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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) Journal of Finance and Business Digital (JFBD) 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 : Infestasi

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ANALYSIS OF FACTORS AFFECTING AUDITOR’S JUDGEMENTS: STUDY OF PUBLIC ACCOUNTING FIRM AUDITORS IN YOGYAKARTA Bima Cinintya Pratama; Maulida Nurul Innayah
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5479

Abstract

Audit judgment is necessary because the audit cannot be conducted on all of the evidence. These evidence is used to express an opinion on the audited financial statements, so it can be said that the audit judgment also determining the outcome of the audit. This study aims to identify and analyze the factors that affect the auditor’s judgment in doing audit. This research was explorative research. The research methodology used in this research was factor analysis method. Technique used in collecting the data was questionnaire technique. The questionnaires were delivered to 72 auditors in public accounting firms in Yogyakarta. Fifty-six questionnaires (78%) were returned complete and could be processed. The results of the data analysis show that the auditor’s judgments in doing audit are influenced by factors of audit tenure, risk, professionalism, and attitude. Audit tenure becomes the dominant factor because it has the largest eigenvalues of 6.240. The implications of this study is that public accounting firms are expected to be aware to the audit tenure so close relationship will not exist that would affect the independence and objectivity of the auditor.
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 Naturi Diah Pratami 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 Yudhistira Pradhipta Aryoko Zulfikar Ali Ahmad