CD Skripsi

Pengaruh Pengalaman Auditor, Kompetensi Profesional,Tekanan Ketaatan Dan Kompleksitas Tugas Terhadap Audit Judgment (Studi Empiris Pada Kantor Akuntan Publik Kota Pekanbaru Dan Kantor Kantor Akuntan Publik Kepulauan Riau)

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ABSTRACT
The purpose of this study is to provide empirical evidence on the influence
of auditor experience, professional competence, compliance pressure, and task
complexity on audit judgment. Auditor experience (X1), professional competence
(X2), compliance pressure (X3), and task complexity (X4) are independent
variables, while audit judgment (Y) is the dependent variable.
This research was conducted through a questionnaire filled out by auditors
who have been working at Public Accounting Firms (KAP) for more than three
years in the Pekanbaru and Riau Islands regions. A total of 81 questionnaires were
distributed, with 65 returned, 16 not returned, and 54 usable for analysis. The
variables were measured using a Likert scale.
The results of this study indicate that auditor experience, professional
competence, and task complexity significantly influence audit judgment.
Meanwhile, compliance pressure does not have a significant effect on audit
judgment. The test results show that the significance value for the auditor
experience variable is 0.004, the professional competence variable is 0.003, the
task complexity variable is 0.000, and the compliance pressure variable is 0.199.
Keywords: Auditor experience, professional competence, compliance pressure,
task complexity, audit judgment.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2104124374

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2104124374

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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