Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal of Islamic Finance and Accounting Research (JAFAR)
At Tariq Luthfi
Universitas Islam Riau
Religion Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PREFERENSI KLIEN, PENGALAMAN AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK DI KOTA PEKANBARU Zulhelmy; At Tariq Luthfi
Journal Of Islamic Finance And Accounting Research Vol. 3 No. 1 FEBRUARI (2024): JAFAR 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2024.16495

Abstract

The purpose of this study is to analyze the effect of client preferences, auditor experience, and auditor independence on audit judgment at a public accounting firm in Pekanbaru City. The population in this study are all Public Accounting Firms located in Pekanbaru City which are registered in the Directory of the Indonesian Institute of Certified Public Accountants (IAPI). The type of research conducted is quantitative research. Data was collected by distributing questionnaires which were filled out directly by all auditors working at the Public Accounting Firm in Pekanbaru City. Then the data obtained were analyzed using multiple linear regression analysis techniques, descriptive statistical test, classical assumption test, coefficient of determination test, t test, and f test. The results showed that simultaneously client preference, auditor experience, and Auditor Independence had a significant effect on audit judgment at the Public Accounting Firm in Pekanbaru City. Partially, client preference has a significant effect on Audit Judgment, Auditor Experience has a significant effect on Audit Judgment, and Auditor Independence has a significant effect on Audit Judgment at Public Accounting Firms in Pekanbaru City.
Co-Authors Zulhelmy Zulhelmy