Forum Bisnis dan Kewirausahaan
Vol 10 No 2 (2021): Forum Bisnis dan Kewirausahaan

Pengetahuan, Profesionalisma, Urutan Bukti Audit dan Audit Judgment

Muhsin Muhsin (Akuntansi, FEB UNTAN, University of Tanjungpura)

Article Info

Publish Date
16 Mar 2021

Abstract

This study aims to analyze the influence of the variables of the examiner ’s knowledge, professionalism, and the sequence of audit evidence on the auditor ’s audit judgment. The research sampling was students of the Accounting Department who passed Auditing 1 and Auditing 2 of FEB UNTAN Pontianak, West Kalimantan, using the purposive sampling method on the condition that the students were able to understand the financial statement audit. Analysis of research data using the WarpPLS 7.0 tool. Research produces auditor knowledge, professionalism, and the sequence of audit evidence that has a positive effect on audit judgment is accepted.

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Journal Info
Forum Bisnis dan Kewirausahaan
Website

Abbrev

forbiswira

Publisher

Sekolah Tinggi Ilmu Ekonomi Multi Data Palembang

Subject

Economics, Econometrics & Finance

Description

FORBISWIRA , Forum Bisnis dan Kewirausahaan merupakan jurnal ilmiah berkala yang diterbitkan oleh STIE Multi Data Palembang (MDP Business School), Indonesia. Merupakan media bagi para dosen, mahasiswa, alumni, dan peneliti lainnya untuk mempublikasikan hasil-hasil penelitian dan paper yang berisi ...