CD Skripsi
“Pengaruh Pengalaman, Keahlian Auditor, Tekanan Ketaatan Dan Self Efficacy Terhadap Audit Judgement Dengan Kompleksitas Tugas Sebagai Variabel Moderasi” (Studi Empiris Pada Kantor Akuntan Publik Di Kota Pekanbaru, Batam Dan Padang)
ABSTRACT
This study aims to examine: 1) the effect of experience on audit judgment, 2)
the effect of auditor expertise on audit judgment, 3) the effect of obedience pressure on
audit judgment, 4) the effect of self efficacy on audit judgment, 5) the influence of
moderating task complexity on the effect of experience , auditor expertise, compliance
pressure and self efficacy towards audit judgment.The population used in the population
used in this study is the auditor who works at the Public Accounting Firm in Pekanbaru,
Batam, and Padang. The sample is determined using purposive sampling. The type of
data used in this study is primary data using a questionnaire. Data analysis was
performed by multiple regression analysis using the SPSS program.The results of this
study indicate that: 1) experience influences audit judgment, 2) auditor expertise
influences audit judgment, 3) obedience pressure influences audit judgment, 4) self
efficacy influences audit judgment.
Keywords: experience, auditor expertise, compliance pressure, self-efficacy, audit
assessment and task complexity
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