Jurnal Akuntansi
Vol 22, No 2 (2018): May 2018

Skeptisisme personal dan situasional terhadap keputusan audit: sebuah studi eksperimen

Suryanto, Rudy (Unknown)
Sani, Azkia Fiki (Unknown)
Sofyani, Hafiez (Unknown)

Article Info

Publish Date
29 May 2018

Abstract

The study aims to examine the influence of personal and situational scepticism on audit judgement. Situational scepticism can be presented by audit experience from previous years (Client-Specific Experience). The study uses an experiment 2x3 factorial design between subjects with divides personal scepticism into high and low, and case of situational scepticism about audit experience from previous years into positive, neutral and negative. The subject of experiment are 84 undergraduate accounting department students who have learned the course of auditing. ANOVA is applied as a tool to attempt the hypotheses. The result reveals that audit judgement made by auditor is influenced by their experience with client from previous years.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

EJA

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...