RATIO: Reviu Akuntansi Kontemporer Indonesia
Vol 1, No 1 (2020): Reviu Akuntansi Kontemporer Indonesia

Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta)

Tiar Rizky Abdillah (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto)
Edi Joko Setyadi (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto)
Suryo Budi Santoso (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto)
Rina Mudjiyanti (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto)

Article Info

Publish Date
28 Jul 2020

Abstract

This study aims to examine the effect of time budget pressure, obedience pressure, and auditor experience on audit judgment to auditors in Public Accounting Firm of Yogyakarta as partially. The population are the auditors who works at Public Accounting Firm of Yogyakarta. Sampling method in this research using purposive sampling with criterion of senior auditor and junior auditor. Data analysis technique used is multiple linear regression analysis method with significant level (α) 0.05. The questionnaire used in this study was 35 out of 38 questionnaires. The results of this study indicate that the time budget pressure negatively affect on audit judgment,while the obedience pressure and auditor experience have a significant positive effect on audit judgment.

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Journal Info
RATIO: Reviu Akuntansi Kontemporer Indonesia
Website

Abbrev

REVIU

Publisher

Universitas Muhammadiyah Purwokerto

Subject

Economics, Econometrics & Finance Social Sciences

Description

RATIO: Reviu Akuntansi Kontemporer Indonesia journal is intended to be the journal for publishing articles reporting the results of research on accounting and business. RATIO: Reviu Akuntansi Kontemporer Indonesia journal invites manuscript submissions in any accounting and business related subjects ...