CD Skripsi

Pengaruh Pengalaman, Self Efficacy Dan Tekanan Ketaatan Terhadap Audit Judgment Auditor Dengan Kompleksitas Tugas Sebagai Pemoderasi (Studi Pada Kap Di Wilayah Kota Pekanbaru Dan Medan)

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ABSTRACT
Audit Judgment is the auditor's personal judgment or opinion in responding to information that influences audit material documentation and decision making on the auditor's opinion on the entity's financial statements. The purpose of this study was to determine the effect of experience, self-efficacy and obedience pressure on audit judgment, using task complexity as a moderating variable. The population of this study is a public accounting firm located in the city of Pekanbaru and Medan. Selection of the sample in this study using the convenience sampling method. The population and sample selected in this study were 67 respondents. In this case the researcher went directly to the research object and distributed the questionnaire directly. The results of this study indicate that the variables of experience and obedience pressure have an influence on audit judgment, while the self-efficacy variable has no effect on audit judgment. Task complexity has succeeded in becoming a moderating variable by weakening the relationship between experience, self-efficacy and the pressure of obedience to audit judgment. Keywords: audit judgment, experience, self efficacy, obedience pressure, task complexity

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902124497

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902124497

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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