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Pengaruh Pengalaman Auditor, Skeptisme, Kompleksitas Tugas Dan Self-Efficacy Terhadap Audit Judgment (Studi Empiris Pada Kap Pekanbaru Dan Batam)

ABSTRACT
His study aims to determine the influence of Auditor Experience, Skepticism, Task
Complexity, and Self-Efficacy on Audit Judgment with an Empirical study in the
KAP of Pekanbaru and Batam. The research method used is a quantitative research
method. The population in this study amounted to 27 KAP. The Sampling Technique
in this study used a Saturated sample; the sample in this study amounted to 66. Data
analysis was carried out by classical assumption tests and hypothesis testing with
multiple regression methods. Based on the results of the study, it shows that Auditor
Experience, Skepticism, and task complexity have an effect on Audit Judgment,
while Self-Efficacy has no effect on Audit Judgment. Strengthening the theory of
attribution and decision making in the field of audit judgment, this study also adds
empirical evidence that individual factors Skepticism and experience, play an
important role in improving the quality of auditor considerations, so that these
results can be a reference for further research to test the relationship between
similar variables with a more complex model.
Keywords: Auditor Experience, Skepticism, Task Complexity, and Self-Efficacy

Ketersediaan
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Perpustakaan Universitas Riau 2102125012
2102125012
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102125012
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102125012
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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