CD Skripsi

Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Auditor Dan Keahlian Auditor Terhadap Audit Judgment (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru Dan Padang)

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ABSTRACT
The purpose of this study was to examine the effect of Obedience Pressure, Task Complexity, Auditor Experience and Auditor Expertise on Audit Judgment at Public Accounting Firms in Pekanbaru and Padang.
The population of this research is all independent auditors/staff working at Public Accounting Firms (KAP) in Pekanbaru and Padang in accordance with the 2021 Public Accounting Firm directory published by the Indonesian Institute of Certified Public Accountants (IAPI). The number of KAPs in Pekanbaru consists of 7 KAPs and the number of KAPs in Padang consists of 7 KAPs. The sample in this study were all independent auditors/staff auditors who worked at Public Accounting Firms (KAP) in the cities of Pekanbaru and Padang.
The results of this study indicate that: 1) Obedience pressure has a significant effect on Audit Judgment has a t count of (3.720) > t table (2.00758), 2) Task Complexity has a significant effect on Audit Judgment has a t count of (2.614) > t table (2.00758 ), 3) Auditor experience has a significant effect on Audit Judgment having a t count of (2.446) > t table (2.00758), 4) Auditor expertise has a significant effect on Audit Judgment having a t count of (2008) > t table (2.00758).
Keywords: Obedience Pressure, Task Complexity, Auditor Experience, Auditor Expertise and Audit Judgment.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602110414

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602110414

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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