CD Skripsi
Pengaruh Skeptisisme, Tekanan Anggaran Waktu, Pengalaman, Self Efficacy Dan Locus Of Control Terhadap Audit Judgment (Studi Empiris Pada Kap Di Sumatera Bagian Tengah) B`Bb
ABSTRACT Audit Judgment is a personal judgment or perspective of the auditor in responding to information that affects the documentation of audit evidence and the making of the auditor's opinion on the financial statements of an entity. This study aims to determine the effect of skepticism, time budget pressure, experience, self efficacy, and locus of control on audit judgment. The population in this study were public accounting firms in Central Sumatera. The sample selection in this study used purposive sampling method. The sample selected in this study were 60 respondents. The data analysis method used is multiple linear regression. The results showed that skepticism, time budget pressure, experience, skepticism, and locus of control had an effect on audit judgment.
Keywords: Skepticism, Time Budget Pressure, Experience, Self Efficacy, Locus of control, audit judgment.
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