Image of Pengaruh Pengalaman, Skeptisme, Kompleksitas Tugas Dan Efikasi Diri Terhadap Pertimbangan Profesional Auditor (Studi Empiris Pada KAP Di Pekanbaru Dan Padang)
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Pengaruh Pengalaman, Skeptisme, Kompleksitas Tugas Dan Efikasi Diri Terhadap Pertimbangan Profesional Auditor (Studi Empiris Pada KAP Di Pekanbaru Dan Padang)

A financial report that has been audited by an auditor must be able to guarantee the quality of any information it produces. To be able to select this information, professional auditor judgment is required from the auditor. An auditor's professional considerations are considerations made by a public accountant in making an audit plan, and before issuing an opinion on the company's financial statements. This research aims to determine the influence of experience, skepticism, task complexity and self-efficacy on the professional judgment of auditors in KAP Pekanbaru and Padang. The population in this study are auditors who work at Public Accounting Firms (KAP) in Pekanbaru and Padang, with the sampling technique used is the convenience sampling method (convenient sampling), so that the samples in this study are Lead Auditors, Managers, Supervisors and Partners totaling 39 respondents. The research method used is a quantitative research method with the type of data used in this research being primary data. Data analysis was carried out using classic assumption tests and hypothesis testing using the multiple regression method. Based on the research results, it shows that Experience, Skepticism and Self-Efficacy influence the Auditor's Professional Considerations, while Task Complexity has no influence on the Auditor's Professional Considerations.

Keywords: Experience, Skepticism, Task Complexity, Self-Efficacy, Audit Judgment

Ketersediaan
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Perpustakaan Universitas Riau 1902124683
1902124683
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902124683
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902124683
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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