, Pengalaman Auditor, Kompleksitas Tugas, Dan Tekanan Ketaatan Terhadap Audit Judgement(Studi Empiris Pada Kantor Akuntan Publik Wilayah Yogyakarta Dan Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to obtain empirical evidence on the influence of expertise, audit experience, the complexity of the task, and the pressure obedience to audit judgment. The sample or respondents consisted of auditors working at Public Accounting Firm (KAP) in Yogyakarta and Surakarta city which is incorporated in Indonesian Institute of Certified Public Accountants (IAPI).Sample in this research using convenience sampling method with a sample of 42 auditors from 7 KAP. Methods of analysisin this research data using multiple linear regression analysis.The results showed that the audit the complexity of the expertise and experience affect the audit judgment. While the task, and the pressure obediencedoes not affect the audit judgment.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: expertise, audit experience,the complexity of the task, the pressure obedience, audit judgment
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ALFRIDA SELDIVIANINGGAR
Date Deposited: 13 Aug 2018 03:19
Last Modified: 13 Aug 2018 03:19
URI: http://eprints.ums.ac.id/id/eprint/66028

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