Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus Of Control, Tekanan Ketaatan dan Senioritas Auditor Terhadap Audit Judgment
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Institusion
Universitas Islam 45
Author
Lestari, Linda Ayu
Subject
Akuntansi Keuangan
Datestamp
2022-09-26 06:42:07
Abstract :
This study aims to determine the effect of auditor knowledge, auditor experience, task complexity, locus of control, obedience pressure and auditor seniority on audit judgment. This research method uses quantitative descriptive. The data used is the data of auditors who work at Public Accounting Firms (KAP) in Bekasi and Jakarta. The technique of using data is by distributing questionnaires. The sample is 41 respondents with purposive sampling technique. The data was processed using SPSS version 25. The results showed that the auditor's knowledge had an effect on audit judgment. Meanwhile, auditor experience, audit complexity, locus of control, obedience pressure and auditor seniority have no effect on audit judgment.
This study aims to determine the effect of auditor knowledge, auditor experience, task complexity, locus of control, obedience pressure and auditor seniority on audit judgment. This research method uses quantitative descriptive. The data used is the data of auditors who work at Public Accounting Firms (KAP) in Bekasi and Jakarta. The technique of using data is by distributing questionnaires. The sample is 41 respondents with purposive sampling technique. The data was processed using SPSS version 25. The results showed that the auditor's knowledge had an effect on audit judgment. Meanwhile, auditor experience, audit complexity, locus of control, obedience pressure and auditor seniority have no effect on audit judgment.
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