Jurnal ULTIMA Accounting
Vol 11 No 1 (2019): ULTIMA Accounting

PENGARUH PENGALAMAN AUDITOR, KEAHLIAN AUDITOR, INDEPENDENSI, TEKANAN KETAATAN, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT

Nadya Vincent (Unknown)
MARIA STEFANI OSESOGA (Universitas Multimedia Nusantara)



Article Info

Publish Date
09 Jan 2020

Abstract

This research aims to determine the effect of auditor's experience, auditor's expertise, independence, compliance pressure, and task complexity on audit judgement. The data used in this study was primary data. This research was conducted by distributing questionnaires to auditors working in Public Accounting Firm located in Jakarta and Tangerang in 2018-2019. Auditors who become respondents were auditors with work experience of more than three years and educated at least bachelor degree (S1) in accounting. There were 208 questionnaires distributed for this research, but only 166 questionnaires were returned and 104 questionnaires were used in this research using multiple linear regression. The result of this research are (1) auditor’s experience has no effect on audit judgement, (2) auditor’s expertise has a significant effect on audit judgement, (3) independence has a significant effect on audit judgement, (4) compliance pressure has no effect on audit judgement, (5) task complexity has a significant effect on audit judgement, and (6) auditor’s experience, auditor’s expertise, independence, compliance pressure, and task complexity have a significant effect on audit judgement.

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Journal Info

Abbrev

Akun

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi ULTIMA Accounting adalah Jurnal Ilmu Akuntansi yang diterbitkan Program Studi Akuntansi Fakultas Ekonomi Universitas Multimedia Nusantara mulai bulan Desember 2009, terbit secara berkala dua kali dalam setahun yaitu setiap bulan Juni dan Desember. Jurnal Ilmu Akuntansi Ultima ...