Diponegoro Journal of Accounting
Volume 5, Nomor 2, Tahun 2016

Pengaruh Tekanan Ketaatan, Kompetensi, dan Pengalaman terhadap Kualitas Audit Judgment (Studi pada BPK RI Perwakilan Provinsi Jawa Tengah)

Devy Ardianti (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Herry Laksito (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Article Info

Publish Date
20 Nov 2017

Abstract

The research aims to examine empirically the influence of obedience pressure, competency, and  audit experience on audit judgment quality. In this research, researchers examined the quality of audit judgment in Audit Board of the Republic of Indonesia (BPK) Representative of Central Java Province.The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 100 and only 60 questionnare replayed. This research found statistic result that was significantly positive from obedience pressure influence to audit judgement that was taken by auditor. For competency and audit experience have a positive and significant influence on audit judgment quality. Researchers suggest for future research in order to add more variable and than to extend the population.

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Journal Info
Diponegoro Journal of Accounting
Website

Abbrev

accounting

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...