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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Manajemen Bisnis JDM (Jurnal Dinamika Manajemen) Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Manajemen & Keuangan Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Shirkah: Journal of Economics and Business Budimas : Jurnal Pengabdian Masyarakat Proceedings Series on Social Sciences & Humanities Indonesian Journal of Business Analytics (IJBA) Master: Jurnal Manajemen dan Bisnis Terapan Journal of Islamic Economics Lariba
Maulida Nurul Innayah
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Accounting Science

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Obedience Pressure, Professional Ethics, Attitude of Skepticism and Independence Towards Audit Judgment Bima Cinintya Pratama; Zulfikar Ali Ahmad; Maulida Nurul Innayah
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1238

Abstract

This study investigates the interaction effects of obedience pressure, professional ethics, skepticism attitude, and auditor independence towards audit judgment taken by auditors. Total samples of fifty-four Masters of Accounting and Professional Program in Accounting students were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using multiple regression found that obedience pressure, professional ethics, and auditor independence significantly affect audit judgment taken by auditors. While, skepticism attitude was not significantly affect audit judgment. We argue that this was because many of our respondents were not having experience as a real auditor so that they did not have audit knowledge well enough that may affect their judgments.
Co-Authors Akhmad Darmawan Akhmad Darmawan Alfalisyado Arini Hidayah, Arini Bagis, Fatmah Dyandra Viorica Ivonilenia Fatmah Bagis Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hengky Widhiandono Indriana Putri Karin Maharani Sasongko Makhrus Makhrus Mamduh M. Hanafi Mastur Mujib Ikhsani Miftahul Furqon Muhammad Arfani Zaidan Muhammad Fuad Naelati Tubastuvi Nurul Nur Aeni Pratama, Bima Cinintya Purnadi Purnadi Refaldy Barry Saputra Restu Frida Utami Retnaningrum, Maharani Rifka Utami Arofah Sahulata, Hanastasya Sasongko, Karin Maharani Shabrina Zusryn, Alyta Syaefa Intan Salsabilla Wida Purwidianti Zulfikar Ali Ahmad