Liquidity: Jurnal Riset Akuntansi dan Manajemen
Vol 8 No 1 (2019)

Faktor-Faktor Yang Menentukan Audit Judgment

Pardomuan Ritonga (Unknown)
Henny Mulyati (ITB Ahmad Dahlan Jakarta)

Article Info

Publish Date
13 May 2019

Abstract

This research was aimed to examine the effect of auditor experience, pressure obedience, tax complexity, and auditor expertise to audit judgment empirically. The sample of this research are auditors who worked on Public Accountant Firm (KAP) Representative of DKI Jakarta Province. The example was conducted by purposive sampling method. Collecting data was performed by a questionnaire distributed directly to auditors as much as 108 questionnaires. Data analysis used multiple linear regression methods with SPSS (Statistical Product and Service Solution) 23.00 Version. The result of this research showed that auditor experience, pressure obedience, tax complexity, and auditor expertise by simultaneously and partially have a significantly positive effect on the audit judgment.

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Journal Info
Liquidity: Jurnal Riset Akuntansi dan Manajemen
Website

Abbrev

LQ

Publisher

Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Subject

Economics, Econometrics & Finance

Description

Jurnal Liquidity adalah jurnal yang diterbitkan oleh Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan ...