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Pengaruh Pengalaman, Self Efficacy, Tekanan Anggaran Waktu Dan Indepedensi Terhadap Audit Judgment (Studi Empiris Pada Kap Di Pekanbaru, Medan Dan Batam)

This study aims to determine the effect of experience, self efficacy, time budget
pressure and independence on Audit Judgment. This research was conducted
based on the findings of problems related to audit judgment. This research is a
qualitative research where the data used in this study is primary data. The
population in this study is Public Accounting Firms in Pekanbaru, Medan and
Batam with total 20 office. The research sample was selected using purposive
sampling method with 85 sample and had back to researcher was 43 sample. The
data analysis technique used in this research is multiple linear regression method
with IBM SPSS (Statistics of Products and Services Solutions) statistical tool 25.
The results showed that experience had a positive effect on audit judgment, selfefficacy
had a positive effect on audit judgment, time budget pressure showed a
negative effect on audit judgment and independence showed a positive influence
on audit judgment.
Keywords: experience, self efficacy, time budget pressure, independence, audit
judgment.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0101)
02 03. 121 (0101)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0101)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0101)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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